US Code

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

26 U.S.C. § 1400L to 1400U–3

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]

Section text and notes

Pub. L. 107–147, title III, § 301(a)116 Stat. 33 Pub. L. 108–27, title II, § 201(c)(2)117 Stat. 757 Pub. L. 108–311, title III, § 309(a)118 Stat. 1179 Pub. L. 109–135, title IV119 Stat. 2634 Pub. L. 110–185, title I, § 103(c)(8)122 Stat. 619 Pub. L. 111–240, title II, § 2022(b)(6)124 Stat. 2558 Pub. L. 111–312, title IV, § 401(d)(6)124 Stat. 3306 Pub. L. 112–240, title III126 Stat. 2334 Pub. L. 113–295, div. A, title I, § 125(d)(4)128 Stat. 4017 Section 1400L, added , , ; amended , , ; –(c), title IV, § 403(c), , , 1180, 1187; , §§ 405(a)(2), 412(ss), , , 2640; , , ; , , ; , title VII, § 761(a), , , 3323; , §§ 328(a), 331(e)(4), , , 2337; , , , related to tax benefits for New York Liberty Zone.

Pub. L. 109–135, title I, § 101(a)119 Stat. 2578 Section 1400M, added , , , related to definitions for part relating to tax benefits for GO Zones.

Pub. L. 109–135, title I, § 101(a)119 Stat. 2579 Pub. L. 109–432, div. A, title I120 Stat. 2939 Pub. L. 110–28, title VIII121 Stat. 194 Pub. L. 110–185, title I, § 103(c)(9)122 Stat. 619 Pub. L. 110–234, title XV, § 15316(c)(1)122 Stat. 1511 Pub. L. 110–246, § 4(a)122 Stat. 1664 Pub. L. 110–289, div. C, title III, § 3082(b)(1)122 Stat. 2907 Pub. L. 110–343, div. C, title III, § 320(a)122 Stat. 3873 Pub. L. 111–5, div. B, title I123 Stat. 333 Pub. L. 111–240, title II, § 2022(b)(7)124 Stat. 2558 Pub. L. 111–312, title IV, § 401(d)(7)124 Stat. 3306 Pub. L. 112–240, title III, § 331(e)(5)126 Stat. 2337 Pub. L. 113–295, div. A, title I, § 125(d)(5)128 Stat. 4017 Section 1400N, added , , ; amended , §§ 107(b)(2), 120(a), (b), , , 2943; , §§ 8221–8223, , , 195; , (10), , ; , , ; , title XV, § 15316(c)(1), , , 2273; , (c)(1), , ; , , ; , §§ 1201(a)(2)(E), 1531(c)(3), , , 360; , , ; , title VII, §§ 762(a), 763, 764(a), 765(a), , , 3323, 3324; , , ; , title II, § 220(q), , , 4036, related to tax benefits for Gulf Opportunity Zone.

Pub. L. 109–135, title I, § 102(a)119 Stat. 2594 Pub. L. 110–172, § 11(a)(26)121 Stat. 2487 Section 1400O, added , , ; amended , , , related to education tax benefits.

Pub. L. 109–135, title I, § 103(a)119 Stat. 2594 Section 1400P, added , , , related to housing tax benefits.

Pub. L. 109–135, title II, § 201(a)119 Stat. 2596 Section 1400Q, added , , , related to special rules for use of retirement funds.

Pub. L. 109–135, title II, § 201(a)119 Stat. 2601 Section 1400R, added , , , related to employment relief.

Pub. L. 109–135, title II, § 201(a)119 Stat. 2604 Pub. L. 110–172, § 11(a)(14)(C)121 Stat. 2485 Section 1400S, added , , ; amended , , , related to additional tax relief provisions.

Pub. L. 109–135, title II, § 201(a)119 Stat. 2607 Section 1400T, added , , , related to special rules for mortgage revenue bonds.

Pub. L. 111–5, div. B, title I, § 1401(a)123 Stat. 348 Section 1400U–1, added , , , related to allocation of recovery zone bonds.

Pub. L. 111–5, div. B, title I, § 1401(a)123 Stat. 349 Section 1400U–2, added , , , related to recovery zone economic development bonds.

Pub. L. 111–5, div. B, title I, § 1401(a)123 Stat. 350 Section 1400U–3, added , , , related to recovery zone facility bonds.

Statutory Notes and Related Subsidiaries

Savings Provisions

Pub. L. 115–141, div. U, title IV, § 401(d)(6)(C)132 Stat. 1211

“The amendments made by this paragraph [amending sections 38, 280C, 6033, and 6049 of this title and repealing sections 1400L to 1400U–3 of this title] shall not apply to—
“(i)
in the case of the repeal of section 1400L(a) of the Internal Revenue Code of 1986, qualified wages (as defined in such section, as in effect before its repeal) which were paid or incurred before ,
“(ii)
in the case of the repeal of subsections (b) and (f) of section 1400L of such Code, qualified New York Liberty Zone property (as defined in section 1400L(b) of such Code, as in effect before its repeal) placed in service before ,
“(iii)
in the case of the repeal of section 1400L(c) of such Code, qualified New York Liberty Zone leasehold improvement property (as defined in such section, as in effect before its repeal) placed in service before ,
“(iv)
in the case of the repeal of section 1400L(d) of such Code, qualified New York Liberty bonds (as defined in such section, as in effect before its repeal) issued before ,
“(v)
in the case of the repeal of section 1400L(e) of such Code, advanced refundings before ,
“(vi)
in the case of the repeal of section 1400L(g) of such Code, property which is compulsorily or involuntarily converted as a result of the terrorist attacks on ,
“(vii)
in the case of the repeal of section 1400N(a) of such Code, obligations issued before ,
“(viii)
in the case of the repeal of section 1400N(b) of such Code, advanced refundings before ,
“(ix)
in the case of the repeal of section 1400N(d) of such Code, property placed in service before ,
“(x)
in the case of the repeal of section 1400N(e) of such Code, property placed in service before ,
“(xi)
in the case of the repeal of subsections (f) and (g) of section 1400N of such Code, amounts paid or incurred before ,
“(xii)
in the case of the repeal of section 1400N(h) of such Code, amounts paid or incurred before ,
“(xiii)
in the case of the repeal of section 1400N(k)(1)(B) of such Code, losses arising in taxable years beginning before ,
“(xiv)
l in the case of the repeal of section 1400N() of such Code, bonds issued before ,
“(xv)
in the case of the repeal of section 1400Q(a) of such Code, distributions before ,
“(xvi)
in the case of the repeal of section 1400Q(b) of such Code, contributions before ,
“(xvii)
in the case of the repeal of section 1400Q(c) of such Code, loans made before ,
“(xviii)
in the case of the repeal of section 1400R of such Code, wages paid or incurred before ,
“(xix)
in the case of the repeal of section 1400S(a) of such Code, contributions paid before ,
“(xx)
in the case of the repeal of section 1400T of such Code, financing provided before , and
“(xxi)
in the case of the repeal of part III [§§ 1400U–1 to 1400U–3] of subchapter Y of chapter 1 of such Code, obligations issued 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 .