26 USC 1397E: Repealed. Pub. L. 115-97, title I, ยง13404(c)(1), Dec. 22, 2017, 131 Stat. 2138
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 1397E: Repealed. Pub. L. 115-97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138 Text contains those laws in effect on February 9, 2026
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment AreasPART IV-INCENTIVES FOR EDUCATION ZONES
Jump To: Miscellaneous

[§1397E. Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138 ]

Section, added Pub. L. 105–34, title II, §226(a), Aug. 5, 1997, 111 Stat. 821 ; amended Pub. L. 105–206, title VI, §6004(g)(2)–(4), July 22, 1998, 112 Stat. 796 ; Pub. L. 106–78, title VII, §752(b)(11), Oct. 22, 1999, 113 Stat. 1169 ; Pub. L. 106–170, title V, §509, Dec. 17, 1999, 113 Stat. 1924 ; Pub. L. 107–110, title X, §1076(t), Jan. 8, 2002, 115 Stat. 2092 ; Pub. L. 107–147, title VI, §608(a), Mar. 9, 2002, 116 Stat. 60 ; Pub. L. 108–311, title III, §304(a), title IV, §406(c), Oct. 4, 2004, 118 Stat. 1179 , 1189; Pub. L. 109–58, title XIII, §1303(c)(2), (3), Aug. 8, 2005, 119 Stat. 997 ; Pub. L. 109–432, div. A, title I, §107(a), (b)(1), Dec. 20, 2006, 120 Stat. 2938 ; Pub. L. 110–234, title XV, §15316(c)(2), May 22, 2008, 122 Stat. 1511 ; Pub. L. 110–246, §4(a), title XV, §15316(c)(2), June 18, 2008, 122 Stat. 1664 , 2273; Pub. L. 110–343, div. C, title III, §313(b)(3), Oct. 3, 2008, 122 Stat. 3872 ; Pub. L. 111–5, div. B, title I, §1531(c)(3), Feb. 17, 2009, 123 Stat. 360 ; Pub. L. 114–95, title IX, §9215(uu)(3), Dec. 10, 2015, 129 Stat. 2183 , related to credit to holders of qualified zone academy bonds.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.