26 U.S.C. 25A: American Opportunity and Lifetime Learning credits

2020

• Pub. L. 116–260, §104(a)(1), added par. (1), redesignated par. (3) as (2), and struck out former pars. (1) and (2) which provided income limitations for the American Opportunity Tax Credit and Lifetime Learning Credit, respectively. (Consolidated Appropriations Act, 2021) Law text · (d)
• Pub. L. 116–260, §104(a)(2), struck out subsec. (h) which related to inflation adjustments for the Lifetime Learning Credit for taxable years beginning after 2001. (Consolidated Appropriations Act, 2021) Law text · (h)

2018

• Pub. L. 115–141, §101(l)(14), substituted "American Opportunity Tax Credit" for "Hope Scholarship Credit" wherever appearing in text. (Consolidated Appropriations Act, 2018) Law text
• Pub. L. 115–141, §101(l)(9), substituted "American Opportunity" for "Hope" in section catchline. (Consolidated Appropriations Act, 2018) Law text
• Pub. L. 115–141, §101(l)(11), substituted "American Opportunity Tax Credit" for "Hope Scholarship Credit" in heading. (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–141, §101(l)(1)(A), substituted "$2,000" for "$1,000". (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–141, §101(l)(1)(B), substituted "25 percent" for "50 percent", "$2,000" for "$1,000", and "$4,000" for "the applicable limit". (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–141, §101(l)(12), substituted "American Opportunity Tax Credit" for "Hope Scholarship Credit" in heading. (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–141, §101(l)(2), substituted "4" for "2" in heading and text. (Consolidated Appropriations Act, 2018) Law text · (b), (C)
• Pub. L. 115–141, §101(l)(3), amended par. (4) generally. Prior to amendment, text read as follows: "For purposes of paragraph (1)(B), the applicable limit for any taxable year is an amount equal to 2 times the dollar amount in effect under paragraph (1)(A) for such taxable year." (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–141, §401(b)(1), struck out "($5,000 in the case of taxable years beginning before January 1, 2003)" after "$10,000". (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §101(l)(13), substituted "American Opportunity Tax Credit" for "Hope Scholarship" in heading. (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §101(l)(4), amended subsec. (d) generally. Prior to amendment, subsec. (d) related to limitation based on modified adjusted gross income. (Consolidated Appropriations Act, 2018) Law text · (d)
• Pub. L. 115–141, §101(l)(5), added subpar. (D). (Consolidated Appropriations Act, 2018) Law text · (f)
• Pub. L. 115–141, §101(l)(6), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). (Consolidated Appropriations Act, 2018) Law text · (g)
• Pub. L. 115–141, §101(l)(7), amended subsec. (h) generally. Prior to amendment, subsec. (h) related to inflation adjustments. (Consolidated Appropriations Act, 2018) Law text · (h)
• Pub. L. 115–141, §101(l)(8), amended subsec. (i) generally. Prior to amendment, subsec. (i) related to the American Opportunity Tax Credit in any taxable year beginning after 2008. (Consolidated Appropriations Act, 2018) Law text · (i)

2017

• Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (h), (2)

2015

• Pub. L. 114–27, §804(a)(2), added subpar. (C). (Trade Preferences Extension Act of 2015) Law text · (g)
• Pub. L. 114–27, §804(a)(1), added par. (8). (Trade Preferences Extension Act of 2015) Law text · (g)
• Pub. L. 114–113, §102(a), struck out "and before 2018" after "2008" in introductory provisions. (Consolidated Appropriations Act, 2016) Law text · (i)
• Pub. L. 114–113, §206(a)(2), added par. (6). (Consolidated Appropriations Act, 2016) Law text · (i)
• Pub. L. 114–113, §206(a)(1), struck out par. (6). Text read as follows: "In the case of a taxpayer with respect to whom section 702(a)(1)(B) of the Heartland Disaster Tax Relief Act of 2008 applies for any taxable year, such taxpayer may elect to waive the application of this subsection to such tax… (Consolidated Appropriations Act, 2016) Law text · (i)
• Pub. L. 114–113, §211(a), added subpar. (C). (Consolidated Appropriations Act, 2016) Law text · (i)
• Pub. L. 114–113, §208(a)(2), added par. (7). (Consolidated Appropriations Act, 2016) Law text · (i)

2014

• Pub. L. 113–295 substituted "For purposes of determining the Hope Scholarship Credit, subsection (f)(1)(A) shall be applied" for "Subsection (f)(1)(A) shall be applied". Law text · (i)

2013

• Pub. L. 112–240, §103(a)(1), substituted "after 2008 and before 2018" for "in 2009, 2010, 2011, or 2012" in introductory provisions. (American Taxpayer Relief Act of 2012) Law text · (i)
• Pub. L. 112–240, §104(c)(2)(D), redesignated pars. (6) and (7) as (5) and (6), respectively, substituted "section 26(a)" for "section 26(a)(2) or paragraph (5), as the case may be" in par. (5), and struck out former par. (5) which related to credit allowed against alternative… (American Taxpayer Relief Act of 2012) Law text · (i)

2010

• Pub. L. 111–312, §103(a)(1), substituted ", 2010, 2011, or 2012" for "or 2010" in introductory provisions. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (i)
• Pub. L. 111–148, §10909(b)(2)(C), (c), as amended by Pub. L. 111–312, §101(b)(1), temporarily substituted "25D" for "23, 25D,". See Effective and Termination Dates of 2010 Amendment note below. (Patient Protection and Affordable Care Act) Law text · (i)

2009

• Pub. L. 111–5 added subsec. (i) and redesignated former subsec. (i) as (j). (American Recovery and Reinvestment Act of 2009) Law text · (i), (j)

2001

• Pub. L. 107–16, §401(g)(2)(A), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (e)