# Pub. L. 117-169: changes to the Internal Revenue Code 2022-08-16, 136 Stat. 1822. Source: . ## Legislative history - Bill: [H.R. 5376](https://www.congress.gov/bill/117th-congress/house-bill/5376) - House report: [H. Rept. 117-130](https://www.govinfo.gov/content/pkg/CRPT-117hrpt130/html/CRPT-117hrpt130.htm) - Bluebook: [JCT general explanation (2023)](https://www.govinfo.gov/app/details/CPRT-117JPRT53965) ## § 11: Tax imposed - § 11(d): Pub. L. 117–169 substituted “the taxes imposed by subsection (a) and section 55” for “the tax imposed by subsection (a)”. ## § 12: Cross references relating to tax on corporations - § 12(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 property” in section catchline. - § 25C(a): Pub. L. 117–169, § 13301(b), amended subsec. (a) generally. Prior to amendment, text read as follows: “In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— - § 25C(a)(3): Pub. L. 117–169, § 13301(f)(1), added par. (3). - § 25C(b): Pub. L. 117–169, § 13301(c), amended subsec. (b) generally. Prior to amendment, text read as follows: - § 25C(b)(6): Pub. L. 117–169, § 13301(f)(2), added par. (6). - § 25C(c)(2): Pub. L. 117–169, § 13301(d)(1), substituted “meets—” and subpars. (A) to (C) for “meets—” and former subpars. (A) to (C) which read as follows: - § 25C(c)(3)(A): Pub. L. 117–169, § 13301(d)(3), inserted “, including air sealing material or system,” after “material or system”. - § 25C(c)(3): Pub. L. 117–169, § 13301(d)(2), struck out subpar. (D) which read as follows: “any metal roof or asphalt roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of such dwelling unit.” - § 25C(d): Pub. L. 117–169, § 13301(e), amended subsec. (d) generally. Prior to amendment, subsec. (d) related to residential energy property expenditures and defined the terms “residential energy property expenditures”, “qualified energy property” and applicable standards, “energy-efficient building property”, “qualified natural gas, propane, or oil furnace or hot water boiler”, and “advanced main air circulating fan”. - § 25C(d)(3)(C): Pub. L. 117–169, § 13704(b)(1), added subpar. (C). - § 25C(e), § 25C(f), § 25C(g): Pub. L. 117–169, § 13301(f)(3)(A), added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g), respectively. Former subsec. (g) redesignated (h). - § 25C(g): Pub. L. 117–169, § 13301(a), substituted “December 31, 2032” for “December 31, 2021”. - § 25C(h): Pub. L. 117–169, § 13301(g)(1), added subsec. (h). Former subsec. (h) redesignated (i). - § 25C(h): Pub. L. 117–169, § 13301(f)(3)(A), redesignated subsec. (g) as (h). - § 25C(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. - § 25D(a)(6): Pub. L. 117–169, § 13302(b)(1), amended par. (6) generally. Prior to amendment, par. (6) read as follows: “the qualified biomass fuel property expenditures, and”. - § 25D(d)(3): Pub. L. 117–169, § 13302(c)(1), inserted “, without regard to subparagraph (D) thereof” after “section 48(c)(1)”. - § 25D(d)(6): Pub. L. 117–169, § 13302(b)(2), amended par. (6) generally. Prior to amendment, text read as follows: - § 25D(g)(2): Pub. L. 117–169, § 13302(a)(2)(A), substituted “before January 1, 2022, 26 percent,” for “before January 1, 2023, 26 percent, and”. - § 25D(g)(3), § 25D(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 case of property placed in service after December 31, 2022, and before January 1, 2024, 22 percent.” - § 25D(h): Pub. L. 117–169, § 13302(a)(1), substituted “December 31, 2034” for “December 31, 2023”. ## § 25E: Previously-owned clean vehicles - Enacted 26 U.S.C. § 25E. - § 25E(f), § 25E(g): Pub. L. 117–169, § 13402(b), added subsec. (f) and redesignated former subsec. (f) as (g). ## § 30B: Alternative motor vehicle credit - § 30B(h)(8): Pub. L. 117–169, § 13401(i)(2)(A), struck out “, except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle” before period at end. - § 30B(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 - § 30C(a): Pub. L. 117–169, § 13404(b)(1), inserted “(6 percent in the case of property of a character subject to depreciation)” after “30 percent”. - § 30C(b): Pub. L. 117–169, § 13404(b)(2)(A), in introductory provisions, substituted “with respect to any single item of” for “with respect to all” and struck out “at a location” after “taxable year”. - § 30C(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 case of a property”. - § 30C(c): Pub. L. 117–169, § 13404(b)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to qualified alternative fuel vehicle refueling property. - § 30C(c)(1)(B)(iv): Pub. L. 117–169, § 13704(b)(2), added cl. (iv). - § 30C(c)(3): Pub. L. 117–169, § 13404(e), added par. (3). - § 30C(f): Pub. L. 117–169, § 13404(c), added subsec. (f). Former subsec. (f) redesignated (g), then (h). - § 30C(g): Pub. L. 117–169, § 13404(d), added subsec. (g). Former subsec. (g) redesignated (h), then (i). - § 30C(g): Pub. L. 117–169, § 13404(a), substituted “December 31, 2032” for “December 31, 2021”. - § 30C(h), § 30C(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 vehicles” in section catchline. - § 30D(a): Pub. L. 117–169, § 13401(c)(2)(A), substituted “new clean vehicle” for “new qualified plug-in electric drive motor vehicle”. - § 30D(b)(1): Pub. L. 117–169, § 13401(c)(2)(B), substituted “new clean vehicle” for “new qualified plug-in electric drive motor vehicle”. - § 30D(b)(2), § 30D(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 amount and amount based on battery capacity to be used to determine amount of credit. - § 30D(d): Pub. L. 117–169, § 13401(c)(1)(A), substituted “clean” for “qualified plug-in electric drive motor” in heading. - § 30D(d)(1): Pub. L. 117–169, § 13401(c)(1)(B)(i), substituted “clean” for “qualified plug-in electric drive motor” in introductory provisions. - § 30D(d)(1)(C): Pub. L. 117–169, § 13401(c)(1)(B)(ii), inserted “qualified” before “manufacturer”. - § 30D(d)(1)(F)(i): Pub. L. 117–169, § 13401(c)(1)(B)(iii)(I), substituted “7” for “4”. - § 30D(d)(1)(G): Pub. L. 117–169, § 13401(b)(1), added subpar. (G). - § 30D(d)(1)(H): Pub. L. 117–169, § 13401(c)(1)(B)(iii)(II)–(v), added subpar. (H). - § 30D(d)(1)(H)(vi): Pub. L. 117–169, § 13401(g)(2)(A), added cl. (vi). - § 30D(d)(3): Pub. L. 117–169, § 13401(c)(1)(C), substituted “Qualified manufacturer” for “Manufacturer” in heading and, in text, substituted “The term ‘qualified manufacturer’ means any manufacturer (within the meaning of the” for “The term ‘manufacturer’ has the meaning given such term in” and inserted “) which enters into a written agreement with the Secretary under which such manufacturer agrees to make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) providing vehicle identification numbers and such other information related to each vehicle manufactured by such manufacturer as the Secretary may require” before period at end. - § 30D(d)(5): Pub. L. 117–169, § 13401(b)(2), added par. (5). - § 30D(d)(6): Pub. L. 117–169, § 13401(c)(1)(D), added par. (6). - § 30D(d)(7): Pub. L. 117–169, § 13401(e)(2), added par. (7). - § 30D(e): Pub. L. 117–169, § 13401(e)(1), added subsec. (e). - § 30D(e): Pub. L. 117–169, § 13401(d), struck out subsec. (e) which related to limitation on number of new qualified plug-in electric drive motor vehicles eligible for credit. - § 30D(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 which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). For purposes of subsection (c), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation.” - § 30D(f)(8): Pub. L. 117–169, § 13401(g)(2)(B)(ii), inserted “, including any vehicle with respect to which the taxpayer elects the application of subsection (g)” before period at end. - § 30D(f)(8): Pub. L. 117–169, § 13401(f), added par. (8). - § 30D(f)(9), § 30D(f)(10), § 30D(f)(11): Pub. L. 117–169, § 13401(f), added pars. (9) to (11). - § 30D(g): Pub. L. 117–169, § 13401(g)(1), added subsec. (g) and struck out former subsec. (g) which related to credit allowed for 2- and 3-wheeled plug-in electric vehicles. - § 30D(h): Pub. L. 117–169, § 13401(h), added subsec. (h). ## § 36B: Refundable credit for coverage under a qualified health plan - § 36B(b)(3)(A)(iii): Pub. L. 117–169, § 12001(a), substituted “2021 through 2025” for “2021 and 2022” in heading and “after December 31, 2020, and before January 1, 2026” for “in 2021 or 2022” in introductory provisions. - § 36B(c)(1)(E): Pub. L. 117–169, § 12001(b), substituted “2021 through 2025” for “2021 and 2022” in heading and “after December 31, 2020, and before January 1, 2026” for “in 2021 or 2022” in text. ## § 38: General business credit - § 38(b)(30): Pub. L. 117–169, § 13401(i)(3), substituted “clean” for “qualified plug-in electric drive motor”. - § 38(b)(34): Pub. L. 117–169, § 13105(b)(1), added par. (34). - § 38(b)(35): Pub. L. 117–169, § 13203(b), added par. (35). - § 38(b)(36): Pub. L. 117–169, § 13204(a)(4)(A), added par. (36). - § 38(b)(37): Pub. L. 117–169, § 13403(b)(1), added par. (37). - § 38(b)(38): Pub. L. 117–169, § 13502(b)(1), added par. (38). - § 38(b)(39): Pub. L. 117–169, § 13701(b)(1), added par. (39). - § 38(b)(40): Pub. L. 117–169, § 13704(b)(3), added par. (40). - § 38(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 corporation, this subsection shall be applied by treating the corporation as having a tentative minimum tax of zero.” ## § 39: Carryback and carryforward of unused credits - § 39(a)(4): Pub. L. 117–169 added par. (4). ## § 40: Alcohol, etc., used as fuel - § 40(b)(6)(J)(i): Pub. L. 117–169 substituted “2025” for “2022”. ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A(d)(1): Pub. L. 117–169, § 13203(c)(1), inserted “or 40B” after “determined under section 40” in concluding provisions. - § 40A(f): Pub. L. 117–169, § 13203(c)(2), struck out par. (4) which defined renewable diesel to include certain aviation fuel. - § 40A(g): Pub. L. 117–169, § 13201(a), substituted “December 31, 2024” for “December 31, 2022”. ## § 40B: Sustainable aviation fuel credit - Enacted 26 U.S.C. § 40B. ## § 41: Credit for increasing research activities - § 41(h)(4)(B)(i): Pub. L. 117–169, § 13902(a), designated existing provisions as subcl. (I), inserted heading, and added subcl. (II). - § 41(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. - § 45(a)(1): Pub. L. 117–169, § 13101(b)(1), substituted “0.3 cents” for “1.5 cents”. - § 45(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 multiple of 0.05 cent, such amount shall be rounded to the nearest multiple of 0.05 cent. In any other case, if an amount as increased under this paragraph is not a multiple of 0.1 cent, such amount shall be rounded to the nearest multiple of 0.1 cent.” for “If any amount as increased under the preceding sentence is not a multiple of 0.1 cent, such amount shall be rounded to the nearest multiple of 0.1 cent.” - § 45(b)(2): Pub. L. 117–169, § 13101(b)(2), substituted “The 0.3 cent” for “The 1.5 cent”. - § 45(b)(3): Pub. L. 117–169, § 13101(h), amended par. (3) generally. Prior to amendment, par. (3) related to credit reduced for grants, tax-exempt bonds, subsidized energy financing, and other credits. - § 45(b)(4)(A): Pub. L. 117–169, § 13101(j)(1), substituted “or (7)” for “(7), (9), or (11)”. - § 45(b)(4)(A): Pub. L. 117–169, § 13101(i)(2), substituted “last two sentences” for “last sentence”. - § 45(b)(5): Pub. L. 117–169, § 13101(e)(2)(A), inserted “which is placed in service before January 1, 2022” after “using wind to produce electricity” in introductory provisions. - § 45(b)(6), § 45(b)(7), § 45(b)(8): Pub. L. 117–169, § 13101(f), added pars. (6) to (8). - § 45(b)(9): Pub. L. 117–169, § 13101(g)(2), added par. (9). Former par. (9) (added by section 13101(f), see below) redesignated (12). - § 45(b)(9): Pub. L. 117–169, § 13101(f), added par. (9), which was subsequently redesignated (12). - § 45(b)(10), § 45(b)(11): Pub. L. 117–169, § 13101(g)(2), added pars. (10) and (11). - § 45(b)(12): Pub. L. 117–169, § 13101(g)(1), redesignated par. (9) as (12). - § 45(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) was executed by striking the “or” at the end of the clause, to reflect the probable intent of Congress. - § 45(d)(1): Pub. L. 117–169, § 13101(e)(1), substituted “January 1, 2025” for “January 1, 2022”. - § 45(d)(2)(A): Pub. L. 117–169, § 13101(a)(1), substituted “January 1, 2025” for “January 1, 2022” wherever appearing. - § 45(d)(3)(A)(i)(I), § 45(d)(3)(A)(ii): Pub. L. 117–169, § 13101(a)(2), substituted “January 1, 2025” for “January 1, 2022”. - § 45(d)(4): Pub. L. 117–169, § 13101(c), substituted “and the construction of which begins before January 1, 2025” for “and which— - § 45(d)(6), § 45(d)(7): Pub. L. 117–169, § 13101(a)(3), (4), substituted “January 1, 2025” for “January 1, 2022”. - § 45(d)(9)(A)(i), § 45(d)(9)(A)(ii): Pub. L. 117–169, § 13101(a)(5), substituted “January 1, 2025” for “January 1, 2022”. - § 45(d)(11)(A): Pub. L. 117–169, § 13101(j)(2)(B), substituted “25” for “150”. - § 45(d)(11)(B): Pub. L. 117–169, § 13101(a)(6), substituted “January 1, 2025” for “January 1, 2022”. - § 45(e)(12): Pub. L. 117–169, § 13102(f)(4), added par. (12). - § 45(e)(13): Pub. L. 117–169, § 13204(b)(1), added par. (13). ## § 45L: New energy efficient home credit - § 45L(a)(2): Pub. L. 117–169, § 13304(b), amended par. (2) generally. Prior to amendment, par. (2) related to applicable amount for dwelling unit. - § 45L(c): Pub. L. 117–169, § 13304(c), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to energy saving requirements of dwelling unit. - § 45L(e): Pub. L. 117–169, § 13304(e), inserted at end “This subsection shall not apply for purposes of determining the adjusted basis of any building under section 42.” - § 45L(g): Pub. L. 117–169, § 13304(d), added subsec. (g). Former subsec. (g) redesignated (h). - § 45L(g): Pub. L. 117–169, § 13304(a), substituted “December 31, 2032” for “December 31, 2021”. - § 45L(h): Pub. L. 117–169, § 13304(d), redesignated subsec. (g) as (h). ## § 45Q: Credit for carbon oxide sequestration - § 45Q(b)(1)(A): Pub. L. 117–169, § 13104(c)(2)(A), substituted “Except as provided in subparagraph (B) or (C), the applicable dollar amount” for “The applicable dollar amount” in introductory provisions. - § 45Q(b)(1)(A)(i): Pub. L. 117–169, § 13104(b)(1)(A), substituted “$17” for “the dollar amount established by linear interpolation between $22.66 and $50 for each calendar year during such period”. - § 45Q(b)(1)(A)(i): Pub. L. 117–169, § 13104(b)(1)(B), substituted “$12” for “the dollar amount established by linear interpolation between $12.83 and $35 for each calendar year during such period”. - § 45Q(b)(1)(A)(ii): Pub. L. 117–169, § 13104(b)(2)(A), substituted “$17” for “$50”. - § 45Q(b)(1)(A)(ii): Pub. L. 117–169, § 13104(b)(2)(B), substituted “$12” for “$35”. - § 45Q(b)(1)(B), § 45Q(b)(1)(C): Pub. L. 117–169, § 13104(c)(1)(B), added subpars. (B) and (C). Former subpar. (B) redesignated (D). - § 45Q(b)(1)(D): Pub. L. 117–169, § 13104(c)(2)(B), substituted “subparagraph (A), (B), or (C)” for “subparagraph (A)”. - § 45Q(b)(1)(D): Pub. L. 117–169, § 13104(c)(1)(A), redesignated subpar. (B) as (D). - § 45Q(d): Pub. L. 117–169, § 13104(a)(1), amended subsec. (d) generally. Prior to amendment, subsec. (d) defined qualified facility. - § 45Q(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), respectively. - § 45Q(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 certain tax-exempt bonds. - § 45Q(f)(8): Pub. L. 117–169, § 13104(e)(2), added par. (8). - § 45Q(f)(9): Pub. L. 117–169, § 13104(g), added par. (9). - § 45Q(g): Pub. L. 117–169, § 13104(f), inserted “the earlier of January 1, 2023, and” before “the end of the calendar year” in introductory provisions. - § 45Q(h), § 45Q(i): Pub. L. 117–169, § 13104(d), added subsec. (h) and redesignated former subsec. (h) as (i). - § 45Q(i)(3): Pub. L. 117–169, § 13104(h), added par. (3). ## § 45U: Zero-emission nuclear power production credit - Enacted 26 U.S.C. § 45U. - § 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 26 U.S.C. § 45V. - § 45V(d)(3): Pub. L. 117–169, § 13204(a)(2), added par. (3). - § 45V(d)(4): Pub. L. 117–169, § 13204(a)(3), added par. (4). ## § 45W: Credit for qualified commercial clean vehicles - Enacted 26 U.S.C. § 45W. ## § 45X: Advanced manufacturing production credit - Enacted 26 U.S.C. § 45X. ## § 45Y: Clean electricity production credit - Enacted 26 U.S.C. § 45Y. ## § 45Z: Clean fuel production credit - Enacted 26 U.S.C. § 45Z. ## § 46: Amount of credit - § 46(7): Pub. L. 117–169 added par. (7). ## § 48: Energy credit - § 48(a)(2)(A)(i): Pub. L. 117–169, § 13102(d)(1)(A)(i), substituted “6 percent” for “30 percent” in introductory provisions. - § 48(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 “January 1, 2025” for “January 1, 2024”. - § 48(a)(2)(A)(i)(VI), § 48(a)(2)(A)(i)(VII), § 48(a)(2)(A)(i)(VIII), § 48(a)(2)(A)(i)(IX): Pub. L. 117–169, § 13102(f)(2), added subcls. (VI) to (IX). - § 48(a)(2)(A)(ii): Pub. L. 117–169, § 13102(d)(1)(A)(ii), substituted “2 percent” for “10 percent”. - § 48(a)(3)(A)(ii): Pub. L. 117–169, § 13102(h), inserted “, or electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure,” after “sunlight”. - § 48(a)(3)(A)(ii): Pub. L. 117–169, § 13102(a)(2), substituted “January 1, 2025” for “January 1, 2024”. - § 48(a)(3)(A)(vii): Pub. L. 117–169, § 13102(b), substituted “January 1, 2035” for “January 1, 2024”. - § 48(a)(3)(A)(ix), § 48(a)(3)(A)(x), § 48(a)(3)(A)(xi): Pub. L. 117–169, § 13102(f)(1), added cls. (ix) to (xi). - § 48(a)(4): Pub. L. 117–169, § 13102(m), amended par. (4) generally. Prior to amendment, par. (4) related to special rule for property financed by subsidized energy financing or industrial development bonds. - § 48(a)(5)(A)(ii): Pub. L. 117–169, § 13102(d)(1)(B), substituted “6 percent” for “30 percent”. - § 48(a)(5)(C)(ii): Pub. L. 117–169, § 13101(d), substituted “January 1, 2025” for “January 1, 2022”. - § 48(a)(5)(E): Pub. L. 117–169, § 13101(e)(2)(B), inserted “placed in service before January 1, 2022, and” before “treated as energy property” in introductory provisions. - § 48(a)(5)(F)(i): Pub. L. 117–169, § 13101(e)(3), substituted “offshore wind facility, subparagraph (E) shall not apply.” for “offshore wind facility— - § 48(a)(6): Pub. L. 117–169, § 13102(c), added par. (6) and struck out former par. (6) which related to phaseout for solar energy property the construction of which began before Jan. 1, 2024. - § 48(a)(7): Pub. L. 117–169, § 13102(d)(2), added par. (7). - § 48(a)(7): Pub. L. 117–169, § 13102(c), struck out par. (7) which related to phaseout for any qualified fuel cell property, qualified small wind property, waste energy recovery property, and certain other energy property. - § 48(a)(8): Pub. L. 117–169, § 13102(j), added par. (8). - § 48(a)(9): Pub. L. 117–169, § 13102(k), added par. (9). - § 48(a)(9)(A)(i): Pub. L. 117–169, § 13204(c)(2), inserted “and paragraph (15)” after “paragraphs (1) through (8)”. - § 48(a)(10), § 48(a)(11): Pub. L. 117–169, § 13102(k), added pars. (10) and (11). - § 48(a)(12), § 48(a)(13): Pub. L. 117–169, § 13102(l), added pars. (12) and (13). - § 48(a)(14): Pub. L. 117–169, § 13102(o), added par. (14). - § 48(a)(15): Pub. L. 117–169, § 13204(c)(1), added par. (15). Former par. (15) redesignated (16). - § 48(a)(15): Pub. L. 117–169, § 13102(p), added par. (15). - § 48(a)(16): Pub. L. 117–169, § 13204(c)(1), redesignated par. (15) as (16). - § 48(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 assembly)” after “0.5 kilowatt” and “or electromechanical” after “electrochemical”. - § 48(c)(1)(C): Pub. L. 117–169, § 13102(g)(1)(B), inserted “, or linear generator assembly,” after “a fuel cell stack assembly” and “or electromechanical” after “electrochemical”. - § 48(c)(1)(D): Pub. L. 117–169, § 13102(g)(2), added subpar. (D). Former subpar. (D) redesignated (E). - § 48(c)(1)(D): Pub. L. 117–169, § 13102(a)(3), substituted “January 1, 2025” for “January 1, 2024”. - § 48(c)(1)(E): Pub. L. 117–169, § 13102(g)(2), redesignated subpar. (D) as (E). - § 48(c)(2)(D): Pub. L. 117–169, § 13102(a)(4), substituted “January 1, 2025” for “January 1, 2024”. - § 48(c)(3)(A)(iv): Pub. L. 117–169, § 13102(a)(5), substituted “January 1, 2025” for “January 1, 2024”. - § 48(c)(4)(C): Pub. L. 117–169, § 13102(a)(6), substituted “January 1, 2025” for “January 1, 2024”. - § 48(c)(5)(D): Pub. L. 117–169, § 13102(a)(7), substituted “January 1, 2025” for “January 1, 2024”. - § 48(c)(6), § 48(c)(7), § 48(c)(8): Pub. L. 117–169, § 13102(f)(3), added pars. (6) to (8). - § 48(e): Pub. L. 117–169, § 13103(a), added subsec. (e). ## § 48C: Qualifying advanced energy project credit - § 48C(c)(1)(A): Pub. L. 117–169, § 13501(b)(1), inserted “, any portion of the qualified investment of which is certified by the Secretary under subsection (e) as eligible for a credit under this section” after “means a project” in introductory provisions. - § 48C(c)(1)(A)(i): Pub. L. 117–169, § 13501(b)(2)(A), substituted “an industrial or manufacturing facility for the production or recycling of” for “a manufacturing facility for the production of” in introductory provisions. - § 48C(c)(1)(A)(i)(I): Pub. L. 117–169, § 13501(b)(2)(B), inserted “water,” after “sun,”. - § 48C(c)(1)(A)(i)(II): Pub. L. 117–169, § 13501(b)(2)(C), substituted “energy storage systems and components” for “an energy storage system for use with electric or hybrid-electric motor vehicles”. - § 48C(c)(1)(A)(i)(III): Pub. L. 117–169, § 13501(b)(2)(D), substituted “grid modernization equipment or components” for “grids to support the transmission of intermittent sources of renewable energy, including storage of such energy”. - § 48C(c)(1)(A)(i)(IV): Pub. L. 117–169, § 13501(b)(2)(E), substituted “, remove, use, or sequester carbon oxide emissions” for “and sequester carbon dioxide emissions”. - § 48C(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 designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),”. - § 48C(c)(1)(A)(i)(VI), § 48C(c)(1)(A)(i)(VII), § 48C(c)(1)(A)(i)(VIII), § 48C(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 out “and” at end of subcl. (IX), and struck out former subcl. (VI) which read as follows: “new qualified plug-in electric drive motor vehicles (as defined by section 30D) or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or”. - § 48C(c)(1)(A)(ii), § 48C(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 portion of the qualified investment of which is certified by the Secretary under subsection (d) as eligible for a credit under this section.” - § 48C(c)(2)(A): Pub. L. 117–169, § 13501(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “which is necessary for the production of property described in paragraph (1)(A)(i),”. - § 48C(e): Pub. L. 117–169, § 13501(a), added subsec. (e). Former subsec. (e) redesignated (f). - § 48C(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 - Enacted 26 U.S.C. § 48E. ## § 49: At-risk rules - § 49(a)(1)(C)(vii), § 49(a)(1)(C)(viii): Pub. L. 117–169 added cls. (vii) and (viii). ## § 50: Other special rules - § 50(a)(2)(E): Pub. L. 117–169, § 13702(b)(3), substituted “48D(b)(5), or 48E(e)” for “or 48D(b)(5)”. - § 50(c)(3): Pub. L. 117–169, § 13702(b)(4), inserted “or clean electricity investment credit” after “In the case of any energy credit” in introductory provisions. - § 50(c)(3)(C): Pub. L. 117–169, § 13102(i), added subpar. (C). - § 50(d): Pub. L. 117–169, § 13801(c), inserted “In the case of a real estate investment trust making an election under section 6418, paragraphs (1)(B) and (2)(B) of the section 46(e) referred to in paragraph (1) of this subsection shall not apply to any investment credit property of such real estate investment trust to which such election applies.” at end of concluding provisions. - § 50(d)(2): Pub. L. 117–169, § 13102(f)(5), inserted “At the election of a taxpayer, this paragraph shall not apply to any energy storage technology (as defined in section 48(c)(6)), provided—” after “companies).” and added subpars. (A) to (C). ## § 53: Credit for prior year minimum tax liability - § 53(d)(2): Pub. L. 117–169, § 10101(e)(2)(A), struck out “, except that in the case of a corporation, the tentative minimum tax shall be treated as zero” after “section 55(b)”. - § 53(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 corporation, any references in this subsection to section 55, 56, or 57 shall be treated as a reference to such section as in effect before the amendments made by Tax Cuts and Jobs Act.” - § 53(e): Pub. L. 117–169, § 10101(e)(1), amended subsec. (e) generally. Prior to amendment, subsec. (e) related to portion of credit treated as refundable. ## § 55: Alternative minimum tax imposed - § 55(a): Pub. L. 117–169, § 10101(a)(4)(A), substituted “There” for “In the case of a taxpayer other than a corporation, there” in introductory provisions. - § 55(a)(2): Pub. L. 117–169, § 10101(a)(3), inserted “plus, in the case of an applicable corporation, the tax imposed by section 59A” before period at end. - § 55(b)(1): Pub. L. 117–169, § 10101(a)(4)(B)(i)(I), substituted “Noncorporate taxpayers” for “Amount of tentative tax” in heading and inserted introductory provisions. - § 55(b)(1)(D): Pub. L. 117–169, § 10101(a)(4)(B)(i)(II), added subpar. (D). - § 55(b)(2): Pub. L. 117–169, § 10101(a)(1), amended par. (2) generally. Prior to amendment, par. (2) defined “alternative minimum taxable income”. ## § 56A: Adjusted financial statement income - Enacted 26 U.S.C. § 56A. ## § 59: Other definitions and special rules - § 59(k): Pub. L. 117–169, § 10101(a)(2), added subsec. (k). - § 59(k)(1)(D): Pub. L. 117–169, § 13904(a), amended subpar. (D) generally. Prior to amendment, text of subpar. (D) read as follows: - § 59(l): Pub. L. 117–169, § 10101(c), added subsec. (l). ## § 87: Alcohol and biodiesel fuels credits - § 87(3): Pub. L. 117–169 added par. (3). ## § 142: Exempt facility bond - § 142(o)(1)(B): Pub. L. 117–169 substituted “section 45Q(e)(3)” for “section 45Q(e)(1)”. ## § 164: Taxes - § 164(b)(6): Pub. L. 117–169, § 13903(a)(1), amended par. (6), “as amended by section 13904”, by substituting “2025” for “2026” in heading and “2026” for “2027” in introductory provisions. See note below. - § 164(b)(6): Pub. L. 117–169, § 13904(b)(1), substituted “2026” for “2025” in heading and “2027” for “2026” in introductory provisions. ## § 168: Accelerated cost recovery system - § 168(e)(3)(B)(viii): Pub. L. 117–169 added cl. (viii). ## § 179D: Energy efficient commercial buildings deduction - § 179D(b): Pub. L. 117–169, § 13303(a)(1), amended subsec. (b) generally. Prior to amendment, text read as follows: “The deduction under subsection (a) with respect to any building for any taxable year shall not exceed the excess (if any) of— - § 179D(c)(1)(D): Pub. L. 117–169, § 13303(a)(2), (5)(B)(i), substituted “subsection (d)(5)” for “subsection (d)(6)”, “25 percent” for “50 percent”, and “subsection (d)(1)” for “subsection (d)(2)”. - § 179D(c)(2): Pub. L. 117–169, § 13303(a)(3), substituted “the more recent of— - § 179D(c)(2)(B): Pub. L. 117–169, § 13303(a)(4), inserted “for which the Department of Energy has issued a final determination and” before “which has been affirmed” and substituted “4 years” for “2 years” and “such property is placed in service” for “that construction of such property begins”. - § 179D(d): Pub. L. 117–169, § 13303(a)(5)(A), redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided for a partial allowance for a deduction. - § 179D(d)(1): Pub. L. 117–169, § 13303(c), substituted “not later than the date that is 4 years before the date such property is placed in service” for “not later than the date that is 2 years before the date that construction of such property begins”. - § 179D(d)(2)(A): Pub. L. 117–169, § 13303(a)(5)(B)(ii), substituted “paragraph (1)” for “paragraph (2)”. - § 179D(d)(3): Pub. L. 117–169, § 13303(a)(6), amended par. (3) generally. Prior to amendment, text read as follows: “In the case of energy efficient commercial building property installed on or in property owned by a Federal, State, or local government or a political subdivision thereof, the Secretary shall promulgate a regulation to allow the allocation of the deduction to the person primarily responsible for designing the property in lieu of the owner of such property. Such person shall be treated as the taxpayer for purposes of this section.” - § 179D(d)(4): Pub. L. 117–169, § 13303(a)(5)(B)(iii), substituted “paragraph (2)(B)(iii)” for “paragraph (3)(B)(iii)”. - § 179D(f): Pub. L. 117–169, § 13303(a)(5)(B)(iv), (7), added subsec. (f) and struck out former subsec. (f) which related to interim rules for lighting systems. - § 179D(g): Pub. L. 117–169, § 13303(a)(8)(A), (B), in introductory provisions, substituted “2022” for “2020” and struck out “or subsection (d)(1)(A)” after “subsection (b)”. - § 179D(g)(2): Pub. L. 117–169, § 13303(a)(8)(C), substituted “2021” for “2019”. - § 179D(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 - § 223(c)(2)(G): Pub. L. 117–169 added subpar. (G). ## § 275: Certain taxes - § 275(a)(6): Pub. L. 117–169, § 11003(b), inserted “50A,” after “46,”. - § 275(a)(6): Pub. L. 117–169, § 10201(b), inserted “37,” before “41”. ## § 312: Effect on earnings and profits - § 312(k)(3)(B): Pub. L. 117–169 designated existing provisions as cl. (i), inserted heading, substituted “For purposes of computing the earnings and profits of a corporation, except as provided in clause (ii)” for “For purposes of computing the earnings and profits of a corporation”, and added cl. (ii). ## § 461: General rule for taxable year of deduction - § 461(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 - § 860E(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 - § 882(a)(1): Pub. L. 117–169 inserted “, 55,” after “section 11”. ## § 897: Disposition of investment in United States real property - § 897(a)(2)(A)(i): Pub. L. 117–169 substituted “55(b)(1)(D)” for “55(b)(2)”. ## § 1016: Adjustments to basis - § 1016(a)(33): Pub. L. 117–169 substituted “section 25C(g)” for “section 25C(f)”. ## § 3111: Rate of tax - § 3111(f)(1): Pub. L. 117–169, § 13902(b)(1), substituted “for a taxable year—” for “for a taxable year,” and designated remainder of existing provisions as subpar. (A), substituted “equal to so much of the” for “equal to the” and “as does not exceed the limitation of subclause (I) of section 41(h)(4)(B)(i) (applied without regard to subclause (II) thereof), and” for period at end, and added subpar. (B). - § 3111(f)(2): Pub. L. 117–169, § 13902(b)(2), substituted “paragraph (1)(A)” for “paragraph (1)” and inserted “, and the credit allowed by paragraph (1)(B) shall not exceed the tax imposed by subsection (b) for any calendar quarter,” after “calendar quarter”. - § 3111(f)(3): Pub. L. 117–169, § 13902(b)(3), substituted “any credit” for “the credit”. - § 3111(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 - § 4101(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 eligible for the clean fuel production credit (pursuant to section 45Z),” after “section 40B),”. - § 4101(a)(1): Pub. L. 117–169, § 13203(d)(2)(C), inserted “every person producing or importing sustainable aviation fuel (as defined in section 40B),” before “and every person producing second generation biofuel”. ## § 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 - Enacted 26 U.S.C. § 4501. ## § 4611: Imposition of tax - § 4611(c)(2)(A): Pub. L. 117–169, § 13601(a)(2)(A), substituted “16.4 cents” for “9.7 cents”. - § 4611(c)(3): Pub. L. 117–169, § 13601(a)(2)(B), added par. (3). - § 4611(e): Pub. L. 117–169, § 13601(a)(1), struck out subsec. (e) which related to application of Hazardous Substance Superfund financing rate. ## § 5000D: Designated drugs during noncompliance periods - Enacted 26 U.S.C. § 5000D. ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(g)(2)(R): Pub. L. 117–169, § 13301(f)(4), added subpar. (R). - § 6213(g)(2)(S): Pub. L. 117–169, § 13301(g)(2), added subpar. (S). - § 6213(g)(2)(T): Pub. L. 117–169, § 13401(i)(4), added subpar. (T). - § 6213(g)(2)(U): Pub. L. 117–169, § 13402(c), added subpar. (U). - § 6213(g)(2)(V): Pub. L. 117–169, § 13403(b)(2), added subpar. (V). ## § 6417: Elective payment of applicable credits - Enacted 26 U.S.C. § 6417. ## § 6418: Transfer of certain credits - Enacted 26 U.S.C. § 6418. ## § 6425: Adjustment of overpayment of estimated income tax by corporation - § 6425(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 - § 6426(a)(1): Pub. L. 117–169, § 13203(d)(2)(A)(i), substituted “(e), and (k)” for “and (e)”. - § 6426(c)(6): Pub. L. 117–169, § 13201(b)(1), substituted “December 31, 2024” for “December 31, 2022”. - § 6426(d)(2)(D), § 6426(d)(2)(E), § 6426(d)(2)(F), § 6426(d)(2): Pub. L. 117–169, § 13204(d)(1), redesignated subpars. (E) to (G) as (D) to (F), respectively, and struck out former subpar. (D) which read as follows: “liquefied hydrogen,”. - § 6426(d)(5): Pub. L. 117–169, § 13201(c), substituted “December 31, 2024” for “December 31, 2021”. - § 6426(e)(2): Pub. L. 117–169, § 13204(d)(2), substituted “(E)” for “(F)” in introductory provisions. - § 6426(e)(3): Pub. L. 117–169, § 13201(d), substituted “December 31, 2024” for “December 31, 2021”. - § 6426(h): Pub. L. 117–169, § 13203(d)(2)(A)(ii), substituted “under section 40, 40A, or 40B” for “under section 40 or 40A”. - § 6426(k): Pub. L. 117–169, § 13203(d)(1), added subsec. (k). ## § 6427: Fuels not used for taxable purposes - § 6427(e): Pub. L. 117–169, § 13203(d)(2)(B)(i), substituted “alternative fuel, or sustainable aviation fuel” for “or alternative fuel” in heading. - § 6427(e)(1): Pub. L. 117–169, § 13203(d)(2)(B)(ii), inserted “or the sustainable aviation fuel mixture credit” after “alternative fuel mixture credit”. - § 6427(e)(6)(B): Pub. L. 117–169, § 13201(b)(2), substituted “December 31, 2024” for “December 31, 2022”. - § 6427(e)(6)(C): Pub. L. 117–169, § 13201(e), substituted “December 31, 2024” for “December 31, 2021”. - § 6427(e)(6)(E): Pub. L. 117–169, § 13203(d)(2)(B)(iii), added subpar. (E). ## § 6501: Limitations on assessment and collection - § 6501(m): Pub. L. 117–169 substituted “30D(f)(6)” for “30D(e)(4)”. ## § 6655: Failure by corporation to pay estimated income tax - § 6655(e)(2)(A)(i): Pub. L. 117–169, § 10101(a)(4)(G), inserted “, adjusted financial statement income (as defined in section 56A),” before “and modified taxable income” in introductory provisions. - § 6655(e)(2)(B)(i): Pub. L. 117–169, § 10101(a)(4)(G), inserted “, adjusted financial statement income (as defined in section 56A),” before “and modified taxable income”. - § 6655(g)(1)(A)(ii), § 6655(g)(1)(A)(iii), § 6655(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), respectively. ## § 7701: Definitions - § 7701(e)(3)(A)(i)(IV): Pub. L. 117–169, § 13102(n)(1)(A), added subcl. (IV). - § 7701(e)(3)(F): Pub. L. 117–169, § 13102(n)(1)(B), added subpar. (F). - § 7701(e)(4)(A): Pub. L. 117–169, § 13102(n)(2), substituted “water treatment works facility, or storage facility” for “or water treatment works facility” in introductory provisions. ## § 9507: Hazardous Substance Superfund - § 9507(d)(3)(B): Pub. L. 117–169 substituted “December 31, 2032” for “December 31, 1995”.