Public Law 119-88 (05/04/2026)

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Repealed.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)May 23, 197791 Stat. 141 Pub. L. 95–600, title III, § 321(b)(1)Nov. 6, 197892 Stat. 2834 Pub. L. 96–222, title I, § 103(a)(6)(G)(i)Apr. 1, 198094 Stat. 210 Section, added , , ; amended , , ; , (ii), , , related to credit for employment of certain new employees.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Dec. 31, 1983section 475(a) of Pub. L. 98–369 section 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 .