# Pub. L. 115-123: changes to the Internal Revenue Code 2018-02-09, 132 Stat. 148. Source: . ## Legislative history - Bill: [H.R. 1892](https://www.congress.gov/bill/115th-congress/house-bill/1892) - House report: [H. Rept. 115-119](https://www.govinfo.gov/content/pkg/CRPT-115hrpt119/html/CRPT-115hrpt119.htm) - Bluebook: [JCT general explanation (2019)](https://www.govinfo.gov/app/details/CPRT-115JPRT36999) ## § 25C: Energy efficient home improvement credit - § 25C(g): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 25D: Residential clean energy credit - § 25D(a): Pub. L. 115–123, § 40402(b)(1), substituted “the sum of the applicable percentages of—”, pars. (1) to (5), and concluding provisions for “the sum of— - § 25D(g): Pub. L. 115–123, § 40402(b)(2), struck out “paragraphs (1) and (2) of” before “subsection (a),” in introductory provisions. - § 25D(h): Pub. L. 115–123, § 40402(a), substituted “December 31, 2021.” for “December 31, 2016 (December 31, 2021, in the case of any qualified solar electric property expenditures and qualified solar water heating property expenditures).” ## § 30B: Alternative motor vehicle credit - § 30B(k)(1): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(g): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 30D: Clean vehicle credit - § 30D(g)(3): Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017”. ## § 40: Alcohol, etc., used as fuel - § 40(b)(6)(J)(i): Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017”. ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A(g): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 45: Electricity produced from certain renewable resources, etc. - § 45(d): Pub. L. 115–123, § 40409(a), substituted “January 1, 2018” for “January 1, 2017” wherever appearing. - § 45(e)(10)(A)(i), § 45(e)(10)(A)(ii)(II): Pub. L. 115–123, § 40408(a), substituted “12-year period” for “11-year period”. ## § 45A: Indian employment credit - § 45A(f): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 45G: Railroad track maintenance credit - § 45G: Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017”. ## § 45J: Credit for production from advanced nuclear power facilities - § 45J(b)(4): Pub. L. 115–123, § 40501(a)(1), inserted “or any amendment to” after “enactment of”. - § 45J(b)(5): Pub. L. 115–123, § 40501(a)(2), added par. (5). - § 45J(e), § 45J(f): Pub. L. 115–123, § 40501(b)(1), added subsec. (e) and redesignated former subsec. (e) as (f). ## § 45L: New energy efficient home credit - § 45L(g): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 45N: Mine rescue team training credit - § 45N(e): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 45Q: Credit for carbon oxide sequestration - § 45Q: Pub. L. 115–123 amended section generally. Prior to amendment, section related to credit for carbon dioxide sequestration. ## § 48: Energy credit - § 48(a)(2)(A): Pub. L. 115–123, § 40411(b)(2), substituted “paragraphs (6) and (7)” for “paragraph (6)” in introductory provisions. - § 48(a)(3)(A)(ii), § 48(a)(3)(A)(vii): Pub. L. 115–123, § 40411(a), substituted “property the construction of which begins before January 1, 2022” for “periods ending before January 1, 2017”. - § 48(a)(5)(C)(ii): Pub. L. 115–123, § 40409(b), substituted “January 1, 2018” for “January 1, 2017”. - § 48(a)(5)(E): Pub. L. 115–123, § 40411(b)(3), inserted “which is treated as energy property by reason of this paragraph” after “using wind to produce electricity” in introductory provisions. - § 48(a)(7): Pub. L. 115–123, § 40411(b)(1), added par. (7). - § 48(c)(1)(D): Pub. L. 115–123, § 40411(c), substituted “the construction of which does not begin before January 1, 2022” for “for any period after December 31, 2016”. - § 48(c)(2)(D): Pub. L. 115–123, § 40411(d), substituted “the construction of which does not begin before January 1, 2022” for “for any period after December 31, 2016”. - § 48(c)(3)(A)(iv): Pub. L. 115–123, § 40411(e), substituted “the construction of which begins before January 1, 2022” for “which is placed in service before January 1, 2017”. - § 48(c)(4)(C): Pub. L. 115–123, § 40411(f), substituted “the construction of which does not begin before January 1, 2022” for “for any period after December 31, 2016”. ## § 62: Adjusted gross income defined - § 62(a)(21): Pub. L. 115–123 amended par. (21) generally. Prior to amendment, text read as follows: “Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any award under section 7623(b) (relating to awards to whistleblowers). The preceding sentence shall not apply to any deduction in excess of the amount includible in the taxpayer’s gross income for the taxable year on account of such award.” ## § 108: Income from discharge of indebtedness - § 108(a)(1)(E): Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017” in two places. ## § 163: Interest - § 163(h)(3)(E)(iv)(I): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 168: Accelerated cost recovery system - § 168(e)(3)(A)(i)(I): Pub. L. 115–123, § 40304(a)(1), substituted “January 1, 2018” for “January 1, 2017”. - § 168(e)(3)(A)(i)(II): Pub. L. 115–123, § 40304(a)(2), substituted “December 31, 2017” for “December 31, 2016”. - § 168(i)(15)(D): Pub. L. 115–123, § 40305(a), substituted “December 31, 2017” for “December 31, 2016”. - § 168(j)(9): Pub. L. 115–123, § 40306(a), substituted “December 31, 2017” for “December 31, 2016”. - § 168(l)(2)(D): Pub. L. 115–123, § 40412(a), substituted “January 1, 2018” for “January 1, 2017”. ## § 179D: Energy efficient commercial buildings deduction - § 179D(h): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 179E: Election to expense advanced mine safety equipment - § 179E(g): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 181: Treatment of certain qualified productions - § 181(g): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(k)(2)(B)(i)(IV): Pub. L. 115–123, § 41114(b), amended subcl. (IV) generally. Prior to amendment, subcl. (IV) read as follows: “in the case of contributions to a profit-sharing or stock bonus plan to which section 402(e)(3) applies, upon hardship of the employee, or”. - § 401(k)(14): Pub. L. 115–123, § 41114(a), added par. (14). ## § 451: General rule for taxable year of inclusion - § 451(k)(3): Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017” in introductory provisions. ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(12)(I): Pub. L. 115–123 added subpar. (I). ## § 911: Citizens or residents of the United States living abroad - § 911(d)(3): Pub. L. 115–123 inserted before period at end “, unless such individual is serving in an area designated by the President of the United States by Executive order as a combat zone for purposes of section 112 in support of the Armed Forces of the United States”. ## § 1391: Designation procedure - § 1391(d)(1)(A)(i): Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”. ## § 1400Z-1: Designation - § 1400Z-1(b)(3): Pub. L. 115–123, § 41115(a), added par. (3). - § 1400Z-1(d)(1): Pub. L. 115–123, § 41115(b), inserted “and subsection (b)(3)” after “paragraph (2)”. ## § 4611: Imposition of tax - § 4611(f)(2): Pub. L. 115–123 substituted “December 31, 2018” for “December 31, 2017”. ## § 4943: Taxes on excess business holdings - § 4943(g): Pub. L. 115–123 added subsec. (g). ## § 4968: Excise tax based on investment income of private colleges and universities - § 4968(b)(1): Pub. L. 115–123, § 41109(a)(1), inserted “tuition-paying” after “500”. - § 4968(b)(1): Pub. L. 115–123, § 41109(a)(2), inserted “tuition-paying” after “50 percent of the”. ## § 5555: Records, statements, and returns - § 5555(a): Pub. L. 115–123 inserted at end “For calendar quarters beginning after the date of the enactment of this sentence, and before January 1, 2020, the Secretary shall permit a person to employ a unified system for any records, statements, and returns required to be kept, rendered, or made under this section for any beer produced in the brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery.” ## § 6050W: Returns relating to payments made in settlement of payment card and third party network transactions - § 6050W(d)(1)(B): Pub. L. 115–123 inserted at end “Notwithstanding the preceding sentence, a person with only a foreign address shall not be treated as a participating payee with respect to any payment settlement entity solely because such person receives payments from such payment settlement entity in dollars.” ## § 6159: Agreements for payment of tax liability in installments - § 6159(f), § 6159(g): Pub. L. 115–123 added subsec. (f) and redesignated former subsec. (f) as (g). ## § 6343: Authority to release levy and return property - § 6343(f): Pub. L. 115–123 added subsec. (f). ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(c)(6): Pub. L. 115–123, § 40407(b)(1), substituted “December 31, 2017” for “December 31, 2016”. - § 6426(d)(5), § 6426(e)(3): Pub. L. 115–123, § 40415(a)(1), substituted “December 31, 2017” for “December 31, 2016”. ## § 6427: Fuels not used for taxable purposes - § 6427(e)(6)(B): Pub. L. 115–123, § 40407(b)(2), substituted “December 31, 2017” for “December 31, 2016”. - § 6427(e)(6)(C): Pub. L. 115–123, § 40415(a)(2), substituted “December 31, 2017” for “December 31, 2016”. ## § 7623: Expenses of detection of underpayments and fraud, etc. - § 7623(b)(1), § 7623(b)(2)(A): Pub. L. 115–123, § 41108(a)(2), (b), substituted “proceeds collected as a result of the action” for “collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action” and inserted “(determined without regard to whether such proceeds are available to the Secretary)” after “in response to such action”. - § 7623(b)(5)(B): Pub. L. 115–123, § 41108(c), substituted “proceeds” for “tax, penalties, interest, additions to tax, and additional amounts”. - § 7623(c): Pub. L. 115–123, § 41108(a)(1), added subsec. (c). ## § 7652: Shipments to the United States - § 7652(e): Pub. L. 115–123, § 41102(b)(1), added par. (5). - § 7652(f)(1): Pub. L. 115–123, § 41102(a)(1), substituted “January 1, 2022” for “January 1, 2017”.