26 USC 45 - Electricity produced from certain renewable resources, etc.

U.S Code last checked for updates: Nov 22, 2024

§ 45.

Electricity produced from certain renewable resources, etc.

(a)

General rule

For purposes of section 38, the renewable electricity production credit for any taxable year is an amount equal to the product of—

(1)

0.3 cents, multiplied by

(2)

the kilowatt hours of electricity—

(A)

produced by the taxpayer—

(i)

from qualified energy resources, and

(ii)

at a qualified facility during the 10-year period beginning on the date the facility was originally placed in service, and

(B)

sold by the taxpayer to an unrelated person during the taxable year.

(b)

Limitations and adjustments

(1)

Phaseout of credit

The amount of the credit determined under subsection (a) shall be reduced by an amount which bears the same ratio to the amount of the credit (determined without regard to this paragraph) as—

(A)

the amount by which the reference price for the calendar year in which the sale occurs exceeds 8 cents, bears to

(B)

3 cents.

(2)

Credit and phaseout adjustment based on inflation

(3)

Credit reduced for tax-exempt bonds

The amount of the credit determined under subsection (a) with respect to any facility for any taxable year (determined after the application of paragraphs (1) and (2)) shall be reduced by the amount which is the product of the amount so determined for such year and the lesser of 15 percent or a fraction—

(A)

the numerator of which is the sum, for the taxable year and all prior taxable years, of proceeds of an issue of any obligations the interest on which is exempt from tax under section 103 and which is used to provide financing for the qualified facility, and

(B)

the denominator of which is the aggregate amount of additions to the capital account for the qualified facility for the taxable year and all prior taxable years.

The amounts under the preceding sentence for any taxable year shall be determined as of the close of the taxable year.

(4)

Credit rate and period for electricity produced and sold from certain facilities

(A)

Credit rate

(B)

Credit period

(i)

In general

(ii)

Certain open-loop biomass facilities

(iii)

Termination

(5)

Phaseout of credit for wind facilities

In the case of any facility using wind to produce electricity which is placed in service before January 1, 2022, the amount of the credit determined under subsection (a) (determined after the application of paragraphs (1), (2), and (3) and without regard to this paragraph) shall be reduced by—

(A)

in the case of any facility the construction of which begins after December 31, 2016, and before January 1, 2018, 20 percent,

(B)

in the case of any facility the construction of which begins after December 31, 2017, and before January 1, 2019, 40 percent,

(C)

in the case of any facility the construction of which begins after December 31, 2018, and before January 1, 2020, 60 percent, and

(D)

in the case of any facility the construction of which begins after December 31, 2019, and before January 1, 2022, 40 percent.

(6)

Increased credit amount for qualified facilities

(A)

In general

(B)

Qualified facility requirements

A qualified facility meets the requirements of this subparagraph if it is one of the following:

(i)

A facility with a maximum net output of less than 1 megawatt (as measured in alternating current).

(ii)

A facility the construction of which begins prior to the date that is 60 days after the Secretary publishes guidance with respect to the requirements of paragraphs (7)(A) and (8).

(iii)

A facility which satisfies the requirements of paragraphs (7)(A) and (8).

(7)

Prevailing wage requirements

(A)

In general

The requirements described in this subparagraph with respect to any qualified facility are that the taxpayer shall ensure that any laborers and mechanics employed by the taxpayer or any contractor or subcontractor in—

(i)

the construction of such facility, and

(ii)

with respect to any taxable year, for any portion of such taxable year which is within the period described in subsection (a)(2)(A)(ii), the alteration or repair of such facility,

shall be paid wages at rates not less than the prevailing rates for construction, alteration, or repair of a similar character in the locality in which such facility is located as most recently determined by the Secretary of Labor, in accordance with subchapter IV of chapter 31 of title 40, United States Code. For purposes of determining an increased credit amount under paragraph (6)(A) for a taxable year, the requirement under clause (ii) is applied to such taxable year in which the alteration or repair of the qualified facility occurs.

(B)

Correction and penalty related to failure to satisfy wage requirements

(i)

In general

In the case of any taxpayer which fails to satisfy the requirement under subparagraph (A) with respect to the construction of any qualified facility or with respect to the alteration or repair of a facility in any year during the period described in subparagraph (A)(ii), such taxpayer shall be deemed to have satisfied such requirement under such subparagraph with respect to such facility for any year if, with respect to any laborer or mechanic who was paid wages at a rate below the rate described in such subparagraph for any period during such year, such taxpayer—

(I)

makes payment to such laborer or mechanic in an amount equal to the sum of—

(aa)

an amount equal to the difference between—

(AA)

the amount of wages paid to such laborer or mechanic during such period, and

(BB)

the amount of wages required to be paid to such laborer or mechanic pursuant to such subparagraph during such period, plus

(bb)

interest on the amount determined under item (aa) at the underpayment rate established under section 6621 (determined by substituting “6 percentage points” for “3 percentage points” in subsection (a)(2) of such section) for the period described in such item, and

(II)

makes payment to the Secretary of a penalty in an amount equal to the product of—

(aa)

$5,000, multiplied by

(bb)

the total number of laborers and mechanics who were paid wages at a rate below the rate described in subparagraph (A) for any period during such year.

(ii)

Deficiency procedures not to apply

(iii)

Intentional disregard

If the Secretary determines that any failure described in clause (i) is due to intentional disregard of the requirements under subparagraph (A), such clause shall be applied—

(I)

in subclause (I), by substituting “three times the sum” for “the sum”, and

(II)

in subclause (II), by substituting “$10,000” for “5,000 1

 So in original. Probably should be “$5,000”.

 ” in item (aa) thereof.

(iv)

Limitation on period for payment

(8)

Apprenticeship requirements

The requirements described in this paragraph with respect to the construction of any qualified facility are as follows:

(A)

Labor hours

(i)

Percentage of total labor hours

(ii)

Applicable percentage

For purposes of clause (i), the applicable percentage shall be—

(I)

in the case of a qualified facility the construction of which begins before January 1, 2023, 10 percent,

(II)

in the case of a qualified facility the construction of which begins after December 31, 2022, and before January 1, 2024, 12.5 percent, and

(III)

in the case of a qualified facility the construction of which begins after December 31, 2023, 15 percent.

(B)

Apprentice to journeyworker ratio

(C)

Participation

(D)

Exception

(i)

In general

A taxpayer shall not be treated as failing to satisfy the requirements of this paragraph if such taxpayer—

(I)

satisfies the requirements described in clause (ii), or

(II)

subject to clause (iii), in the case of any failure by the taxpayer to satisfy the requirement under subparagraphs (A) and (C) with respect to the construction, alteration, or repair work on any qualified facility to which subclause (I) does not apply, makes payment to the Secretary of a penalty in an amount equal to the product of—

(aa)

$50, multiplied by

(bb)

the total labor hours for which the requirement described in such subparagraph was not satisfied with respect to the construction, alteration, or repair work on such qualified facility.

(ii)

Good faith effort

For purposes of clause (i), a taxpayer shall be deemed to have satisfied the requirements under this paragraph with respect to a qualified facility if such taxpayer has requested qualified apprentices from a registered apprenticeship program, as defined in section 3131(e)(3)(B), and—

(I)

such request has been denied, provided that such denial is not the result of a refusal by the taxpayer or any contractors or subcontractors engaged in the performance of construction, alteration, or repair work with respect to such qualified facility to comply with the established standards and requirements of the registered apprenticeship program, or

(II)

the registered apprenticeship program fails to respond to such request within 5 business days after the date on which such registered apprenticeship program received such request.

(iii)

Intentional disregard

(E)

Definitions

For purposes of this paragraph—

(i)

Labor hours

The term “labor hours”—

(I)

means the total number of hours devoted to the performance of construction, alteration, or repair work by any individual employed by the taxpayer or by any contractor or subcontractor, and

(II)

excludes any hours worked by—

(aa)

foremen,

(bb)

superintendents,

(cc)

owners, or

(dd)

persons employed in a bona fide executive, administrative, or professional capacity (within the meaning of those terms in part 541 of title 29, Code of Federal Regulations).

(ii)

Qualified apprentice

(9)

Domestic content bonus credit amount

(A)

In general

(B)

Requirement

(i)

In general

(ii)

Steel and iron

(iii)

Manufactured product

(C)

Adjusted percentage

(i)

In general

(ii)

Offshore wind facility

(10)

Phaseout for elective payment

(A)

In general

In the case of a taxpayer making an election under section 6417 with respect to a credit under this section, the amount of such credit shall be replaced with—

(i)

the value of such credit (determined without regard to this paragraph), multiplied by

(ii)

the applicable percentage.

(B)

100 percent applicable percentage for certain qualified facilities

In the case of any qualified facility—

(i)

which satisfies the requirements under paragraph (9)(B), or

(ii)

with a maximum net output of less than 1 megawatt (as measured in alternating current),

the applicable percentage shall be 100 percent.

(C)

Phased domestic content requirement

Subject to subparagraph (D), in the case of any qualified facility which is not described in subparagraph (B), the applicable percentage shall be—

(i)

if construction of such facility began before January 1, 2024, 100 percent, and

(ii)

if construction of such facility began in calendar year 2024, 90 percent.

(D)

Exception

(i)

In general

For purposes of this paragraph, the Secretary shall provide exceptions to the requirements under this paragraph if—

(I)

the inclusion of steel, iron, or manufactured products which are produced in the United States increases the overall costs of construction of qualified facilities by more than 25 percent, or

(II)

relevant steel, iron, or manufactured products are not produced in the United States in sufficient and reasonably available quantities or of a satisfactory quality.

(ii)

(11)

Special rule for qualified facility located in energy community

(A)

In general

(B)

Energy community

For purposes of this paragraph, the term “energy community” means—

(i)

a brownfield site (as defined in subparagraphs (A), (B), and (D)(ii)(III) of section 101(39) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (42 U.S.C. 9601(39))),

(ii)

a metropolitan statistical area or non-metropolitan statistical area which—

(I)

has (or, at any time during the period beginning after December 31, 2009, had) 0.17 percent or greater direct employment or 25 percent or greater local tax revenues related to the extraction, processing, transport, or storage of coal, oil, or natural gas (as determined by the Secretary), and

(II)

has an unemployment rate at or above the national average unemployment rate for the previous year (as determined by the Secretary), or

(iii)

a census tract—

(I)

in which—

(aa)

after December 31, 1999, a coal mine has closed, or

(bb)

after December 31, 2009, a coal-fired electric generating unit has been retired, or

(II)

which is directly adjoining to any census tract described in subclause (I).

(12)

Regulations and guidance

(c)

Resources

For purposes of this section:

(1)

In general

The term “qualified energy resources” means—

(A)

wind,

(B)

closed-loop biomass,

(C)

open-loop biomass,

(D)

geothermal energy,

(E)

solar energy,

(F)

small irrigation power,

(G)

municipal solid waste,

(H)

qualified hydropower production, and

(I)

marine and hydrokinetic renewable energy.

(2)

Closed-loop biomass

(3)

Open-loop biomass

(A)

In general

The term “open-loop biomass” means—

(i)

any agricultural livestock waste nutrients, or

(ii)

any solid, nonhazardous, cellulosic waste material or any lignin material which is derived from—

(I)

any of the following forest-related resources: mill and harvesting residues, precommercial thinnings, slash, and brush,

(II)

solid wood waste materials, including waste pallets, crates, dunnage, manufacturing and construction wood wastes (other than pressure-treated, chemically-treated, or painted wood wastes), and landscape or right-of-way tree trimmings, but not including municipal solid waste, gas derived from the biodegradation of solid waste, or paper which is commonly recycled, or

(III)

agriculture sources, including orchard tree crops, vineyard, grain, legumes, sugar, and other crop by-products or residues.

Such term shall not include closed-loop biomass or biomass burned in conjunction with fossil fuel (cofiring) beyond such fossil fuel required for startup and flame stabilization.

(B)

Agricultural livestock waste nutrients

(i)

In general

(ii)

Agricultural livestock

(4)

Geothermal energy

(5)

Small irrigation power

The term “small irrigation power” means power—

(A)

generated without any dam or impoundment of water through an irrigation system canal or ditch, and

(B)

the nameplate capacity rating of which is not less than 150 kilowatts but is less than 5 megawatts.

(6)

Municipal solid waste

(7)

Refined coal

(A)

In general

The term “refined coal” means a fuel—

(i)

which—

(I)

is a liquid, gaseous, or solid fuel produced from coal (including lignite) or high carbon fly ash, including such fuel used as a feedstock,

(II)

is sold by the taxpayer with the reasonable expectation that it will be used for the purpose of producing steam, and

(III)

is certified by the taxpayer as resulting (when used in the production of steam) in a qualified emission reduction, or

(ii)

which is steel industry fuel.

(B)

Qualified emission reduction

(C)

Steel industry fuel

(i)

In general

The term “steel industry fuel” means a fuel which—

(I)

is produced through a process of liquifying coal waste sludge and distributing it on coal, and

(II)

is used as a feedstock for the manufacture of coke.

(ii)

Coal waste sludge

(8)

Qualified hydropower production

(A)

In general

The term “qualified hydropower production” means—

(i)

in the case of any hydroelectric dam which was placed in service on or before the date of the enactment of this paragraph, the incremental hydropower production for the taxable year, and

(ii)

in the case of any nonhydroelectric dam described in subparagraph (C), the hydropower production from the facility for the taxable year.

(B)

Determination of incremental hydropower production

(i)

In general

(ii)

Operational changes disregarded

(C)

Nonhydroelectric dam

For purposes of subparagraph (A), a facility is described in this subparagraph if—

(i)

the hydroelectric project installed on the nonhydroelectric dam is licensed by the Federal Energy Regulatory Commission and meets all other applicable environmental, licensing, and regulatory requirements,

(ii)

the nonhydroelectric dam was placed in service before the date of the enactment of this paragraph and operated for flood control, navigation, or water supply purposes and did not produce hydroelectric power on the date of the enactment of this paragraph, and

(iii)

the hydroelectric project is operated so that the water surface elevation at any given location and time that would have occurred in the absence of the hydroelectric project is maintained, subject to any license requirements imposed under applicable law that change the water surface elevation for the purpose of improving environmental quality of the affected waterway.

The Secretary, in consultation with the Federal Energy Regulatory Commission, shall certify if a hydroelectric project licensed at a nonhydroelectric dam meets the criteria in clause (iii). Nothing in this section shall affect the standards under which the Federal Energy Regulatory Commission issues licenses for and regulates hydropower projects under part I of the Federal Power Act.

(9)

Indian coal

(A)

In general

The term “Indian coal” means coal which is produced from coal reserves which, on June 14, 2005—

(i)

were owned by an Indian tribe, or

(ii)

were held in trust by the United States for the benefit of an Indian tribe or its members.

(B)

Indian tribe

(10)

Marine and hydrokinetic renewable energy

(A)

In general

The term “marine and hydrokinetic renewable energy” means energy derived from—

(i)

waves, tides, and currents in oceans, estuaries, and tidal areas,

(ii)

free flowing water in rivers, lakes, and streams,

(iii)

free flowing water in an irrigation system, canal, or other man-made channel, including projects that utilize nonmechanical structures to accelerate the flow of water for electric power production purposes,

(iv)

differentials in ocean temperature (ocean thermal energy conversion), or

(v)

pressurized water used in a pipeline (or similar man-made water conveyance) which is operated—

(I)

for the distribution of water for agricultural, municipal, or industrial consumption, and

(II)

not primarily for the generation of electricity.

(B)

Exceptions

(d)

Qualified facilities

For purposes of this section:

(1)

Wind facility

(2)

Closed-loop biomass facility

(A)

In general

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i)

owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2025, or

(ii)

owned by the taxpayer which before January 1, 2025, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2025, if the construction of such modification begins before such date.

(B)

Expansion of facility

(C)

Special rules

In the case of a qualified facility described in subparagraph (A)(ii)—

(i)

the 10-year period referred to in subsection (a) shall be treated as beginning no earlier than the date of the enactment of this clause, and

(ii)

if the owner of such facility is not the producer of the electricity, the person eligible for the credit allowable under subsection (a) shall be the lessee or the operator of such facility.

(3)

Open-loop biomass facilities

(A)

In general

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i)

in the case of a facility using agricultural livestock waste nutrients—

(I)

is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2025, and

(II)

the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii)

in the case of any other facility, the construction of which begins before January 1, 2025.

(B)

Expansion of facility

(C)

Credit eligibility

(4)

Geothermal or solar energy facility

(5)

Small irrigation power facility

(6)

Landfill gas facilities

(7)

Trash facilities

(8)

Refined coal production facility

In the case of a facility that produces refined coal, the term “refined coal production facility” means—

(A)

with respect to a facility producing steel industry fuel, any facility (or any modification to a facility) which is placed in service before January 1, 2010, and

(B)

with respect to any other facility producing refined coal, any facility placed in service after the date of the enactment of the American Jobs Creation Act of 2004 and before January 1, 2012.

(9)

Qualified hydropower facility

(A)

In general

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(i)

in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2025, and

(ii)

any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025.

(B)

Credit period

(C)

Special rule

(10)

Indian coal production facility

(11)

Marine and hydrokinetic renewable energy facilities

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A)

which has a nameplate capacity rating of at least 25 kilowatts, and

(B)

which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025.

(e)

Definitions and special rules

For purposes of this section—

(1)

Only production in the United States taken into account

Sales shall be taken into account under this section only with respect to electricity the production of which is within—

(A)

the United States (within the meaning of section 638(1)), or

(B)

a possession of the United States (within the meaning of section 638(2)).

(2)

Computation of inflation adjustment factor and reference price

(A)

In general

(B)

Inflation adjustment factor

(C)

Reference price

(3)

Production attributable to the taxpayer

(4)

Related persons

(5)

Pass-thru in the case of estates and trusts

[(6)

Repealed. Pub. L. 109–58, title XIII, § 1301(f)(3), Aug. 8, 2005, 119 Stat. 990]

(7)

Credit not to apply to electricity sold to utilities under certain contracts

(A)

In general

The credit determined under subsection (a) shall not apply to electricity—

(i)

produced at a qualified facility described in subsection (d)(1) which is originally placed in service after June 30, 1999, and

(ii)

sold to a utility pursuant to a contract originally entered into before January 1, 1987 (whether or not amended or restated after that date).

(B)

Exception

Subparagraph (A) shall not apply if—

(i)

the prices for energy and capacity from such facility are established pursuant to an amendment to the contract referred to in subparagraph (A)(ii),

(ii)

such amendment provides that the prices set forth in the contract which exceed avoided cost prices determined at the time of delivery shall apply only to annual quantities of electricity (prorated for partial years) which do not exceed the greater of—

(I)

the average annual quantity of electricity sold to the utility under the contract during calendar years 1994, 1995, 1996, 1997, and 1998, or

(II)

the estimate of the annual electricity production set forth in the contract, or, if there is no such estimate, the greatest annual quantity of electricity sold to the utility under the contract in any of the calendar years 1996, 1997, or 1998, and

(iii)

such amendment provides that energy and capacity in excess of the limitation in clause (ii) may be—

(I)

sold to the utility only at prices that do not exceed avoided cost prices determined at the time of delivery, or

(II)

sold to a third party subject to a mutually agreed upon advance notice to the utility.

For purposes of this subparagraph, avoided cost prices shall be determined as provided for in 18 CFR 292.304(d)(1) or any successor regulation.

(8)

Refined coal production facilities

(A)

Determination of credit amount

In the case of a producer of refined coal, the credit determined under this section (without regard to this paragraph) for any taxable year shall be increased by an amount equal to $4.375 per ton of qualified refined coal—

(i)

produced by the taxpayer at a refined coal production facility during the 10-year period beginning on the date the facility was originally placed in service, and

(ii)

sold by the taxpayer—

(I)

to an unrelated person, and

(II)

during such 10-year period and such taxable year.

(B)

Phaseout of credit

The amount of the increase determined under subparagraph (A) shall be reduced by an amount which bears the same ratio to the amount of the increase (determined without regard to this subparagraph) as—

(i)

the amount by which the reference price of fuel used as a feedstock (within the meaning of subsection (c)(7)(A)) for the calendar year in which the sale occurs exceeds an amount equal to 1.7 multiplied by the reference price for such fuel in 2002, bears to

(ii)

$8.75.

(C)

Application of rules

(D)

Special rule for steel industry fuel

(i)

In general

In the case of a taxpayer who produces steel industry fuel—

(I)

this paragraph shall be applied separately with respect to steel industry fuel and other refined coal, and

(II)

in applying this paragraph to steel industry fuel, the modifications in clause (ii) shall apply.

(ii)

Modifications

(I)

Credit amount

(II)

Credit period

(III)

No phaseout

(iii)

Modifications

(iv)

Barrel-of-oil equivalent

(9)

Coordination with credit for producing fuel from a nonconventional source

(A)

In general

(B)

Refined coal facilities

(i)

In general

(ii)

Exception for steel industry coal

(10)

Indian coal production facilities

(A)

Determination of credit amount

In the case of a producer of Indian coal, the credit determined under this section (without regard to this paragraph) for any taxable year shall be increased by an amount equal to the applicable dollar amount per ton of Indian coal—

(i)

produced by the taxpayer at an Indian coal production facility during the 16-year period beginning on January 1, 2006, and

(ii)

sold by the taxpayer—

(I)

to an unrelated person (either directly by the taxpayer or after sale or transfer to one or more related persons), and

(II)

during such 16-year period and such taxable year.

(B)

Applicable dollar amount

(i)

In general

The term “applicable dollar amount” for any taxable year beginning in a calendar year means—

(I)

$1.50 in the case of calendar years 2006 through 2009, and

(II)

$2.00 in the case of calendar years beginning after 2009.

(ii)

Inflation adjustment

(C)

Application of rules

(11)

Allocation of credit to patrons of agricultural cooperative

(A)

Election to allocate

(i)

In general

(ii)

Form and effect of election

(B)

Treatment of organizations and patrons

The amount of the credit apportioned to any patrons under subparagraph (A)—

(i)

shall not be included in the amount determined under subsection (a) with respect to the organization for the taxable year, and

(ii)

shall be included in the amount determined under subsection (a) for the first taxable year of each patron ending on or after the last day of the payment period (as defined in section 1382(d)) for the taxable year of the organization or, if earlier, for the taxable year of each patron ending on or after the date on which the patron receives notice from the cooperative of the apportionment.

(C)

Special rules for decrease in credits for taxable year

If the amount of the credit of a cooperative organization determined under subsection (a) for a taxable year is less than the amount of such credit shown on the return of the cooperative organization for such year, an amount equal to the excess of—

(i)

such reduction, over

(ii)

the amount not apportioned to such patrons under subparagraph (A) for the taxable year,

shall be treated as an increase in tax imposed by this chapter on the organization. Such increase shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter.

(D)

Eligible cooperative defined

(12)

Coordination with energy credit for qualified biogas property

(13)

Special rule for electricity used at a qualified clean hydrogen production facility

Electricity produced by the taxpayer shall be treated as sold by such taxpayer to an unrelated person during the taxable year if—

(A)

such electricity is used during such taxable year by the taxpayer or a person related to the taxpayer at a qualified clean hydrogen production facility (as defined in section 45V(c)(3)) to produce qualified clean hydrogen (as defined in section 45V(c)(2)), and

(B)

such use and production is verified (in such form or manner as the Secretary may prescribe) by an unrelated third party.

(Added Pub. L. 102–486, title XIX, § 1914(a), Oct. 24, 1992, 106 Stat. 3020; amended Pub. L. 106–170, title V, § 507(a)–(c), Dec. 17, 1999, 113 Stat. 1922; Pub. L. 106–554, § 1(a)(7) [title III, § 319(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–646; Pub. L. 107–147, title VI, § 603(a), Mar. 9, 2002, 116 Stat. 59; Pub. L. 108–311, title III, § 313(a), Oct. 4, 2004, 118 Stat. 1181; Pub. L. 108–357, title VII, § 710(a)–(d), (f), Oct. 22, 2004, 118 Stat. 1552–1557; Pub. L. 109–58, title XIII, §§ 1301(a)–(f)(4), 1302(a), 1322(a)(3)(C), Aug. 8, 2005, 119 Stat. 986–990, 1011; Pub. L. 109–135, title IV, §§ 402(b), 403(t), 412(j), Dec. 21, 2005, 119 Stat. 2610, 2628, 2637; Pub. L. 109–432, div. A, title II, § 201, Dec. 20, 2006, 120 Stat. 2944; Pub. L. 110–172, §§ 7(b), 9(a), Dec. 29, 2007, 121 Stat. 2482, 2484; Pub. L. 110–343, div. B, title I, §§ 101(a)–(e), 102(a)–(e), 106(c)(3)(B), 108(a)–(d)(1), Oct. 3, 2008, 122 Stat. 3808–3810, 3815, 3819–3821; Pub. L. 111–5, div. B, title I, § 1101(a), (b), Feb. 17, 2009, 123 Stat. 319; Pub. L. 111–312, title VII, § 702(a), Dec. 17, 2010, 124 Stat. 3311; Pub. L. 112–240, title IV, §§ 406(a), 407(a), Jan. 2, 2013, 126 Stat. 2340; Pub. L. 113–295, div. A, title I, §§ 154(a), 155(a), title II, § 210(g)(1), Dec. 19, 2014, 128 Stat. 4021, 4032; Pub. L. 114–113, div. P, title III, § 301(a), div. Q, title I, §§ 186(a)–(c), (d)(2), 187(a), Dec. 18, 2015, 129 Stat. 3038, 3073, 3074; Pub. L. 115–123, div. D, title I, §§ 40408(a), 40409(a), Feb. 9, 2018, 132 Stat. 149, 150; Pub. L. 115–141, div. U, title IV, § 401(a)(14)–(16), Mar. 23, 2018, 132 Stat. 1185; Pub. L. 116–94, div. Q, title I, §§ 127(a), (c)(1), (2)(A), 128(a), Dec. 20, 2019, 133 Stat. 3231, 3232; Pub. L. 116–260, div. EE, title I, §§ 131(a), (c)(1), 145(a), Dec. 27, 2020, 134 Stat. 3052, 3054; Pub. L. 117–169, title I, §§ 13101(a)–(c), (e)(1), (2)(A), (f)–(j), 13102(f)(4), 13204(b)(1), Aug. 16, 2022, 136 Stat. 1906–1913, 1916, 1939.)

cite as: 26 USC 45

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