Section 2604, referred to in subsec. (b)(4)(A)(ii), was repealed by Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i),
2022—Subsec. (b)(6). Pub. L. 117–169, § 13903(a)(1), amended par. (6), “as amended by section 13904”, by substituting “2025” for “2026” in heading and “2026” for “2027” in introductory provisions. See note below.
Pub. L. 117–169, § 13904(b)(1), substituted “2026” for “2025” in heading and “2027” for “2026” in introductory provisions.
2017—Subsec. (b)(6). Pub. L. 115–97 added par. (6).
2015—Subsec. (b)(5)(I). Pub. L. 114–113 struck out subpar. (I). Text read as follows: “This paragraph shall apply to taxable years beginning after
2014—Subsec. (a)(5). Pub. L. 113–295, § 221(a)(12)(D), struck out par. (5) which read as follows: “The environmental tax imposed by section 59A.”
Subsec. (a)(6). Pub. L. 113–295, § 221(a)(26), struck out par. (6) which read as follows: “Qualified motor vehicle taxes.”
Subsec. (b)(4)(A)(ii). Pub. L. 113–295, § 221(a)(95)(B)(ii), inserted “(as in effect before its repeal)” after “section 2604”.
Subsec. (b)(5)(I). Pub. L. 113–295, § 105(a), substituted “
Subsec. (b)(6). Pub. L. 113–295, § 221(a)(26), struck out par. (6) which related to qualified motor vehicle taxes.
Subsec. (b)(6)(E) to (G). Pub. L. 113–295, § 209(c), redesignated subpars. (F) and (G) as (E) and (F), respectively, substituted “Subsection (a)(6)” for “This paragraph” in subpars. (E) and (F), and struck out former subpar. (E). Prior to amendment, text of former subpar. (E) read as follows: “The last sentence of subsection (a) shall not apply to any qualified motor vehicle taxes.”
2013—Subsec. (b)(5)(I). Pub. L. 112–240 substituted “
2010—Subsec. (b)(5)(I). Pub. L. 111–312 substituted “
Subsec. (f)(1). Pub. L. 111–148, which directed the insertion of “(other than the taxes imposed by section 1401(b)(2))” after “section 1401)” in subsec. (f), was executed by making the insertion after “section 1401” in subsec. (f)(1), to reflect the probable intent of Congress.
2009—Subsec. (a)(6). Pub. L. 111–5, § 1008(a), added par. (6).
Subsec. (b)(6). Pub. L. 111–5, § 1008(b), added par. (6).
2008—Subsec. (b)(5)(I). Pub. L. 110–343 substituted “
2006—Subsec. (b)(5)(I). Pub. L. 109–432 substituted “2008” for “2006”.
2005—Subsec. (b)(5)(A). Pub. L. 109–135 reenacted heading without change and amended text generally. Prior to amendment, text read as follows:
“(i)
“(I) without regard to the reference to State and local income taxes, and
“(II) as if State and local general sales taxes were referred to in a paragraph thereof.”
2004—Subsec. (b)(5). Pub. L. 108–357 added par. (5).
1996—Subsec. (a)(4), (5). Pub. L. 104–188 added pars. (4) and (5) and struck out former pars. (4) and (5) which read as follows:
“(4) The environmental tax imposed by section 59A.
“(5) The GST tax imposed on income distributions.”
1988—Subsec. (a)(4). Pub. L. 100–418 struck out par. (4) relating to windfall profit tax imposed by section 4986 and redesignated par. (5) relating to environmental tax as (4).
Subsec. (a)(5). Pub. L. 100–647 substituted “The GST” for “the GST”.
Pub. L. 100–418 redesignated par. (5), relating to environmental tax, as (4).
1986—Subsec. (a). Pub. L. 99–514, § 134(a)(2), inserted “Notwithstanding the preceding sentence, any tax (not described in the first sentence of this subsection) which is paid or accrued by the taxpayer in connection with an acquisition or disposition of property shall be treated as part of the cost of the acquired property or, in the case of a disposition, as a reduction in the amount realized on the disposition.”
Subsec. (a)(4). Pub. L. 99–514, § 134(a)(1), struck out par. (4) relating to “State and local general sales taxes” and redesignated as par. (4) former par. (5) relating to windfall profit tax.
Subsec. (a)(5). Pub. L. 99–514, § 1432(a)(1), added par. (5) relating to GST tax imposed on income distributions.
Pub. L. 99–499 added par. (5) relating to environmental tax.
Subsec. (b)(2). Pub. L. 99–514, § 134(b)(1), (2), redesignated par. (3) as (2) and struck out former par. (2), general sales taxes provisions, subpars. (A) to (E) of which covered in general rule, special rules for food, etc., items taxed at different rates, compensating use taxes, and special rules for motor vehicles, respectively.
Subsec. (b)(3). Pub. L. 99–514, § 134(b)(2), redesignated par. (4) as (3). Former par. (3) redesignated (2).
Subsec. (b)(4). Pub. L. 99–514, § 1432(a)(2), added par. (4).
Pub. L. 99–514, § 134(b)(2), redesignated par. (4) as (3).
Subsec. (b)(5). Pub. L. 99–514, § 134(b)(1), struck out par. (5), separately stated general sales taxes, which read as follows: “If the amount of any general sales tax is separately stated, then, to the extent that the amount so stated is paid by the consumer (otherwise than in connection with the consumer’s trade or business) to his seller, such amount shall be treated as a tax imposed on, and paid by, such consumer.”
1984—Subsec. (f). Pub. L. 98–369 redesignated pars. (2) and (3) as pars. (1) and (2), respectively. Former par. (1), which referred to section 1451 for provisions disallowing any deduction for the payment of the tax imposed by subchapter B of chapter 3 (relating to tax-free covenant bonds), was struck out.
1983—Subsec. (f). Pub. L. 98–21 added subsec. (f). Former subsec. (f) redesignated (g).
Subsec. (f)(3). Pub. L. 97–473 added par. (3).
Subsec. (g). Pub. L. 98–21 redesignated subsec. (f) as (g).
1980—Subsec. (a)(5). Pub. L. 96–223 added par. (5).
1978—Subsec. (a)(5). Pub. L. 95–600, § 111(a), struck out par. (5) relating to a deduction for State and local taxes on the sale of gasoline, diesel fuel, and other motor fuels.
Subsec. (b)(5). Pub. L. 95–600, § 111(b), struck out in heading “and gasoline taxes” after “sales taxes”, and in text “or of any tax on the sale of gasoline, diesel fuel, or other motor fuel” after “sales tax”.
1976—Subsec. (d)(2). Pub. L. 94–455, § 1901(a)(25), redesignated subpar. (D) as (B), and struck out subpar. (B) which related to the taxable years that subsec. (d)(1) applied and subpar. (C) which related to the limitations on subsec. (d)(1) where real property tax was allowable as a deduction under the Internal Revenue Code of 1939.
Subsecs. (f), (g). Pub. L. 94–455, § 1951(b)(3)(A), redesignated subsec. (g) as (f). Former subsec. (f), which related to payments for municipal services in atomic energy communities, was struck out.
1972—Subsec. (b)(2)(E). Pub. L. 92–580 added subpar. (E).
1964—Subsec. (a). Pub. L. 88–272, § 207(a), limited the subsection to State, local and foreign real property, income, war profits, excess profits, and unspecified taxes, on a business or activity described in section 212, and to State and local personal property, general sales, gasoline, diesel fuel and other motor fuel taxes.
Subsec. (b). Pub. L. 88–272, § 207(a), added subsec. (b). Former subsec. (b), which denied the deduction for certain Federal income taxes, for Federal war profits and excess profits taxes, import duties, excise and stamp taxes, and estate, inheritance, legacy, succession and gift taxes, local assessments against benefits increasing property values, and certain taxes imposed by any foreign country or possession of the United States if the taxpayer chose to benefit by section 901 relating to foreign tax credit, and for taxes on real property to the extent that they are treated as imposed on another taxpayer, was struck out.
Subsec. (c). Pub. L. 88–272, § 207(a), substituted provisions denying the deduction for taxes assessed against local benefits which increase property value, except for so much as is properly allocable to maintenance or interest charges, and for real property taxes to the extent they are treated as imposed on another taxpayer, for provisions relating to certain retail sales taxes and gasoline taxes, the extent to which they were deductible, and to definition of “state or local sales tax”.
Subsec. (f). Pub. L. 88–272, § 207(b)(1), inserted “State” before “real property taxes”.
Subsec. (g). Pub. L. 88–272, § 207(b)(2), designated existing provisions as par. (1), substituted “1451” for “1451(f)” and added par. (2).
1958—Subsecs. (f), (g). Pub. L. 85–866, § 6(a), added subsec. (f) and redesignated former subsec. (f) as (g).
Pub. L. 117–169, title I, § 13903(a)(2),
Pub. L. 117–169, title I, § 13904(b)(2),
Pub. L. 115–97, title I, § 11042(b),
Pub. L. 114–113, div. Q, title I, § 106(b),
Pub. L. 113–295, div. A, title I, § 105(b),
Amendment by section 209(c) of Pub. L. 113–295 effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009, Pub. L. 111–5, div. B, title I, to which such amendment relates, see section 209(k) of Pub. L. 113–295, set out as a note under section 24 of this title.
Amendment by section 221(a)(12)(D), (26), (95)(B)(ii) of Pub. L. 113–295 effective
Pub. L. 112–240, title II, § 205(b),
Pub. L. 111–312, title VII, § 722(b),
Pub. L. 111–148, title IX, § 9015(c),
Amendment by Pub. L. 111–5 applicable to purchases on or after
Pub. L. 110–343, div. C, title II, § 201(b),
Pub. L. 109–432, div. A, title I, § 103(b),
Amendment by Pub. L. 109–135 effective as if included in the provision of the American Jobs Creation Act of 2004, Pub. L. 108–357, to which such amendment relates, see section 403(nn) of Pub. L. 109–135, set out as a note under section 26 of this title.
Pub. L. 108–357, title V, § 501(b),
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Pub. L. 100–418, title I, § 1941(c),
Amendment by section 134 of Pub. L. 99–514 applicable to taxable years beginning after
Amendment by section 1432(a)(1), (2) of Pub. L. 99–514 applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after
Amendment by Pub. L. 99–499 applicable to taxable years beginning after
Amendment by Pub. L. 98–369 not applicable with respect to obligations issued before
Amendment by Pub. L. 98–21 applicable to taxable years beginning after
For effective date of amendment by Pub. L. 97–473, see section 204(1) of Pub. L. 97–473, set out as an Effective Date note under section 7871 of this title.
Amendment by Pub. L. 96–223 applicable to periods after
Pub. L. 95–600, title I, § 111(c),
Amendment by Pub. L. 94–455 applicable with respect to taxable years beginning after
Pub. L. 92–580, § 4(b),
Pub. L. 88–272, title II, § 207(c), “(1) Except as provided in paragraph (2), the amendments made by this section [enacting section 275 of this title and amending this section and sections 535, 545, 556, 901, and 903 of this title] shall apply to taxable years beginning after “(2) Section 164(c)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by subsection (a)) shall not prevent the deduction under section 164 of such Code (as so amended) of taxes levied by a special taxing district which is described in section 164(b)(5) of such Code (as in effect for a taxable year ending on
Pub. L. 85–866, § 6(b),
Pub. L. 94–455, title XIX, § 1951(b)(3)(B),