26 U.S.C. 25B: Elective deferrals and IRA contributions by certain individuals

2022

• Pub. L. 117–328 substituted "the amount of contributions made before January 1, 2026" for "the sum of— (Consolidated Appropriations Act, 2023) Law text · (d)

2017

• Pub. L. 115–97, §11002(d)(1)(C), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (b)
• Pub. L. 115–97, §11024(b), added subpar. (D). Law text · (d)

2013

• Pub. L. 112–240 struck out subsec. (g). Text read as follows: "In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for the taxable year shall not exceed the excess of— (American Taxpayer Relief Act of 2012) Law text · (g)

2010

• Pub. L. 111–148, §10909(b)(2)(D), (c), as amended by Pub. L. 111–312, temporarily struck out "23," before "25A(i),". See Effective and Termination Dates of 2010 Amendment note below. (Patient Protection and Affordable Care Act) Law text · (g)

2009

• Pub. L. 111–5, §1144(b)(1)(C), inserted "30B," after "30,". (American Recovery and Reinvestment Act of 2009) Law text · (g)
• Pub. L. 111–5, §1142(b)(1)(C), inserted "30," after "25D,". (American Recovery and Reinvestment Act of 2009) Law text · (g)
• Pub. L. 111–5, §1004(b)(4), inserted "25A(i)," after "23,". (American Recovery and Reinvestment Act of 2009) Law text · (g)

2008

• Pub. L. 110–343, §205(d)(1)(C), substituted ", 25D, and 30D" for "and 25D". (Emergency Economic Stabilization Act of 2008) Law text · (g)
• Pub. L. 110–343, §106(e)(2)(C), substituted "sections 23 and 25D" for "section 23". (Emergency Economic Stabilization Act of 2008) Law text · (g)

2006

• Pub. L. 109–280, §833(a), reenacted heading without change and amended text of subsec. (b) generally, substituting provisions consisting of introductory provisions and pars. (1) to (3) for former provisions consisting of introductory provisions and a table of applicable percentages for… (Pension Protection Act of 2006) Law text · (b)
• Pub. L. 109–280, §812, struck out heading and text of subsec. (h). Text read as follows: "This section shall not apply to taxable years beginning after December 31, 2006." (Pension Protection Act of 2006) Law text · (h)

2005

• Pub. L. 109–135 substituted "In the case of a taxable year to which section 26(a)(2) does not apply, the credit" for "The credit" in introductory provisions. (Gulf Opportunity Zone Act of 2005) Law text · (g)

2004

• Pub. L. 108–311 substituted "152(f)(2)" for "151(c)(4)". (Working Families Tax Relief Act of 2004) Law text · (c)

2002

• Pub. L. 107–147, §411(m), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: "The qualified retirement savings contributions determined under paragraph (1) shall be reduced (but not below zero) by the sum of— (Job Creation and Worker Assistance Act of 2002) Law text · (d)
• Pub. L. 107–147, §417(1), redesignated subsec. (g), relating to termination, as (h). (Job Creation and Worker Assistance Act of 2002) Law text · (g), (h)

2001

• Pub. L. 107–16, §618(b)(1), added subsec. (g) relating to limitation based on amount of tax. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (g)