WHAT THE LAW DOINCongress, in plain words

The law › Title 26

Title 26: Internal Revenue Code

31 sections of this title are changed, or would be, by bills in the 119th Congress.

Chapter 1 21 sections

§25E

Previously-owned clean vehicles

H.R. 10881

Proposed
§30C

Alternative fuel vehicle refueling property credit

H.R. 10881

Proposed
§36B

Refundable credit for coverage under a qualified health plan

H.R. 3069, H.R. 7

Proposed
§38

General business credit

H.R. 10582

Proposed
§41

Credit for increasing research activities

H.R. 10852

Proposed
§42

Low-income housing credit

H.R. 10856

Proposed
§44

Expenditures to provide access to disabled individuals

H.R. 9809

Proposed
§45R

Employee health insurance expenses of small employers

H.R. 7

Proposed
§46

Amount of credit

H.R. 3151

Proposed
§47

Rehabilitation credit

H.R. 2941

Proposed
§48D

Advanced manufacturing investment credit

H.R. 10852

Proposed
§50

Other special rules

H.R. 2941, H.R. 3151

Proposed
§86

Social security and tier 1 railroad retirement benefits

H.R. 2909

Proposed
§162

Trade or business expenses

H.R. 10682

Proposed
§170

Charitable, etc., contributions and gifts

H.R. 1582

Proposed
§223

Health savings accounts

H.R. 10808, H.R. 6423

Proposed
§402

Taxability of beneficiary of employees' trust

S. 3897

Proposed
§1042

Sales of stock to employee stock ownership plans or certain cooperatives

H.R. 3105

Proposed
§1355

Definitions and special rules

H.R. 3151

Proposed
§1356

Qualifying shipping activities

H.R. 3151

Proposed
§1357

Items not subject to regular tax; depreciation; interest

H.R. 3151

Proposed

Chapter 2 1 section

§1402

Definitions

H.R. 2909

Proposed

Chapter 21 1 section

§3121

Definitions

H.R. 2909

Proposed

Chapter 22 1 section

§3231

Definitions

H.R. 2909

Proposed

Chapter 31 1 section

§4041

Imposition of tax

H.R. 3151

Proposed

Chapter 65 2 sections

§6417

Elective payment of applicable credits

H.R. 3151

Proposed
§6418

Transfer of certain credits

H.R. 10582, H.R. 3151

Proposed

Chapter 68 1 section

§6654

Failure by individual to pay estimated income tax

H.R. 2909

Proposed

Chapter 77 1 section

§7518

Tax incentives relating to merchant marine capital construction funds

H.R. 3151

Proposed

Chapter not yet known 2 sections

§25F

H.R. 10773

Proposed
§1400Z

H.R. 9911

Proposed