Public Law 119-102 (07/12/2026)

26 U.S.C. § 54A to 54F

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Section text and notes

Pub. L. 110–234, title XV, § 15316(a)122 Stat. 1505 Pub. L. 110–246, § 4(a)122 Stat. 1664 Pub. L. 110–343, div. B, title I, § 107(b)(1)122 Stat. 3818 Pub. L. 111–5, div. B, title I123 Stat. 357 Pub. L. 113–295, div. A, title II, § 220(e)128 Stat. 4036 Section 54A, added , , , and , title XV, § 15316(a), , , 2267; amended , (2), title III, § 301(b)(1), (2), div. C, title III, § 313(b)(1), (2), , , 3819, 3843, 3844, 3872; , §§ 1521(b)(1), (2), 1531(c)(2), 1541(b)(2), , , 360, 362; , , , related to credit to holders of qualified tax credit bonds.

Pub. L. 110–234, title XV, § 15316(a)122 Stat. 1509 Pub. L. 110–246, § 4(a)122 Stat. 1664 Section 54B, added , , , and , title XV, § 15316(a), , , 2271, related to qualified forestry conservation bonds.

Pub. L. 110–343, div. B, title I, § 107(a)122 Stat. 3817 Pub. L. 111–5, div. B, title I, § 1111123 Stat. 322 Section 54C, added , , ; amended , , , related to new clean renewable energy bonds.

Pub. L. 110–343, div. B, title III, § 301(a)122 Stat. 3841 Pub. L. 111–5, div. B, title I, § 1112123 Stat. 322 Section 54D, added , , ; amended , , , related to qualified energy conservation bonds.

Pub. L. 110–343, div. C, title III, § 313(a)122 Stat. 3869 Pub. L. 111–5, div. B, title I, § 1522(a)123 Stat. 358 Pub. L. 111–312, title VII, § 758(a)124 Stat. 3322 Pub. L. 112–240, title III, § 310(a)126 Stat. 2330 Pub. L. 113–295, div. A, title I, § 120(a)128 Stat. 4015 Pub. L. 114–95, title IX, § 9215(uu)(1)129 Stat. 2183 Pub. L. 114–113, div. Q, title I, § 164(a)129 Stat. 3066 Section 54E, added , , ; amended , , ; , , ; , , ; , , ; , , ; , , , related to qualified zone academy bonds.

Pub. L. 111–5, div. B, title I, § 1521(a)123 Stat. 355 Pub. L. 111–147, title III, § 301(b)124 Stat. 78 Section 54F, added , , ; amended , , , related to qualified school construction bonds.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 13404(d) of Pub. L. 115–97section 54 of this titleRepeal applicable to bonds issued after , see , set out as a note under former .