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

26 U.S.C. § 6431

Repealed.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

Pub. L. 111–5, div. B, title I, § 1531(b)123 Stat. 359Pub. L. 111–147, title III, § 301(a)124 Stat. 77Pub. L. 111–312, title VII, § 758(b)124 Stat. 3323Pub. L. 113–295, div. A, title II, § 202(d)128 Stat. 4024Section, added , , ; amended , , ; , , ; , , , related to credit for qualified bonds allowed to issuer.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

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