Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of—
(1)
every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2)
every surviving spouse (as defined in section 2(a)),
If taxable income is:
The tax is:
Not over $36,900
15% of taxable income.
Over $36,900 but not over $89,150
$5,535, plus 28% of the excess over $36,900.
Over $89,150 but not over $140,000
$20,165, plus 31% of the excess over $89,150.
Over $140,000 but not over $250,000
$35,928.50, plus 36% of the excess over $140,000.
Over $250,000
$75,528.50, plus 39.6% of the excess over $250,000.
a tax determined in accordance with the following table:
(b)
Heads of households
If taxable income is:
The tax is:
Not over $29,600
15% of taxable income.
Over $29,600 but not over $76,400
$4,440, plus 28% of the excess over $29,600.
Over $76,400 but not over $127,500
$17,544, plus 31% of the excess over $76,400.
Over $127,500 but not over $250,000
$33,385, plus 36% of the excess over $127,500.
Over $250,000
$77,485, plus 39.6% of the excess over $250,000.
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:
(c)
Unmarried individuals (other than surviving spouses and heads of households)
If taxable income is:
The tax is:
Not over $22,100
15% of taxable income.
Over $22,100 but not over $53,500
$3,315, plus 28% of the excess over $22,100.
Over $53,500 but not over $115,000
$12,107, plus 31% of the excess over $53,500.
Over $115,000 but not over $250,000
$31,172, plus 36% of the excess over $115,000.
Over $250,000
$79,772, plus 39.6% of the excess over $250,000.
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:
(d)
Married individuals filing separate returns
If taxable income is:
The tax is:
Not over $18,450
15% of taxable income.
Over $18,450 but not over $44,575
$2,767.50, plus 28% of the excess over $18,450.
Over $44,575 but not over $70,000
$10,082.50, plus 31% of the excess over $44,575.
Over $70,000 but not over $125,000
$17,964.25, plus 36% of the excess over $70,000.
Over $125,000
$37,764.25, plus 39.6% of the excess over $125,000.
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:
(e)
Estates and trusts
There is hereby imposed on the taxable income of—
(1)
every estate, and
(2)
every trust,
If taxable income is:
The tax is:
Not over $1,500
15% of taxable income.
Over $1,500 but not over $3,500
$225, plus 28% of the excess over $1,500.
Over $3,500 but not over $5,500
$785, plus 31% of the excess over $3,500.
Over $5,500 but not over $7,500
$1,405, plus 36% of the excess over $5,500.
Over $7,500
$2,125, plus 39.6% of the excess over $7,500.
taxable under this subsection a tax determined in accordance with the following table:
(f)
Phaseout of marriage penalty in 15-percent bracket; adjustments in tax tables so that inflation will not result in tax increases
(1)
In general
Not later than December 15 of 1993, and each subsequent calendar year, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in subsections (a), (b), (c), (d), and (e) with respect to taxable years beginning in the succeeding calendar year.
(2)
Method of prescribing tables
The table which under paragraph (1) is to apply in lieu of the table contained in subsection (a), (b), (c), (d), or (e), as the case may be, with respect to taxable years beginning in any calendar year shall be prescribed—
(A)
except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year, determined—
(i)
except as provided in clause (ii), by substituting “1992” for “2016” in paragraph (3)(A)(ii), and
(ii)
in the case of adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins, by substituting “1993” for “2016” in paragraph (3)(A)(ii),
(B)
by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A), and
(C)
by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.
(3)
Cost-of-living adjustment
For purposes of this subsection—
(A)
In general
The cost-of-living adjustment for any calendar year is the percentage (if any) by which—
(i)
the C-CPI-U for the preceding calendar year, exceeds
(ii)
the CPI for calendar year 2016, multiplied by the amount determined under subparagraph (B).
(B)
Amount determined
The amount determined under this clause is the amount obtained by dividing—
(i)
the C-CPI-U for calendar year 2016, by
(ii)
the CPI for calendar year 2016.
(C)
Special rule for adjustments with a base year after 2016
For purposes of any provision of this title which provides for the substitution of a year after 2016 for “2016” in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting “the C-CPI-U for calendar year 2016” for “the CPI for calendar year 2016” and all that follows in clause (ii) thereof.
(4)
CPI for any calendar year
For purposes of paragraph (3), the CPI for any calendar year is the average of the Consumer Price Index as of the close of the 12-month period ending on August 31 of such calendar year.
(5)
Consumer Price Index
For purposes of paragraph (4), the term “Consumer Price Index” means the last Consumer Price Index for all-urban consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for calendar year 1986 shall be used.
(6)
C-CPI-U
For purposes of this subsection—
(A)
In general
The term “C-CPI-U” means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year.
(B)
Determination for calendar year
The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year.
(7)
Rounding
(A)
In general
1 1 See References in Text note below.If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
(B)
Table for married individuals filing separately
In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting “$25” for “$50” each place it appears.
(8)
Elimination of marriage penalty in 15-percent bracket
With respect to taxable years beginning after , in prescribing the tables under paragraph (1)—
(A)
the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (a) (and the minimum taxable income in the next higher taxable income bracket in such table) shall be 200 percent of the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (c) (after any other adjustment under this subsection), and
(B)
the comparable taxable income amounts in the table contained in subsection (d) shall be ½ of the amounts determined under subparagraph (A).
(g)
Certain unearned income of children taxed as if parent’s income
(1)
In general
In the case of any child to whom this subsection applies, the tax imposed by this section shall be equal to the greater of—
(A)
the tax imposed by this section without regard to this subsection, or
(B)
the sum of—
(i)
the tax which would be imposed by this section if the taxable income of such child for the taxable year were reduced by the net unearned income of such child, plus
(ii)
such child’s share of the allocable parental tax.
(2)
Child to whom subsection applies
This subsection shall apply to any child for any taxable year if—
(A)
such child—
(i)
has not attained age 18 before the close of the taxable year, or
(ii)(I)
has attained age 18 before the close of the taxable year and meets the age requirements of section 152(c)(3) (determined without regard to subparagraph (B) thereof), and
(II)
whose earned income (as defined in section 911(d)(2)) for such taxable year does not exceed one-half of the amount of the individual’s support (within the meaning of section 152(c)(1)(D) after the application of section 152(f)(5) (without regard to subparagraph (A) thereof)) for such taxable year,
(B)
either parent of such child is alive at the close of the taxable year, and
(C)
such child does not file a joint return for the taxable year.
(3)
Allocable parental tax
For purposes of this subsection—
(A)
In general
The term “allocable parental tax” means the excess of—
(i)
the tax which would be imposed by this section on the parent’s taxable income if such income included the net unearned income of all children of the parent to whom this subsection applies, over
(ii)
the tax imposed by this section on the parent without regard to this subsection.
For purposes of clause (i), net unearned income of all children of the parent shall not be taken into account in computing any exclusion, deduction, or credit of the parent.
(B)
Child’s share
A child’s share of any allocable parental tax of a parent shall be equal to an amount which bears the same ratio to the total allocable parental tax as the child’s net unearned income bears to the aggregate net unearned income of all children of such parent to whom this subsection applies.
(C)
Special rule where parent has different taxable year
Except as provided in regulations, if the parent does not have the same taxable year as the child, the allocable parental tax shall be determined on the basis of the taxable year of the parent ending in the child’s taxable year.
(4)
Net unearned income
For purposes of this subsection—
(A)
In general
The term “net unearned income” means the excess of—
(i)
the portion of the adjusted gross income for the taxable year which is not attributable to earned income (as defined in section 911(d)(2)), over
(ii)
the sum of—
(I)
the amount in effect for the taxable year under section 63(c)(5)(A) (relating to limitation on standard deduction in the case of certain dependents), plus
(II)
the greater of the amount described in subclause (I) or, if the child itemizes his deductions for the taxable year, the amount of the itemized deductions allowed by this chapter for the taxable year which are directly connected with the production of the portion of adjusted gross income referred to in clause (i).
(B)
Limitation based on taxable income
The amount of the net unearned income for any taxable year shall not exceed the individual’s taxable income for such taxable year.
(C)
Treatment of distributions from qualified disability trusts
For purposes of this subsection, in the case of any child who is a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)), any amount included in the income of such child under sections 652 and 662 during a taxable year shall be considered earned income of such child for such taxable year.
(5)
Special rules for determining parent to whom subsection applies
For purposes of this subsection, the parent whose taxable income shall be taken into account shall be—
(A)
in the case of parents who are not married (within the meaning of section 7703), the custodial parent (within the meaning of section 152(e)) of the child, and
(B)
in the case of married individuals filing separately, the individual with the greater taxable income.
(6)
Providing of parent’s TIN
The parent of any child to whom this subsection applies for any taxable year shall provide the TIN of such parent to such child and such child shall include such TIN on the child’s return of tax imposed by this section for such taxable year.
(7)
Election to claim certain unearned income of child on parent’s return
(A)
In general
If—
(i)
any child to whom this subsection applies has gross income for the taxable year only from interest and dividends (including Alaska Permanent Fund dividends),
(ii)
such gross income is more than the amount described in paragraph (4)(A)(ii)(I) and less than 10 times the amount so described,
(iii)
no estimated tax payments for such year are made in the name and TIN of such child, and no amount has been deducted and withheld under section 3406, and
(iv)
the parent of such child (as determined under paragraph (5)) elects the application of subparagraph (B),
such child shall be treated (other than for purposes of this paragraph) as having no gross income for such year and shall not be required to file a return under section 6012.
(B)
Income included on parent’s return
In the case of a parent making the election under this paragraph—
(i)
the gross income of each child to whom such election applies (to the extent the gross income of such child exceeds twice the amount described in paragraph (4)(A)(ii)(I)) shall be included in such parent’s gross income for the taxable year,
(ii)
the tax imposed by this section for such year with respect to such parent shall be the amount equal to the sum of—
(I)
the amount determined under this section after the application of clause (i), plus
(II)
for each such child, 10 percent of the lesser of the amount described in paragraph (4)(A)(ii)(I) or the excess of the gross income of such child over the amount so described, and
(iii)
any interest which is an item of tax preference under section 57(a)(5) of the child shall be treated as an item of tax preference of such parent (and not of such child).
(C)
Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this paragraph.
(h)
Maximum capital gains rate
(1)
In general
If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section for such taxable year shall not exceed the sum of—
(A)
a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
(i)
taxable income reduced by the net capital gain; or
(ii)
the lesser of—
(I)
the amount of taxable income taxed at a rate below 25 percent; or
(II)
taxable income reduced by the adjusted net capital gain;
(B)
0 percent of so much of the adjusted net capital gain (or, if less, taxable income) as does not exceed the excess (if any) of—
(i)
the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 25 percent, over
(ii)
the taxable income reduced by the adjusted net capital gain;
(C)
15 percent of the lesser of—
(i)
so much of the adjusted net capital gain (or, if less, taxable income) as exceeds the amount on which a tax is determined under subparagraph (B), or
(ii)
the excess of—
(I)
the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 39.6 percent, over
(II)
the sum of the amounts on which a tax is determined under subparagraphs (A) and (B),
(D)
20 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C),
(E)
25 percent of the excess (if any) of—
(i)
the unrecaptured section 1250 gain (or, if less, the net capital gain (determined without regard to paragraph (11))), over
(ii)
the excess (if any) of—
(I)
the sum of the amount on which tax is determined under subparagraph (A) plus the net capital gain, over
(II)
taxable income; and
(F)
28 percent of the amount of taxable income in excess of the sum of the amounts on which tax is determined under the preceding subparagraphs of this paragraph.
(2)
Net capital gain taken into account as investment income
For purposes of this subsection, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer takes into account as investment income under section 163(d)(4)(B)(iii).
(3)
Adjusted net capital gain
For purposes of this subsection, the term “adjusted net capital gain” means the sum of—
(A)
net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of—
(i)
unrecaptured section 1250 gain, and
(ii)
28-percent rate gain, plus
(B)
qualified dividend income (as defined in paragraph (11)).
(4)
28-percent rate gain
For purposes of this subsection, the term “28-percent rate gain” means the excess (if any) of—
(A)
the sum of—
(i)
collectibles gain; and
(ii)
section 1202 gain, over
(B)
the sum of—
(i)
collectibles loss;
(ii)
the net short-term capital loss; and
(iii)
the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.
(5)
Collectibles gain and loss
For purposes of this subsection—
(A)
In general
The terms “collectibles gain” and “collectibles loss” mean gain or loss (respectively) from the sale or exchange of a collectible (as defined in section 408(m) without regard to paragraph (3) thereof) which is a capital asset held for more than 1 year but only to the extent such gain is taken into account in computing gross income and such loss is taken into account in computing taxable income.
(B)
Partnerships, etc.
For purposes of subparagraph (A), any gain from the sale of an interest in a partnership, S corporation, or trust which is attributable to unrealized appreciation in the value of collectibles shall be treated as gain from the sale or exchange of a collectible. Rules similar to the rules of section 751 shall apply for purposes of the preceding sentence.
(6)
Unrecaptured section 1250 gain
For purposes of this subsection—
(A)
In general
The term “unrecaptured section 1250 gain” means the excess (if any) of—
(i)
the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, over
(ii)
the excess (if any) of—
(I)
the amount described in paragraph (4)(B); over
(II)
the amount described in paragraph (4)(A).
(B)
Limitation with respect to section 1231 property
The amount described in subparagraph (A)(i) from sales, exchanges, and conversions described in section 1231(a)(3)(A) for any taxable year shall not exceed the net section 1231 gain (as defined in section 1231(c)(3)) for such year.
(7)
Section 1202 gain
For purposes of this subsection, the term “section 1202 gain” means the excess of—
(A)
the gain which would be excluded from gross income under section 1202 but for the percentage limitation in section 1202(a), over
(B)
the gain excluded from gross income under section 1202.
(8)
Coordination with recapture of net ordinary losses under section 1231
If any amount is treated as ordinary income under section 1231(c), such amount shall be allocated among the separate categories of net section 1231 gain (as defined in section 1231(c)(3)) in such manner as the Secretary may by forms or regulations prescribe.
(9)
Regulations
The Secretary may prescribe such regulations as are appropriate (including regulations requiring reporting) to apply this subsection in the case of sales and exchanges by pass-thru entities and of interests in such entities.
(10)
Pass-thru entity defined
For purposes of this subsection, the term “pass-thru entity” means—
(A)
a regulated investment company;
(B)
a real estate investment trust;
(C)
an S corporation;
(D)
a partnership;
(E)
an estate or trust;
(F)
a common trust fund; and
(G)
a qualified electing fund (as defined in section 1295).
(11)
Dividends taxed as net capital gain
(A)
In general
For purposes of this subsection, the term “net capital gain” means net capital gain (determined without regard to this paragraph) increased by qualified dividend income.
(B)
Qualified dividend income
For purposes of this paragraph—
(i)
In general
The term “qualified dividend income” means dividends received during the taxable year from—
(I)
domestic corporations, and
(II)
qualified foreign corporations.
(ii)
Certain dividends excluded
Such term shall not include—
(I)
any dividend from a corporation which for the taxable year of the corporation in which the distribution is made, or the preceding taxable year, is a corporation exempt from tax under section 501 or 521,
(II)
any amount allowed as a deduction under section 591 (relating to deduction for dividends paid by mutual savings banks, etc.), and
(III)
any dividend described in section 404(k).
(iii)
Coordination with section 246(c)
Such term shall not include any dividend on any share of stock—
(I)
with respect to which the holding period requirements of section 246(c) are not met (determined by substituting in section 246(c) “60 days” for “45 days” each place it appears and by substituting “121-day period” for “91-day period”), or
(II)
to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property.
(C)
Qualified foreign corporations
(i)
In general
Except as otherwise provided in this paragraph, the term “qualified foreign corporation” means any foreign corporation if—
(I)
such corporation is incorporated in a possession of the United States, or
(II)
such corporation is eligible for benefits of a comprehensive income tax treaty with the United States which the Secretary determines is satisfactory for purposes of this paragraph and which includes an exchange of information program.
(ii)
Dividends on stock readily tradable on United States securities market
A foreign corporation not otherwise treated as a qualified foreign corporation under clause (i) shall be so treated with respect to any dividend paid by such corporation if the stock with respect to which such dividend is paid is readily tradable on an established securities market in the United States.
(iii)
Exclusion of dividends of certain foreign corporations
Such term shall not include—
(I)
any foreign corporation which for the taxable year of the corporation in which the dividend was paid, or the preceding taxable year, is a passive foreign investment company (as defined in section 1297), and
(II)
any corporation which first becomes a surrogate foreign corporation (as defined in section 7874(a)(2)(B)) after the date of the enactment of this subclause, other than a foreign corporation which is treated as a domestic corporation under section 7874(b).
(iv)
Coordination with foreign tax credit limitation
Rules similar to the rules of section 904(b)(2)(B) shall apply with respect to the dividend rate differential under this paragraph.
(D)
Special rules
(i)
Amounts taken into account as investment income
Qualified dividend income shall not include any amount which the taxpayer takes into account as investment income under section 163(d)(4)(B).
(ii)
Extraordinary dividends
If a taxpayer to whom this section applies receives, with respect to any share of stock, qualified dividend income from 1 or more dividends which are extraordinary dividends (within the meaning of section 1059(c)), any loss on the sale or exchange of such share shall, to the extent of such dividends, be treated as long-term capital loss.
(iii)
Treatment of dividends from regulated investment companies and real estate investment trusts
A dividend received from a regulated investment company or a real estate investment trust shall be subject to the limitations prescribed in sections 854 and 857.
(i)
Rate reductions after 2000
(1)
10-percent rate bracket
(A)
In general
In the case of taxable years beginning after —
(i)
the rate of tax under subsections (a), (b), (c), and (d) on taxable income not over the initial bracket amount shall be 10 percent, and
(ii)
the 15 percent rate of tax shall apply only to taxable income over the initial bracket amount but not over the maximum dollar amount for the 15-percent rate bracket.
(B)
Initial bracket amount
For purposes of this paragraph, the initial bracket amount is—
(i)
$14,000 in the case of subsection (a),
(ii)
$10,000 in the case of subsection (b), and
(iii)
½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsections (c) and (d).
(C)
Inflation adjustment
In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2003—
(i)
the cost-of-living adjustment shall be determined under subsection (f)(3) by substituting “2002” for “2016” in subparagraph (A)(ii) thereof, and
(ii)
the adjustments under clause (i) shall not apply to the amount referred to in subparagraph (B)(iii).
If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.
(2)
25-, 28-, and 33-percent rate brackets
The tables under subsections (a), (b), (c), (d), and (e) shall be applied—
(A)
by substituting “25%” for “28%” each place it appears (before the application of subparagraph (B)),
(B)
by substituting “28%” for “31%” each place it appears, and
(C)
by substituting “33%” for “36%” each place it appears.
(3)
Modifications to income tax brackets for high-income taxpayers
(A)
35-percent rate bracket
In the case of taxable years beginning after —
(i)
the rate of tax under subsections (a), (b), (c), and (d) on a taxpayer’s taxable income in the highest rate bracket shall be 35 percent to the extent such income does not exceed an amount equal to the excess of—
(I)
the applicable threshold, over
(II)
the dollar amount at which such bracket begins, and
(ii)
the 39.6 percent rate of tax under such subsections shall apply only to the taxpayer’s taxable income in such bracket in excess of the amount to which clause (i) applies.
(B)
Applicable threshold
For purposes of this paragraph, the term “applicable threshold” means—
(i)
$450,000 in the case of subsection (a),
(ii)
$425,000 in the case of subsection (b),
(iii)
$400,000 in the case of subsection (c), and
(iv)
½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsection (d).
(C)
Inflation adjustment
For purposes of this paragraph, with respect to taxable years beginning in calendar years after 2013, each of the dollar amounts under clauses (i), (ii), and (iii) of subparagraph (B) shall be adjusted in the same manner as under paragraph (1)(C)(i), except that subsection (f)(3)(A)(ii) shall be applied by substituting “2012” for “2016”.
(4)
Adjustment of tables
The Secretary shall adjust the tables prescribed under subsection (f) to carry out this subsection.
(j)
Modifications for taxable years beginning after 2017
(1)
In general
In the case of a taxable year beginning after —
(A)
subsection (i) shall not apply, and
(B)
this section (other than subsection (i)) shall be applied as provided in paragraphs (2) through (6).
(2)
Rate tables
(A)
Married individuals filing joint returns and surviving spouses
If taxable income is:
The tax is:
Not over $19,050
10% of taxable income.
Over $19,050 but not over $77,400
$1,905, plus 12% of the excess over $19,050.
Over $77,400 but not over $165,000
$8,907, plus 22% of the excess over $77,400.
Over $165,000 but not over $315,000
$28,179, plus 24% of the excess over $165,000.
Over $315,000 but not over $400,000
$64,179, plus 32% of the excess over $315,000.
Over $400,000 but not over $600,000
$91,379, plus 35% of the excess over $400,000.
Over $600,000
$161,379, plus 37% of the excess over $600,000.
The following table shall be applied in lieu of the table contained in subsection (a):
(B)
Heads of households
If taxable income is:
The tax is:
Not over $13,600
10% of taxable income.
Over $13,600 but not over $51,800
$1,360, plus 12% of the excess over $13,600.
Over $51,800 but not over $82,500
$5,944, plus 22% of the excess over $51,800.
Over $82,500 but not over $157,500
$12,698, plus 24% of the excess over $82,500.
Over $157,500 but not over $200,000
$30,698, plus 32% of the excess over $157,500.
Over $200,000 but not over $500,000
$44,298, plus 35% of the excess over $200,000.
Over $500,000
$149,298, plus 37% of the excess over $500,000.
The following table shall be applied in lieu of the table contained in subsection (b):
(C)
Unmarried individuals other than surviving spouses and heads of households
If taxable income is:
The tax is:
Not over $9,525
10% of taxable income.
Over $9,525 but not over $38,700
$952.50, plus 12% of the excess over $9,525.
Over $38,700 but not over $82,500
$4,453.50, plus 22% of the excess over $38,700.
Over $82,500 but not over $157,500
$14,089.50, plus 24% of the excess over $82,500.
Over $157,500 but not over $200,000
$32,089.50, plus 32% of the excess over $157,500.
Over $200,000 but not over $500,000
$45,689.50, plus 35% of the excess over $200,000.
Over $500,000
$150,689.50, plus 37% of the excess over $500,000.
The following table shall be applied in lieu of the table contained in subsection (c):
(D)
Married individuals filing separate returns
If taxable income is:
The tax is:
Not over $9,525
10% of taxable income.
Over $9,525 but not over $38,700
$952.50, plus 12% of the excess over $9,525.
Over $38,700 but not over $82,500
$4,453.50, plus 22% of the excess over $38,700.
Over $82,500 but not over $157,500
$14,089.50, plus 24% of the excess over $82,500.
Over $157,500 but not over $200,000
$32,089.50, plus 32% of the excess over $157,500.
Over $200,000 but not over $300,000
$45,689.50, plus 35% of the excess over $200,000.
Over $300,000
$80,689.50, plus 37% of the excess over $300,000.
The following table shall be applied in lieu of the table contained in subsection (d):
(E)
Estates and trusts
If taxable income is:
The tax is:
Not over $2,550
10% of taxable income.
Over $2,550 but not over $9,150
$255, plus 24% of the excess over $2,550.
Over $9,150 but not over $12,500
$1,839, plus 35% of the excess over $9,150.
Over $12,500
$3,011.50, plus 37% of the excess over $12,500.
The following table shall be applied in lieu of the table contained in subsection (e):
(F)
References to rate tables
Any reference in this title to a rate of tax under subsection (c) shall be treated as a reference to the corresponding rate bracket under subparagraph (C) of this paragraph, except that the reference in section 3402(q)(1) to the third lowest rate of tax applicable under subsection (c) shall be treated as a reference to the fourth lowest rate of tax under subparagraph (C).
(3)
Adjustments
(A)
No adjustment in 2018
The tables contained in paragraph (2) shall apply without adjustment for taxable years beginning after , and before .
(B)
Subsequent years
For taxable years beginning after , the Secretary shall prescribe tables which shall apply in lieu of the tables contained in paragraph (2) in the same manner as under paragraphs (1) and (2) of subsection (f) (applied without regard to clauses (i) and (ii) of subsection (f)(2)(A)), except that in prescribing such tables—
(i)
solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins, subsection (f)(3) shall be applied by substituting “calendar year 2017” for “calendar year 2016” in subparagraph (A)(ii) thereof,
(ii)
subsection (f)(7)(B) shall apply to any unmarried individual other than a surviving spouse or head of household, and
Application of current income tax brackets to capital gains brackets
(A)
In general
Section 1(h)(1) shall be applied—
(i)
by substituting “below the maximum zero rate amount” for “which would (without regard to this paragraph) be taxed at a rate below 25 percent” in subparagraph (B)(i), and
(ii)
by substituting “below the maximum 15-percent rate amount” for “which would (without regard to this paragraph) be taxed at a rate below 39.6 percent” in subparagraph (C)(ii)(I).
(B)
Maximum amounts defined
For purposes of applying section 1(h) with the modifications described in subparagraph (A)—
(i)
Maximum zero rate amount
The maximum zero rate amount shall be—
(I)
in the case of a joint return or surviving spouse, $77,200,
(II)
in the case of an individual who is a head of household (as defined in section 2(b)), $51,700,
(III)
in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under subclause (I), and
(IV)
in the case of an estate or trust, $2,600.
(ii)
Maximum 15-percent rate amount
The maximum 15-percent rate amount shall be—
(I)
in the case of a joint return or surviving spouse, $479,000 (½ such amount in the case of a married individual filing a separate return),
(II)
in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400,
(III)
in the case of any other individual (other than an estate or trust), $425,800, and
(IV)
in the case of an estate or trust, $12,700.
(C)
Inflation adjustment
In the case of any taxable year beginning after 2018, each of the dollar amounts in clauses (i) and (ii) of subparagraph (B) shall be increased by an amount equal to—
(i)
such dollar amount, multiplied by
(ii)
the cost-of-living adjustment determined under subsection (f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2017” for “calendar year 2016” in subparagraph (A)(ii) thereof.
If any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
(6)
Section 15 not to apply
Section 15 shall not apply to any change in a rate of tax by reason of this subsection.
Pub. L. 115–97The date of the enactment of this subclause, referred to in subsec. (h)(11)(C)(iii)(II), is the date of enactment of , which was approved .
Amendments
Pub. L. 119–21, § 70101(a)(2)2025—Subsec. (j). , substituted “beginning after 2017” for “2018 through 2025” in heading.
Pub. L. 119–21, § 70101(b)Subsec. (j)(3)(B)(i). , inserted “solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins,” before “subsection (f)(3)”.
Pub. L. 116–942019—Subsec. (j)(4). struck out par. (4) which related to special rules for certain children with unearned income.
Pub. L. 115–97, § 11002(c)(1)2017—Subsec. (f)(2)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year,”.
Pub. L. 115–97, § 11002(a)Subsec. (f)(3). , added par. (3) and struck out former par. (3). Prior to amendment, text read as follows: “For purposes of paragraph (2), the cost-of-living adjustment for any calendar year is the percentage (if any) by which—
“(A) the CPI for the preceding calendar year, exceeds
“(B) the CPI for the calendar year 1992.”
Pub. L. 115–97, § 11002(b)Subsec. (f)(6), (7). , added par. (6), redesignated former par. (6) as (7), and struck out former par. (7). Prior to amendment, text of par. (7) read as follows: “In prescribing tables under paragraph (1) which apply to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins shall be determined under paragraph (3) by substituting ‘1993’ for ‘1992’.”
Pub. L. 115–97, § 14223(a)Subsec. (h)(11)(C)(iii). , substituted “shall not include—” for “shall not include”, inserted subcl. (I) designation before “any foreign corporation”, and added subcl. (II).
Pub. L. 115–97, § 11002(c)(2)(A)Subsec. (i)(1)(C)(i). , substituted “for ‘2016’ in subparagraph (A)(ii)” for “for ‘1992’ in subparagraph (B)”.
Pub. L. 115–97, § 11002(c)(2)(B)Subsec. (i)(3)(C). , substituted “subsection (f)(3)(A)(ii) shall be applied by substituting ‘2012’ for ‘2016’ ” for “subsection (f)(3)(B) shall be applied by substituting ‘2012’ for ‘1992’ ”.
Pub. L. 113–2952014—Subsec. (f)(7). amended par. (7) generally. Prior to amendment, text read as follows:
Calendar year 1994“(A) .—In prescribing the tables under paragraph (1) which apply with respect to taxable years beginning in calendar year 1994, the Secretary shall make no adjustment to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate begins under any table contained in subsection (a), (b), (c), (d), or (e).
Later calendar years“(B) .—In prescribing tables under paragraph (1) which apply with respect to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts referred to in subparagraph (A) shall be determined under paragraph (3) by substituting ‘1993’ for ‘1992’.”
Pub. L. 112–240, § 102(c)(2)2013—Subsec. (h)(1)(B). , substituted “0 percent” for “5 percent (0 percent in the case of taxable years beginning after 2007)” in introductory provisions.
Pub. L. 112–240, § 102(b)(1)Subsec. (h)(1)(C) to (F). , added subpars. (C) and (D), redesignated former subpars. (D) and (E) as (E) and (F), respectively, and struck out former subpar. (C) which read as follows: “15 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the amount on which a tax is determined under subparagraph (B);”.
Pub. L. 112–240, § 101(b)(1)(A)Subsec. (i)(2). , amended par. (2) generally. Prior to amendment, par. (2) related to reductions in rates after .
Pub. L. 110–1852008—Subsec. (i)(1)(D). struck out heading and text of subpar. (D). Text read as follows: “This paragraph shall not apply to any taxable year to which section 6428 applies.”
Pub. L. 110–28, § 8241(a)Subsec. (g)(2)(A). , amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such child has not attained age 18 before the close of the taxable year,”.
Pub. L. 108–311, § 101(c)2004—Subsec. (f)(8). , amended par. (8) generally, substituting provisions relating to elimination of marriage penalty in 15-percent bracket for provisions relating to phaseout of marriage penalty in 15-percent bracket.
Pub. L. 108–357, § 413(c)(1)(A)Subsec. (h)(10)(F) to (H). , inserted “and” at end of subpar. (F), redesignated subpar. (H) as (G), and struck out former subpar. (G) which read as follows: “a foreign investment company which is described in section 1246(b)(1) and for which an election is in effect under section 1247; and”.
Pub. L. 108–311, § 402(a)(2)Subsec. (h)(11)(B)(iii)(I). , substituted “substituting in section 246(c)” for “substituting in section 246(c)(1)”, “121-day period” for “120-day period”, and “91-day period” for “90-day period”.
Pub. L. 108–357, § 413(c)(1)(B)Subsec. (h)(11)(C)(iii). , struck out “a foreign personal holding company (as defined in section 552), a foreign investment company (as defined in section 1246(b)), or” before “a passive foreign investment”.
Pub. L. 108–311, § 402(a)(3)Subsec. (h)(11)(D)(ii). , substituted “a taxpayer to whom this section applies” for “an individual”.
Pub. L. 108–311, § 101(d)(1)Subsec. (i)(1)(B)(i). , struck out “($12,000 in the case of taxable years beginning after , and before )” after “$14,000”.
Pub. L. 108–311, § 101(d)(2)Subsec. (i)(1)(C). , reenacted heading without change and amended text generally, substituting provisions relating to inflation adjustment in calendar years after 2003 for such provisions in calendar years after 2000.
Pub. L. 108–27, § 102(a)Subsec. (f)(8)(B). , inserted table item relating to years 2003 and 2004.
Pub. L. 108–27, § 301(a)(1)Subsec. (h)(1)(B). , substituted “5 percent (0 percent in the case of taxable years beginning after 2007)” for “10 percent”.
Pub. L. 108–27, § 301(b)(1)(A)Subsec. (h)(2). , (B), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows:
Reduction in 10-percent rate“(A) .—In the case of any taxable year beginning after , the rate under paragraph (1)(B) shall be 8 percent with respect to so much of the amount to which the 10-percent rate would otherwise apply as does not exceed qualified 5-year gain, and 10 percent with respect to the remainder of such amount.
Reduction in 20-percent rate“(B) .—The rate under paragraph (1)(C) shall be 18 percent with respect to so much of the amount to which the 20-percent rate would otherwise apply as does not exceed the lesser of—
“(i) the excess of qualified 5-year gain over the amount of such gain taken into account under subparagraph (A) of this paragraph; or
“(ii) the amount of qualified 5-year gain (determined by taking into account only property the holding period for which begins after ),
and 20 percent with respect to the remainder of such amount. For purposes of determining under the preceding sentence whether the holding period of property begins after , the holding period of property acquired pursuant to the exercise of an option (or other right or obligation to acquire property) shall include the period such option (or other right or obligation) was held.”
Pub. L. 108–27, § 302(e)(1)Subsec. (h)(3). , amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “For purposes of this subsection, the term ‘adjusted net capital gain’ means net capital gain reduced (but not below zero) by the sum of—
Pub. L. 108–27, § 301(b)(1)(A)Subsec. (h)(9). , (C), redesignated par. (11) as (9) and struck out heading and text of former par. (9). Text read as follows: “For purposes of this subsection, the term ‘qualified 5-year gain’ means the aggregate long-term capital gain from property held for more than 5 years. The determination under the preceding sentence shall be made without regard to collectibles gain, gain described in paragraph (7)(A)(i), and section 1202 gain.”
Pub. L. 108–27, § 104(a)Subsec. (i)(1)(B)(i). , substituted “($12,000 in the case of taxable years beginning after , and before )” for “($12,000 in the case of taxable years beginning before )”.
Pub. L. 108–27, § 104(b)Subsec. (i)(1)(C). , amended heading and text of subpar. (C) generally. Text read as follows: “In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2000—
“(i) the Secretary shall make no adjustment to the initial bracket amount for any taxable year beginning before ,
“(ii) the cost-of-living adjustment used in making adjustments to the initial bracket amount for any taxable year beginning after , shall be determined under subsection (f)(3) by substituting ‘2007’ for ‘1992’ in subparagraph (B) thereof, and
“(iii) such adjustment shall not apply to the amount referred to in subparagraph (B)(iii).
If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.”
Pub. L. 108–27, § 105(a)Subsec. (i)(2). , amended table generally. Prior to amendment, table read as follows:
“In the case of taxable years beginning during calendar year:
The corresponding percentages shall be substituted for
the following percentages:
28%
31%
36%
39.6%
2001
27.5%
30.5%
35.5%
39.1%
2002 and 2003
27.0%
30.0%
35.0%
38.6%
2004 and 2005
26.0%
29.0%
34.0%
37.6%
2006 and thereafter
25.0%
28.0%
33.0%
35.0%”
Pub. L. 107–16, § 302(b)(2)2001—Subsec. (f). , substituted “Phaseout of marriage penalty in 15-percent bracket; adjustments” for “Adjustments” in heading.
Pub. L. 107–16, § 302(b)(1)Subsec. (f)(2)(A). , inserted “except as provided in paragraph (8),” before “by increasing”.
Pub. L. 107–16, § 301(c)(1)Subsec. (f)(6)(B). , substituted “(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied” for “(other than with respect to subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(4)(A)) shall be applied”.
Pub. L. 107–16, § 101(c)(2)(B)Subsec. (h)(13). , struck out par. (13), which set out special rules for determination of 28-percent rate gain, unrecaptured section 1250 gain, pass-thru entities, and charitable remainder trusts.
Pub. L. 106–5542000—Subsec.(h)(8). substituted “means the excess of—” and subpars. (A) and (B) for “means an amount equal to the gain excluded from gross income under section 1202(a).”
Pub. L. 105–206, § 6007(f)(1)1998—Subsec. (g)(3)(C), (D). , redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C). Text read as follows: “If tax is imposed under section 644(a)(1) with respect to the sale or exchange of any property of which the parent was the transferor, for purposes of applying subparagraph (A) to the taxable year of the parent in which such sale or exchange occurs—
“(i) taxable income of the parent shall be increased by the amount treated as included in gross income under section 644(a)(2)(A)(i), and
“(ii) the amount described in subparagraph (A)(ii) shall be increased by the amount of the excess referred to in section 644(a)(2)(A).”
Pub. L. 105–206, § 6005(d)(1)Subsec. (h). , reenacted subsec. heading without change and amended text of subsec. (h) generally, substituting present provisions comprising pars. (1) to (13) for former similar provisions comprising pars. (1) to (11).
Pub. L. 105–206, § 5001(a)(1)Subsec. (h)(5). , amended par. (5) generally. Prior to amendment, par. (5) read as follows:
percent rate gain“(5) 28-.—For purposes of this subsection—
In general“(A) .—The term ‘28-percent rate gain’ means the excess (if any) of—
“(i) the sum of—
“(I) the aggregate long-term capital gain from property held for more than 1 year but not more than 18 months;
“(II) collectibles gain; and
“(III) section 1202 gain, over
“(ii) the sum of—
“(I) the aggregate long-term capital loss (not described in subclause (IV)) from property referred to in clause (i)(I);
“(II) collectibles loss;
“(III) the net short-term capital loss; and
“(IV) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.
Special rules.—“(B)
Short sale gains and holding periods“(i) .—Rules similar to the rules of section 1233(b) shall apply where the substantially identical property has been held more than 1 year but not more than 18 months; except that, for purposes of such rules—
“(I) section 1233(b)(1) shall be applied by substituting ‘18 months’ for ‘1 year’ each place it appears; and
“(II) the holding period of such property shall be treated as being 1 year on the day before the earlier of the date of the closing of the short sale or the date such property is disposed of.
Long-term losses“(ii) .—Section 1233(d) shall be applied separately by substituting ‘18 months’ for ‘1 year’ each place it appears.
Options“(iii) .—A rule similar to the rule of section 1092(f) shall apply where the stock was held for more than 18 months.
Section 1256 contracts“(iv) .—Amounts treated as long-term capital gain or loss under section 1256(a)(3) shall be treated as attributable to property held for more than 18 months.”
Pub. L. 105–206, § 5001(a)(3)Subsec. (h)(7)(A)(i), (ii). , amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
“(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if—
“(I) section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, and
“(II) only gain from property held for more than 18 months were taken into account, over
“(ii) the excess (if any) of—
“(I) the amount described in paragraph (5)(A)(ii), over
“(II) the amount described in paragraph (5)(A)(i).”
Pub. L. 105–206, § 5001(a)(4)Subsec. (h)(13). , struck out “for periods during 1997” after “Special rules” in par. heading and amended headings and text of subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows:
Determination of 28-percent rate gain“(A) .—In applying paragraph (5)—
“(i) the amount determined under subclause (I) of paragraph (5)(A)(i) shall include long-term capital gain (not otherwise described in paragraph (5)(A)(i)) which is properly taken into account for the portion of the taxable year before ;
“(ii) the amounts determined under subclause (I) of paragraph (5)(A)(ii) shall include long-term capital loss (not otherwise described in paragraph (5)(A)(ii)) which is properly taken into account for the portion of the taxable year before ; and
“(iii) clauses (i)(I) and (ii)(I) of paragraph (5)(A) shall be applied by not taking into account any gain and loss on property held for more than 1 year but not more than 18 months which is properly taken into account for the portion of the taxable year after , and before .
Other special rules.—“(B)
Determination of unrecaptured section 1250 gain not to include pre- gain“(i) .—The amount determined under paragraph (7)(A)(i) shall not include gain properly taken into account for the portion of the taxable year before .
Other transitional rules for 18-month holding period“(ii) .—Paragraphs (6)(A) and (7)(A)(i)(II) shall be applied by substituting ‘1 year’ for ‘18 months’ with respect to gain properly taken into account for the portion of the taxable year after , and before .”
Pub. L. 105–277, § 4002(i)(1)Subsec. (h)(13)(B). , substituted “paragraph (7)(A)(i)” for “paragraph (7)(A)” in introductory provisions.
Pub. L. 105–341997—Subsec. (h). amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: “If a taxpayer has a net capital gain for any taxable year, then the tax imposed by this section shall not exceed the sum of—
“(1) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
“(A) taxable income reduced by the amount of the net capital gain, or
“(B) the amount of taxable income taxed at a rate below 28 percent, plus
“(2) a tax of 28 percent of the amount of taxable income in excess of the amount determined under paragraph (1).
For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii).”
Pub. L. 104–188, § 1704(m)(1)1996—Subsec. (g)(7)(A)(ii). , amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “such gross income is more than $500 and less than $5,000,”.
Pub. L. 104–188, § 1704(m)(2)(A)Subsec. (g)(7)(B)(i). , substituted “twice the amount described in paragraph (4)(A)(ii)(I)” for “$1,000”.
Pub. L. 104–188, § 1704(m)(2)(B)Subsec. (g)(7)(B)(ii)(II). , amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: “for each such child, the lesser of $75 or 15 percent of the excess of the gross income of such child over $500, and”.
Pub. L. 103–661993—Subsecs. (a) to (e). , §§ 13201(a), 13202(a), amended subsecs. (a) to (e) generally, substituting five-tiered tax tables for all categories applicable to tax years after , for prior three-tiered tax tables.
Pub. L. 103–66, § 13206(d)(2)Subsec. (h). , inserted as concluding provision at end “For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii).”
Pub. L. 101–508, § 11101(a)1990—Subsecs. (a) to (e). , amended subsecs. (a) to (e) generally, substituting three-tiered tax tables for all categories applicable to tax years after , for prior two-tiered tax tables.
Pub. L. 101–508, § 11101(b)(1), struck out subsec. (g) which provided for phaseout of 15-percent rate and personal exemptions.
Pub. L. 101–508, § 11101(d)(2)Subsec. (h). , redesignated subsec. (j) as (h) and struck out former subsec. (h) which provided tax schedules for taxable years beginning in 1987.
Pub. L. 101–508, § 11101(c), amended subsec. (j) generally. Prior to amendment, subsec. (j) read as follows:
In general“(1) .—If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of—
“(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
“(i) the taxable income reduced by the amount of net capital gain, or
“(ii) the amount of taxable income taxed at a rate below 28 percent, plus
“(B) a tax of 28 percent of the amount of taxable income in excess of the amount determined under subparagraph (A), plus
“(C) the amount of increase determined under subsection (g).
Years to which subsection applies“(2) .—This subsection shall apply to—
“(A) any taxable year beginning in 1987, and
“(B) any taxable year beginning after 1987 if the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) (whichever applies) for such taxable year exceeds 28 percent.”
Pub. L. 101–239, § 7831(a)1989—Subsec. (f)(6)(B). , substituted “subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(3)” for “section 63(c)(4)”.
Pub. L. 101–239, § 7811(j)(1)Subsec. (i)(3)(C), (D). , redesignated subpar. (C), relating to special rule where parent has different taxable year, as (D).
Pub. L. 101–239, § 7816(b)Subsec. (i)(7)(A). , inserted “(other than for purposes of this paragraph)” after “shall be treated” in concluding provisions.
Pub. L. 100–647, § 1001(a)(3)1988—Subsec. (g)(2). , inserted provision relating to application of subpar. (B) at end of last sentence.
Pub. L. 100–647, § 1014(e)(2)Subsec. (i)(3)(A). , substituted “any exclusion, deduction, or credit” for “any deduction or credit”.
Pub. L. 100–647, § 1014(e)(7)Subsec. (i)(3)(C). , added subpar. (C) relating to special rule where parent has different taxable year.
Pub. L. 100–647, § 1014(e)(3)(A)Subsec. (i)(4)(A)(i). , substituted “adjusted gross income” for “gross income” and inserted “attributable to” after “which is not”.
Pub. L. 100–647, § 1014(e)(3)(B)Subsec. (i)(4)(A)(ii)(II). –(D), substituted “his deductions” for “his deduction”, “the itemized deductions allowed” for “the deductions allowed”, and “adjusted gross income” for “gross income”.
Pub. L. 100–647, § 1014(e)(6)Subsec. (i)(5)(A). , substituted “custodial parent (within the meaning of section 152(e))” for “custodial parent”.
Pub. L. 99–514, § 101(a)1986—Subsecs. (a) to (e). , in amending subsecs. (a) to (e) generally, substituted a general tax table for tax tables (1), (2), and (3) in each subsec. applicable to taxable years beginning in 1982, 1983, and after 1983, respectively.
Pub. L. 99–514, § 101(a)Subsec. (f). , in amending subsec. (f) generally, in par. (1) substituted “1988,” for “1984” and struck out “paragraph (3) of” before “subsections”, in par. (2) struck out “paragraph (3) of” before “subsection” in introductory provisions, substituted subpars. (A) to (C) for former subpars. (A) to (C) which read as follows:
“(A) by increasing—
“(i) the maximum dollar amount on which no tax is imposed under such table, and
“(ii) the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table,
by the cost-of-living adjustment for such calendar year,
“(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A)(ii), and
“(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.”,
and struck out concluding provisions which read as follows: “If any increase determined under subparagraph (A) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10 (or if such increase is a multiple of $5, such increase shall be increased to the next highest multiple of $10).”, in par. (3)(B) substituted “1987” for “1983”, in par. (4) substituted “August 31” for “September 30”, in par. (5) inserted requirement that the Consumer Price Index most consistent with such Index for calendar year 1986 be used, and added par. (6).
Pub. L. 99–514, § 101(a)Subsecs. (g), (h). , in amending section generally, added subsecs. (g) and (h).
Pub. L. 97–448, § 101(a)(3)1982—Subsecs. (d), (e). , set out as a note below, provided for amendment of the tables applying to married individuals filing separately or to estates and trusts so as to correct any figure differing by not more than 50 cents from the correct amount under the formula used in constructing such table. Corrections to the tables in subsecs. (d) and (e) appeared in Announcement 83–50 contained in Internal Revenue Bulletin No. 1983–12 of .
Pub. L. 97–34, § 101(a)1981—Subsecs. (a) to (e). , generally revised tax tables downward providing for cumulative across-the-board reductions of 23 percent on a three phase schedule under which different new rates were set for taxable years beginning in 1982, for taxable years beginning in 1983, and for taxable years beginning after 1983.
Pub. L. 95–6001978—Subsec. (a). generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,400 or less was substituted for a bottom bracket imposing no tax on taxable income of $3,200 or less.
Pub. L. 95–600Subsec. (b). generally made a downward revision of tax table for heads of household resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.
Pub. L. 95–600Subsec. (c). generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.
Pub. L. 95–600Subsec. (d). generally made a downward revision of tax tables for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,700 or less was substituted for a bottom bracket imposing no tax on taxable income of $1,600 or less.
Pub. L. 95–600Subsec. (e). generally made a downward revision of tax tables for estates and trusts resulting in a table under which, among other changes, a bottom bracket under which a tax of 14% is imposed on taxable income of $1,050 for a bottom bracket under which a tax of 14% was imposed on taxable income of $500 or less.
Pub. L. 95–301977—Subsec. (a). generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.
Pub. L. 95–30Subsec. (b). generally made a downward revision of tax table for heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.
Pub. L. 95–30Subsec. (c). generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less.
Pub. L. 95–30Subsec. (d). generally made a downward revision of tax table for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,600 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less. Provisions making table applicable to estates and trusts were struck out. See subsec. (e).
Pub. L. 95–30Subsec. (e). added subsec. (e) consisting of table formerly contained in subsec. (d) but without any downward revision and limited so as to apply only to estates and trusts.
Pub. L. 91–1721969—Subsec. (a). substituted a table of rates of tax for married individuals filing joint returns and surviving spouses for the tables of rates of tax on individuals. For rates of taxes on unmarried individuals and married persons filing separate returns, see subsecs. (c) and (d) of this section.
Pub. L. 91–172section 2(b) of this titleSubsec. (b). generally revised rates of tax of heads of household downwards and struck out provisions defining head of household, determination of status, and limitations. For definition of head of household, determination of status, and limitations, see .
Pub. L. 91–172Subsec. (c). substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household) for special rules explaining the rates of tax imposed under former subsecs. (a) and (b)(1) and prescribing a maximum limit of 87 percent of the taxable year.
Pub. L. 91–172section 2(d) of this titleSubsec. (d). substituted a table of rates of tax for married individuals filing separate returns for provision prescribing the applicability of the rates to non-resident aliens. For applicability of rates of tax to non-resident aliens, see .
Pub. L. 89–8091966—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).
Pub. L. 88–2721964— amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other brackets by cuts averaging about 20 percent and effectuated these cuts in two steps, one in 1964, and one in 1965.
Except as otherwise provided in this subsection, the amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after .
“(2)
Coordination with alternative minimum tax .—
section 55 of this titleThe amendment made by subsection (b) [amending ] shall apply to taxable years beginning after .
“(3)
Elective retroactive application .—
A taxpayer may elect (at such time and in such manner as the Secretary of the Treasury (or the Secretary’s designee) may provide) for the amendment made by subsection (a) to also apply to taxable years of the taxpayer which begin in 2018, 2019, or both (as specified by the taxpayer in such election).”
Except as otherwise provided in subsection (a) [see Tables for classification] or paragraph (2) of this subsection, the amendments made by this section [see Tables for classification] shall take effect on the date of enactment of this Act [].
“(2)
Savings provision .—
If—
“(A)
any provision amended or repealed by the amendments made by this section applied to—
“(i)
any transaction occurring before the date of the enactment of this Act,
“(ii)
any property acquired before such date of enactment, or
“(iii)
any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(B)
the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after [such] date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
section 53511 of Title 46Except as otherwise provided, the amendments made by subsections (b) and (c) [amending this section, sections 55, 531, 541, 1445, and 7518 of this title, and , Shipping] shall apply to taxable years beginning after .
“(2)
Withholding .—
section 1445 of this titleThe amendments made by paragraphs (1)(C) and (3) of subsection (c) [amending ] shall apply to amounts paid on or after .”
section 1324 of Title 31section 23 of this titlesection 36C of this title“Each provision of law amended by this section [amending sections 23, 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and , Money and Finance, and renumbering as ] is amended to read as such provision would read if this section had never been enacted. The amendments made by the preceding sentence shall apply to taxable years beginning after .”
section 1324 of Title 31section 23 of this titlesection 36C of this title“Except as provided in subsection (c) [set out as a note above], the amendments made by this section [amending sections 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and , Money and Finance, and renumbering as ] shall apply to taxable years beginning after .”
Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 170, 171, 245, 312, 443, 465, 508, 542, 543, 562, 563, 751, 864, 898, 904, 951, 954, 989, 1014, 1016, 1212, 1223, 1248, 1260, 1291, 1294, 4947, 4948, 6103, 6501, and 6679 of this title and repealing sections 551 to 558, 1246, 1247, and 6035 of this title] shall apply to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.
“(2)
Subsection (c)(27) .—
section 6103 of this titleThe amendments made by subsection (c)(27) [amending ] shall apply to disclosures of return or return information with respect to taxable years beginning after .”
Pub. L. 107–16, § 901Pub. L. 112–240, title I, § 101(a)(1)126 Stat. 2315 “Each amendment made by this title [amending this section and sections 24, 32, 55, and 63 of this title] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [, which was repealed by , , , was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates.”
Pub. L. 108–27“The amendments made by subsection (a) [amending this section and sections 691, 854, and 857 of this title and provisions set out as a note under this section] shall take effect as if included in section 302 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 [].”
“The amendments made by this section [amending this section and provisions set out as a note under this section] shall apply to taxable years beginning after .”
The amendments made by this section [amending this section] shall apply to taxable years beginning after .
“(2)
Tables for 2003 .—
The Secretary of the Treasury shall modify each table which has been prescribed under section 1(f) of the Internal Revenue Code of 1986 for taxable years beginning in 2003 and which relates to the amendment made by subsection (a) to reflect such amendment.”
section 6429 of this titlePub. L. 107–16, § 901Pub. L. 112–240, title I, § 101(a)(1)126 Stat. 2315 “Each amendment made by this title [enacting , amending this section and sections 24, 55, and 63 of this title, and amending provisions set out as notes under this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [, which was repealed by , , , was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates.”
section 1177 of Title 46Except as otherwise provided by this subsection, the amendments made by this section [amending this section, sections 55, 57, 1445, and 7518 of this title, and , Appendix, Shipping] shall apply to taxable years ending on or after .
“(2)
Withholding .—
section 1445 of this titleThe amendment made by subsection (a)(2)(C) [amending ] shall apply to amounts paid after the date of the enactment of this Act [].
“(3)
Small business stock .—
section 57 of this titleThe amendments made by subsection (b)(3) [amending ] shall apply to dispositions on or after .”
section 341 of this titleExcept as provided in paragraph (2), the amendments made by this section [amending this section and sections 163, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, and 1257 of this title and repealing ] shall apply to taxable years beginning after .
“(2)
Pass-thru entities .—
In the case of a pass-thru entity described in subparagraph (A), (B), (C), (D), (E), or (F) of section 1(h)(10) of the Internal Revenue Code of 1986, as amended by this Act, the amendments made by this section shall apply to taxable years ending after ; except that dividends received by such an entity on or before such date shall not be treated as qualified dividend income (as defined in section 1(h)(11)(B) of such Code, as added by this Act).”
Pub. L. 107–16, § 901Pub. L. 107–16, § 701section 55 of this titlesection 55 of this title“Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [, formerly set out below] (relating to sunset of provisions of such Act) shall not apply to title VII of such Act [, amending and enacting provisions set out as a note under ] (relating to alternative minimum tax).”
Pub. L. 107–16, § 901Pub. L. 107–16section 1107 of Title 29section 414 of this titlesection 1107 of Title 29“Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [, formerly set out below] shall not apply to the provisions of, and amendments made by, subtitles A through F of title VI of such Act [subtitles A to F [§§ 601–666] of title VI of , enacting sections 25B, 45E, 402A, and 4980F of this title, amending sections 24, 25, 25B, 26, 38, 39, 72, 132, 196, 219, 401, 402, 403, 404, 408, 408A, 409, 411, 412, 414 to 416, 457, 501, 505, 664, 861, 904, 1400C, 3401, 3405, 4972, 4973, 4975, 4979A, 6047, and 6051 of this title and sections 1003, 1053, 1054, 1082, 1104, and 1108 of Title 29, Labor, enacting provisions set out as notes under sections 24, 38, 72, 132, 219, 401, 402, 403, 404, 408, 409, 411, 412, 414 to 416, 457, 861, 4972, 4975, 4980F, and 7801 of this title and , and amending provisions set out as notes under and ] (relating to pension and individual retirement arrangement provisions).”
Pub. L. 107–16section 72 of this title“Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 [, formerly set out below] (relating to sunset provisions) shall not apply to section 402 of such Act [amending sections 72, 135, 221, 529, 530, 4973, and 6693 of this title and enacting provisions set out as a note under ] (relating to modifications to qualified tuition programs).”
section 6428 of this titleExcept as provided in paragraph (2), the amendments made by this section [enacting and amending this section and sections 15, 531, 541, 3402, and 3406 of this title] shall apply to taxable years beginning after .
“(2)
Amendments to withholding provisions .—
The amendments made by paragraphs (6), (7), (8), (9), (10), and (11) of subsection (c) [amending sections 3402 and 3406 of this title] shall apply to amounts paid after the 60th day after the date of the enactment of this Act []. References to income brackets and rates of tax in such paragraphs shall be applied without regard to [former] section 1(i)(1)(D) of the Internal Revenue Code of 1986.”
“The amendments made by this section [amending this section] shall apply to taxable years beginning after .”
, , , as amended by , , , provided that:
Pub. L. 107–16, title IX, § 901115 Stat. 150 Pub. L. 107–358, § 2116 Stat. 3015 Pub. L. 111–312, title I, § 101(a)(1)124 Stat. 3298 Pub. L. 107–16Pub. L. 107–1629 U.S.C. 1001Pub. L. 112–240, title I, § 101(a)(1)126 Stat. 2315 , , , as amended by , , ; , , , which provided that all provisions of, and amendments made by, (except for section 803 thereof (26 U.S.C. note prec. 101)) would not apply to taxable, plan, or limitation years beginning after , or, in the case of title V of , to estates of decedents dying, gifts made, or generation skipping transfers, after , and that the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 ( et seq.) would be applied and administered to such years, estates, gifts, and transfers as if such provisions and amendments had never been enacted, was repealed by , , .
section 901 of Pub. L. 107–16section 121 of this title“The amendments made by this subsection [repealing , formerly set out above, and provisions set out as an Effective and Termination Dates of 2010 Amendment note under ] shall apply to taxable, plan, or limitation years beginning after , and estates of decedents dying, gifts made, or generation skipping transfers after .”
section 1202 of this title“The amendments made by this section [amending this section and ] shall apply to stock acquired after the date of the enactment of this Act [].”
section 6601 of this titlePub. L. 105–206“The amendments made by this section [amending this section and sections 408A, 6015, 6103, 6159, 7421, 7443A, and 7491 of this title and amending provisions set out as a note under ] shall take effect as if included in the provisions of the 1998 Act [] to which they relate.”
Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 1223 and 1235 of this title] shall apply to taxable years ending after .
“(2)
Subsection (5) a)(.—
The amendments made by subsection (a)(5) [amending sections 1223 and 1235 of this title] shall take effect on .”
Pub. L. 105–34“Except as otherwise provided in this title [see Tables for classification], the amendments made by this title shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 [] to which they relate.”
section 1177 of Title 46Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 55, 57, 904, 1445, and 7518 of this title, and , Appendix, Shipping] shall apply to taxable years ending after .
“(2)
Withholding .—
section 1445 of this titleThe amendment made by subsection (c)(1) [amending ] shall apply only to amounts paid after the date of the enactment of this Act [].”
“The amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] shall apply to taxable years beginning after .”
section 1177 of Title 46“The amendments made by this section [amending this section, sections 32, 41, 59, 63, 135, 151, 513, 691, 904, 6103, and 7518 of this title, and , Appendix, Shipping] shall apply to taxable years beginning after .”
Pub. L. 101–239Pub. L. 100–647“Except as otherwise provided in this part [part I (§§ 7811–7817) of subtitle H of title VII of , see Tables for classification], any amendment made by this part shall take effect as if included in the provision of the 1988 Act [] to which such amendment relates.”
Pub. L. 99–514“Any amendment made by this section [amending this section and sections 42, 406, 407, and 1250 of this title and provisions set out as notes under sections 141 and 263A of this title] shall take effect as if included in the provision of the Tax Reform Act of 1986 [] to which such amendment relates.”
Pub. L. 99–514Except as otherwise provided in this title, any amendment made by this title [see Tables for classification], shall take effect as if included in the provision of the Reform Act [] to which such amendment relates.
“(b)
Waiver of Estimated Tax Penalties .—
No addition to tax shall be made under section 6654 or 6655 of the 1986 Code for any period before ( in the case of a taxpayer subject to section 6655 of the 1986 Code) with respect to any underpayment to the extent such underpayment was created or increased by any provision of this title or title II [see Tables for classification].”
section 67 of this titlesection 409 of Title 42section 223 of this titlesection 220 of this titlesection 32 of this titleExcept as otherwise provided in this section, the amendments made by this title [enacting , amending this section, sections 3, 5, 15, 21, 32, 62, 63, 74, 85, 86, 102, 108, 117, 129, 151, 152, 164, 170, 172, 183, 213, 265, 274, 280A, 402, 441, 443, 527, 541, 613A, 642, 667, 861, 862, 901, 904, 1398, 1441, 2032A, 3121, 3231, 3306, 3401, 3402, 3507, 4941, 4945, 6012 to 6014, 6212, 6504, 6511, and 7871 of this title, and , The Public Health and Welfare, renumbering as , repealing sections 24, 221, 222, and 1301 to 1305 of this title, and enacting provisions set out as a note under ] shall apply to taxable years beginning after .
“(b)
Unemployment Compensation .—
section 85 of this titleThe amendment made by section 121 [amending ] shall apply to amounts received after , in taxable years ending after such date.
“(c)
Prizes and Awards .—
section 409 of Title 42The amendments made by section 122 [amending sections 74, 102, 274, 3121, 3231, 3306, 3401, 4941, and 4945 of this title and , The Public Health and Welfare] shall apply to prizes and awards granted after .
“(d)
Scholarships .—
The amendments made by section 123 [amending sections 74, 117, 1441, and 7871 of this title] shall apply to taxable years beginning after , but only in the case of scholarships and fellowships granted after .
“(e)
Parsonage and Military Housing Allowances .—
section 265 of this titleThe amendment made by section 144 [amending ] shall apply to taxable years beginning before, on, or after, .”
Pub. L. 97–3495 Stat. 172 “Except as otherwise provided in this title, any amendment made by this title [see Tables for classification] shall take effect as if it had been included in the provision of the Economic Recovery Tax Act of 1981 [, , ] to which such amendment relates.”
section 1348 of this titlesection 21 of this title“The amendments made by subsections (a), (c), and (d) [amending this section and sections 3, 21, 55, 541, and 1304 of this title and repealing ] shall apply to taxable years beginning after ; except that the amendment made by paragraph (3) of subsection (d) [amending ] shall apply to taxable years ending after .”
“The amendments made by this section [amending this section and sections 63, 151, 6012, and 6013 of this title] shall apply to taxable years beginning after .”
“The amendments made by subsections (a), (b), (c), and (d) [amending sections 63, 402, 1302, and 6012 of this title] shall apply to taxable years beginning after .”
“The amendments made by sections 101, 102, and 104 [amending this section and sections 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443, 511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931, 1034, 1211, 1302, 6012, 6014, 6212, 6504, and 6654 of this title and repealing sections 36, 141, 142, 144, and 145 of this title] shall apply to taxable years beginning after .”
section 2 of this titlesection 2(c) of this titlesection 3 of this titlesection 6014 of this titlesection 1304 of this title“The amendments made by subsections (a) [amending this section], (b) [amending ], and (d) (other than paragraphs (1) and (8)) [amending sections 5, 511, 632, 641, 1347, and 6015 of this title] shall apply to taxable years beginning after , except that section 2(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [], as amended by subsection (b), shall also apply to taxable years beginning after . The amendments made by subsections (c) [amending ], (d)(1) [amending ], and (d)(8) [amending ] shall apply to taxable years beginning after ”.
section 877 of this titlesection 1493 of this title The amendments made by this section (other than the amendments made by subsections (h), (i), and (k)) [enacting , amending this section and sections 116, 154, 871, 872, 873, 874, 875, 932, 6015, and 7701 of this title, renumbering section 877 as 878, and repealing ] shall apply with respect to taxable years beginning after .
“(2)
section 1441 of this title The amendments made by subsection (h) [amending ] shall apply with respect to payments made in taxable years of recipients beginning after .
“(3)
section 1461 of this title The amendments made by subsection (i) [amending ] shall apply with respect to payments occurring after .
“(4)
section 3401 of this title The amendments made by subsection (k) [amending ] shall apply with respect to remuneration paid after .”
“Except for purposes of section 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [amending this section and sections 2, 11, 37, 141, 144, 242, 821, 871, 963, 6016, 6074, 6154, 6212, 6504, and 6655 of this title] shall apply with respect to taxable years beginning after .”
“This Act [amending sections 6303 and 7508A of this title and enacting provisions set out as notes under sections 6303 and 7508A of this title] may be cited as the ‘Disaster Related Extension of Deadlines Act’.”
“This Act [amending sections 4980H, 6055, 6056, and 6501 of this title and enacting provisions set out as notes under sections 4980H, 6055, and 6501 of this title] may be cited as the ‘Employer Reporting Improvement Act’.”
section 6055 of this title“This Act [amending sections 6055 and 6056 of this title and enacting provisions set out as a note under ] may be cited as the ‘Paperwork Burden Reduction Act’.”
section 124n of Title 6section 50905 of Title 51section 42301 of Title 49“This Act [amending sections 4043, 4081, 4083, 4261, 4271, and 9502 of this title, , Domestic Security, sections 106, 41742, 41743, 44310, 44803, 44807, 44810, 47104, 47107, 47114, 47115, 47141, 47143, 48101 to 48103, and 48105 of Title 49, Transportation, and , National and Commercial Space Programs, and amending provisions set out as a note preceding and provisions set out as notes under sections 40103, 41705, 41731, 42302, 44810, 47102, 47104, and 47141 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2024’.”
section 50905 of Title 51section 42301 of Title 49“This Act [amending sections 4043, 4081, 4083, 4261, 4271, and 9502 of this title, sections 106, 41742, 41743, 44310, 44803, 44807, 44810, 47104, 47107, 47114, 47115, 47141, 47143, 48101 to 48103, and 48105 of Title 49, Transportation, and , National and Commercial Space Programs, and amending provisions set out as a note preceding and provisions set out as notes under sections 40103, 41705, 41731, 42302, 44810, 47102, 47104, and 47141 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2023, Part II’.”
Pub. L. 116–260“This subtitle [subtitle B (§§ 271–288) of title II of div. N of , see Tables for classification] may be cited as the ‘COVID-related Tax Relief Act of 2020’.”
Pub. L. 116–94“This Act [div. O of , see Tables for classification] may be cited as the ‘Setting Every Community Up for Retirement Enhancement Act of 2019’.”
section 42301 of Title 49“This title [amending sections 4081, 4083, 4261, 4271, and 9502 of this title and sections 106, 41742, 41743, 44506, 47104, 47107, 47115, 47124, 47141, and 48101 to 48103 of Title 49, Transportation, and amending provisions set out as a note preceding and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2018’.”
lsection 42301 of Title 49“This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title, sections 254c–3, 256h, 256i, and 1395iii of Title 42, The Public Health and Welfare, and sections 106, 41742, 41743, 47104, 47107, 47114, 47115, 47124, 47141, 48101 to 48103, and 48114 of Title 49, Transportation, and amending provisions set out as a note under section 1395 of Title 42, provisions set out as a note preceding , and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the ‘Disaster Tax Relief and Airport and Airway Extension Act of 2017’.”
section 74 of this titlesection 74 of this title“This Act [amending and enacting provisions set out as a note under ] may be cited as the ‘United States Appreciation for Olympians and Paralympians Act of 2016’.”
section 6103 of this title“This Act [amending sections 6103 and 7213 of this title and enacting provisions set out as a note under ] may be cited as the ‘Recovering Missing Children Act’.”
section 42301 of Title 49“This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title and sections 106, 41742, 47104, 47107, 47115, 47124, 47141, and 48101 to 48103 of Title 49, Transportation, and amending provisions set out as a note preceding and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2016’.”
section 50905 of Title 51section 42301 of Title 49“This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title, sections 106, 41742, 47104, 47107, 47115, 47124, 47141, 48101 to 48103, and 48114 of Title 49, Transportation, and , National and Commercial Space Programs, and amending provisions set out as a note preceding and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2015’.”
Pub. L. 114–26“This Act [probably means sections 1 to 3 of , see Tables for classification] may be cited as the ‘Defending Public Safety Employees’ Retirement Act’.”
“This division [see Tables for classification] may be cited as the ‘Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014’ or the ‘Stephen Beck, Jr., ABLE Act of 2014’.”
section 282a of Title 42“This Act [amending sections 9006, 9008, 9009, 9012, and 9037 of this title and sections 282 and 282a of Title 42, The Public Health and Welfare, and enacting provisions set out as a note under ] may be cited as the ‘Gabriella Miller Kids First Research Act’.”
section 503 of Title 42section 352 of Title 45section 3304 of this titlesection 3304 of this title“This title [enacting sections 505 and 1111 of Title 42, The Public Health and Welfare, amending sections 3304 and 3306 of this title, , and , Railroads, enacting provisions set out as notes under this section, sections 3304 and 3306 of this title, and sections 503 and 1111 of Title 42, amending provisions set out as notes under , and repealing provisions set out as a note under ] may be cited as the ‘Extended Benefits, Reemployment, and Program Integrity Improvement Act’.”
Pub. L. 112–96section 352 of Title 45section 3304 of this title“This subtitle [subtitle B (§§ 2121–2124) of title II of , amending , Railroads, and enacting and amending provisions set out as notes under ] may be cited as the ‘Unemployment Benefits Extension Act of 2012’.”
Pub. L. 112–96section 503 of Title 42section 3304 of this title“This subtitle [subtitle D (§§ 2160–2166) of title II of , amending sections 3304 and 3306 of this title and , The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title, and repealing provisions set out as a note under ] may be cited as the ‘Layoff Prevention Act of 2012’.”
“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41742, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2012’.”
section 4547 of Title 12section 645 of Title 2section 1709 of Title 12lsection 352 of Title 45section 1709 of Title 12section 1395ww of Title 42“This Act [enacting , Banks and Banking, amending , The Congress, , sections 1395, 1395m, 1395w–4, 1396a, 1396r–6, and 1396u–3 of Title 42, The Public Health and Welfare, and , Railroads, enacting provisions set out as notes under sections 1401 and 3304 of this title, , and , and amending provisions set out as notes under sections 1401 and 3304 of this title and sections 1395m, 1395w–4, and 1395ww of Title 42] may be cited as the ‘Temporary Payroll Tax Cut Continuation Act of 2011’.”
“This title [amending sections 4081, 4261, 4271 and 9502 of this title and sections 106, 40117, 41742, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title, and amending provisions set out as notes under section 41731 and 47109 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2011, Part V’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 41731, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Airport and Airway Extension Act of 2011, Part IV’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Airport and Airway Extension Act of 2011, Part III’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Airport and Airway Extension Act of 2011, Part II’.”
“This Act [amending sections 36B and 6041 of this title and enacting provisions set out as notes under sections 36B and 6041 of this title] may be cited as the ‘Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Airport and Airway Extension Act of 2011’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Airport and Airway Extension Act of 2010, Part IV’.”
section 6697 of this title“This Act [amending sections 267, 302, 316, 562, 851, 852, 853, 853A, 854, 855, 860, 871, 1212, and 4982 of this title, repealing , and enacting provisions set out as notes under sections 267, 316, 562, 851, 852, 854, 855, 860, 1212, and 4982 of this title] may be cited as the ‘Regulated Investment Company Modernization Act of 2010’.”
“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 1135, 40117, 41743, 44302, 44303, 44703, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and sections 1135 and 40117 of Title 49, and amending provisions set out as notes under sections 41731, 44701, and 47109 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2010, Part III’.”
“This title [amending sections 38 to 40, 55, 72, 162, 168, 179, 195, 280F, 402A, 460, 861, 862, 864, 1202, 1374, 1400L, 1400N, 6041, 6330, 6707A, 6721, and 6722 of this title and enacting provisions set out as notes under sections 38 to 40, 72, 162, 168, 179, 195, 280F, 402A, 460, 861, 1202, 1374, 6041, 6330, 6655, 6662A, 6707A, and 6721 of this title] may be cited as the ‘Creating Small Business Jobs Act of 2010’.”
“This Act [amending sections 6201, 6213, 6302, and 6501 of this title and enacting provisions set out as notes under sections 6201, 6302, and 6655 of this title] may be cited as the ‘Firearms Excise Tax Improvement Act of 2010’.”
section 3304 of this title“This Act [enacting and amending provisions set out as notes under ] may be cited as the ‘Unemployment Compensation Extension Act of 2010’.”
section 1187 of Title 8section 2131 of Title 22“This Act [amending sections 36, 6103, and 6657 of this title, , Aliens and Nationality, and , Foreign Relations and Intercourse, and enacting provisions set out as notes under sections 36, 6103, and 6657 of this title] may be cited as the ‘Homebuyer Assistance and Improvement Act of 2010’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Airport and Airway Extension Act of 2010, Part II’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Airport and Airway Extension Act of 2010’.”
section 119 of Title 17section 325 of Title 47section 1395w–4 of Title 42section 119 of Title 17“This Act [amending , Copyrights, sections 1395w–4 and 1396b of Title 42, The Public Health and Welfare, and , Telecommunications, enacting provisions set out as notes under sections 3304 and 6432 of this title and , and amending provisions set out as notes under sections 3304 and 6432 of this title and ] may be cited as the ‘Continuing Extension Act of 2010’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Federal Aviation Administration Extension Act of 2010’.”
section 6038D of this titlesection 777c of Title 16section 3121 of Title 31section 101 of Title 23section 901 of Title 2“This Act [enacting chapter 4 and , amending sections 51, 54F, 149, 163, 165, 179, 643, 679, 864, 871, 881, 1287, 1291, 1298, 3111, 3221, 4701, 6011, 6048, 6229, 6414, 6431, 6501, 6513, 6611, 6662, 6677, 6724, and 9502 to 9504 of this title, , Conservation, sections 405 and 410 of Title 23, Highways, , Money and Finance, and sections 5305, 5307, 5309, 5311, 5337, 5338, 31104, and 31144 of Title 49, Transportation, enacting provisions set out as notes under sections 38, 51, 54F, 149, 179, 643, 679, 864, 871, 1291, 6011, 6038D, 6048, 6229, 6431, 6655, 6662, 6677, 9502, and 9503 of this title and , and amending provisions set out as notes under , The Congress, sections 402, 403, and 405 of Title 23, and sections 5309, 5310, 5338, 14710, 31100, 31301, and 31309 of Title 49] may be cited as the ‘Hiring Incentives to Restore Employment Act’.”
section 119 of Title 17lsection 325 of Title 47section 6432 of this titlesection 119 of Title 17“This Act [amending sections 35, 139C, 6432, and 6720C of this title, , Copyrights, sections 1395 and 1395w–4 of Title 42, The Public Health and Welfare, and , Telecommunications, enacting provisions set out as a note under , and amending provisions set out as notes under sections 3304 and 6432 of this title and ] may be cited as the ‘Temporary Extension Act of 2010’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II’.”
section 1103 of Title 42section 352 of Title 45section 1103 of Title 42section 3304 of this title“This Act [amending sections 36, 56, 132, 172, 810, 864, 1400C, 3301, 6011, 6213, 6698, and 6699 of this title, , The Public Health and Welfare, and , Railroads, enacting provisions set out as notes under sections 36, 56, 132, 172, 864, 3301, 3304, 6011, 6213, 6655, and 6698 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Worker, Homeownership, and Business Assistance Act of 2009’.”
section 40117 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the ‘Fiscal Year 2010 Federal Aviation Administration Extension Act’.”
section 40117 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Federal Aviation Administration Extension Act of 2009’.”
Pub. L. 111–5“This part [part VI (§§ 1899–1899L) of subtitle I of title I of div. B of , amending sections 35, 4980B, 7527, and 9801 of this title, sections 1162, 1181, 2918, and 2919 of Title 29, Labor, and sections 300bb–2 and 300gg of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 35, 4980B, 7527, and 9801 of this title] may be cited as the ‘TAA Health Coverage Improvement Act of 2009’.”
section 352 of Title 45section 3304 of this title“This title [amending sections 603, 604, 607, 1103, 1308, and 1322 of Title 42, The Public Health and Welfare, and , Railroads, enacting provisions set out as notes under sections 3304 and 6428 of this title and sections 603, 607, 655, 1103, and 1308 of Title 42, and amending provisions set out as notes under ] may be cited as the ‘Assistance for Unemployed Workers and Struggling Families Act’.”
section 3304 of this title“This Act [enacting and amending provisions set out as notes under ] may be cited as the ‘Unemployment Compensation Extension Act of 2008’.”
section 376 of Title 28section 376 of Title 28“This Act [amending sections 6103 and 7803 of this title and , Judiciary and Judicial Procedure, and enacting provisions set out as notes under sections 6103 and 7207 of this title and ] may be cited as the ‘Inmate Tax Fraud Prevention Act of 2008’.”
section 40117 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the ‘Federal Aviation Administration Extension Act of 2008, Part II’.”
section 47104 of Title 49section 47109 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47115, 47141, and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as a note under ] may be cited as the ‘Federal Aviation Administration Extension Act of 2008’.”
section 1185a of Title 29section 1382a of Title 42“This Act [enacting chapter 15 and sections 45P and 877A of this title, amending sections 32, 38, 72, 121, 125, 134, 143, 219, 280C, 401, 403, 404, 408A, 414, 457, 530, 877, 3121, 3306, 3401, 6039G, 6103, 6428, 6511, 6651, 7701, and 9812 of this title, , Labor, and sections 300gg–5, 409, 410, 1382a, and 1382b of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 32, 38, 72, 121, 125, 134, 143, 219, 401, 408A, 414, 3121, 3401, 6103, 6428, 6511, and 6651 of this title and ] may be cited as the ‘Heroes Earnings Assistance and Relief Tax Act of 2008’.”
section 41731 of Title 49“This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 47104 and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and , and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the ‘Airport and Airway Extension Act of 2008’.”
section 1324 of Title 31“This Act [amending this section, sections 168, 179, 1400L, 1400N, 6211, 6213, and 6428 of this title, and , Money and Finance, and enacting provisions set out as notes under sections 168, 179, and 6428 of this title] may be cited as the ‘Economic Stimulus Act of 2008’.”
“This Act [amending sections 26 and 55 of this title and enacting provisions set out as notes under sections 26 and 55 of this title] may be cited as the ‘Tax Increase Prevention Act of 2007’.”
“This Act [enacting sections 139B and 6699 of this title, amending sections 42, 108, 121, 163, 216, 6103, and 6698 of this title, and enacting provisions set out as notes under sections 42, 108, 121, 139B, 163, 216, 6103, 6655, 6698, and 6699 of this title] may be cited as the ‘Mortgage Forgiveness Debt Relief Act of 2007’.”
Pub. L. 110–28section 6676 of this titlesection 411 of Title 42section 6655 of this title“This subtitle [subtitle B (§§ 8201–8248) of title VIII of , enacting , amending this section, sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 1368, 1400N, 1402, 6060, 6103, 6107, 6l09, 6330, 6404, 6503, 6657, 6694 to 6696, 7407, 7427, 7528, and 7701 of this title, and , The Public Health and Welfare, enacting provisions set out as notes under this section and sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 6060, 6330, 6404, 6657, and 6676 of this title, and amending provisions set out as a note under ] may be cited as the ‘Small Business and Work Opportunity Tax Act of 2007’.”
“This title [amending sections 106, 223, 408, and 4980G of this title and enacting provisions set out as notes under sections 106, 223, and 4980G of this title] may be cited as the ‘Health Opportunity Patient Empowerment Act of 2006’.”
section 4965 of this title“This Act [enacting , amending this section and sections 26, 54, 55, 142 to 144, 148, 149, 163, 167, 170, 179, 199, 355, 408A, 468B, 852, 871, 897, 911, 953, 954, 1221, 1355, 1445, 3402, 6011, 6033, 6049, 6159, 6652, 7122, and 7872 of this title, enacting provisions set out as notes under this section and sections 26, 54 to 56, 142, 143, 163, 167, 170, 199, 355, 408A, 468B, 852, 897, 911, 954, 1355, 3402, 4965, 6049, 6159, and 6655 of this title, and amending provisions set out as notes under this section and sections 56 and 114 of this title] may be cited as the ‘Tax Increase Prevention and Reconciliation Act of 2005’.”
Pub. L. 109–135“This subtitle [subtitle A (§§ 401–413) of title IV of , see Tables for classification] may be cited as the ‘Tax Technical Corrections Act of 2005’.”
“This Act [amending sections 170 and 7508 of this title and enacting provisions set out as notes under sections 170 and 7508 of this title] may be cited as the ‘Katrina Emergency Tax Relief Act of 2005’.”
section 1478 of Title 10section 58c of Title 19section 1478 of Title 10“This Act [amending sections 5, 62, 101, 121, 132, 134, 162, 501, 530, 692, 2201, 3121, 3306, 3401, 6013, and 7508 of this title, , Armed Forces, and , Customs Duties, and enacting provisions set out as notes under sections 5, 62, 101, 121, 132, 134, 501, 530, 2201, and 7508 of this title and ] may be cited as the ‘Military Family Tax Relief Act of 2003’.”
section 6429 of this titlesection 801 of Title 42section 1177 of Title 46section 341 of this titlesection 1396d of Title 42“This Act [enacting and , The Public Health and Welfare, amending this section, sections 24, 55, 57, 63, 163, 168, 179, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, 1257, 1400L, 1445, and 7518 of this title, and , Appendix, Shipping, repealing , enacting provisions set out as notes under this section, sections 24, 55, 63, 168, and 179 of this title, and , and amending provisions set out as notes under this section] may be cited as the ‘Jobs and Growth Tax Relief Reconciliation Act of 2003’.”
section 3304 of this title“This Act [enacting and amending provisions set out as notes under ] may be cited as the ‘Unemployment Compensation Amendments of 2003’.”
“This Act [see Tables for classification] may be cited as the ‘Job Creation and Worker Assistance Act of 2002’.”
, , , provided that:
Pub. L. 107–134, § 1(a)115 Stat. 2427 section 1148 of Title 29section 1302 of Title 29section 401 of Title 42section 40101 of Title 49section 40101 of Title 49, , , provided that: This Act [enacting sections 139 and 5891 of this title and , Labor, amending sections 5, 101, 104, 140, 642, 692, 2011, 2053, 2201, 6013, 6081, 6103, 6105, 6161, 6404, 7213, 7508, and 7508A of this title and , enacting provisions set out as notes under sections 101, 108, 139, 501, 642, 692, 2011, 5891, 6081, and 6103 of this title, , The Public Health and Welfare, and , Transportation, and amending provisions set out as a note under ] may be cited as the ‘Victims of Terrorism Tax Relief Act of 2001’.”
section 101 of this title“This Act [amending provisions set out as a note under ] may be cited as the ‘Fallen Hero Survivor Benefit Fairness Act of 2001’.”
section 1(a)(7) of Pub. L. 106–554“This Act [H.R. 5662, as enacted by , see Tables for classification] may be cited as the ‘Community Renewal Tax Relief Act of 2000’.”
“This Act [enacting sections 114 and 941 to 943 of this title, amending sections 56, 275, 864, 903 and 999 of this title, and repealing sections 921 to 927 of this title] may be cited as the ‘FSC Repeal and Extraterritorial Income Exclusion Act of 2000’.”
section 1681 of Title 19“This title [enacting sections 1681 to 1681b of Title 19, Customs Duties, amending sections 5704, 5754, and 5761 of this title, and enacting provisions set out as notes under sections 5704 and 5761 of this title and ] may be cited as the ‘Imported Cigarette Compliance Act of 2000’.”
section 300aa–11 of Title 42“This title [amending sections 4132 and 9510 of this title and , The Public Health and Welfare, and enacting provisions set out as notes under sections 4132 and 9510 of this title] may be cited as the ‘Vaccine Injury Compensation Program Modification Act’.”
lsection 9511 of this titlesection 172 of this title“This title [amending sections 40, 132, 4041, 4051, 4071, 4081, 4091, 4221, 4481 to 4483, 6156, 6412, 6421, 6427, 9503, and 9504 of this title and section 460–11 of Title 16, Conservation, repealing , enacting provisions set out as notes under sections 40, 132, 172, 4041, 6421, and 9503 of this title, and amending provisions set out as a note under ] may be cited as the ‘Surface Transportation Revenue Act of 1998’.”
section 7213A of this title“This Act [enacting , amending sections 7213 and 7431 of this title, and enacting provisions set out as notes under sections 7213 and 7431 of this title] may be cited as the ‘Taxpayer Browsing Protection Act’.”
“This Act [amending sections 4041, 4081, 4091, 4261, 4271, and 9502 of this title and enacting provisions set out as notes under sections 4041, 4081, and 4261 of this title] may be cited as the ‘Airport and Airway Trust Fund Tax Reinstatement Act of 1997’.”
section 7608 of this title“This Act [enacting sections 4958, 7434, 7435, and 7524 of this title, amending sections 501, 4955, 4963, 6013, 6033, 6041 to 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, 6050N, 6103, 6104, 6159, 6201, 6213, 6323, 6334, 6343, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 6685, 7122, 7213, 7422, 7430, 7433, 7454, 7502, 7608, 7609, 7623, 7802, 7805, and 7811 of this title, renumbering sections 7434 and 7435 as sections 7435 and 7436 of this title, enacting provisions set out as notes under sections 501, 4955, 6013, 6033, 6041, 6103, 6104, 6159, 6201, 6311, 6323, 6334, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 7122, 7430, 7433 to 7435, 7524, 7608, 7609, 7623, 7802, 7803, 7805, and 7811 of this title, and amending provisions set out as a note under ] may be cited as the ‘Taxpayer Bill of Rights 2’.”
Pub. L. 103–465“This subtitle [subtitle F (§§ 750–781) of title VII of , enacting sections 1310, 1311, and 1350 of Title 29, Labor, amending sections 401, 404, 411, 412, 415, 417, 4971, and 4972 of this title and sections 1053 to 1056, 1082, 1132, 1301, 1303, 1305, 1306, 1322, 1341, 1342, and 1343 of Title 29, and enacting provisions set out as notes under sections 401, 411, 412, and 4972 of this title and sections 1056, 1082, 1303, 1306, 1310, 1311, 1322, 1341, and 1342 of Title 29] may be cited as the ‘Retirement Protection Act of 1994’.”
section 3510 of this titlesection 3701 of Title 31section 3701 of Title 31“This Act [enacting , amending sections 3102 and 3121 of this title, , Money and Finance, and sections 401, 402, 404, 409, 410, and 1383 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 3102 and 3510 of this title, , and sections 401, 402, and 1383 of Title 42] may be cited as the ‘Social Security Domestic Employment Reform Act of 1994’.”
section 3304 of this titlesection 3304 of this titlesection 352 of Title 45section 3304 of this title“This Act [amending sections 503, 504, 1105, 1108, and 1382j of Title 42, The Public Health and Welfare, enacting provisions set out as notes under and sections 503 and 1382j of Title 42, amending provisions set out as notes under and , Railroads, and repealing provisions set out as a note under ] may be cited as the ‘Unemployment Compensation Amendments of 1993’.”
Pub. L. 103–66“This chapter [chapter 1 (§§ 13001–13444) of title XIII of , see Tables for classification] may be cited as the ‘Revenue Reconciliation Act of 1993’.”
Pub. L. 102–486section 9701 of this title“This subtitle [subtitle C (§§ 19141–19143) of title XIX of , enacting sections 9701 to 9722 of this title, amending sections 1231 and 1232 of Title 30, Mineral Lands and Mining, and enacting provisions set out as a note under ] may be cited as the ‘Coal Industry Retiree Health Benefit Act of 1992’.”
section 1110 of Title 42section 8509 of Title 5section 2291 of Title 19section 8509 of Title 5section 2291 of Title 19section 3304 of this titlesection 352 of Title 45“This Act [enacting , The Public Health and Welfare, amending sections 55, 62, 72, 151, 219, 401 to 404, 406 to 408, 411, 414, 415, 457, 691, 871, 877, 1441, 3121, 3304, 3306, 3402, 3405, 4973, 4980A, 6047, 6652, 6655, and 7701 of this title, , Government Organization and Employees, , Customs Duties, and sections 502, 503, 1101, 1102, 1104, and 1105 of Title 42, enacting provisions set out as notes under sections 401, 402, 3302, 3304, and 6655 of this title, , , and sections 502, 666, 1102, and 1108 of Title 42, and amending provisions set out as notes under , sections 502 and 666 of Title 42, and , Railroads] may be cited as the ‘Unemployment Compensation Amendments of 1992’.”
section 9511 of this titlelsection 9503 of this titlesection 101 of Title 23“This title [enacting , amending sections 4041, 4051, 4071, 4081, 4091, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, 9503, and 9504 of this title and section 460–11 of Title 16, Conservation, and enacting provisions set out as notes under , , Highways, and section 1601 of former Title 49, Transportation] may be cited as the ‘Surface Transportation Revenue Act of 1991’.”
“This Act [amending sections 25, 28, 41, 42, 48, 51, 57, 120, 127, 143, 144, 162, 864, and 6655 of this title and enacting provisions set out as notes under sections 25, 28, 42, 51, 120, 127, 143, 144, 162, 864, and 6655 of this title] may be cited as the ‘Tax Extension Act of 1991’.”
Pub. L. 101–239“This subtitle [subtitle G (§§ 7701–7743) of title VII of , see Tables for classification] may be cited as the ‘Improved Penalty Administration and Compliance Tax Act’.”
Pub. L. 100–647section 504 of Title 5“This subtitle [subtitle J (§§ 6226–6247) of title VI of , enacting sections 6159, 6326, 6712, 7430, 7432, 7433, 7520, 7521, and 7811 of this title, amending sections 6213, 6214, 6331, 6332, 6334, 6335, 6343, 6404, 6512, 6601, 6673, 6863, 7216, 7429, 7481, 7482, 7802, and 7805 of this title and , Government Organization and Employees, renumbering section 6326 as 6327, 7432 as 7433, and 7433 as 7434 of this title, and enacting provisions set out as notes under this section and sections 6159, 6213, 6214, 6326, 6331, 6404, 6512, 6673, 6712, 6863, 7429, 7430, 7432, 7520, 7521, 7605, 7801 to 7803, 7805, and 7811 of this title] may be cited as the ‘Omnibus Taxpayer Bill of Rights’.”
section 4283 of this title“This title [enacting , amending sections 4041, 4261, 4271, 6427, and 9502 of this title, and enacting provisions set out as notes under sections 4041 and 4261 of this title] may be cited as the ‘Airport and Airway Revenue Act of 1987’.”
Pub. L. 100–203section 1349 of Title 29“This part [part II (§§ 9302–9346) of subtitle D of part II of , enacting sections 1085b and 1371 of Title 29, Labor, amending sections 401, 404, 411, 412, 414, and 4971 of this title and sections 1021, 1023, 1024, 1054, 1082 to 1084, 1085a, 1086, 1103, 1107, 1113, 1132, 1201, 1301, 1305 to 1307, 1322, 1341, 1342, 1344, 1349, 1362, 1364, 1367, and 1368 of Title 29, repealing , and enacting provisions set out as notes under sections 401, 404, 412, and 4971 of this title and sections 1054, 1107, 1132, 1301, 1305, 1322, and 1344 of Title 29] may be cited as the ‘Pension Protection Act’.”
l“This title [amending sections 4041, 4051, 4052, 4071, 4081, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, and 9503 of this title and section 460–11 of Title 16, Conservation, and enacting provisions set out as notes under sections 4052 and 4481 of this title] may be cited as the ‘Highway Revenue Act of 1987’.”
section 988a of Title 33section 4042 of this title“This title [enacting sections 4461, 4462, 9505, and 9506 of this title and , Navigation and Navigable Waters, amending and sections 984 and 1804 of Title 33, repealing sections 1801 and 1802 of Title 33, and enacting provisions set out as notes under sections 4042, 4461, 9505, and 9506 of this title and sections 984 and 988 of Title 33] may be cited as the ‘Harbor Maintenance Revenue Act of 1986’.”
section 9601 of Title 42“This title [enacting sections 59A, 4671, 4672, 9507, and 9508 of this title, amending sections 26, 164, 275, 936, 1561, 4041, 4042, 4081, 4221, 4611, 4612, 4661, 4662, 6154, 6416, 6420, 6421, 6425, 6427, 6655, 9502, 9503, and 9506 of this title and , The Public Health and Welfare, repealing sections 4681 and 4682 of this title and sections 9631 to 9633, 9641, and 9653 of Title 42, and enacting provisions set out as notes under this section and sections 26, 4041, 4611, 4661, 4671, 4681, 9507, and 9508 of this title] may be cited as the ‘Superfund Revenue Act of 1986’.”
section 3306 of this titlesection 1323 of Title 42section 3304 of this title“This Act [amending and sections 1323 and 1397b of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title and , and amending provisions set out as notes under ] may be cited as the ‘Federal Supplemental Compensation Amendments of 1983’.”
section 430 of Title 42section 231n of Title 45“This title [enacting sections 3321 to 3323 and 6050G of this title, amending sections 72, 86, 105, 3201, 3202, 3211, 3221, 3231, 6157, 6201, 6317, 6513, and 6601 of this title and , The Public Health and Welfare, and enacting provisions set out as notes under sections 72, 105, 3201, 3321, and 6302 of this title and , Railroads] may be cited as the ‘Railroad Retirement Revenue Act of 1983’.”
section 3451 of this title“This title [enacting sections 3406 and 6705 of this title, amending sections 31, 274, 275, 643, 661, 3402, 3403, 3502, 3507, 6011, 6013, 6015, 6042, 6044, 6049, 6051, 6365, 6401, 6413, 6652, 6653, 6654, 6676, 6678, 6682, 7205, 7215, 7431, 7654, and 7701 of this title, repealing sections 3451 to 3456 of this title, enacting provisions set out as notes under sections 31, 3451, and 6011 of this title, and repealing provisions set out as a note under ] may be cited as the ‘Interest and Dividend Tax Compliance Act of 1983’.”
section 7871 of this titlesection 7871 of this title“This title [enacting , amending sections 41, 103, 164, 170, 2055, 2106, 2522, 4227, 4484, 6420, 6421, 6424, 6427, and 7701 of this title, and enacting provisions set out as a note under ] may be cited as the ‘Indian Tribal Governmental Tax Status Act of 1982’.”
section 2291 of Title 19section 3306 of this title“This Act [amending sections 8509 and 8521 of Title 5, Government Organization and Employees, sections 48, 172, 4401, 4411, 6051, 7447, 7448, 7456, 7459, and 7463 of this title, and section 601 of former Title 46, Shipping, enacting provisions set out as notes under sections 8509 and 8521 of Title 5 and sections 48, 172, 336, 4401, 4411, 6051, 7448, and 7463 of this title, and amending provisions set out as notes under , Customs Duties, and ] may be cited as the ‘Miscellaneous Revenue Act of 1982’.”
section 1108 of Title 29section 1376 of this titlesection 1361 of this title“This Act [enacting sections 1361 to 1363, 1366 to 1368, 1371 to 1375, 1377 to 1379, and 6241 to 6245 of this title, amending sections 29, 31, 40, 41, 46, 48, 50A, 50B, 52, 53, 55, 57, 58, 62, 108, 163, 168, 170, 172, 179, 183, 189, 194, 267, 280, 280A, 291, 447, 464, 465, 613A, 992, 1016, 1101, 1212, 1251, 1254, 1256, 3453, 3454, 4992, 4996, 6037, 6042, 6362, and 6661 of this title and , Labor, omitting , and enacting provisions set out as a note under ] may be cited as the ‘Subchapter S Revision Act of 1982’.”
section 1508 of Title 28section 1346 of Title 28“This title [enacting sections 6046A and 6221 to 6232 of this title and , Judiciary and Judicial Procedure, amending sections 702, 6031, 6213, 6216, 6422, 6501, 6504, 6511, 6512, 6515, 6679, 7422, 7451, 7456, 7459, 7482, and 7485 of this title and , and enacting provisions set out as notes under sections 6031, 6046A, 6221, and 6231 of this title] may be cited as the ‘Tax Treatment of Partnership Items Act of 1982’.”
Pub. L. 97–119section 934a of Title 30section 934 of Title 30“This subtitle [subtitle A (§§ 101–104) of title I of , enacting sections 9500, 9501, 9601, and 9602 of this title, amending sections 501 and 4121 of this title and sections 902, 925, 932, and 934 of Title 30, Mineral Lands and Mining, repealing , and enacting provisions set out as notes under sections 4121 and 9501 of this title and ] may be cited as the ‘Black Lung Benefits Revenue Act of 1981’.”
“This Act [enacting sections 66 and 195 of this title, amending sections 48, 105, 125, 274, 401, 408, 409A, 410, 414, 415, 501, 513, 514, 528, 861, 871, and 2055 of this title, and enacting provisions set out as notes under sections 48, 66, 119, 125, 195, 274, 401, 409A, 414, 415, 501, 513, 514, 528, 861, 871, 2055, 3121, and 7701 of this title] may be cited as the ‘Miscellaneous Revenue Act of 1980’.”
section 7464 of this titlesection 1018 of this titlesection 108 of this title“This Act [enacting sections 370, 1398, 1399, 6658, and 7464 of this title, redesignating former as 7465, amending sections 108, 111, 118, 128, 302, 312, 337, 351, 354, 355, 357, 368, 381, 382, 422, 443, 542, 703, 1017, 1023, 1371, 3302, 6012, 6036, 6103, 6155, 6161, 6212, 6213, 6216, 6326, 6404, 6503, 6512, 6532, 6871, 6872, 6873, 7430, and 7508 of this title, repealing , and enacting provisions set out as a note under ] may be cited as the ‘Bankruptcy Tax Act of 1980’.”
section 4611 of this title“This title [enacting chapter 38 of this title, sections 9631 to 9641 of Title 42, The Public Health and Welfare, and provisions set out as a note under ] may be cited as the ‘Hazardous Substance Response Revenue Act of 1980’.”
section 409 of Title 42“This title [enacting sections 103A, 280D, 897, 6039C, and 6429 of this title, amending sections 103, 861, 871, 882, 3121, 3306, 4251, 6652, and 6655 of this title and , The Public Health and Welfare, and enacting provisions set out as notes under sections 1, 103A, 280D, 897, 3121, and 6655 of this title] may be cited as the ‘Revenue Adjustments Act of 1980’.”
Pub. L. 96–499section 897 of this title“This subtitle [subtitle C (§§ 1121–1125) of title XI of , enacting sections 897 and 6039C of this title, amending sections 861, 871, 882, and 6652 of this title, and enacting provisions set out as notes under ] may be cited as the ‘Foreign Investment in Real Property Tax Act of 1980’.”
“This Act [enacting sections 453 to 453B of this title, amending sections 311, 336, 337, 381, former section 453, sections 453B, 481, 644, 691, 1038, 1239, and 1255 of this title, and enacting provisions set out as notes under sections 453, 691, and 1038 of this title] may be cited as the ‘Installment Sales Revision Act of 1980’.”
section 4495 of this title“This title [enacting sections 4495 to 4498 of this title and sections 1472, 1473 of Title 30, Mineral Lands and Mining, and enacting provision set out as a note under ] may be cited as the ‘Deep Seabed Hard Mineral Removal Tax Act of 1979’.”
Pub. L. 96–39“This subtitle [subtitle A (§§ 801–810) of title VIII of , amending sections 5001, 5002 to 5008, 5043, 5061, 5064, 5066, 5116, 5171 to 5173, 5175 to 5178, 5180, 5181, 5201 to 5205, 5207, 5211 to 5215, 5221 to 5223, 5231, 5232, 5235, 5241, 5273, 5291, 5301, 5352, 5361 to 5363, 5365, 5381, 5391, 5551, 5601, 5604, 5610, 5612, 5615, 5663, 5681, 5682, and 5691 of this title, repealing sections 5009, 5021 to 5026, 5081 to 5084, 5174, 5233, 5234, 5251, 5252, 5364, and 5521 to 5523 of this title, and enacting provisions set out as notes under sections 5001, 5061, 5171, and 5173 of this title] may be cited as the ‘Distilled Spirits Tax Revision Act of 1979’.”
section 124 of this titlesection 57 of this titlesection 120 of Title 23“This Act [enacting sections 44C, 124, and 4064 of this title, amending sections 39, 46 to 48, 56, 57, 167, 263, 465, 613, 613A, 614, 751, 1016, 1254, 4041, 4063, 4081, 4092, 4093, 4217, 4221, 4222, 4293, 4483, 6096, 6401, 6412, 6416, 6421, 6424, 6427, 6504, and 6675 of this title, redesignating as section 125, enacting provisions set out as notes under sections 39, 44C, 48, 124, 167, 263, 613, 613A, 4041, 4063, 4064, 4081, 4093, and 4221 of this title, and amending provisions set out as notes under and , Highways] may be cited as the ‘Energy Tax Act of 1978’.”
Pub. L. 95–615section 167 of this title“This Act [probably meaning sections 1 to 8 of , amending , enacting provisions set out as notes under sections 61, 62, and 911 of this title, and amending provisions set out as notes under sections 117, 167, 382, 401, and 911 of this title] may be cited as the ‘Tax Treatment Extension Act of 1977’.”
Pub. L. 95–615section 913 of this title“This Act [probably meaning sections 201 to 210 of , enacting , amending sections 43, 62, 119, 217, 911, 1034, 1302, 1304, 1402, 3401, 6011, 6012, and 6091 of this title, and enacting provisions set out as notes under sections 61, 401, and 911 of this title] may be cited as the ‘Foreign Earned Income Act of 1978’.”
section 934a of Title 30section 934 of Title 30section 934 of Title 30“This Act [enacting sections 192, 4121, and 4951 to 4953 of this title and , Mineral Lands and Mining, amended sections 501, 4218, 4221, 4293, 4946, 6104, 6213, 6405, 6416, 6501, 6503, and 7454 of this title and and enacted provisions set out as notes under sections 192 and 4121 of this title and ] may be cited as the ‘Black Lung Benefits Revenue Act of 1977’.”
section 3304 of this title“This Act [amending , enacting provisions set out as notes under sections 3302, 3304, and 3309 of this title, and amending provisions set out as notes under sections 3302, 3304, and 3309 of this title and sections 359 and 360 of Title 2, The Congress] may be cited as the ‘Emergency Unemployment Compensation Extension Act of 1977’.”
section 6158 of this title“This Act [enacting , amending sections 311, 1101, 1102, 1103, 6151, 6503, and 6601 of this title, and enacting provisions set out as notes under sections 311, 1101, and 6158 of this title] may be cited as the ‘Bank Holding Company Tax Act of 1976’.”
“This Act [amending sections 11, 21, 42, 43, 103, 141, 883, 962, 1561, 3402, 6012, 6153, and 6154 of this title and provisions set out as notes under sections 42, 43, and 3402 of this title, and enacting provisions set out as notes under this section and sections 3, 11, 43, 103, and 883 of this title] may be cited as the ‘Revenue Adjustment Act of 1975’.”
section 402 of Title 42“This Act [enacting sections, 42, 43, 44, 613A, 907, 955, and 6428 of this title, amending sections 3, 11, 12, 21, 46, 47, 48, 50A, 50B, 56, 141, 214, 535, 613, 703, 851, 901, 902, 951, 954, 962, 993, 1034, 1561, 3304 note, 3402, 6012, 6096, 6201, and 6401 of this title, repealing sections 955 and 963 of this title, and enacting provisions set out as notes under sections 3, 11, 43, 44, 46, 48, 50A, 214, 410, 535, 613A, 907, 955, 993, 3304, 3402, 6428, and 6611 of this title and , The Public Health and Welfare] may be cited as the ‘Tax Reduction Act of 1975’.”
section 3201 of this titleosection 228c of Title 45“This title [amending sections 3201, 3202, 3211, and 3221 of this title and sections 228b, 228c, and 228e of Title 45, Railroads, enacting provisions set out as notes under and sections 228b, 228c, 228f, and 228 of Title 45, and amending provisions set out as notes under ] may be cited as the ‘Railroad Retirement Amendments of 1973’.”
section 7463 of this title“This title [enacting sections 6361 to 6363 of this title, amending sections 6405 and 7463 of this title, and enacting provisions set out as a note under ] may be cited as the ‘Federal-State Tax Collection Act of 1972’.”
section 3101 of Title 5section 1396b of Title 42section 1396b of Title 42“This Act [enacting sections 51 and 6425 of this title, amending sections 103, 243, 276, 501, 963, 3402, 4061, 4251, 6020, 6154, 6412, 6651, 6655, 7203, 7502, and 7701 of this title and sections 603, 607, and 1396b of Title 42, The Public Health and Welfare, repealing sections 6016, 6074, and 4251 to 4254 of this title, enacting provisions set out as notes under sections 51, 103, 276, 501, 4061, 6154, and 7502 of this title, , Government Organization and Employees, sections 11 and 757b of former Title 31, Money and Finance, and , and amending notes under ,] may be cited as the ‘Revenue and Expenditure Control Act of 1968’.”
“That this Act [amending sections 165, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title, and provisions set out as notes under sections 165, 4261, and 5701 of this title] may be cited as the ‘Excise-Tax Rate Extension Act of 1964’.”
“That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, 6412 of this title and provisions set out as notes under sections 4261 and 5701 of this title] may be cited as the ‘Tax Rate Extension Act of 1963’.”
section 5701 of this title“That this Act [amending sections 11, 821, 4061, 4251 to 4253, 4261 to 4264, 5001, 5002, 5041, 5051, 5063, 5701, 6707, 6412, 6416, and 6421 of this title, enacting provisions set out as notes under section 4261, 6416, and 6421 of this title, and amending provisions set out as a note under ] may be cited as the ‘Tax Rate Extension Act of 1962’.”
section 5701 of this title“That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title and provisions set out as a note under ] may be cited as the ‘Tax Rate Extension Act of 1961’.”
section 5701 of this title“That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707 and 6412 of this title and provisions set out as a note under ] may be cited as the ‘Tax Rate Extension Act of 1959’.”
“This Act [amending former part I of subchapter L of this chapter and sections 116, 381, 841, 842, 891, 1016, 1201, 1232, 1504, 4371, and 6501 of this title and enacting provisions set out as notes under sections 801, 6072, and 6655 of this title] may be cited as the ‘Life Insurance Company Income Tax Act of 1959’.”
“This title [amending sections 165, 172, 179, 535, 1244, 1551, 6161, 6166, 6503, and 6601 of this title and enacting provisions set out as notes under sections 172, 179, 535, 6161 of this title] may be cited as the ‘Small Business Tax Revision Act of 1958’.”
“That this Act [amending sections 11, 821, 4061, 4292, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, 6412, 6415, 6416, 7012, and 7272 of this title and repealing sections 4271 to 4273 and 4281 to 4283 of this title] may be cited as the ‘Tax Rate Extension Act of 1958’.”
“That this Act [amending sections 11, 821, 4061, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, and 6412 of this title] may be cited as the ‘Tax Rate Extension Act of 1957’.”
, , , provided:
Short Title of 1956 Amendment
section 4041 of this titleFor short title of title II of act as the “Highway Revenue Act of 1956”, see section 201(a) of act , set out as a note under .
section 4041 of this titleFor short title of act as the “Tax Rate Extension Act of 1956”, see section 1 of act , set out as a note under .
Act Mar. 13, 1956, ch. 83, § 1 70 Stat. 36
section 843 of this title“That this Act [enacting and amending sections 316, 501, 594, 801 to 805, 811 to 813, 816 to 818, 821, 822, 832, 841, 842, 891, 1201, 1504, and 4371 of this title] be cited as the ‘Life Insurance Company Tax Act for 1955’.”
, , provided:
Short Title of 1955 Amendment
section 4041 of this titleFor short title of act as the “Tax Rate Extension Act of 1955”, see section 1 of act , set out as a note under .
The purposes of this Act [see Tables for classification] include the following:
“(1)
To preserve and create jobs and promote economic recovery.
“(2)
To assist those most impacted by the recession.
“(3)
To provide investments needed to increase economic efficiency by spurring technological advances in science and health.
“(4)
To invest in transportation, environmental protection, and other infrastructure that will provide long-term economic benefits.
“(5)
To stabilize State and local government budgets, in order to minimize and avoid reductions in essential services and counterproductive state and local tax increases.
“(b)
General Principles Concerning Use of Funds .—
The President and the heads of Federal departments and agencies shall manage and expend the funds made available in this Act so as to achieve the purposes specified in subsection (a), including commencing expenditures and activities as quickly as possible consistent with prudent management.”
, , , provided that:
Transitional Rules for Taxable Years Which Include
“For purposes of applying section 1(h) of the Internal Revenue Code of 1986 in the case of a taxable year which includes —“(1)
The amount of tax determined under subparagraph (B) of section 1(h)(1) of such Code shall be the sum of—
“(A)
5 percent of the lesser of—
“(i)
the net capital gain determined by taking into account only gain or loss properly taken into account for the portion of the taxable year on or after (determined without regard to collectibles gain or loss, gain described in section 1(h)(6)(A)(i) of such Code, and section 1202 gain), or
“(ii)
the amount on which a tax is determined under such subparagraph (without regard to this subsection),
“(B)
8 percent of the lesser of—
“(i)
the qualified 5-year gain (as defined in section 1(h)(9) of the Internal Revenue Code of 1986, as in effect on the day before the date of the enactment of this Act []) properly taken into account for the portion of the taxable year before , or
“(ii)
the excess (if any) of—
“(I)
the amount on which a tax is determined under such subparagraph (without regard to this subsection), over
“(II)
the amount on which a tax is determined under subparagraph (A), plus
“(C)
10 percent of the excess (if any) of—
“(i)
the amount on which a tax is determined under such subparagraph (without regard to this subsection), over
“(ii)
the sum of the amounts on which a tax is determined under subparagraphs (A) and (B).
“(2)
The amount of tax determined under [former] subparagraph (C) of section (1)(h)(1) of such Code shall be the sum of—
“(A)
15 percent of the lesser of—
“(i)
the excess (if any) of the amount of net capital gain determined under subparagraph (A)(i) of paragraph (1) of this subsection over the amount on which a tax is determined under subparagraph (A) of paragraph (1) of this subsection, or
“(ii)
the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), plus
“(B)
20 percent of the excess (if any) of—
“(i)
the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), over
“(ii)
the amount on which a tax is determined under subparagraph (A) of this paragraph.
“(3)
For purposes of applying section 55(b)(3) of such Code, rules similar to the rules of paragraphs (1) and (2) of this subsection shall apply.
“(4)
In applying this subsection with respect to any pass-thru entity, the determination of when gains and losses are properly taken into account shall be made at the entity level.
“(5)
For purposes of applying section 1(h)(11) of such Code, as added by section 302 of this Act, to this subsection, dividends which are qualified dividend income shall be treated as gain properly taken into account for the portion of the taxable year on or after .
“(6)
Terms used in this subsection which are also used in section 1(h) of such Code shall have the respective meanings that such terms have in such section.”
“For purposes of applying the amendments made by any title of this division [§§ 1000–5301, see Tables for classification] other than this title [see Definitions note set out below for classification], the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles.”
“For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles.”
“For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles.”
Pub. L. 104–188Pub. L. 104–188“For purposes of applying the amendments made by any subtitle [subtitle A to F (§§ 1111–1621) and H to J (§§ 1801–1954) of title I of , see Tables for classification] of this title other than this subtitle [subtitle G (§§ 1701–1704) of title I of , see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles.”
Pub. L. 101–508Pub. L. 101–508“For purposes of applying the amendments made by any subtitle [subtitles A to F (§§ 11101–11622) and H and I (§§ 11801–11901) of title XI of , see Tables for classification] of this title other than this subtitle [subtitle G (§§ 11700–11704) of title XI of , see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles.”
Pub. L. 101–239Pub. L. 101–239“For purposes of applying the amendments made by any subtitle [subtitles A to G (§§ 7101–7743) of title VII of , see Tables for classification] of this title other than this subtitle [subtitle H (§§ 7801–7894) of title VII of , see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles.”
“For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles.”
As soon as practicable after the date of the enactment of this Act [], the Director of the Office of Management and Budget shall determine with respect to each applicable Federal benefit program whether the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries under such program (as compared to payments that would have been made if the error had not occurred). As soon as practicable after the date of the enactment of this Act, but not later than 60 days after such date, the Director shall direct the head of the Federal agency which administers such program to make a payment or payments that, insofar as the Director finds practicable and feasible—
“(1)
are targeted to the amount of the shortfall experienced by individual beneficiaries, and
“(2)
compensate for the shortfall.
“(b)
Coordination with Federal Agencies .—
As soon as practicable after the date of the enactment of this Act [], each Federal agency that administers an applicable Federal benefit program shall, in accordance with such guidelines as are issued by the Director pursuant to this section, make an initial determination of whether, and the extent to which, the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries of an applicable Federal benefit program administered by such agency. Not later than 30 days after such date, the head of such agency shall submit a report to the Director and to each House of the Congress of such determination, together with a complete description of the nature of the shortfall.
“(c)
Implementation Pursuant to Agency Reports .—
Upon receipt of the report submitted by a Federal agency pursuant to subsection (b), the Director shall review the initial determination of the agency, the agency’s description of the nature of the shortfall, and the compensation payments proposed by the agency. Prior to directing payment of such payments pursuant to subsection (a), the Director shall make appropriate adjustments (if any) in the compensation payments proposed by the agency that the Director determines are necessary to comply with the requirements of subsection (a) and transmit to the agency a summary report of the review, indicating any adjustments made by the Director. The agency shall make the compensation payments as directed by the Director pursuant to subsection (a) in accordance with the Director’s summary report.
“(d)
Income Disregard Under Federal Means-Tested Benefit Programs .—
42 U.S.C. 1001A payment made under this section to compensate for a shortfall in benefits shall, in accordance with guidelines issued by the Director pursuant to this section, be disregarded in determining income under title VIII of the Social Security Act [ et seq.] or any applicable Federal benefit program that is means-tested.
“(e)
Funding .—
Funds otherwise available under each applicable Federal benefit program for making benefit payments under such program are hereby made available for making compensation payments under this section in connection with such program.
“(f)
No Judicial Review .—
No action taken pursuant to this section shall be subject to judicial review.
“(g)
Director’s Report .—
Not later than , the Director shall submit to each House of the Congress a report on the activities performed by the Director pursuant to this section.
“(h)
Definitions .—
For purposes of this section:
“(1)
Applicable federal benefit program .—
The term ‘applicable Federal benefit program’ means any program of the Government of the United States providing for regular or periodic payments or cash assistance paid directly to individual beneficiaries, as determined by the Director of the Office of Management and Budget.
“(2)
Federal agency .—
The term ‘Federal agency’ means a department, agency, or instrumentality of the Government of the United States.
“(3)
computation error for CPI 1999.—
The term ‘CPI computation error for 1999’ means the error in the computation of the Consumer Price Index announced by the Bureau of Labor Statistics on .
“(i)
Tax Provisions .—
In the case of taxable years (and other periods) beginning after , if any Consumer Price Index (as defined in section 1(f)(5) of the Internal Revenue Code of 1986) reflects the CPI computation error for 1999—
“(1)
the correct amount of such Index shall (in such manner and to such extent as the Secretary of the Treasury determines to be appropriate) be taken into account for purposes of such Code, and
“(2)
tables prescribed under section 1(f) of such Code to reflect such correct amount shall apply in lieu of any tables that were prescribed based on the erroneous amount.”
, , , 2763A–636, provided that:
Application of Special Rules for Maximum Capital Gains Rate
Subparagraphs (A)(i)(II), (A)(ii)(II), and (B)(ii) of section 1(h)(13) of the 1986 Code shall not apply to any distribution after , by a regulated investment company or a real estate investment trust with respect to—
“(i)
gains and losses recognized directly by such company or trust, and
“(ii)
amounts properly taken into account by such company or trust by reason of holding (directly or indirectly) an interest in another such company or trust to the extent that such subparagraphs did not apply to such other company or trust with respect to such amounts.
“(B)
Subparagraph (A) shall not apply to any distribution which is treated under section 852(b)(7) or 857(b)(8) of the 1986 Code as received on .
“(C)
For purposes of subparagraph (A), any amount which is includible in gross income of its shareholders under section 852(b)(3)(D) or 857(b)(3)(D) of the 1986 Code after , shall be treated as distributed after such date.
“(D)(i)
For purposes of subparagraph (A), in the case of a qualified partnership with respect to which a regulated investment company meets the holding requirement of clause (iii)—
“(I)
the subparagraphs referred to in subparagraph (A) shall not apply to gains and losses recognized directly by such partnership for purposes of determining such company’s distributive share of such gains and losses, and
“(II)
such company’s distributive share of such gains and losses (as so determined) shall be treated as recognized directly by such company.
The preceding sentence shall apply only if the qualified partnership provides the company with written documentation of such distributive share as so determined.
“(ii)
For purposes of clause (i), the term ‘qualified partnership’ means, with respect to a regulated investment company, any partnership if—
“(I)
15 U.S.C. 80a–1 the partnership is an investment company registered under the Investment Company Act of 1940 [ et seq.],
“(II)
15 U.S.C. 80a–12(d)(1)(E) the regulated investment company is permitted to invest in such partnership by reason of section 12(d)(1)(E) of such Act [] or an exemptive order of the Securities and Exchange Commission under such section, and
“(III)
the regulated investment company and the partnership have the same taxable year.
“(iii)
A regulated investment company meets the holding requirement of this clause with respect to a qualified partnership if (as of )—
“(I)
the value of the interests of the regulated investment company in such partnership is 35 percent or more of the value of such company’s total assets, or
“(II)
the value of the interests of the regulated investment company in such partnership and all other qualified partnerships is 90 percent or more of the value of such company’s total assets.”
“In the case of any capital gain distribution made after 1997 by a trust to which section 664 of the 1986 Code applies with respect to amounts properly taken into account by such trust during 1997, paragraphs (5)(A)(i)(I), (5)(A)(ii)(I), (7)(A)(i)(II), and (13)(A) of section 1(h) of the 1986 Code (as in effect for taxable years ending on ) shall not apply.”
, , , as amended by , , , 2763A–640, provided that:
“For purposes of the Internal Revenue Code of 1986—“(1)
In general .—
A taxpayer other than a corporation may elect to treat—
“(A)
any readily tradable stock (which is a capital asset) held by such taxpayer on , and not sold before the next business day after such date, as having been sold on such next business day for an amount equal to its closing market price on such next business day (and as having been reacquired on such next business day for an amount equal to such closing market price), and
“(B)
any other capital asset or property used in the trade or business (as defined in section 1231(b) of the Internal Revenue Code of 1986) held by the taxpayer on , as having been sold on such date for an amount equal to its fair market value on such date (and as having been reacquired on such date for an amount equal to such fair market value).
“(2)
Treatment of gain or loss.—
“(A)
Any gain resulting from an election under paragraph (1) shall be treated as received or accrued on the date the asset is treated as sold under paragraph (1) and shall be included in gross income notwithstanding any provision of the Internal Revenue Code of 1986.
“(B)
Any loss resulting from an election under paragraph (1) shall not be allowed for any taxable year.
“(3)
Election .—
An election under paragraph (1) shall be made in such manner as the Secretary of the Treasury or his delegate may prescribe and shall specify the assets for which such election is made. Such an election, once made with respect to any asset, shall be irrevocable. Such an election shall not apply to any asset which is disposed of (in a transaction in which gain or loss is recognized in whole or in part) before the close of the 1-year period beginning on the date that the asset would have been treated as sold under such election.
“(4)
Readily tradable stock .—
For purposes of this subsection, the term ‘readily tradable stock’ means any stock which, as of , is readily tradable on an established securities market or otherwise.
“(5)
Disposition of interest in passive activity .—
Section 469(g)(1)(A) of the Internal Revenue Code of 1986 shall not apply by reason of an election made under paragraph (1).”
, , , as amended by , , , 2763A–643; , , , provided that:
section 311(e) of Pub. L. 105–34Pub. L. 105–34“The amendments made by this section [amending , set out above] shall take effect as if included in section 311 of the Taxpayer Relief Act of 1997 [].”
[, , , provided that:
]
Election To Pay Additional 1993 Taxes in Installments
At the election of the taxpayer, the additional 1993 taxes may be paid in 3 equal installments.
“(2)
Dates for paying installments .—
In the case of any tax payable in installments by reason of paragraph (1)—
“(A)
the first installment shall be paid on or before the due date for the taxpayer’s taxable year beginning in calendar year 1993,
“(B)
the second installment shall be paid on or before the date 1 year after the date determined under subparagraph (A), and
“(C)
the third installment shall be paid on or before the date 2 years after the date determined under subparagraph (A).
For purposes of the preceding sentence, the term ‘due date’ means the date prescribed for filing the taxpayer’s return determined without regard to extensions.
“(3)
Extension without interest .—
For purposes of section 6601 of the Internal Revenue Code of 1986, the date prescribed for the payment of any tax payable in installments under paragraph (1) shall be determined with regard to the extension under paragraph (1).
“(4)
Additionaltaxes.— 1993
“(A)
In general .—
For purposes of this subsection, the term ‘additional 1993 taxes’ means the excess of—
“(i)
the taxpayer’s net chapter 1 liability as shown on the taxpayer’s return for the taxpayer’s taxable year beginning in calendar year 1993, over
“(ii)
the amount which would have been the taxpayer’s net chapter 1 liability for such taxable year if such liability had been determined using the rates which would have been in effect under section 1 of the Internal Revenue Code of 1986 for taxable years beginning in calendar year 1993 but for the amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] and section 13202 [amending this section and sections 531 and 541 of this title] and such liability had otherwise been determined on the basis of the amounts shown on the taxpayer’s return.
“(B)
Net chapter 1 liability .—
For purposes of subparagraph (A), the term ‘net chapter 1 liability’ means the liability for tax under chapter 1 of the Internal Revenue Code of 1986 determined—
“(i)
after the application of any credit against such tax other than the credits under sections 31 and 34, and
“(ii)
before crediting any payment of estimated tax for the taxable year.
“(5)
Acceleration of payments .—
If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment or if the Secretary of the Treasury or his delegate believes that the collection of any amount payable in installments under this section is in jeopardy, the Secretary shall immediately terminate the extension under paragraph (1) and the whole of the unpaid tax shall be paid on notice and demand from the Secretary.
“(6)
Election on return .—
An election under paragraph (1) shall be made on the taxpayer’s return for the taxpayer’s taxable year beginning in calendar year 1993.
“(7)
Exception for estates and trusts .—
This subsection shall not apply in the case of an estate or trust.”
“Nothing in any provision of this Act [see Tables for classifications] (other than this title) shall be construed as—“(1)
imposing any tax (or exempting any person or property from any tax),
“(2)
establishing any trust fund, or
“(3)
authorizing amounts to be expended from any trust fund.”
, , , provided that:
section 8101 of Pub. L. 99–509100 Stat. 1967 [S.Con.Res. 174, agreed to , provided: “That, in the enrollment of the bill (H.R. 5300) to provide for reconciliation pursuant to section 2 of the concurrent resolution on the budget for fiscal year 1987, the Clerk of the House of Representatives shall insert at the end of section 8081 of the bill the following: Paragraph (3) shall not apply to any authorization made by title IX of this Act.” As a result of clerical error, the sentence was inserted at the end of section 8101 of the bill, and appears at the end of , .]
“Notwithstanding any provision of this Act [see Tables for classifications] not contained in this title [see Short Title of 1986 Amendment note above], any provision of this Act (not contained in this title) which—
“(1)
imposes any tax, premium, or fee,
“(2)
establishes any trust fund, or
“(3)
authorizes amounts to be expended from any trust fund,
Pub. L. 97–34, title I, § 10195 Stat. 176 which is set forth in section 1 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by section 101 of the Economic Recovery Tax Act of 1981 [, , ], and
“(B)
which applies to married individuals filing separately or to estates and trusts,
differs by not more than 50 cents from the correct amount under the formula used in constructing such table, such figure is hereby corrected to the correct amount.” [See 1982 Amendment note above.]
“As a matter of national policy the rate of growth in Federal outlays, adjusted for inflation, should not exceed 1 percent per year between fiscal year 1979 and fiscal year 1983; Federal outlays as a percentage of gross national product should decline to below 21 percent in fiscal year 1980, 20.5 percent in fiscal year 1981, 20 percent in fiscal year 1982 and 19.5 percent in fiscal year 1983; and the Federal budget should be balanced in fiscal years 1982 and 1983. If these conditions are met, it is the intention that the tax-writing committees of Congress will report legislation providing significant tax reductions for individuals to the extent that these tax reductions are justified in the light of prevailing and expected economic conditions.”
, , , provided that:
Effective Date of Certain Definitions and Designations
Congress is determined to continue the tax reduction for the first 6 months of 1976 in order to assure continued economic recovery.
“(b)
Congress is also determined to continue to control spending levels in order to reduce the national deficit.
“(c)
Pub. L. 93–34488 Stat. 297 Congress reaffirms its commitments to the procedures established by the Congressional Budget and Impoundment Control Act of 1974 [see Tables for classification of , , ] under which it has already established a binding spending ceiling for the fiscal year 1976.
“(d)
Pub. L. 93–344Provided, however If the Congress adopts a continuation of the tax reduction provided by this Act [see Short Title of 1975 Amendment note above] beyond , and if economic conditions warrant doing so, Congress shall provide, through the procedures in the Budget Act [], for reductions in the level of spending in the fiscal year 1977 below what would otherwise occur, equal to any additional reduction in taxes (from the 1974 tax rate levels) provided for the fiscal year 1977: , That nothing shall preclude the right of the Congress to pass a budget resolution containing a higher or lower expenditure figure if the Congress concludes that this is warranted by economic conditions or unforeseen circumstances.”
, , , provided that:
Congressional Declaration Relating to 1964 Amendment
“It is the sense of Congress that the tax reduction provided by this Act [see Short Title of 1964 Amendment note above] through stimulation of the economy, will, after a brief transitional period, raise (rather than lower) revenues and that such revenue increases should first be used to eliminate the deficits in the administrative budgets and then to reduce the public debt. To further the objective of obtaining balanced budgets in the near future, Congress by this action, recognizes the importance of taking all reasonable means to restrain Government spending and urges the President to declare his accord with this objective.”
section 401 of Title 42“For purposes of this title [amending this section, sections 51, 56, 67, 68, 86, 135, 137, 163, 172, 219, 221, 264, 351, 368, 408A, 469, 873, 954, 2001, 2031, 6015, 6103, 6159, 6311, 6404, 6693, 7421, 7443A, 7491, 9503, and 9510 of this title, and sections 401 and 407 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under this section, sections 51, 67, 68, 86, 172, 833, 6103, and 9503 of this title, and , and amending provisions set out as notes under sections 6601 and 7508A of this title]—“(1)
code 1986 .—
The term ‘1986 Code’ means the Internal Revenue Code of 1986.
“(2)
act 1998 .—
Public Law 105–206The term ‘1998 Act’ means the Internal Revenue Service Restructuring and Reform Act of 1998 () [see Tables for classification].
“(3)
act 1997 .—
Public Law 105–34The term ‘1997 Act’ means the Taxpayer Relief Act of 1997 () [see Tables for classification].”
, , , provided that:
Executive Documents
Inflation Adjusted Items for Certain Years
Provisions relating to inflation adjustment of items in sections 1, 23, 24, 25A, 25B, 32, 36B, 42, 45R, 55, 59, 62, 63, 68, 125, 132, 135, 137, 146, 147, 148, 151, 152, 179, 179D, 199A, 213, 219, 220, 221, 223, 408A, 448, 461, 512, 513, 642, 685, 831, 877, 877A, 911, 1274A, 2010, 2032A, 2503, 2523, 2631, 4001, 4003, 4161, 4261, 4611, 5000A, 6012, 6013, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7702B, and 9831 of this title for certain years were contained in the following:
2025—Revenue Procedure 2024–40.
2024—Revenue Procedure 2023–34.
2023—Revenue Procedure 2022–38.
2022—Revenue Procedure 2021–45.
2021—Revenue Procedure 2020–45.
2020—Revenue Procedure 2019–44.
2019—Revenue Procedure 2018–57.
2018—Revenue Procedure 2017–58.
2017—Revenue Procedure 2016–55.
2016—Revenue Procedure 2015–53, as modified by Revenue Procedure 2016–11.
2015—Revenue Procedures 2014–61 and 2016–11.
2014—Revenue Procedure 2013–35.
2013—Revenue Procedures 2012–41 and 2013–15.
2012—Revenue Procedure 2011–52, as modified by Revenue Procedure 2013–15.
2011—Revenue Procedures 2010–40 and 2011–12.
2010—Revenue Procedures 2009–50, 2010–24, and 2010–35.
2009—Revenue Procedure 2008–66.
2008—Revenue Procedure 2007–66.
2007—Revenue Procedures 2006–53 and 2007–36.
2006—Revenue Procedure 2005–70.
2005—Revenue Procedure 2004–71.
2004—Revenue Procedure 2003–85.
2003—Revenue Procedure 2002–70.
2002—Revenue Procedure 2001–59.
2001—Revenue Procedure 2001–13.
2000—Revenue Procedure 99–42.
1999—Revenue Procedure 98–61.
1998—Revenue Procedure 97–57.
1997—Revenue Procedure 96–59.
1996—Revenue Procedure 95–53.
1995—Revenue Procedure 94–72.
1994—Revenue Procedure 93–49.
1993—Revenue Procedure 92–102.
1992—Revenue Procedure 91–65.
1991—Revenue Procedure 90–64.
1990—Revenue Procedure 90–7.
1989—Revenue Procedure 88–56.
1986—Revenue Procedure 85–55.
1985—Revenue Procedure 84–79.
Executive Order No. 14082
Pub. L. 117–269Ex. Ord. No. 14082, , 87 F.R. 56861, which related to implementation of the energy and infrastructure provisions of the Inflation Reduction Act of 2022 (, see Tables for classification), was revoked by Ex. Ord. No. 14148, § 2(xx), , 90 F.R. 8239, and Ex. Ord. No. 14154, § 4(a)(xi), , 90 F.R. 8355.