Pub. L. 96–223, title II, § 232(c)(1)94 Stat. 276Pub. L. 98–21, title I, § 121(a)97 Stat. 80Pub. L. 98–369, div. A, title IV, § 474(r)(3)98 Stat. 839Pub. L. 108–357, title III, § 302(c)(1)(A)118 Stat. 1465Pub. L. 117–169, title I, § 13203(e)136 Stat. 1935(Added , , , § 86; renumbered § 87, , , ; amended , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 117–1692022—Par. (3). added par. (3).
Pub. L. 108–3572004— amended section catchline and text generally. Prior to amendment, text read as follows: “Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a).”
Pub. L. 98–3691984— amended section generally, substituting “the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a)” for “an amount equal to the amount of the credit allowable to the taxpayer under section 44E for the taxable year (determined without regard to subsection (e) thereof)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Pub. L. 117–169section 13203(f) of Pub. L. 117–169section 40B of this titleAmendment by applicable to fuel sold or used after , see , set out as an Effective Date note under .
Effective Date of 2004 Amendment
Pub. L. 108–357section 302(d) of Pub. L. 108–357section 38 of this titleAmendment by applicable to fuel produced, and sold or used, after , in taxable years ending after such date, see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 475(a) of Pub. L. 98–369section 21 of this titleAmendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .
Effective Date
section 232(h)(1) of Pub. L. 96–223section 40 of this titleSection applicable to sales or uses after , in taxable years ending after such date, see , set out as a note under .