US Code

Public Law 119-102 (07/12/2026)

26 U.S.C. § 1400 to 1400C

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Section text and notes

Pub. L. 105–34, title VII, § 701(a)111 Stat. 863 Pub. L. 105–206, title VI, § 6008(a)112 Stat. 811 Pub. L. 106–554, § 1(a)(7) [title I, §§ 113(c), 116(b)(5), 164(a)(1)]114 Stat. 2763 Pub. L. 108–311, title III, § 310(a)118 Stat. 1180 Pub. L. 109–432, div. A, title I, § 110(a)(1)120 Stat. 2939 Pub. L. 110–343, div. C, title III, § 322(a)(1)122 Stat. 3873 Pub. L. 111–312, title VII, § 754(a)124 Stat. 3321 Section 1400, added , , ; amended , , ; , , , 2763A–601, 2763A–603, 2763A–625; , , ; , , ; , , ; , , , related to establishment of DC Zone.

Pub. L. 105–34, title VII, § 701(a)111 Stat. 864 Pub. L. 105–206, title VI, § 6008(b)112 Stat. 811 Pub. L. 106–554, § 1(a)(7) [title I, § 164(a)(2)]114 Stat. 2763 Pub. L. 108–311, title III, § 310(b)118 Stat. 1180 Pub. L. 109–432, div. A, title I, § 110(b)(1)120 Stat. 2939 Pub. L. 110–343, div. C, title III, § 322(b)(1)122 Stat. 3873 Pub. L. 111–312, title VII, § 754(b)124 Stat. 3321 Section 1400A, added , , ; amended , , ; , , , 2763A–625; , , ; , , ; , , ; , , , related to tax-exempt economic development bonds.

Pub. L. 105–34, title VII, § 701(a)111 Stat. 864 Pub. L. 105–206, title VI, § 6008(c)112 Stat. 811 Pub. L. 106–554, § 1(a)(7) [title I, §§ 116(b)(5), 164(b)]114 Stat. 2763 Pub. L. 108–311, title III, § 310(c)(1)118 Stat. 1180 Pub. L. 109–432, div. A, title I, § 110(c)(1)120 Stat. 2940 Pub. L. 110–343, div. C, title III, § 322(c)(1)122 Stat. 3874 Pub. L. 111–312, title VII, § 754(c)124 Stat. 3321 Section 1400B, added , , ; amended , , ; , , , 2763A–603, 2763A–625; –(2)(B), , ; –(2)(B), , ; , (2)(A), (B), , ; , , , related to zero percent capital gains rate.

Pub. L. 105–34, title VII, § 701(a)111 Stat. 867 Pub. L. 105–206, title VI, § 6008(d)(1)112 Stat. 811 Pub. L. 106–170, title V, § 510113 Stat. 1924 Pub. L. 106–554, § 1(a)(7) [title I, § 163]114 Stat. 2763 Pub. L. 107–16, title II115 Stat. 46 Pub. L. 107–147, title IV, § 417(23)(B)116 Stat. 57 Pub. L. 108–311, title III, § 310(d)118 Stat. 1180 Pub. L. 109–58, title XIII, § 1335(b)(3)119 Stat. 1036 Pub. L. 109–135, title IV, § 402(i)(3)(F)119 Stat. 2614 Pub. L. 109–432, div. A, title I, § 110(d)(1)120 Stat. 2940 Pub. L. 110–343, div. B, title II, § 205(d)(1)(E)122 Stat. 3839 Pub. L. 111–5, div. B, title I123 Stat. 314 Pub. L. 111–92, § 11(i)123 Stat. 2991 Pub. L. 111–148, title X, § 10909(b)(2)(M)124 Stat. 1023 Pub. L. 111–312, title I, § 101(b)(1)124 Stat. 3298 Pub. L. 112–240, title I, § 104(c)(2)(L)126 Stat. 2322 Section 1400C, added , , ; amended –(5), , , 812; , , ; , , , 2763A–625; , §§ 201(b)(2)(H), 202(f)(2)(C), title VI, § 618(b)(2)(E), , , 49, 108; , , ; , , ; , , ; , (4), , , 2615; , , ; , div. C, title III, § 322(d)(1), , , 3874; , §§ 1004(b)(6), 1006(d)(1), 1142(b)(1)(F), 1144(b)(1)(F), , , 316, 330, 332; , , ; , (c), , ; , title VII, § 754(d), , , 3322; , , , related to first-time homebuyer credit for District of Columbia.

Statutory Notes and Related Subsidiaries

Savings Provision

Pub. L. 115–141, div. U, title IV, § 401(d)(4)(C)132 Stat. 1209

“The amendments made by this paragraph [amending sections 23, 25, 45D, 1016, 1202, 1223, and 1397B of this title and repealing sections 1400 to 1400C of this title] shall not apply to—
“(i)
in the case of the repeal of section 1400A of the Internal Revenue Code of 1986, obligations described in section 1394 of such Code (as in effect before its repeal) which were issued before ,
“(ii)
in the case of the repeal of section 1400B of such Code, DC Zone assets (as defined in such section, as in effect before its repeal) which were acquired by the taxpayer before , and
“(iii)
in the case of the repeal of section 1400C of such Code, principal residences acquired before .”
, , , provided that:

Pub. L. 115–141section 401(e) of Pub. L. 115–141section 23 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 .