Pub. L. 117-169 Aug. 16, 2022

136 Stat. 1822 · Changed 63 sections of the Code

Bill H.R. 5376 · House report H. Rept. 117-130 · Bluebook JCT general explanation (2023)

§ 11 Tax imposed

  • (d) Pub. L. 117–169 substituted “the taxes imposed by subsection (a) and section 55” for “the tax imposed by subsection…

§ 12 Cross references relating to tax on corporations

  • (5) Pub. L. 117–169 added par. (5).

§ 25C Energy efficient home improvement credit

  • § 25C Pub. L. 117–169, § 13301(h)(1), substituted “Energy efficient home improvement credit” for “Nonbusiness energy…
  • (a) Pub. L. 117–169, § 13301(b), amended subsec. (a) generally. Prior to amendment, text read as follows: “In the case of…
  • (a)(3) Pub. L. 117–169, § 13301(f)(1), added par. (3).
  • (b) Pub. L. 117–169, § 13301(c), amended subsec. (b) generally. Prior to amendment, text read as follows:
  • (b)(6) Pub. L. 117–169, § 13301(f)(2), added par. (6).
  • (c)(2) Pub. L. 117–169, § 13301(d)(1), substituted “meets—” and subpars. (A) to (C) for “meets—” and former subpars. (A) to…
  • (c)(3)(A) Pub. L. 117–169, § 13301(d)(3), inserted “, including air sealing material or system,” after “material or system”.
  • (c)(3) Pub. L. 117–169, § 13301(d)(2), struck out subpar. (D) which read as follows: “any metal roof or asphalt roof installed…
  • (d) Pub. L. 117–169, § 13301(e), amended subsec. (d) generally. Prior to amendment, subsec. (d) related to residential…
  • (d)(3)(C) Pub. L. 117–169, § 13704(b)(1), added subpar. (C).
  • (e) (f) (g) Pub. L. 117–169, § 13301(f)(3)(A), added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g)…
  • (g) Pub. L. 117–169, § 13301(a), substituted “December 31, 2032” for “December 31, 2021”.
  • (h) Pub. L. 117–169, § 13301(g)(1), added subsec. (h). Former subsec. (h) redesignated (i).
  • (h) Pub. L. 117–169, § 13301(f)(3)(A), redesignated subsec. (g) as (h).
  • (i) Pub. L. 117–169, § 13301(g)(1), redesignated subsec. (h) as (i).

§ 25D Residential clean energy credit

  • § 25D Pub. L. 117–169, § 13302(c)(2), substituted “clean energy credit” for “energy efficient property” in section catchline.
  • (a)(6) Pub. L. 117–169, § 13302(b)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows: “the…
  • (d)(3) Pub. L. 117–169, § 13302(c)(1), inserted “, without regard to subparagraph (D) thereof” after “section 48(c)(1)”.
  • (d)(6) Pub. L. 117–169, § 13302(b)(2), amended par. (6) generally. Prior to amendment, text read as follows:
  • (g)(2) Pub. L. 117–169, § 13302(a)(2)(A), substituted “before January 1, 2022, 26 percent,” for “before January 1, 2023, 26…
  • (g)(3) (g) Pub. L. 117–169, § 13302(a)(2)(B), added pars. (3) to (5) and struck out former par. (3) which read as follows: “in the…
  • (h) Pub. L. 117–169, § 13302(a)(1), substituted “December 31, 2034” for “December 31, 2023”.

§ 25E Previously-owned clean vehicles

  • Enacted § 25E
  • (f) (g) Pub. L. 117–169, § 13402(b), added subsec. (f) and redesignated former subsec. (f) as (g).

§ 30B Alternative motor vehicle credit

  • (h)(8) Pub. L. 117–169, § 13401(i)(2)(A), struck out “, except that no benefit shall be recaptured if such property ceases to…
  • (i) Pub. L. 117–169, § 13401(i)(2)(B), struck out subsec. (i) which related to plug-in conversion credit.

§ 30C Alternative fuel vehicle refueling property credit

  • (a) Pub. L. 117–169, § 13404(b)(1), inserted “(6 percent in the case of property of a character subject to depreciation)”…
  • (b) Pub. L. 117–169, § 13404(b)(2)(A), in introductory provisions, substituted “with respect to any single item of” for…
  • (b)(1) Pub. L. 117–169, § 13404(b)(2)(B), substituted “$100,000 in the case of any such item of property” for “$30,000 in the…
  • (c) Pub. L. 117–169, § 13404(b)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to qualified…
  • (c)(1)(B)(iv) Pub. L. 117–169, § 13704(b)(2), added cl. (iv).
  • (c)(3) Pub. L. 117–169, § 13404(e), added par. (3).
  • (f) Pub. L. 117–169, § 13404(c), added subsec. (f). Former subsec. (f) redesignated (g), then (h).
  • (g) Pub. L. 117–169, § 13404(d), added subsec. (g). Former subsec. (g) redesignated (h), then (i).
  • (g) Pub. L. 117–169, § 13404(a), substituted “December 31, 2032” for “December 31, 2021”.
  • (h) (i) Pub. L. 117–169, § 13404(c), (d), successively redesignated subsecs. (f) and (g) as (h) and (i), respectively.

§ 30D Clean vehicle credit

  • § 30D Pub. L. 117–169, § 13401(i)(1), substituted “Clean vehicle credit” for “New qualified plug-in electric drive motor…
  • (a) Pub. L. 117–169, § 13401(c)(2)(A), substituted “new clean vehicle” for “new qualified plug-in electric drive motor…
  • (b)(1) Pub. L. 117–169, § 13401(c)(2)(B), substituted “new clean vehicle” for “new qualified plug-in electric drive motor…
  • (b)(2) (b)(3) Pub. L. 117–169, § 13401(a), added pars. (2) and (3) and struck out former pars. (2) and (3) which related to base…
  • (d) Pub. L. 117–169, § 13401(c)(1)(A), substituted “clean” for “qualified plug-in electric drive motor” in heading.
  • (d)(1) Pub. L. 117–169, § 13401(c)(1)(B)(i), substituted “clean” for “qualified plug-in electric drive motor” in introductory…
  • (d)(1)(C) Pub. L. 117–169, § 13401(c)(1)(B)(ii), inserted “qualified” before “manufacturer”.
  • (d)(1)(F)(i) Pub. L. 117–169, § 13401(c)(1)(B)(iii)(I), substituted “7” for “4”.
  • (d)(1)(G) Pub. L. 117–169, § 13401(b)(1), added subpar. (G).
  • (d)(1)(H) Pub. L. 117–169, § 13401(c)(1)(B)(iii)(II)–(v), added subpar. (H).
  • (d)(1)(H)(vi) Pub. L. 117–169, § 13401(g)(2)(A), added cl. (vi).
  • (d)(3) Pub. L. 117–169, § 13401(c)(1)(C), substituted “Qualified manufacturer” for “Manufacturer” in heading and, in text…
  • (d)(5) Pub. L. 117–169, § 13401(b)(2), added par. (5).
  • (d)(6) Pub. L. 117–169, § 13401(c)(1)(D), added par. (6).
  • (d)(7) Pub. L. 117–169, § 13401(e)(2), added par. (7).
  • (e) Pub. L. 117–169, § 13401(e)(1), added subsec. (e).
  • (e) Pub. L. 117–169, § 13401(d), struck out subsec. (e) which related to limitation on number of new qualified plug-in…
  • (f)(3) Pub. L. 117–169, § 13401(g)(2)(B)(i), struck out par. (3). Text read as follows: “In the case of a vehicle the use of…
  • (f)(8) Pub. L. 117–169, § 13401(g)(2)(B)(ii), inserted “, including any vehicle with respect to which the taxpayer elects the…
  • (f)(8) Pub. L. 117–169, § 13401(f), added par. (8).
  • (f)(9) (f)(10) (f)(11) Pub. L. 117–169, § 13401(f), added pars. (9) to (11).
  • (g) Pub. L. 117–169, § 13401(g)(1), added subsec. (g) and struck out former subsec. (g) which related to credit allowed for…
  • (h) Pub. L. 117–169, § 13401(h), added subsec. (h).

§ 36B Refundable credit for coverage under a qualified health plan

  • (b)(3)(A)(iii) Pub. L. 117–169, § 12001(a), substituted “2021 through 2025” for “2021 and 2022” in heading and “after December 31…
  • (c)(1)(E) Pub. L. 117–169, § 12001(b), substituted “2021 through 2025” for “2021 and 2022” in heading and “after December 31…

§ 38 General business credit

  • (b)(30) Pub. L. 117–169, § 13401(i)(3), substituted “clean” for “qualified plug-in electric drive motor”.
  • (b)(34) Pub. L. 117–169, § 13105(b)(1), added par. (34).
  • (b)(35) Pub. L. 117–169, § 13203(b), added par. (35).
  • (b)(36) Pub. L. 117–169, § 13204(a)(4)(A), added par. (36).
  • (b)(37) Pub. L. 117–169, § 13403(b)(1), added par. (37).
  • (b)(38) Pub. L. 117–169, § 13502(b)(1), added par. (38).
  • (b)(39) Pub. L. 117–169, § 13701(b)(1), added par. (39).
  • (b)(40) Pub. L. 117–169, § 13704(b)(3), added par. (40).
  • (c)(6)(E) Pub. L. 117–169, § 10101(d), amended subpar. (E) generally. Prior to amendment, text read as follows: “In the case of a…

§ 39 Carryback and carryforward of unused credits

  • (a)(4) Pub. L. 117–169 added par. (4).

§ 40 Alcohol, etc., used as fuel

  • (b)(6)(J)(i) Pub. L. 117–169 substituted “2025” for “2022”.

§ 40A Biodiesel and renewable diesel used as fuel

  • (d)(1) Pub. L. 117–169, § 13203(c)(1), inserted “or 40B” after “determined under section 40” in concluding provisions.
  • (f) Pub. L. 117–169, § 13203(c)(2), struck out par. (4) which defined renewable diesel to include certain aviation fuel.
  • (g) Pub. L. 117–169, § 13201(a), substituted “December 31, 2024” for “December 31, 2022”.

§ 40B Sustainable aviation fuel credit

§ 41 Credit for increasing research activities

  • (h)(4)(B)(i) Pub. L. 117–169, § 13902(a), designated existing provisions as subcl. (I), inserted heading, and added subcl. (II).
  • (h)(5)(B)(ii) Pub. L. 117–169, § 13902(c), substituted “each of the $250,000 amounts” for “the $250,000 amount”.

§ 45 Electricity produced from certain renewable resources, etc.

  • (a)(1) Pub. L. 117–169, § 13101(b)(1), substituted “0.3 cents” for “1.5 cents”.
  • (b)(2) Pub. L. 117–169, § 13101(i)(1), substituted “If the 0.3 cent amount as increased under the preceding sentence is not a…
  • (b)(2) Pub. L. 117–169, § 13101(b)(2), substituted “The 0.3 cent” for “The 1.5 cent”.
  • (b)(3) Pub. L. 117–169, § 13101(h), amended par. (3) generally. Prior to amendment, par. (3) related to credit reduced for…
  • (b)(4)(A) Pub. L. 117–169, § 13101(j)(1), substituted “or (7)” for “(7), (9), or (11)”.
  • (b)(4)(A) Pub. L. 117–169, § 13101(i)(2), substituted “last two sentences” for “last sentence”.
  • (b)(5) Pub. L. 117–169, § 13101(e)(2)(A), inserted “which is placed in service before January 1, 2022” after “using wind to…
  • (b)(6) (b)(7) (b)(8) Pub. L. 117–169, § 13101(f), added pars. (6) to (8).
  • (b)(9) Pub. L. 117–169, § 13101(g)(2), added par. (9). Former par. (9) (added by section 13101(f), see below) redesignated…
  • (b)(9) Pub. L. 117–169, § 13101(f), added par. (9), which was subsequently redesignated (12).
  • (b)(10) (b)(11) Pub. L. 117–169, § 13101(g)(2), added pars. (10) and (11).
  • (b)(12) Pub. L. 117–169, § 13101(g)(1), redesignated par. (9) as (12).
  • (c)(10)(A)(v) Pub. L. 117–169, § 13101(j)(2)(A), added cl. (v). Conforming amendment striking “or” in cl. (iii) of subsec. (c)(10)(A)…
  • (d)(1) Pub. L. 117–169, § 13101(e)(1), substituted “January 1, 2025” for “January 1, 2022”.
  • (d)(2)(A) Pub. L. 117–169, § 13101(a)(1), substituted “January 1, 2025” for “January 1, 2022” wherever appearing.
  • (d)(3)(A)(i)(I) (d)(3)(A)(ii) Pub. L. 117–169, § 13101(a)(2), substituted “January 1, 2025” for “January 1, 2022”.
  • (d)(4) Pub. L. 117–169, § 13101(c), substituted “and the construction of which begins before January 1, 2025” for “and which—
  • (d)(6) (d)(7) Pub. L. 117–169, § 13101(a)(3), (4), substituted “January 1, 2025” for “January 1, 2022”.
  • (d)(9)(A)(i) (d)(9)(A)(ii) Pub. L. 117–169, § 13101(a)(5), substituted “January 1, 2025” for “January 1, 2022”.
  • (d)(11)(A) Pub. L. 117–169, § 13101(j)(2)(B), substituted “25” for “150”.
  • (d)(11)(B) Pub. L. 117–169, § 13101(a)(6), substituted “January 1, 2025” for “January 1, 2022”.
  • (e)(12) Pub. L. 117–169, § 13102(f)(4), added par. (12).
  • (e)(13) Pub. L. 117–169, § 13204(b)(1), added par. (13).

§ 45L New energy efficient home credit

  • (a)(2) Pub. L. 117–169, § 13304(b), amended par. (2) generally. Prior to amendment, par. (2) related to applicable amount for…
  • (c) Pub. L. 117–169, § 13304(c), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to energy saving…
  • (e) Pub. L. 117–169, § 13304(e), inserted at end “This subsection shall not apply for purposes of determining the adjusted…
  • (g) Pub. L. 117–169, § 13304(d), added subsec. (g). Former subsec. (g) redesignated (h).
  • (g) Pub. L. 117–169, § 13304(a), substituted “December 31, 2032” for “December 31, 2021”.
  • (h) Pub. L. 117–169, § 13304(d), redesignated subsec. (g) as (h).

§ 45Q Credit for carbon oxide sequestration

  • (b)(1)(A) Pub. L. 117–169, § 13104(c)(2)(A), substituted “Except as provided in subparagraph (B) or (C), the applicable dollar…
  • (b)(1)(A)(i) Pub. L. 117–169, § 13104(b)(1)(A), substituted “$17” for “the dollar amount established by linear interpolation between…
  • (b)(1)(A)(i) Pub. L. 117–169, § 13104(b)(1)(B), substituted “$12” for “the dollar amount established by linear interpolation between…
  • (b)(1)(A)(ii) Pub. L. 117–169, § 13104(b)(2)(A), substituted “$17” for “$50”.
  • (b)(1)(A)(ii) Pub. L. 117–169, § 13104(b)(2)(B), substituted “$12” for “$35”.
  • (b)(1)(B) (b)(1)(C) Pub. L. 117–169, § 13104(c)(1)(B), added subpars. (B) and (C). Former subpar. (B) redesignated (D).
  • (b)(1)(D) Pub. L. 117–169, § 13104(c)(2)(B), substituted “subparagraph (A), (B), or (C)” for “subparagraph (A)”.
  • (b)(1)(D) Pub. L. 117–169, § 13104(c)(1)(A), redesignated subpar. (B) as (D).
  • (d) Pub. L. 117–169, § 13104(a)(1), amended subsec. (d) generally. Prior to amendment, subsec. (d) defined qualified…
  • (e) Pub. L. 117–169, § 13104(a)(2)(A), added pars. (1) and (2) and redesignated former pars. (1) to (3) as (3) to (5)…
  • (f)(3) Pub. L. 117–169, § 13104(e)(1), struck out par. (3) which had appeared after par. (7) and related to credit reduced for…
  • (f)(8) Pub. L. 117–169, § 13104(e)(2), added par. (8).
  • (f)(9) Pub. L. 117–169, § 13104(g), added par. (9).
  • (g) Pub. L. 117–169, § 13104(f), inserted “the earlier of January 1, 2023, and” before “the end of the calendar year” in…
  • (h) (i) Pub. L. 117–169, § 13104(d), added subsec. (h) and redesignated former subsec. (h) as (i).
  • (i)(3) Pub. L. 117–169, § 13104(h), added par. (3).

§ 45U Zero-emission nuclear power production credit

  • Enacted § 45U
  • (c)(2) Pub. L. 117–169, § 13204(b)(2), substituted “(5), and (13)” for “and (5)”.

§ 45V Credit for production of clean hydrogen

  • Enacted § 45V
  • (d)(3) Pub. L. 117–169, § 13204(a)(2), added par. (3).
  • (d)(4) Pub. L. 117–169, § 13204(a)(3), added par. (4).

§ 45W Credit for qualified commercial clean vehicles

§ 45X Advanced manufacturing production credit

§ 45Y Clean electricity production credit

§ 45Z Clean fuel production credit

§ 46 Amount of credit

  • (7) Pub. L. 117–169 added par. (7).

§ 48 Energy credit

  • (a)(2)(A)(i) Pub. L. 117–169, § 13102(d)(1)(A)(i), substituted “6 percent” for “30 percent” in introductory provisions.
  • (a)(2)(A)(i)(II) Pub. L. 117–169, § 13102(a)(1), (e) substituted “clause (i) or (iii) of paragraph (3)(A)” for “paragraph (3)(A)(i)” and…
  • (a)(2)(A)(i)(VI) (a)(2)(A)(i)(VII) (a)(2)(A)(i)(VIII) (a)(2)(A)(i)(IX) Pub. L. 117–169, § 13102(f)(2), added subcls. (VI) to (IX).
  • (a)(2)(A)(ii) Pub. L. 117–169, § 13102(d)(1)(A)(ii), substituted “2 percent” for “10 percent”.
  • (a)(3)(A)(ii) Pub. L. 117–169, § 13102(h), inserted “, or electrochromic glass which uses electricity to change its light…
  • (a)(3)(A)(ii) Pub. L. 117–169, § 13102(a)(2), substituted “January 1, 2025” for “January 1, 2024”.
  • (a)(3)(A)(vii) Pub. L. 117–169, § 13102(b), substituted “January 1, 2035” for “January 1, 2024”.
  • (a)(3)(A)(ix) (a)(3)(A)(x) (a)(3)(A)(xi) Pub. L. 117–169, § 13102(f)(1), added cls. (ix) to (xi).
  • (a)(4) Pub. L. 117–169, § 13102(m), amended par. (4) generally. Prior to amendment, par. (4) related to special rule for…
  • (a)(5)(A)(ii) Pub. L. 117–169, § 13102(d)(1)(B), substituted “6 percent” for “30 percent”.
  • (a)(5)(C)(ii) Pub. L. 117–169, § 13101(d), substituted “January 1, 2025” for “January 1, 2022”.
  • (a)(5)(E) Pub. L. 117–169, § 13101(e)(2)(B), inserted “placed in service before January 1, 2022, and” before “treated as energy…
  • (a)(5)(F)(i) Pub. L. 117–169, § 13101(e)(3), substituted “offshore wind facility, subparagraph (E) shall not apply.” for “offshore…
  • (a)(6) Pub. L. 117–169, § 13102(c), added par. (6) and struck out former par. (6) which related to phaseout for solar energy…
  • (a)(7) Pub. L. 117–169, § 13102(d)(2), added par. (7).
  • (a)(7) Pub. L. 117–169, § 13102(c), struck out par. (7) which related to phaseout for any qualified fuel cell property…
  • (a)(8) Pub. L. 117–169, § 13102(j), added par. (8).
  • (a)(9) Pub. L. 117–169, § 13102(k), added par. (9).
  • (a)(9)(A)(i) Pub. L. 117–169, § 13204(c)(2), inserted “and paragraph (15)” after “paragraphs (1) through (8)”.
  • (a)(10) (a)(11) Pub. L. 117–169, § 13102(k), added pars. (10) and (11).
  • (a)(12) (a)(13) Pub. L. 117–169, § 13102(l), added pars. (12) and (13).
  • (a)(14) Pub. L. 117–169, § 13102(o), added par. (14).
  • (a)(15) Pub. L. 117–169, § 13204(c)(1), added par. (15). Former par. (15) redesignated (16).
  • (a)(15) Pub. L. 117–169, § 13102(p), added par. (15).
  • (a)(16) Pub. L. 117–169, § 13204(c)(1), redesignated par. (15) as (16).
  • (c)(1)(A)(i) Pub. L. 117–169, § 13102(g)(1)(A), inserted “(1 kilowatt in the case of a fuel cell power plant with a linear generator…
  • (c)(1)(C) Pub. L. 117–169, § 13102(g)(1)(B), inserted “, or linear generator assembly,” after “a fuel cell stack assembly” and…
  • (c)(1)(D) Pub. L. 117–169, § 13102(g)(2), added subpar. (D). Former subpar. (D) redesignated (E).
  • (c)(1)(D) Pub. L. 117–169, § 13102(a)(3), substituted “January 1, 2025” for “January 1, 2024”.
  • (c)(1)(E) Pub. L. 117–169, § 13102(g)(2), redesignated subpar. (D) as (E).
  • (c)(2)(D) Pub. L. 117–169, § 13102(a)(4), substituted “January 1, 2025” for “January 1, 2024”.
  • (c)(3)(A)(iv) Pub. L. 117–169, § 13102(a)(5), substituted “January 1, 2025” for “January 1, 2024”.
  • (c)(4)(C) Pub. L. 117–169, § 13102(a)(6), substituted “January 1, 2025” for “January 1, 2024”.
  • (c)(5)(D) Pub. L. 117–169, § 13102(a)(7), substituted “January 1, 2025” for “January 1, 2024”.
  • (c)(6) (c)(7) (c)(8) Pub. L. 117–169, § 13102(f)(3), added pars. (6) to (8).
  • (e) Pub. L. 117–169, § 13103(a), added subsec. (e).

§ 48C Qualifying advanced energy project credit

  • (c)(1)(A) Pub. L. 117–169, § 13501(b)(1), inserted “, any portion of the qualified investment of which is certified by the…
  • (c)(1)(A)(i) Pub. L. 117–169, § 13501(b)(2)(A), substituted “an industrial or manufacturing facility for the production or recycling…
  • (c)(1)(A)(i)(I) Pub. L. 117–169, § 13501(b)(2)(B), inserted “water,” after “sun,”.
  • (c)(1)(A)(i)(II) Pub. L. 117–169, § 13501(b)(2)(C), substituted “energy storage systems and components” for “an energy storage system…
  • (c)(1)(A)(i)(III) Pub. L. 117–169, § 13501(b)(2)(D), substituted “grid modernization equipment or components” for “grids to support the…
  • (c)(1)(A)(i)(IV) Pub. L. 117–169, § 13501(b)(2)(E), substituted “, remove, use, or sequester carbon oxide emissions” for “and sequester…
  • (c)(1)(A)(i)(V) Pub. L. 117–169, § 13501(b)(2)(F), added subcl. (V) and struck out former subcl. (V) which read as follows: “property…
  • (c)(1)(A)(i)(VI) (c)(1)(A)(i)(VII) (c)(1)(A)(i)(VIII) (c)(1)(A)(i)(IX) Pub. L. 117–169, § 13501(b)(2)(G)–(J), added subcls. (VI) to (VIII), redesignated former subcl. (VII) as (IX), struck…
  • (c)(1)(A)(ii) (c)(1)(A)(iii) Pub. L. 117–169, § 13501(b)(3), added cls. (ii) and (iii) and struck out former cl. (ii) which read as follows: “any…
  • (c)(2)(A) Pub. L. 117–169, § 13501(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “which is…
  • (e) Pub. L. 117–169, § 13501(a), added subsec. (e). Former subsec. (e) redesignated (f).
  • (f) Pub. L. 117–169, § 13501(a), (d), redesignated subsec. (e) as (f) and substituted “48B, 48E, 45Q, or 45V” for “or 48B”.

§ 48E Clean electricity investment credit

§ 49 At-risk rules

§ 50 Other special rules

  • (a)(2)(E) Pub. L. 117–169, § 13702(b)(3), substituted “48D(b)(5), or 48E(e)” for “or 48D(b)(5)”.
  • (c)(3) Pub. L. 117–169, § 13702(b)(4), inserted “or clean electricity investment credit” after “In the case of any energy…
  • (c)(3)(C) Pub. L. 117–169, § 13102(i), added subpar. (C).
  • (d) Pub. L. 117–169, § 13801(c), inserted “In the case of a real estate investment trust making an election under section…
  • (d)(2) Pub. L. 117–169, § 13102(f)(5), inserted “At the election of a taxpayer, this paragraph shall not apply to any energy…

§ 53 Credit for prior year minimum tax liability

  • (d)(2) Pub. L. 117–169, § 10101(e)(2)(A), struck out “, except that in the case of a corporation, the tentative minimum tax…
  • (d) Pub. L. 117–169, § 10101(e)(2)(B), struck out par. (3). Prior to amendment, text read as follows: “In the case of a…
  • (e) Pub. L. 117–169, § 10101(e)(1), amended subsec. (e) generally. Prior to amendment, subsec. (e) related to portion of…

§ 55 Alternative minimum tax imposed

  • (a) Pub. L. 117–169, § 10101(a)(4)(A), substituted “There” for “In the case of a taxpayer other than a corporation, there”…
  • (a)(2) Pub. L. 117–169, § 10101(a)(3), inserted “plus, in the case of an applicable corporation, the tax imposed by section…
  • (b)(1) Pub. L. 117–169, § 10101(a)(4)(B)(i)(I), substituted “Noncorporate taxpayers” for “Amount of tentative tax” in heading…
  • (b)(1)(D) Pub. L. 117–169, § 10101(a)(4)(B)(i)(II), added subpar. (D).
  • (b)(2) Pub. L. 117–169, § 10101(a)(1), amended par. (2) generally. Prior to amendment, par. (2) defined “alternative minimum…

§ 56A Adjusted financial statement income

§ 59 Other definitions and special rules

  • (k) Pub. L. 117–169, § 10101(a)(2), added subsec. (k).
  • (k)(1)(D) Pub. L. 117–169, § 13904(a), amended subpar. (D) generally. Prior to amendment, text of subpar. (D) read as follows:
  • (l) Pub. L. 117–169, § 10101(c), added subsec. (l).

§ 87 Alcohol and biodiesel fuels credits

  • (3) Pub. L. 117–169 added par. (3).

§ 142 Exempt facility bond

  • (o)(1)(B) Pub. L. 117–169 substituted “section 45Q(e)(3)” for “section 45Q(e)(1)”.

§ 164 Taxes

  • (b)(6) Pub. L. 117–169, § 13903(a)(1), amended par. (6), “as amended by section 13904”, by substituting “2025” for “2026” in…
  • (b)(6) Pub. L. 117–169, § 13904(b)(1), substituted “2026” for “2025” in heading and “2027” for “2026” in introductory…

§ 168 Accelerated cost recovery system

§ 179D Energy efficient commercial buildings deduction

  • (b) Pub. L. 117–169, § 13303(a)(1), amended subsec. (b) generally. Prior to amendment, text read as follows: “The deduction…
  • (c)(1)(D) Pub. L. 117–169, § 13303(a)(2), (5)(B)(i), substituted “subsection (d)(5)” for “subsection (d)(6)”, “25 percent” for…
  • (c)(2) Pub. L. 117–169, § 13303(a)(3), substituted “the more recent of—
  • (c)(2)(B) Pub. L. 117–169, § 13303(a)(4), inserted “for which the Department of Energy has issued a final determination and”…
  • (d) Pub. L. 117–169, § 13303(a)(5)(A), redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former…
  • (d)(1) Pub. L. 117–169, § 13303(c), substituted “not later than the date that is 4 years before the date such property is…
  • (d)(2)(A) Pub. L. 117–169, § 13303(a)(5)(B)(ii), substituted “paragraph (1)” for “paragraph (2)”.
  • (d)(3) Pub. L. 117–169, § 13303(a)(6), amended par. (3) generally. Prior to amendment, text read as follows: “In the case of…
  • (d)(4) Pub. L. 117–169, § 13303(a)(5)(B)(iii), substituted “paragraph (2)(B)(iii)” for “paragraph (3)(B)(iii)”.
  • (f) Pub. L. 117–169, § 13303(a)(5)(B)(iv), (7), added subsec. (f) and struck out former subsec. (f) which related to…
  • (g) Pub. L. 117–169, § 13303(a)(8)(A), (B), in introductory provisions, substituted “2022” for “2020” and struck out “or…
  • (g)(2) Pub. L. 117–169, § 13303(a)(8)(C), substituted “2021” for “2019”.
  • (h)(2) Pub. L. 117–169, § 13303(a)(5)(B)(v), struck out “or (d)(1)(A)” after “subsection (c)(1)(D)”.

§ 223 Health savings accounts

  • (c)(2)(G) Pub. L. 117–169 added subpar. (G).

§ 275 Certain taxes

  • (a)(6) Pub. L. 117–169, § 11003(b), inserted “50A,” after “46,”.
  • (a)(6) Pub. L. 117–169, § 10201(b), inserted “37,” before “41”.

§ 312 Effect on earnings and profits

  • (k)(3)(B) Pub. L. 117–169 designated existing provisions as cl. (i), inserted heading, substituted “For purposes of computing the…

§ 461 General rule for taxable year of deduction

  • (l)(1) Pub. L. 117–169 substituted “January 1, 2029” for “January 1, 2027” in two places.

§ 860E Treatment of income in excess of daily accruals on residual interests

  • (a)(4)(A) Pub. L. 117–169 substituted “55(b)(1)(D)” for “55(b)(2)”.

§ 882 Tax on income of foreign corporations connected with United States business

  • (a)(1) Pub. L. 117–169 inserted “, 55,” after “section 11”.

§ 897 Disposition of investment in United States real property

  • (a)(2)(A)(i) Pub. L. 117–169 substituted “55(b)(1)(D)” for “55(b)(2)”.

§ 1016 Adjustments to basis

  • (a)(33) Pub. L. 117–169 substituted “section 25C(g)” for “section 25C(f)”.

§ 3111 Rate of tax

  • (f)(1) Pub. L. 117–169, § 13902(b)(1), substituted “for a taxable year—” for “for a taxable year,” and designated remainder of…
  • (f)(2) Pub. L. 117–169, § 13902(b)(2), substituted “paragraph (1)(A)” for “paragraph (1)” and inserted “, and the credit…
  • (f)(3) Pub. L. 117–169, § 13902(b)(3), substituted “any credit” for “the credit”.
  • (f)(4) Pub. L. 117–169, § 13902(b)(4), substituted “credits” for “credit” and “subsection (a) or (b)” for “subsection (a)”.

§ 4101 Registration and bond

  • (a)(1) Pub. L. 117–169, § 13704(b)(5), as amended by Pub. L. 119–21, § 70521(i)(1), inserted “every person producing a fuel…
  • (a)(1) Pub. L. 117–169, § 13203(d)(2)(C), inserted “every person producing or importing sustainable aviation fuel (as defined…

§ 4121 Imposition of tax

  • § 4121 Pub. L. 117–169 struck out subsec. (e) which related to reduction in amount of tax.

§ 4501 Repurchase of corporate stock

§ 4611 Imposition of tax

  • (c)(2)(A) Pub. L. 117–169, § 13601(a)(2)(A), substituted “16.4 cents” for “9.7 cents”.
  • (c)(3) Pub. L. 117–169, § 13601(a)(2)(B), added par. (3).
  • (e) Pub. L. 117–169, § 13601(a)(1), struck out subsec. (e) which related to application of Hazardous Substance Superfund…

§ 5000D Designated drugs during noncompliance periods

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (g)(2)(R) Pub. L. 117–169, § 13301(f)(4), added subpar. (R).
  • (g)(2)(S) Pub. L. 117–169, § 13301(g)(2), added subpar. (S).
  • (g)(2)(T) Pub. L. 117–169, § 13401(i)(4), added subpar. (T).
  • (g)(2)(U) Pub. L. 117–169, § 13402(c), added subpar. (U).
  • (g)(2)(V) Pub. L. 117–169, § 13403(b)(2), added subpar. (V).

§ 6417 Elective payment of applicable credits

§ 6418 Transfer of certain credits

§ 6425 Adjustment of overpayment of estimated income tax by corporation

  • (c)(1)(A) Pub. L. 117–169 amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows:

§ 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

  • (a)(1) Pub. L. 117–169, § 13203(d)(2)(A)(i), substituted “(e), and (k)” for “and (e)”.
  • (c)(6) Pub. L. 117–169, § 13201(b)(1), substituted “December 31, 2024” for “December 31, 2022”.
  • (d)(2)(D) (d)(2)(E) (d)(2)(F) (d)(2) Pub. L. 117–169, § 13204(d)(1), redesignated subpars. (E) to (G) as (D) to (F), respectively, and struck out former…
  • (d)(5) Pub. L. 117–169, § 13201(c), substituted “December 31, 2024” for “December 31, 2021”.
  • (e)(2) Pub. L. 117–169, § 13204(d)(2), substituted “(E)” for “(F)” in introductory provisions.
  • (e)(3) Pub. L. 117–169, § 13201(d), substituted “December 31, 2024” for “December 31, 2021”.
  • (h) Pub. L. 117–169, § 13203(d)(2)(A)(ii), substituted “under section 40, 40A, or 40B” for “under section 40 or 40A”.
  • (k) Pub. L. 117–169, § 13203(d)(1), added subsec. (k).

§ 6427 Fuels not used for taxable purposes

  • (e) Pub. L. 117–169, § 13203(d)(2)(B)(i), substituted “alternative fuel, or sustainable aviation fuel” for “or alternative…
  • (e)(1) Pub. L. 117–169, § 13203(d)(2)(B)(ii), inserted “or the sustainable aviation fuel mixture credit” after “alternative…
  • (e)(6)(B) Pub. L. 117–169, § 13201(b)(2), substituted “December 31, 2024” for “December 31, 2022”.
  • (e)(6)(C) Pub. L. 117–169, § 13201(e), substituted “December 31, 2024” for “December 31, 2021”.
  • (e)(6)(E) Pub. L. 117–169, § 13203(d)(2)(B)(iii), added subpar. (E).

§ 6501 Limitations on assessment and collection

  • (m) Pub. L. 117–169 substituted “30D(f)(6)” for “30D(e)(4)”.

§ 6655 Failure by corporation to pay estimated income tax

  • (e)(2)(A)(i) Pub. L. 117–169, § 10101(a)(4)(G), inserted “, adjusted financial statement income (as defined in section 56A),” before…
  • (e)(2)(B)(i) Pub. L. 117–169, § 10101(a)(4)(G), inserted “, adjusted financial statement income (as defined in section 56A),” before…
  • (g)(1)(A)(ii) (g)(1)(A)(iii) (g)(1)(A)(iv) Pub. L. 117–169, § 10101(a)(4)(H), added cl. (ii) and redesignated former cls. (ii) and (iii) as (iii) and (iv)…

§ 7701 Definitions

  • (e)(3)(A)(i)(IV) Pub. L. 117–169, § 13102(n)(1)(A), added subcl. (IV).
  • (e)(3)(F) Pub. L. 117–169, § 13102(n)(1)(B), added subpar. (F).
  • (e)(4)(A) Pub. L. 117–169, § 13102(n)(2), substituted “water treatment works facility, or storage facility” for “or water…

§ 9507 Hazardous Substance Superfund

  • (d)(3)(B) Pub. L. 117–169 substituted “December 31, 2032” for “December 31, 1995”.