§ 46.
For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—
(Added [Pub. L. 87–834, § 2(b)], Oct. 16, 1962, [76 Stat. 963]; amended [Pub. L. 88–272, title II, § 201(d)(4)], Feb. 26, 1964, [78 Stat. 32]; [Pub. L. 89–384, § 1(c)(1)], Apr. 8, 1966, [80 Stat. 102]; [Pub. L. 89–389, § 2(b)(5)], Apr. 14, 1966, [80 Stat. 114]; [Pub. L. 89–800, § 3], Nov. 8, 1966, [80 Stat. 1514]; [Pub. L. 90–225, § 2(a)], Dec. 27, 1967, [81 Stat. 731]; [Pub. L. 91–172, title III, § 301(b)(4)], title IV, § 401(e)(1), title VII, § 703(b), Dec. 30, 1969, [83 Stat. 585], 603, 666; [Pub. L. 92–178, title I], §§ 102(a)(1), (b), 105(a)–(c), 106(a)–(c), 107(a)(1), 108(a), Dec. 10, 1971, [85 Stat. 499], 503, 506, 507; [Pub. L. 93–406, title II], §§ 2001(g)(2)(B), 2002(g)(2), 2005(c)(4), Sept. 2, 1974, [88 Stat. 957], 968, 991; [Pub. L. 94–12, title III, § 301(a)], (b)(1)–(3), 302(a), (b)(1), Mar. 29, 1975, [89 Stat. 36], 37, 40, 43; [Pub. L. 94–455, title V, § 503(b)(4)], title VIII, §§ 802(a), (b)(1)–(5), 803(a), (b)(1), 805(a), title XVI, § 1607(b)(1)(B), title XVII, §§ 1701(b), 1703, title XIX, §§ 1901(a)(4), (b)(1)(C), 1906(b)(13)(A), title XXI, § 2112(a)(2), Oct. 4, 1976, [90 Stat. 1562], 1580–1583, 1596, 1756, 1759, 1761, 1764, 1790, 1834, 1905; [Pub. L. 95–600, title I, § 141(e)], (f)(2), title III, §§ 311(a), (c), 312(a), (b), (c)(2), 313(a), 316(a), (b)(1), (2), title VII, § 703(a)(1), (2), (j)(9), Nov. 6, 1978, [92 Stat. 2794], 2795, 2824–2826, 2829, 2939, 2941; [Pub. L. 95–618, title II, § 241(a)], title III, § 301(a), (c)(1), Nov. 9, 1978, [92 Stat. 3192], 3194, 3199; [Pub. L. 96–222, title I], §§ 101(a)(7)(A), (L)(iii)(I), (v)(I), (M)(i), 103(a)(2)(A), (B)(i)–(iii), (3), (4)(A), 107(a)(3)(A), Apr. 1, 1980, [94 Stat. 197], 200, 201, 208, 209, 223; [Pub. L. 96–223, title II], §§ 221(a), 222(e)(2), 223(b)(1), Apr. 2, 1980, [94 Stat. 260], 263, 266; [Pub. L. 97–34, title II], §§ 207(c)(1), 211(a)(1), (b), (d), (e)(1), (2), (f)(1), 212(a)(1), (2), title III, §§ 302(c)(3), (d)(1), 332(a), Aug. 13, 1981, [95 Stat. 225], 227–229, 235, 236, 272, 274, 296; [Pub. L. 97–248, title II, § 201(d)(8)(A)], formerly § 201(c)(8)(A), §§ 205(b), 265(b)(2)(A)(i), Sept. 3, 1982, [96 Stat. 420], 430, 547, renumbered § 201(d)(8)(A), [Pub. L. 97–448, title III, § 306(a)(1)(A)(i)], Jan. 12, 1983, [96 Stat. 2400]; [Pub. L. 97–354, § 5(a)(4)]–(6), Oct. 19, 1982, [96 Stat. 1692]; [Pub. L. 97–424, title V], §§ 541(b), 546(b), Jan. 6, 1983, [96 Stat. 2192], 2199; [Pub. L. 97–448, title I, § 102(e)(1)], (f)(5), title II, § 202(f), Jan. 12, 1983, [96 Stat. 2370], 2372, 2396; [Pub. L. 98–21, title I, § 122(c)(1)], Apr. 20, 1983, [97 Stat. 87]; [Pub. L. 98–369, div. A, title I], §§ 16(a), 31(f), 113(b)(2)(B), title IV, §§ 431(a), (b)(1), (d)(1)–(3), 474(o)(1)–(7), title VII, § 713(c)(1)(C), July 18, 1984, [98 Stat. 505], 521, 637, 805, 807, 810, 834–836, 957; [Pub. L. 99–514, title II], §§ 201(d)(7)(B), 251(a), title IV, § 421(a), (b), title XVIII, §§ 1802(a)(6), (8), 1844(a), (b)(3), (5), 1847(b)(11), 1848(a), Oct. 22, 1986, [100 Stat. 2141], 2183, 2229, 2789, 2855, 2857; [Pub. L. 100–647, title I], §§ 1002(a)(4), (15), (17), (25), 1009(a)(1), 1013(a)(44), title IV, § 4006, Nov. 10, 1988, [102 Stat. 3353], 3355, 3356, 3445, 3545, 3652; [Pub. L. 101–239, title VII], §§ 7106, 7814(d), Dec. 19, 1989, [103 Stat. 2306], 2413; [Pub. L. 101–508, title XI], §§ 11406, 11813(a), Nov. 5, 1990, [104 Stat. 1388–474], 1388–536; [Pub. L. 108–357, title III, § 322(d)(1)], Oct. 22, 2004, [118 Stat. 1475]; [Pub. L. 109–58, title XIII, § 1307(a)], Aug. 8, 2005, [119 Stat. 999]; [Pub. L. 111–5, div. B, title I, § 1302(a)], Feb. 17, 2009, [123 Stat. 345]; [Pub. L. 111–148, title IX, § 9023(b)], Mar. 23, 2010, [124 Stat. 880]; [Pub. L. 113–295, div. A, title II, § 220(c)], Dec. 19, 2014, [128 Stat. 4035]; [Pub. L. 117–167, div. A, § 107(d)(1)], Aug. 9, 2022, [136 Stat. 1398]; [Pub. L. 117–169, title I, § 13702(b)(1)], Aug. 16, 2022, [136 Stat. 1996].)