Pub. L. 97–25896 Stat. 923 Pub. L. 99–514, § 2100 Stat. 2095 Pub. L. 105–34, title I, § 101(d)(1)111 Stat. 799 Pub. L. 107–210, div. A, title II, § 201(c)(1)116 Stat. 960 Pub. L. 109–432, div. A, title IV, § 402(b)(2)120 Stat. 2954 Pub. L. 110–185, title I, § 101(f)(1)122 Stat. 617 Pub. L. 110–234, title XV, § 15316(c)(6)122 Stat. 1511 Pub. L. 110–246, § 4(a)122 Stat. 1664 Pub. L. 110–289, div. C, title I, § 3011(b)(3)122 Stat. 2891 Pub. L. 111–5, div. B, title I123 Stat. 312 Pub. L. 111–148, title I, § 1401(d)(1)124 Stat. 220 Pub. L. 111–312, title I, § 101(b)(1)124 Stat. 3298 Pub. L. 113–295, div. A, title II, § 221(a)(112)(D)128 Stat. 4054 Pub. L. 116–136, div. A, title II, § 2201(g)(1)134 Stat. 339 Pub. L. 116–260, div. N, title II, § 272(g)(1)134 Stat. 1976 Pub. L. 117–2, title IX135 Stat. 143 Pub. L. 117–328, div. T, title I, § 103(d)136 Stat. 5285 (, , ; , , ; , , ; , , ; , , ; , , ; , , ; , title XV, § 15316(c)(6), , , 2273; , title III, § 3081(c), , , 2906; , §§ 1001(e)(2), 1004(b)(8), 1531(c)(1), , , 314, 360; , title X, § 10909(b)(2)(P), (c), , , 1023; , , ; , , ; , , ; , , ; , §§ 9601(c)(3)(A), 9611(b)(4)(C), 9631(c)(2), 9641(b), 9651(b), , , 150, 160, 171, 182; , , .)
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Historical and Revision Notes |
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
1324(a) | 31:725q–1a(1st par.). | June 19, 1948, ch. 558, § 101(words before proviso in par. under heading “Bureau of Internal Revenue”), 62 Stat. 561. |
1324(b) | 31:725q–1a(last par.). | June 19, 1948, ch. 558, 62 Stat. 560, § 302(last par); added Sept. 8, 1978, Pub. L. 95–355, § 303, 92 Stat. 563. |
In subsection (a), the words “Necessary amounts are appropriated to the Secretary of the Treasury” are added to reflect the introductory language of the Act of . The words “on and after ” are omitted as executed.
In subsection (b), the words “appropriation made by this section” are substituted for “the appropriation to the Treasury Department entitled ‘Bureau of Internal Revenue Refunding Internal-Revenue Collections’ ” to eliminate unnecessary words.
Amendment of Subsection (b)(2)
Pub. L. 117–328, div. T, title I, § 103(d)136 Stat. 5285 , (f), , , 5286, provided that, applicable to taxable years beginning after , subsection (b)(2) of this section is amended by striking “or 7527A” and inserting “7527A, or 6433”. See 2022 Amendment note below.
Editorial Notes
References in Text
act Mar. 30, 1928, ch. 302 45 Stat. 398 Act of , referred to in subsec. (a)(2)(C), is , , which is not classified to the Code.
Pub. L. 105–34111 Stat. 788 section 1 of Title 26The Taxpayer Relief Act of 1997, referred to in subsec. (b)(2), is , , . For complete classification of this Act to the Code, see Short Title of 1997 Amendment note set out under , Internal Revenue Code, and Tables.
Section 36A of Title 26Pub. L. 113–295, div. A, title II, § 221(a)(5)(A)128 Stat. 4037 section 53 of Title 26Pub. L. 113–295, div. A, title II, § 221(a)(8)(A)(i)128 Stat. 4038 Pub. L. 115–97, title I, § 13404(a)131 Stat. 2138 Sections 21, 24, 25A, 35, 36, 36A, 36B, 168, 53, 54B, 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, and 7527A of the Internal Revenue Code of 1986, referred to in subsec. (b)(2), are classified to sections 21, 24, 25A, 35, 36, 36A, 36B, 168, 53, 54B, 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, and 7527A, respectively, of Title 26, Internal Revenue Code. was repealed by , , . Subsec. (e) of , which related to a special rule for individuals with long-term unused credits, was repealed by , , . Sections 54B and 6431 of Title 26 were repealed by , , .
section 3081(b)(2) of Pub. L. 110–289122 Stat. 2906 Section 3081(b)(2) of the Housing Assistance Tax Act of 2008, referred to in subsec. (b)(2), is , div. C, title III, , , which is not classified to the Code.
Codification
Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4(a) of Pub. L. 110–246 and made identical amendments to this section. The amendments by were repealed by .
Amendments
Pub. L. 117–3282022—Subsec. (b)(2). substituted “7527A, or 6433” for “or 7527A”.
Pub. L. 117–2, § 9651(b)2021—Subsec. (b)(2). , inserted “3134,” before “6428”.
Pub. L. 117–2, § 9641(b), inserted “3131, 3132,” before “6428”.
Pub. L. 117–2, § 9631(c)(2), inserted “21,” before “24”.
Pub. L. 117–2, § 9611(b)(4)(C), inserted “24,” before “25A” and substituted “6431, or 7527A” for “or 6431”.
Pub. L. 117–2, § 9601(c)(3)(A), inserted “6428B,” after “6428A,”.
Pub. L. 116–2602020—Subsec. (b)(2). inserted “6428A,” after “6428,”.
Pub. L. 116–136 inserted “6428,” after “54B(h),”.
Pub. L. 113–2952014—Subsec. (b)(2). substituted “or 6431” for “6428, or 6431,”.
Pub. L. 111–148, § 10909(b)(2)(P)Pub. L. 111–3122010—Subsec. (b)(2). , (c), as amended by , temporarily inserted “36C,” after “36B,”. See Effective and Termination Dates of 2010 Amendment note below.
Pub. L. 111–148, § 1401(d)(1), inserted “36B,” after “36A,”.
Pub. L. 111–5, § 1531(c)(1)2009—Subsec. (b)(2). , substituted “6428, or 6431,” for “or 6428”.
Pub. L. 111–5, § 1004(b)(8), inserted “25A,” after “section”.
Pub. L. 111–5, § 1001(e)(2), inserted “36A,” after “36,”.
Pub. L. 110–289, § 3081(c)2008—Subsec. (b)(2). , inserted “168(k)(4)(F),” after “36,” and “, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008” before period at end.
Pub. L. 110–289, § 3011(b)(3), inserted “36,” after “35,”.
Pub. L. 110–246, § 15316(c)(6), substituted “, 53(e), 54B(h), or 6428” for “or 6428 or 53(e)”.
Pub. L. 110–185 inserted “or 6428” after “section 35”.
Pub. L. 109–4322006—Subsec. (b)(2). inserted “or 53(e)” after “section 35”.
Pub. L. 107–2102002—Subsec. (b)(2). inserted “, or from section 35 of such Code” before period at end.
Pub. L. 105–341997—Subsec. (b)(2). inserted before period at end “, or enacted by the Taxpayer Relief Act of 1997”.
Pub. L. 99–5141986—Subsec. (b)(2). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Pub. L. 117–328section 103(f) of Pub. L. 117–328section 6433 of Title 26Amendment by applicable to taxable years beginning after , see , set out as an Effective Date note under , Internal Revenue Code.
Effective Date of 2021 Amendment
section 9611(b)(4)(C) of Pub. L. 117–2section 9611(c)(1) of Pub. L. 117–2section 24 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
section 9631(c)(2) of Pub. L. 117–2section 9631(d) of Pub. L. 117–2section 21 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
section 9641(b) of Pub. L. 117–2section 9641(d) of Pub. L. 117–2Amendment by applicable to amounts paid with respect to calendar quarters beginning after , see , set out as an Effective Date note under secton 3131 of Title 26, Internal Revenue Code.
section 9651(b) of Pub. L. 117–2section 9651(d) of Pub. L. 117–2Amendment by applicable to calendar quarters beginning after , see , set out as an Effective Date note under secton 3134 of Title 26, Internal Revenue Code.
Effective Date of 2014 Amendment
Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of Title 26Amendment by effective , subject to a savings provision, see , set out as a note under , Internal Revenue Code.
Effective and Termination Dates of 2010 Amendment
section 1401(d)(1) of Pub. L. 111–148section 1401(e) of Pub. L. 111–148section 36B of Title 26Amendment by applicable to taxable years ending after , see , set out as an Effective Date note under , Internal Revenue Code.
section 10909(b)(2)(P) of Pub. L. 111–148section 10909(c) of Pub. L. 111–148section 1 of Title 26Amendment by inapplicable to taxable years beginning after , and this section is amended to read as if such amendment had never been enacted, see , set out as a note under , Internal Revenue Code.
section 10909(b)(2)(P) of Pub. L. 111–148section 10909(d) of Pub. L. 111–148section 1 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
Effective Date of 2009 Amendment
section 1001(e)(2) of Pub. L. 111–5section 1001(f) of Pub. L. 111–5section 6211 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
section 1004(b)(8) of Pub. L. 111–5section 1004(d) of Pub. L. 111–5section 24 of Title 26Amendment by applicable to taxable years beginning after , see , set out as an Effective and Termination Dates of 2009 Amendment note under , Internal Revenue Code.
section 1531(c)(1) of Pub. L. 111–5section 1531(e) of Pub. L. 111–5section 6211 of Title 26Amendment by applicable to obligations issued after , see , set out as a note under , Internal Revenue Code.
Effective Date of 2008 Amendment
section 3011(b)(3) of Pub. L. 110–289section 3011(c) of Pub. L. 110–289section 26 of Title 26Amendment by applicable to residences purchased on or after , in taxable years ending on or after such date, see , set out as a note under , Internal Revenue Code.
section 3081(c) of Pub. L. 110–289section 3081(d) of Pub. L. 110–289section 168 of Title 26Amendment by applicable to taxable years ending after , see , set out as a note under , Internal Revenue Code.
Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4 of Pub. L. 110–246section 8701 of Title 7Amendment of this section and repeal of by effective , the date of enactment of , except as otherwise provided, see , set out as an Effective Date note under , Agriculture.
section 15316(c)(6) of Pub. L. 110–246section 15316(d) of Pub. L. 110–246section 6049 of Title 26Amendment by applicable to obligations issued after , see , set out as a note under , Internal Revenue Code.
Effective Date of 2006 Amendment
Pub. L. 109–432section 402(c) of Pub. L. 109–432section 53 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
Effective Date of 1997 Amendment
Pub. L. 105–34section 101(e) of Pub. L. 105–34section 24 of Title 26Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
Construction of 2002 Amendment
Pub. L. 107–210section 203(f) of Pub. L. 107–210section 35 of Title 26Nothing in amendment by , other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see , set out as a Construction note under , Internal Revenue Code.
Coordination With Refund Provision
Pub. L. 101–508, title XI, § 11116104 Stat. 1388–415