US Code

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

26 U.S.C. § 164

Taxes

(a)

General rule

Except as otherwise provided in this section, the following taxes shall be allowed as a deduction for the taxable year within which paid or accrued:
(1)
State and local, and foreign, real property taxes.
(2)
State and local personal property taxes.
(3)
State and local, and foreign, income, war profits, and excess profits taxes.
(4)
The GST tax imposed on income distributions.
In addition, there shall be allowed as a deduction State and local, and foreign, taxes not described in the preceding sentence which are paid or accrued within the taxable year in carrying on a trade or business or an activity described in section 212 (relating to expenses for production of income). Notwithstanding the preceding sentence, any tax (not described in the first sentence of this subsection) which is paid or accrued by the taxpayer in connection with an acquisition or disposition of property shall be treated as part of the cost of the acquired property or, in the case of a disposition, as a reduction in the amount realized on the disposition.
(b)

Definitions and special rules

For purposes of this section—
(1)

Personal property taxes

The term “personal property tax” means an ad valorem tax which is imposed on an annual basis in respect of personal property.

(2)

State or local taxes

A State or local tax includes only a tax imposed by a State, a possession of the United States, or a political subdivision of any of the foregoing, or by the District of Columbia.

(3)

Foreign taxes

A foreign tax includes only a tax imposed by the authority of a foreign country.

(4)

Special rules for GST tax

(A)

In general

The GST tax imposed on income distributions is—
(i)
the tax imposed by section 2601, and
(ii)
any State tax described in section 2604 (as in effect before its repeal),
but only to the extent such tax is imposed on a transfer which is included in the gross income of the distributee and to which section 666 does not apply.
(B)

Special rule for tax paid before due date

Any tax referred to in subparagraph (A) imposed with respect to a transfer occurring during the taxable year of the distributee (or, in the case of a taxable termination, the trust) which is paid not later than the time prescribed by law (including extensions) for filing the return with respect to such transfer shall be treated as having been paid on the last day of the taxable year in which the transfer was made.

(5)

General sales taxes

For purposes of subsection (a)—
(A)

Election to deduct State and local sales taxes in lieu of State and local income taxes

At the election of the taxpayer for the taxable year, subsection (a) shall be applied—
(i)
without regard to the reference to State and local income taxes, and
(ii)
as if State and local general sales taxes were referred to in a paragraph thereof.
(B)

Definition of general sales tax

The term “general sales tax” means a tax imposed at one rate with respect to the sale at retail of a broad range of classes of items.

(C)

Special rules for food, etc.

In the case of items of food, clothing, medical supplies, and motor vehicles—
(i)
the fact that the tax does not apply with respect to some or all of such items shall not be taken into account in determining whether the tax applies with respect to a broad range of classes of items, and
(ii)
the fact that the rate of tax applicable with respect to some or all of such items is lower than the general rate of tax shall not be taken into account in determining whether the tax is imposed at one rate.
(D)

Items taxed at different rates

Except in the case of a lower rate of tax applicable with respect to an item described in subparagraph (C), no deduction shall be allowed under this paragraph for any general sales tax imposed with respect to an item at a rate other than the general rate of tax.

(E)

Compensating use taxes

A compensating use tax with respect to an item shall be treated as a general sales tax. For purposes of the preceding sentence, the term “compensating use tax” means, with respect to any item, a tax which—
(i)
is imposed on the use, storage, or consumption of such item, and
(ii)
is complementary to a general sales tax, but only if a deduction is allowable under this paragraph with respect to items sold at retail in the taxing jurisdiction which are similar to such item.
(F)

Special rule for motor vehicles

In the case of motor vehicles, if the rate of tax exceeds the general rate, such excess shall be disregarded and the general rate shall be treated as the rate of tax.

(G)

Separately stated general sales taxes

If the amount of any general sales tax is separately stated, then, to the extent that the amount so stated is paid by the consumer (other than in connection with the consumer’s trade or business) to the seller, such amount shall be treated as a tax imposed on, and paid by, such consumer.

(H)

Amount of deduction may be determined under tables

(i)

In general

At the election of the taxpayer for the taxable year, the amount of the deduction allowed under this paragraph for such year shall be—
(I)
the amount determined under this paragraph (without regard to this subparagraph) with respect to motor vehicles, boats, and other items specified by the Secretary, and
(II)
the amount determined under tables prescribed by the Secretary with respect to items to which subclause (I) does not apply.
(ii)

Requirements for tables

The tables prescribed under clause (i)—
(I)
shall reflect the provisions of this paragraph,
(II)
shall be based on the average consumption by taxpayers on a State-by-State basis (as determined by the Secretary) of items to which clause (i)(I) does not apply, taking into account filing status, number of dependents, adjusted gross income, and rates of State and local general sales taxation, and
(III)
1
1 See References in Text note below.
need only be determined with respect to adjusted gross incomes up to the applicable amount (as determined under section 68(b) ).
(6)

Limitation on individual deductions for taxable years 2018 through 2025

2
2 So in original. The comma probably should not appear.
In the case of an individual and a taxable year beginning after ,—
(A)
foreign real property taxes shall not be taken into account under subsection (a)(1), and
(B)
the aggregate amount of taxes taken into account under paragraphs (1), (2), and (3) of subsection (a) and paragraph (5) of this subsection for any taxable year shall not exceed the applicable limitation amount (half the applicable limitation amount in the case of a married individual filing a separate return).
The preceding sentence shall not apply to any foreign taxes described in subsection (a)(3) or to any taxes described in paragraph (1) and (2) of subsection (a) which are paid or accrued in carrying on a trade or business or an activity described in section 212. For purposes of subparagraph (B), an amount paid in a taxable year beginning before , with respect to a State or local income tax imposed for a taxable year beginning after , shall be treated as paid on the last day of the taxable year for which such tax is so imposed.
(7)

Applicable limitation amount

(A)

In general

For purposes of paragraph (6), the term “applicable limitation amount” means—
(i)
in the case of any taxable year beginning in calendar year 2025, $40,000,
(ii)
in the case of any taxable year beginning in calendar year 2026, $40,400,
(iii)
in the case of any taxable year beginning after calendar year 2026 and before 2030, 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year, and
(iv)
in the case of any taxable year beginning after calendar year 2029, $10,000.
(B)

Phasedown based on modified adjusted gross income

(i)

In general

Except as provided in clause (iii), in the case of any taxable year beginning before , the applicable limitation amount shall be reduced by 30 percent of the excess (if any) of the taxpayer’s modified adjusted gross income over the threshold amount (half the threshold amount in the case of a married individual filing a separate return).

(ii)

Threshold amount

For purposes of this subparagraph, the term “threshold amount” means—
(I)
in the case of any taxable year beginning in calendar year 2025, $500,000,
(II)
in the case of any taxable year beginning in calendar year 2026, $505,000, and
(III)
in the case of any taxable year beginning after calendar year 2026, 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year.
(iii)

Limitation on reduction

The reduction under clause (i) shall not result in the applicable limitation amount being less than $10,000.

(iv)

Modified adjusted gross income

For purposes of this paragraph, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

(c)

Deduction denied in case of certain taxes

No deduction shall be allowed for the following taxes:
(1)
Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not prevent the deduction of so much of such taxes as is properly allocable to maintenance or interest charges.
(2)
Taxes on real property, to the extent that subsection (d) requires such taxes to be treated as imposed on another taxpayer.
(d)

Apportionment of taxes on real property between seller and purchaser

(1)

General rule

For purposes of subsection (a), if real property is sold during any real property tax year, then—
(A)
so much of the real property tax as is properly allocable to that part of such year which ends on the day before the date of the sale shall be treated as a tax imposed on the seller, and
(B)
so much of such tax as is properly allocable to that part of such year which begins on the date of the sale shall be treated as a tax imposed on the purchaser.
(2)

Special rules

(A)
In the case of any sale of real property, if—
(i)
a taxpayer may not, by reason of his method of accounting, deduct any amount for taxes unless paid, and
(ii)
the other party to the sale is (under the law imposing the real property tax) liable for the real property tax for the real property tax year,
then for purposes of subsection (a) the taxpayer shall be treated as having paid, on the date of the sale, so much of such tax as, under paragraph (1) of this subsection, is treated as imposed on the taxpayer. For purposes of the preceding sentence, if neither party is liable for the tax, then the party holding the property at the time the tax becomes a lien on the property shall be considered liable for the real property tax for the real property tax year.
(B)
In the case of any sale of real property, if the taxpayer’s taxable income for the taxable year during which the sale occurs is computed under an accrual method of accounting, and if no election under section 461(c) (relating to the accrual of real property taxes) applies, then, for purposes of subsection (a), that portion of such tax which—
(i)
is treated, under paragraph (1) of this subsection, as imposed on the taxpayer, and
(ii)
may not, by reason of the taxpayer’s method of accounting, be deducted by the taxpayer for any taxable year,
shall be treated as having accrued on the date of the sale.
(e)

Taxes of shareholder paid by corporation

Where a corporation pays a tax imposed on a shareholder on his interest as a shareholder, and where the shareholder does not reimburse the corporation, then—
(1)
the deduction allowed by subsection (a) shall be allowed to the corporation; and
(2)
no deduction shall be allowed the shareholder for such tax.
(f)

Deduction for one-half of self-employment taxes

(1)

In general

In the case of an individual, in addition to the taxes described in subsection (a), there shall be allowed as a deduction for the taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year.

(2)

Deduction treated as attributable to trade or business

For purposes of this chapter, the deduction allowed by paragraph (1) shall be treated as attributable to a trade or business carried on by the taxpayer which does not consist of the performance of services by the taxpayer as an employee.

(g)

Cross references

(1)
For provisions disallowing any deduction for certain taxes, see section 275.
(2)
For treatment of taxes imposed by Indian tribal governments (or their subdivisions), see section 7871.

Aug. 16, 1954, ch. 73668A Stat. 47Pub. L. 85–866, title I, § 6(a)72 Stat. 1608Pub. L. 88–272, title II, § 207(a)78 Stat. 40–42Pub. L. 92–580, § 4(a)86 Stat. 1277Pub. L. 94–455, title XIX90 Stat. 1767Pub. L. 95–600, title I, § 111(a)92 Stat. 2777Pub. L. 96–223, title I, § 101(b)94 Stat. 250Pub. L. 97–473, title II, § 202(b)(3)96 Stat. 2609Pub. L. 98–21, title I, § 124(c)(1)97 Stat. 90Pub. L. 98–369, div. A, title IV, § 474(r)(29)(F)98 Stat. 844Pub. L. 99–499, title V, § 516(b)(2)(A)100 Stat. 1771Pub. L. 99–514, title I, § 134100 Stat. 2116Pub. L. 100–418, title I, § 1941(b)(2)(A)102 Stat. 1323Pub. L. 100–647, title I, § 1018(u)(11)102 Stat. 3590Pub. L. 104–188, title I, § 1704(t)(79)110 Stat. 1891Pub. L. 108–357, title V, § 501(a)118 Stat. 1520Pub. L. 109–135, title IV, § 403(r)(1)119 Stat. 2628Pub. L. 109–432, div. A, title I, § 103(a)120 Stat. 2934Pub. L. 110–343, div. C, title II, § 201(a)122 Stat. 3864Pub. L. 111–5, div. B, title I, § 1008(a)123 Stat. 317Pub. L. 111–148, title IX, § 9015(b)(2)(A)124 Stat. 871Pub. L. 111–312, title VII, § 722(a)124 Stat. 3316Pub. L. 112–240, title II, § 205(a)126 Stat. 2323Pub. L. 113–295, div. A, title I, § 105(a)128 Stat. 4013Pub. L. 114–113, div. Q, title I, § 106(a)129 Stat. 3046Pub. L. 115–97, title I, § 11042(a)131 Stat. 2085Pub. L. 117–169, title I136 Stat. 2014Pub. L. 119–21, title VII, § 70120(a)139 Stat. 169(, ; , , ; , (b)(1), (2), , ; , , ; , §§ 1901(a)(25), 1951(b)(3)(A), , , 1837; , (b), , ; , , ; , , ; , , ; , , ; , , ; , title XIV, § 1432(a)(1), (2), , , 2729; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , (b), , ; , , ; , , ; , , ; , title II, §§ 209(c), 221(a)(12)(D), (26), (95)(B)(ii), , , 4028, 4038, 4040, 4051; , , ; , , ; , §§ 13903(a)(1), 13904(b)(1), , , 2015; , (b), , .)

Editorial Notes

References in Text

Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i)128 Stat. 4051Section 2604, referred to in subsec. (b)(4)(A)(ii), was repealed by , , , effective .

Pub. L. 119–21, title VII, § 70111(a)139 Stat. 164Section 68, referred to in subsec. (b)(5)(H)(ii)(III), was amended generally by , , , and, as so amended, no longer defines “applicable amount” in subsec. (b).

Amendments

Pub. L. 119–21, § 70120(a)(1)2025—Subsec. (b)(6). , struck out “and before ” after “,” in introductory provisions.

Pub. L. 119–21, § 70120(a)(2)Subsec. (b)(6)(B). , substituted “the applicable limitation amount (half the applicable limitation amount in the case of a married individual filing a separate return)” for “$10,000 ($5,000 in the case of a married individual filing a separate return)”.

Pub. L. 119–21, § 70120(b)Subsec. (b)(7). , added par. (7).

Pub. L. 117–169, § 13903(a)(1)2022—Subsec. (b)(6). , amended par. (6), “as amended by section 13904”, by substituting “2025” for “2026” in heading and “2026” for “2027” in introductory provisions. See note below.

Pub. L. 117–169, § 13904(b)(1), substituted “2026” for “2025” in heading and “2027” for “2026” in introductory provisions.

Pub. L. 115–972017—Subsec. (b)(6). added par. (6).

Pub. L. 114–1132015—Subsec. (b)(5)(I). struck out subpar. (I). Text read as follows: “This paragraph shall apply to taxable years beginning after , and before .”

Pub. L. 113–295, § 221(a)(12)(D)2014—Subsec. (a)(5). , struck out par. (5) which read as follows: “The environmental tax imposed by section 59A.”

Pub. L. 113–295, § 221(a)(26)Subsec. (a)(6). , struck out par. (6) which read as follows: “Qualified motor vehicle taxes.”

Pub. L. 113–295, § 221(a)(95)(B)(ii)Subsec. (b)(4)(A)(ii). , inserted “(as in effect before its repeal)” after “section 2604”.

Pub. L. 113–295, § 105(a)Subsec. (b)(5)(I). , substituted “” for “”.

Pub. L. 113–295, § 221(a)(26)Subsec. (b)(6). , struck out par. (6) which related to qualified motor vehicle taxes.

Pub. L. 113–295, § 209(c)Subsec. (b)(6)(E) to (G). , redesignated subpars. (F) and (G) as (E) and (F), respectively, substituted “Subsection (a)(6)” for “This paragraph” in subpars. (E) and (F), and struck out former subpar. (E). Prior to amendment, text of former subpar. (E) read as follows: “The last sentence of subsection (a) shall not apply to any qualified motor vehicle taxes.”

Pub. L. 112–2402013—Subsec. (b)(5)(I). substituted “” for “”.

Pub. L. 111–3122010—Subsec. (b)(5)(I). substituted “” for “”.

Pub. L. 111–148Subsec. (f)(1). , which directed the insertion of “(other than the taxes imposed by section 1401(b)(2))” after “section 1401)” in subsec. (f), was executed by making the insertion after “section 1401” in subsec. (f)(1), to reflect the probable intent of Congress.

Pub. L. 111–5, § 1008(a)2009—Subsec. (a)(6). , added par. (6).

Pub. L. 111–5, § 1008(b)Subsec. (b)(6). , added par. (6).

Pub. L. 110–3432008—Subsec. (b)(5)(I). substituted “” for “”.

Pub. L. 109–4322006—Subsec. (b)(5)(I). substituted “2008” for “2006”.

Pub. L. 109–1352005—Subsec. (b)(5)(A). reenacted heading without change and amended text generally. Prior to amendment, text read as follows:

In general“(i) .—At the election of the taxpayer for the taxable year, subsection (a) shall be applied—

“(I) without regard to the reference to State and local income taxes, and

“(II) as if State and local general sales taxes were referred to in a paragraph thereof.”

Pub. L. 108–3572004—Subsec. (b)(5). added par. (5).

Pub. L. 104–1881996—Subsec. (a)(4), (5). added pars. (4) and (5) and struck out former pars. (4) and (5) which read as follows:

“(4) The environmental tax imposed by section 59A.

“(5) The GST tax imposed on income distributions.”

Pub. L. 100–4181988—Subsec. (a)(4). struck out par. (4) relating to windfall profit tax imposed by section 4986 and redesignated par. (5) relating to environmental tax as (4).

Pub. L. 100–647Subsec. (a)(5). substituted “The GST” for “the GST”.

Pub. L. 100–418 redesignated par. (5), relating to environmental tax, as (4).

Pub. L. 99–514, § 134(a)(2)1986—Subsec. (a). , inserted “Notwithstanding the preceding sentence, any tax (not described in the first sentence of this subsection) which is paid or accrued by the taxpayer in connection with an acquisition or disposition of property shall be treated as part of the cost of the acquired property or, in the case of a disposition, as a reduction in the amount realized on the disposition.”

Pub. L. 99–514, § 134(a)(1)Subsec. (a)(4). , struck out par. (4) relating to “State and local general sales taxes” and redesignated as par. (4) former par. (5) relating to windfall profit tax.

Pub. L. 99–514, § 1432(a)(1)Subsec. (a)(5). , added par. (5) relating to GST tax imposed on income distributions.

Pub. L. 99–499 added par. (5) relating to environmental tax.

Pub. L. 99–514, § 134(b)(1)Subsec. (b)(2). , (2), redesignated par. (3) as (2) and struck out former par. (2), general sales taxes provisions, subpars. (A) to (E) of which covered in general rule, special rules for food, etc., items taxed at different rates, compensating use taxes, and special rules for motor vehicles, respectively.

Pub. L. 99–514, § 134(b)(2)Subsec. (b)(3). , redesignated par. (4) as (3). Former par. (3) redesignated (2).

Pub. L. 99–514, § 1432(a)(2)Subsec. (b)(4). , added par. (4).

Pub. L. 99–514, § 134(b)(2), redesignated par. (4) as (3).

Pub. L. 99–514, § 134(b)(1)Subsec. (b)(5). , struck out par. (5), separately stated general sales taxes, which read as follows: “If the amount of any general sales tax is separately stated, then, to the extent that the amount so stated is paid by the consumer (otherwise than in connection with the consumer’s trade or business) to his seller, such amount shall be treated as a tax imposed on, and paid by, such consumer.”

Pub. L. 98–3691984—Subsec. (f). redesignated pars. (2) and (3) as pars. (1) and (2), respectively. Former par. (1), which referred to section 1451 for provisions disallowing any deduction for the payment of the tax imposed by subchapter B of chapter 3 (relating to tax-free covenant bonds), was struck out.

Pub. L. 98–211983—Subsec. (f). added subsec. (f). Former subsec. (f) redesignated (g).

Pub. L. 97–473Subsec. (f)(3). added par. (3).

Pub. L. 98–21Subsec. (g). redesignated subsec. (f) as (g).

Pub. L. 96–2231980—Subsec. (a)(5). added par. (5).

Pub. L. 95–600, § 111(a)1978—Subsec. (a)(5). , struck out par. (5) relating to a deduction for State and local taxes on the sale of gasoline, diesel fuel, and other motor fuels.

Pub. L. 95–600, § 111(b)Subsec. (b)(5). , struck out in heading “and gasoline taxes” after “sales taxes”, and in text “or of any tax on the sale of gasoline, diesel fuel, or other motor fuel” after “sales tax”.

Pub. L. 94–455, § 1901(a)(25)1976—Subsec. (d)(2). , redesignated subpar. (D) as (B), and struck out subpar. (B) which related to the taxable years that subsec. (d)(1) applied and subpar. (C) which related to the limitations on subsec. (d)(1) where real property tax was allowable as a deduction under the Internal Revenue Code of 1939.

Pub. L. 94–455, § 1951(b)(3)(A)Subsecs. (f), (g). , redesignated subsec. (g) as (f). Former subsec. (f), which related to payments for municipal services in atomic energy communities, was struck out.

Pub. L. 92–5801972—Subsec. (b)(2)(E). added subpar. (E).

Pub. L. 88–272, § 207(a)1964—Subsec. (a). , limited the subsection to State, local and foreign real property, income, war profits, excess profits, and unspecified taxes, on a business or activity described in section 212, and to State and local personal property, general sales, gasoline, diesel fuel and other motor fuel taxes.

Pub. L. 88–272, § 207(a)Subsec. (b). , added subsec. (b). Former subsec. (b), which denied the deduction for certain Federal income taxes, for Federal war profits and excess profits taxes, import duties, excise and stamp taxes, and estate, inheritance, legacy, succession and gift taxes, local assessments against benefits increasing property values, and certain taxes imposed by any foreign country or possession of the United States if the taxpayer chose to benefit by section 901 relating to foreign tax credit, and for taxes on real property to the extent that they are treated as imposed on another taxpayer, was struck out.

Pub. L. 88–272, § 207(a)Subsec. (c). , substituted provisions denying the deduction for taxes assessed against local benefits which increase property value, except for so much as is properly allocable to maintenance or interest charges, and for real property taxes to the extent they are treated as imposed on another taxpayer, for provisions relating to certain retail sales taxes and gasoline taxes, the extent to which they were deductible, and to definition of “state or local sales tax”.

Pub. L. 88–272, § 207(b)(1)Subsec. (f). , inserted “State” before “real property taxes”.

Pub. L. 88–272, § 207(b)(2)Subsec. (g). , designated existing provisions as par. (1), substituted “1451” for “1451(f)” and added par. (2).

Pub. L. 85–866, § 6(a)1958—Subsecs. (f), (g). , added subsec. (f) and redesignated former subsec. (f) as (g).

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–21, title VII, § 70120(c)139 Stat. 170

“The amendments made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2022 Amendment

Pub. L. 117–169, title I, § 13903(a)(2)136 Stat. 2014

“The amendments made by this subsection [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 117–169, title I, § 13904(b)(2)136 Stat. 2015

“The amendments made by this subsection [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2017 Amendment

Pub. L. 115–97, title I, § 11042(b)131 Stat. 2086

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title I, § 106(b)129 Stat. 3046

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2014 Amendment

Pub. L. 113–295, div. A, title I, § 105(b)128 Stat. 4013

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

section 209(c) of Pub. L. 113–295Pub. L. 111–5, div. B, title Isection 209(k) of Pub. L. 113–295section 24 of this titleAmendment by effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009, , to which such amendment relates, see , set out as a note under .

Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by section 221(a)(12)(D), (26), (95)(B)(ii) of effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2013 Amendment

Pub. L. 112–240, title II, § 205(b)126 Stat. 2323

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2010 Amendment

Pub. L. 111–312, title VII, § 722(b)124 Stat. 3316

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Pub. L. 111–148, title IX, § 9015(c)124 Stat. 872

“The amendments made by this section [amending this section and sections 1401, 1402, 3101, and 3102 of this title] shall apply with respect to remuneration received, and taxable years beginning, after .”
, , , provided that:

Effective Date of 2009 Amendment

Pub. L. 111–5section 1008(e) of Pub. L. 111–5section 56 of this titleAmendment by applicable to purchases on or after , in taxable years ending after such date, see , set out as a note under .

Effective Date of 2008 Amendment

Pub. L. 110–343, div. C, title II, § 201(b)122 Stat. 3864

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title I, § 103(b)120 Stat. 2934

“The amendments made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2005 Amendment

Pub. L. 109–135Pub. L. 108–357section 403(nn) of Pub. L. 109–135section 26 of this titleAmendment by effective as if included in the provision of the American Jobs Creation Act of 2004, , to which such amendment relates, see , set out as a note under .

Effective Date of 2004 Amendment

Pub. L. 108–357, title V, § 501(b)118 Stat. 1521

“The amendments made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Pub. L. 100–418, title I, § 1941(c)102 Stat. 1324

“The amendments made by this section [amending this section and sections 193, 291, 6161, 6211, 6212, 6213, 6214, 6302, 6344, 6501, 6511, 6512, 6611, 6654, 6655, 6724, 6862, 7422, and 7512 of this title, and repealing sections 280D, 4986 to 4998, 6050C, 6076, 6232, 6429, 6430, and 7241 of this title] shall apply to crude oil removed from the premises on or after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1986 Amendment

section 134 of Pub. L. 99–514section 151(a) of Pub. L. 99–514section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 99–514section 2611 of this titlesection 1433 of Pub. L. 99–514section 2601 of this titleAmendment by section 1432(a)(1), (2) of applicable to generation-skipping transfers (within the meaning of ) made after , except as otherwise provided, see , set out as an Effective Date note under .

Pub. L. 99–499section 516(c) of Pub. L. 99–499section 26 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369section 475(b) of Pub. L. 98–369section 33 of this titleAmendment by not applicable with respect to obligations issued before , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 98–21section 124(d)(2) of Pub. L. 98–21section 1401 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 97–473section 204(1) of Pub. L. 97–473section 7871 of this titleFor effective date of amendment by , see , set out as an Effective Date note under .

Effective Date of 1980 Amendment

Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as an Effective Date note under .

Effective Date of 1978 Amendment

Pub. L. 95–600, title I, § 111(c)92 Stat. 2777

“The amendments made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 1976 Amendment

Pub. L. 94–455Pub. L. 94–455Amendment by applicable with respect to taxable years beginning after , see sections 1901(d) and 1951(d) of , set out as notes under sections 2 and 72 of this title, respectively.

Effective Date of 1972 Amendment

Pub. L. 92–580, § 4(b)86 Stat. 1277

“The amendment made by subsection (a) [amending this section] shall apply to taxable years ending on or after .”
, , , provided that:

Effective Date of 1964 Amendment

Pub. L. 88–272, title II, § 207(c)78 Stat. 43Pub. L. 99–514, § 2100 Stat. 2095

“(1)

General rule .—

section 275 of this titleExcept as provided in paragraph (2), the amendments made by this section [enacting and amending this section and sections 535, 545, 556, 901, and 903 of this title] shall apply to taxable years beginning after .
“(2)

Special taxing districts .—

Section 164(c)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by subsection (a)) shall not prevent the deduction under section 164 of such Code (as so amended) of taxes levied by a special taxing district which is described in section 164(b)(5) of such Code (as in effect for a taxable year ending on ) and which was in existence on , for the purpose of retiring indebtedness existing on such date.”
, , , as amended by , , , provided that:

Effective Date of 1958 Amendment

Pub. L. 85–866, § 6(b)72 Stat. 1608

“The amendments made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after .”
, , , provided that:

Savings Provision

Pub. L. 94–455, title XIX, § 1951(b)(3)(B)90 Stat. 1837

42 U.S.C. 2304(b)“Notwithstanding subparagraph (A) [amending this section], any amount paid or accrued in a taxable year beginning after , to the Atomic Energy Commission or its successors for municipal-type services shall be allowed as a deduction under section 164 if such amount would have been deductible by reason of section 164(f) (as in effect for a taxable year ending on ) and if the amount is paid or accrued with respect to real property in a community (within the meaning of section 21(b) of the Atomic Energy Community Act of 1955 ()) in which the Commission on , was rendering municipal-type services for which it received compensation from the owners of property within such community.”
, , , provided that: