WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 126: Certain cost-sharing payments

Created in 1978 by Public Law 95-600. Changed by 3 later laws. No bill we track in this Congress changes it.

2 parts of federal rules cite it as their authority, written by Office of the Secretary of Agriculture (1), Internal Revenue Service, Department of the Treasury (1).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2018

    • Pub. L. 115–141 redesignated pars. (8) and (9) as (7) and (8), respectively, and struck out former par. (7) which read as follows: "The forestry incentives program authorized by section 4 of the Cooperative Forestry Assistance Act of 1978 (16 U.S.C. 2103)." (Consolidated Appropriations Act, 2018) Law text · (a)

    2014

    • Pub. L. 113–295 redesignated pars. (7) to (10) as (6) to (9), respectively, and struck out former par. (6) which read as follows: "The great plains conservation program authorized by section 16 of the Soil Conservation and Domestic Policy Act (16 U.S.C. 590p(b))." Law text · (a)

    1980

    • Pub. L. 96–222, §105(a)(7)(C), (E), inserted in par. (9) "or his delegate" after "Secretary of the Treasury" and substituted in par. (10) "Any program of a State, possession of the United States, a political subdivision of any of the foregoing, or the District of Columbia" for "Any Sta… · (a)
    • Pub. L. 96–222, §105(a)(7)(A), inserted provisions relating to payments not chargeable to capital account. · (b)
    • Pub. L. 96–222, §105(a)(7)(A), substituted provisions allowing the taxpayer to elect not to have this section apply to any excludable portion for provisions relating to the application of subsec. (a) of this section with other sections. · (c)
    • Pub. L. 96–222, §105(a)(7)(A), added subsecs. (d) and (e). · (d), (e)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.