US Code

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

26 U.S.C. § 1400E to 1400J

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]

Section text and notes

Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)]114 Stat. 2763 Pub. L. 108–357, title II, § 222(a)118 Stat. 1431 Pub. L. 109–135, title IV, § 412(rr)(1)119 Stat. 2640 Section 1400E, added , , , 2763A–589; amended , , ; , , , related to designation of renewal communities.

Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)]114 Stat. 2763 Pub. L. 108–311, title III, § 310(c)(2)(C)118 Stat. 1180 Pub. L. 109–432, div. A, title I, § 110(c)(2)(C)120 Stat. 2940 Pub. L. 110–343, div. C, title III, § 322(c)(2)(C)122 Stat. 3874 Section 1400F, added , , , 2763A–594; amended , , ; , , ; , , , related to renewal community capital gain.

Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)]114 Stat. 2763 Section 1400G, added , , , 2763A–596, related to renewal community business defined.

Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)]114 Stat. 2763 Section 1400H, added , , , 2763A–596, related to renewal community employment credit.

Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)]114 Stat. 2763 Section 1400I, added , , , 2763A–596, related to commercial revitalization deduction.

Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)]114 Stat. 2763 Section 1400J, added , , , 2763A–598, related to increase in expensing under section 179.

Statutory Notes and Related Subsidiaries

Savings Provision

Pub. L. 115–141, div. U, title IV, § 401(d)(5)(C)132 Stat. 1210

“The amendments made by this paragraph [amending sections 469 and 1397B of this title and repealing sections 1400E to 1400J of this title], shall not apply to—
“(i)
in the case of the repeal of section 1400F of the Internal Revenue Code of 1986, qualified community assets (as defined in such section, as in effect before its repeal) which were acquired by the taxpayer before ,
“(ii)
in the case of the repeal section 1400H of such Code, wages paid or incurred before ,
“(iii)
in the case of the repeal of section 1400I of such Code, qualified revitalization buildings (as defined in such section, as in effect before its repeal) which were placed in service before , and
“(iv)
in the case of the repeal of section 1400J of such Code, property 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 .