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

26 U.S.C. § 44B

Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]

Pub. L. 95–30, title II, § 202(a)91 Stat. 141Pub. L. 95–600, title III, § 321(b)(1)92 Stat. 2834Pub. L. 96–222, title I, § 103(a)(6)(G)(i)94 Stat. 210Section, added , , ; amended , , ; , (ii), , , related to credit for employment of certain new employees.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 475(a) of Pub. L. 98–369section 21 of this titleRepeal applicable to taxable years beginning after , and to carrybacks from such years, see , set out as an Effective Date of 1984 Amendment note under .