Pub. L. 116-136: Mar. 27, 2020

Bill H.R. 748 · Bluebook JCT general explanation (2022)

§ 53 Credit for prior year minimum tax liability

(e)(1) Pub. L. 116–136, § 2305(a)(1), substituted “2018 or 2019” for “2018, 2019, 2020, or 2021”.
(e)(2) Pub. L. 116–136, § 2305(a)(2), substituted “2019” for “2021” in introductory provisions.
(e) Pub. L. 116–136, § 2305(b)(1), added par. (5).

(f) Pub. L. 116–136 added subsec. (f) and struck out former subsec. (f). Prior to amendment, text read as follows: “For…

(c)(1)(B) Pub. L. 116–136 added subpar. (B). Former subpar. (B) redesignated (C).
(c)(1)(C) Pub. L. 116–136 redesignated subpar. (B) as (C).

(j)(10) (j)(11) Pub. L. 116–136 added par. (10) and redesignated former par. (10) as (11).

(e)(3)(E)(vii) Pub. L. 116–136, § 2307(a)(1)(A), added cl. (vii).
(e)(6)(A) Pub. L. 116–136, § 2307(a)(1)(B), inserted “made by the taxpayer” after “any improvement”.
(g)(3)(B) Pub. L. 116–136, § 2307(a)(2), struck out table item relating to subpar. (D)(v) and inserted table item relating to…

(a) Pub. L. 116–136, § 2303(a)(1), substituted “an amount equal to—” and pars. (1) and (2) for “an amount equal to the…
(b)(1)(A) Pub. L. 116–136, § 2303(c)(2), amended subpar. (A) generally. Prior to amendment, text read as follows: “Except as…
(b)(1)(A)(i) Pub. L. 116–136, § 2303(b)(2), substituted “, (C)(i), and (D)” for “and (C)(i)”.
(b)(1)(D) Pub. L. 116–136, § 2303(b)(1), added subpar. (D).
(b)(2)(C) Pub. L. 116–136, § 2303(a)(2)(A), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “not…
(d)(6)(C) Pub. L. 116–136, § 2303(a)(2)(B), substituted “subsection (a)(2)(B)(ii)(I)” for “subsection (a)(2)”.

(d)(2)(A) Pub. L. 116–136 substituted “For purposes of this subparagraph, amounts paid for menstrual care products (as defined in…

(e)(1) Pub. L. 116–136 inserted “, or for which an exclusion is allowable under section 127 to the taxpayer by reason of the…

(c)(1)(B)(ii) Pub. L. 116–136, § 3701(b), substituted “long-term care, or (in the case of plan years beginning on or before December…
(c)(2)(E) Pub. L. 116–136, § 3701(a), added subpar. (E).
(d)(2)(A) Pub. L. 116–136, § 3702(a)(1), substituted “For purposes of this subparagraph, amounts paid for menstrual care products…
(d)(2)(D) Pub. L. 116–136, § 3702(a)(2), added subpar. (D).

(c)(4) Pub. L. 116–136 substituted “2020” for “2009” in two places in concluding provisions.

(l)(1) Pub. L. 116–136, § 2304(a), amended par. (1) generally. Prior to amendment, text read as follows: “In the case of…
(l)(2) Pub. L. 116–136, § 2304(b)(1), substituted “a net operating loss for the taxable year for purposes of determining any…
(l)(3)(A) Pub. L. 116–136, § 2304(b)(2)(B), inserted concluding provisions.
(l)(3)(A)(i) Pub. L. 116–136, § 2304(b)(2)(A), inserted “and without regard to any deduction allowable under section 172 or 199A”…
(l)(3)(B) (l)(3)(C) Pub. L. 116–136, § 2304(b)(3), added subpar. (B) and redesignated former subpar. (B) as (C).

(a)(3)(B) Pub. L. 116–136 substituted “subsection (a)(2)(B)(ii)(I) and the second sentence of subsection (b)(2) of section 172.”…

(v)(6) Pub. L. 116–136 substituted “Workforce Innovation and Opportunity Act” for “Workforce Investment Act of 1998”.

(a)(3) Pub. L. 116–136, § 3516(a)(1), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)” for “(13), (16)”.
(l)(13)(C)(ii) Pub. L. 116–136, § 3516(a)(5), substituted “section 263A(e)(4)” for “section 236A(e)(4)”.
(p)(3)(A) Pub. L. 116–136, § 3516(a)(2), substituted “(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(12),”.
(p)(4) Pub. L. 116–136, § 3516(a)(4), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(13)” wherever appearing.
(p)(4) Pub. L. 116–136, § 3516(a)(3), substituted “(13), or (16)” for “(13) or (16)” in two places in concluding provisions.

(b)(4)(A) Pub. L. 116–136 substituted “36B, and 6428” for “and 36B, 168(k)(4)”.

(g)(2)(L) Pub. L. 116–136 substituted “32, or 6428” for “or 32” in introductory provisions.