Public Law 119-73 (01/23/2026)

26 U.S.C. § 124

Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]

Pub. L. 95–618, title II, § 242(a)92 Stat. 3193Section, added , , , related to qualified transportation provided by employers.

section 140 of this titleA prior section 124 was renumbered .

Statutory Notes and Related Subsidiaries

Savings Provision

Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .