26 U.S.C. 25: Interest on certain home mortgages

2018

• Pub. L. 115–141 substituted "sections 23 and 25D" for "sections 23, 25D, and 1400C". (Consolidated Appropriations Act, 2018) Law text · (e)

2013

• Pub. L. 112–240 amended subpar. (C) generally. Prior to amendment, text read as follows: "For purposes of this paragraph, the term 'applicable tax limit' means— (American Taxpayer Relief Act of 2012) Law text · (e)

2010

• Pub. L. 111–148, §10909(b)(2)(B), (c), as amended by Pub. L. 111–312, temporarily struck out "23," after "and sections" in cls. (i) and (ii). See Effective and Termination Dates of 2010 Amendment note below. (Patient Protection and Affordable Care Act) Law text · (e)

2009

• Pub. L. 111–5, §1144(b)(1)(B), inserted "30B," after "30,". (American Recovery and Reinvestment Act of 2009) Law text · (e)
• Pub. L. 111–5, §1142(b)(1)(B), inserted "30," after "25D,". (American Recovery and Reinvestment Act of 2009) Law text · (e)
• Pub. L. 111–5, §1004(b)(2), inserted "25A(i)," after "24,". (American Recovery and Reinvestment Act of 2009) Law text · (e)

2008

• Pub. L. 110–343 inserted "30D," after "25D,". (Emergency Economic Stabilization Act of 2008) Law text · (e)

2005

• Pub. L. 109–135, §402(i)(3)(C), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "For purposes of this paragraph, the term 'applicable tax limit' means the limitation imposed by section 26(a) for the taxable year reduced by th… (Gulf Opportunity Zone Act of 2005) Law text · (e)
• Pub. L. 109–58, §1335(b)(2), which directed amendment of subpar. (C) by substituting "other than this section, section 23, section 25D, and section 1400C" for "this section and sections 23 and 1400C", was repealed by Pub. L. 109–135, §402(i)(4). See Effective and Termination Dates of 2005 Amendment… (Energy Policy Act of 2005) Law text · (e)

2001

• Pub. L. 107–16, §618(b)(2)(B), inserted "25B," after "24,". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)
• Pub. L. 107–16, §201(b)(2)(F), inserted ", 24," after "sections 23". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)

1998

• Pub. L. 105–206 substituted "sections 23 and 1400C" for "section 23". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)

1997

• Pub. L. 105–34 substituted "section 121" for "section 1034". (Taxpayer Relief Act of 1997) Law text · (e)

1996

• Pub. L. 104–188 inserted "and section 23" after "other than this section". (Small Business Job Protection Act of 1996) Law text · (e)

1993

• Pub. L. 103–66 redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out heading and text of former subsec. (h). Text read as follows: "No election may be made under subsection (c)(2)(A)(ii) for any period after June 30, 1992." · (h), (i), (j)

1991

• Pub. L. 102–227 substituted "June 30, 1992" for "December 31, 1991". · (h)

1990

• Pub. L. 101–508 substituted "December 31, 1991" for "September 30, 1990". · (h)

1989

• Pub. L. 101–239 substituted "for any period after September 30, 1990" for "for any calendar year after 1989". · (h)

1988

• Pub. L. 100–647, §1013(a)(25), amended Pub. L. 99–514, §1301(f)(2)(C)(ii), see 1986 Amendment note below. · (c)
• Pub. L. 100–647, §4005(a)(2), substituted "1989" for "1988". · (h)
• Pub. L. 100–647, §1013(a)(26), substituted "1988" for "1987". · (h)
• Pub. L. 100–647, §4005(g)(7), added subsec. (j). · (j)

1986

• Pub. L. 99–514, §1862(d)(1), substituted "paid or accrued" for "paid or incurred". · (a)
• Pub. L. 99–514, §1301(f)(2)(A), substituted "section 143(k)(4)" for "section 103A(l)(6)". · (b)
• Pub. L. 99–514, §1301(f)(2)(B), substituted "section 143(k)(5)" for "section 103A(l)(7)". · (b)
• Pub. L. 99–514, §1301(f)(2)(E), substituted "section 143(a)(2)" for "section 103A(c)(2)" in provision following cl. (vii). · (c)
• Pub. L. 99–514, §1862(b), inserted "Under regulations, rules similar to the rules of subparagraphs (B) and (C) of section 103A(c)(2) shall apply to the requirements of this subparagraph." · (c)
• Pub. L. 99–514, §1301(f)(2)(C)(ii), as amended by Pub. L. 100–647, §1013(a)(25), substituted "private activity bonds which it may otherwise issue during such calendar year under section 146" for "qualified mortgage bonds which it may otherwise issue during such calendar year … · (c)
• Pub. L. 99–514, §1301(f)(2)(C)(i), substituted "section 143" for "section 103A" in introductory provisions, added subcls. (I) to (VI), and struck out former subcls. (I) to (V) which read as follows: · (c)
• Pub. L. 99–514, §1862(a), substituted "subsection (j), other than paragraph (2) thereof" for "paragraph (1) of subsection (j)". · (c)
• Pub. L. 99–514, §1301(f)(2)(C)(i), substituted in heading and introductory provisions "section 143" for "section 103A". · (c)
• Pub. L. 99–514, §1301(f)(2)(F), inserted in introductory provisions reference to subcl. (V), added cl. (iii) and closing provisions, and struck out former cl. (iii) and closing provisions which read as follows: · (c)
• Pub. L. 99–514, §1301(f)(1)(A), substituted "25 percent" for "20 percent" in concluding provisions. · (d)
• Pub. L. 99–514, §1301(f)(2)(G), struck out par. (3) "Additional limit in certain cases" which read as follows: "In the case of a qualified mortgage credit certificate program in a State which— · (d)
• Pub. L. 99–514, §1862(c), amended subpar. (B) generally. Prior to amendment, subpar. (B) "Limitations" read as follows: "The amount of the unused credit which may be taken into account under subparagraph (A) for any taxable year shall not exceed the amount by which the applicable… · (e)
• Pub. L. 99–514, §1301(f)(2)(H), substituted "subsections (c)(1), (d), (e), (f), and (i) of section 143" for "subsection (d)(1), (e), (f), and (j) of section 103A". · (e)
• Pub. L. 99–514, §1301(f)(2)(I), substituted "section 144(a)(3)(A)" for "section 103(b)(6)(C)(i)". · (e)
• Pub. L. 99–514, §1301(f)(2)(J), substituted "section 143(k)(5)(B)" for "section 103A(l)(7)(B)". · (e)
• Pub. L. 99–514, §1301(f)(2)(K), substituted "section 143(k)(4)" for "section 103A(l)(6)". · (e)
• Pub. L. 99–514, §1301(f)(2)(L), substituted "section 143(a)(1)" for "section 103A(c)(1)". · (e)
• Pub. L. 99–514, §1301(f)(2)(M), substituted "section 143" for "section 103A". · (e)
• Pub. L. 99–514, §1301(f)(2)(N), substituted "subsection (d) of section 146" for "paragraph (4) of section 103A(g)". · (f)
• Pub. L. 99–514, §1301(f)(1)(B), substituted "0.25" for "0.20". · (f)
• Pub. L. 99–514, §1301(f)(2)(O), substituted "section 146(d)(3)(C)" for "section 103A(g)(5)(C)". · (f)
• Pub. L. 99–514, §1899A(1), substituted "ensure" for "insure". · (f)