Section, added [Pub. L. 109–58, title XIII, § 1303(a)], Aug. 8, 2005, [119 Stat. 992]; amended [Pub. L. 109–135, title I, § 101(b)(1)], title IV, § 402(c)(1), Dec. 21, 2005, [119 Stat. 2593], 2610; [Pub. L. 109–222, title V, § 508(d)(3)], May 17, 2006, [120 Stat. 362]; [Pub. L. 109–432, div. A, title I, § 107(b)(2)], title II, § 202(a), Dec. 20, 2006, [120 Stat. 2939], 2944; [Pub. L. 110–234, title XV, § 15316(c)(1)], May 22, 2008, [122 Stat. 1511]; [Pub. L. 110–246, § 4(a)], title XV, § 15316(c)(1), June 18, 2008, [122 Stat. 1664], 2273; [Pub. L. 110–343, div. B, title I, § 107(c)], Oct. 3, 2008, [122 Stat. 3819]; [Pub. L. 111–5, div. B, title I], §§ 1531(c)(3), 1541(b)(1), Feb. 17, 2009, [123 Stat. 360], 362; [Pub. L. 115–97, title I, § 13404(c)(2)], Dec. 22, 2017, [131 Stat. 2138], related to credit to holders of clean renewable energy bonds.
Effective Date of Repeal
[Pub. L. 115–97, title I, § 13404(d)], Dec. 22, 2017, [131 Stat. 2138], provided that: “The amendments made by this section [amending this section and sections 6211 and 6401 of this title and repealing this section and sections 54A to 54F, 54AA, 1397E, and 6431 of this title] shall apply to bonds issued after December 31, 2017.”
Regulations
[Pub. L. 109–58, title XIII, § 1303(d)], Aug. 8, 2005, [119 Stat. 997], provided that the Secretary of the Treasury was to issue regulations required under former 26 U.S.C. 54 not later than 120 days after Aug. 8, 2005.