# Pub. L. 91-676: changes to the Internal Revenue Code

1971-01-12, 84 Stat. 2060. Source: <https://www.govinfo.gov/link/plaw/91/public/676>.

## Legislative history

- Bill: [H.R. 17988](https://www.congress.gov/bill/91st-congress/house-bill/17988)

## § 47: Rehabilitation credit

- § 47(a): Pub. L. 91–676 added par. (6).