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

26 U.S.C. 142: Exempt facility bond

Created in 1986 by Public Law 99-514. Changed by 15 later laws. 1 new law this Congress changed it.

2 other sections of the Code cite this one, including 7 U.S.C. 1926, 12 U.S.C. 24.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a), (b), (c), (p)

How it got here

2022

  • Pub. L. 117–169 substituted "section 45Q(e)(3)" for "section 45Q(e)(1)". Law text · (o)

2021

  • Pub. L. 117–58, §80401(a), added par. (16). (Infrastructure Investment and Jobs Act) Law text · (a)
  • Pub. L. 117–58, §80402(a), added par. (17). (Infrastructure Investment and Jobs Act) Law text · (a)
  • Pub. L. 117–58, §80403(a), substituted "$30,000,000,000" for "$15,000,000,000". (Infrastructure Investment and Jobs Act) Law text · (m)
  • Pub. L. 117–58, §80401(b), added subsec. (n). (Infrastructure Investment and Jobs Act) Law text · (n)
  • Pub. L. 117–58, §80402(b), added subsec. (o). (Infrastructure Investment and Jobs Act) Law text · (o)

2018

  • Pub. L. 115–141 inserted "section" before "42(i)(3)(D)". (Consolidated Appropriations Act, 2018) Law text · (d)

2009

  • Pub. L. 111–5 substituted "be capable of attaining a maximum speed in excess of" for "operate at speeds in excess of". (American Recovery and Reinvestment Act of 2009) Law text · (i)

2008

  • Pub. L. 110–289, §3005(a), designated existing provisions as cl. (i), inserted heading, and added cls. (ii) to (iv). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3008(b), added subpar. (C). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3008(c), added subpar. (D). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3009(a), added subpar. (E). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3010(a), inserted at end "The preceding sentence shall not apply with respect to any project for any year if during such year no residential unit in the project is occupied by a new resident whose income exceeds the applicable income limit." (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3008(a), added subpar. (C). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §307(a), substituted "September 30, 2012" for "September 30, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (l)
  • Pub. L. 110–343, §307(b), substituted "October 1, 2012" for "October 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (l)

2006

  • Pub. L. 109–222 substituted "Subsections (g) and (h) of section 7872" for "Section 7872(g)". (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (d)

2005

  • Pub. L. 109–59, §11143(a), added par. (15). (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (a)
  • Pub. L. 109–59, §11143(b), added subsec. (m). (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (m)

2004

  • Pub. L. 108–357, §701(a), added par. (14). (American Jobs Creation Act of 2004) Law text · (a)
  • Pub. L. 108–357, §701(b), added subsec. (l). (American Jobs Creation Act of 2004) Law text · (l)

2001

  • Pub. L. 107–16, §422(a), added par. (13). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
  • Pub. L. 107–16, §422(b), added subsec. (k). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (k)

1998

  • Pub. L. 105–206 struck out comma after "1997". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (f)

1996

  • Pub. L. 104–188, §1704(j)(7), provided that section 1921(b)(2) of Pub. L. 102–486 shall be applied as if a comma appeared after "(2)" in the material proposed to be stricken. See 1992 Amendment note below. (Small Business Job Protection Act of 1996) Law text · (b)
  • Pub. L. 104–188, §1608(a), added pars. (3) and (4). (Small Business Job Protection Act of 1996) Law text · (f), (4)

1992

  • Pub. L. 102–486, §1921(a), added par. (12). · (a)
  • Pub. L. 102–486, §1921(b)(2), which directed the substitution of "(2), (3), or (12)" for "(2) or (3)", was executed by making the substitution for "(2), or (3)". See 1996 Amendment note above. · (b)
  • Pub. L. 102–486, §1919(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: "For purposes of subsection (a)(8), the local furnishing of electric energy or gas from a facility shall only include furnishing solely within the area consisting of— · (f)
  • Pub. L. 102–486, §1921(b)(1), added subsec. (j). · (j)

1989

  • Pub. L. 101–239, §7108(e)(3), inserted at end "Section 7872(g) shall not apply in determining the income of individuals under this subparagraph." · (d)
  • Pub. L. 101–239, §7108(n)(1), substituted "exceed ½" for "exceed 1/3". · (d)
  • Pub. L. 101–239, §7816(s)(1), inserted heading "In general". · (i)

1988

  • Pub. L. 100–647, §6180(a), added par. (11). · (a)
  • Pub. L. 100–647, §1013(a)(39), inserted "section" before "168(i)(3)". · (b)
  • Pub. L. 100–647, §6180(b)(2), substituted "mass commuting facilities and high-speed intercity rail facilities" for "and mass commuting facilities" in heading and substituted "paragraph (1), (2), (3) or (11) of subsection (a)" for "paragraph (1), (2), or (3) of subsection (a)" in par. (… · (c)
  • Pub. L. 100–647, §1013(a)(1), substituted "average gross rent" for "average rent". · (d)
  • Pub. L. 100–647, §6180(b)(1), added subsec. (i). · (i)

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.