26 USC 179A: Repealed. Pub. L. 113-295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
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26 USC 179A: Repealed. Pub. L. 113-295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042 Text contains those laws in effect on April 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
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[§179A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042 ]

Section, added Pub. L. 102–486, title XIX, §1913(a)(1), Oct. 24, 1992, 106 Stat. 3016 ; amended Pub. L. 104–188, title I, §1704(j)(2), Aug. 20, 1996, 110 Stat. 1881 ; Pub. L. 107–147, title VI, §606(a), Mar. 9, 2002, 116 Stat. 60 ; Pub. L. 108–311, title III, §319(a), Oct. 4, 2004, 118 Stat. 1182 ; Pub. L. 109–58, title XIII, §1348, Aug. 8, 2005, 119 Stat. 1056 , related to deduction for clean-fuel vehicles and certain refueling property. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 113–295, which repealed section 179A in part VI of subchapter A of chapter 1.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.