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

26 U.S.C. § 179A

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

Pub. L. 102–486, title XIX, § 1913(a)(1)106 Stat. 3016Pub. L. 104–188, title I, § 1704(j)(2)110 Stat. 1881Pub. L. 107–147, title VI, § 606(a)116 Stat. 60Pub. L. 108–311, title III, § 319(a)118 Stat. 1182Pub. L. 109–58, title XIII, § 1348119 Stat. 1056Pub. L. 113–295Section, added , , ; amended , , ; , , ; , , ; , , , related to deduction for clean-fuel vehicles and certain refueling property. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of , which repealed section 179A in part VI of subchapter A of chapter 1.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 221(b) of Pub. L. 113–295section 1 of this titleRepeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .