[USC02] 26 USC 54A to 54F: Repealed. Pub. L. 115-97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
Result 1 of 1
   
 
26 USC 54A to 54F: Repealed. Pub. L. 115-97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 Text contains those laws in effect on September 18, 2019
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart I-Repealed

[§§54A to 54F. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 ]

Section 54A, added Pub. L. 110–234, title XV, §15316(a), May 22, 2008, 122 Stat. 1505 , and Pub. L. 110–246, §4(a), title XV, §15316(a), June 18, 2008, 122 Stat. 1664 , 2267; amended Pub. L. 110–343, div. B, title I, §107(b)(1), (2), title III, §301(b)(1), (2), div. C, title III, §313(b)(1), (2), Oct. 3, 2008, 122 Stat. 3818 , 3819, 3843, 3844, 3872; Pub. L. 111–5, div. B, title I, §§1521(b)(1), (2), 1531(c)(2), 1541(b)(2), Feb. 17, 2009, 123 Stat. 357 , 360, 362; Pub. L. 113–295, div. A, title II, §220(e), Dec. 19, 2014, 128 Stat. 4036 , related to credit to holders of qualified tax credit bonds.

Section 54B, added Pub. L. 110–234, title XV, §15316(a), May 22, 2008, 122 Stat. 1509 , and Pub. L. 110–246, §4(a), title XV, §15316(a), June 18, 2008, 122 Stat. 1664 , 2271, related to qualified forestry conservation bonds.

Section 54C, added Pub. L. 110–343, div. B, title I, §107(a), Oct. 3, 2008, 122 Stat. 3817 ; amended Pub. L. 111–5, div. B, title I, §1111, Feb. 17, 2009, 123 Stat. 322 , related to new clean renewable energy bonds.

Section 54D, added Pub. L. 110–343, div. B, title III, §301(a), Oct. 3, 2008, 122 Stat. 3841 ; amended Pub. L. 111–5, div. B, title I, §1112, Feb. 17, 2009, 123 Stat. 322 , related to qualified energy conservation bonds.

Section 54E, added Pub. L. 110–343, div. C, title III, §313(a), Oct. 3, 2008, 122 Stat. 3869 ; amended Pub. L. 111–5, div. B, title I, §1522(a), Feb. 17, 2009, 123 Stat. 358 ; Pub. L. 111–312, title VII, §758(a), Dec. 17, 2010, 124 Stat. 3322 ; Pub. L. 112–240, title III, §310(a), Jan. 2, 2013, 126 Stat. 2330 ; Pub. L. 113–295, div. A, title I, §120(a), Dec. 19, 2014, 128 Stat. 4015 ; Pub. L. 114–95, title IX, §9215(uu)(1), Dec. 10, 2015, 129 Stat. 2183 ; Pub. L. 114–113, div. Q, title I, §164(a), Dec. 18, 2015, 129 Stat. 3066 , related to qualified zone academy bonds.

Section 54F, added Pub. L. 111–5, div. B, title I, §1521(a), Feb. 17, 2009, 123 Stat. 355 ; amended Pub. L. 111–147, title III, §301(b), Mar. 18, 2010, 124 Stat. 78 , related to qualified school construction bonds.

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.