26 U.S.C. § 45M | Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]

Pub. L. 109–58, title XIII, § 1334(a)Aug. 8, 2005119 Stat. 1030 Pub. L. 110–343, div. B, title III, § 305(a)Oct. 3, 2008122 Stat. 3845–3847 Pub. L. 111–312, title VII, § 709(a)Dec. 17, 2010124 Stat. 3312 Pub. L. 112–240, title IV, § 409(a)Jan. 2, 2013126 Stat. 2342 Section, added , , ; amended –(e), , ; –(d), , , 3313; , (b), , , provided for an energy efficient appliance credit.

Statutory Notes and Related Subsidiaries

Savings Provision

Pub. L. 115–141Mar. 23, 2018Mar. 23, 2018section 401(e) of Pub. L. 115–141 section 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 .