26 U.S.C. 280C: Certain expenses for which credits are allowable

2018

• Pub. L. 115–141, §401(d)(6)(B)(iv), substituted "and 1396(a)" for "1396(a), 1400P(b), and 1400R". (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(a)(62), substituted "1396(a)," for "and 1396(a),". (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(d)(3)(B)(iii), struck out subsec. (g) relating to qualifying therapeutic discovery project credit. (Consolidated Appropriations Act, 2018) Law text · (g)

2017

• Pub. L. 115–97, §13403(d)(1), inserted "45S(a)," after "45P(a),". Law text · (a)
• Pub. L. 115–97, §13401(b), added par. (3) and redesignated former par. (3) as (4). Law text · (b), (4)
• Pub. L. 115–97, §13206(d)(2)(A), added par. (1) and struck out former par. (1). Prior to amendment, text read as follows: "No deduction shall be allowed for that portion of the qualified research expenses (as defined in section 41(b)) or basic research expenses (as defined in sectio… Law text · (c)
• Pub. L. 115–97, §13206(d)(2)(B)–(D), redesignated par. (3) as (2), substituted "paragraph (1)" for "paragraphs (1) and (2)" in subpar. (A)(i), and struck out former par. (2) which related to rule where taxpayer capitalizes rather than deducts expenses. Law text · (c)
• Pub. L. 115–97, §13206(d)(2)(C), redesignated par. (4) as (3). Former par. (3) redesignated (2). Law text · (c)
• Pub. L. 115–97, §13001(b)(1)(A), substituted "section 11(b)" for "section 11(b)(1)". Law text · (c)
• Pub. L. 115–97, §13206(d)(2)(C), redesignated par. (4) as (3). Law text · (c)

2010

• Pub. L. 111–148, §9023(c)(2), added subsec. (g) relating to qualifying therapeutic discovery project credit. (Patient Protection and Affordable Care Act) Law text · (g)
• Pub. L. 111–148, §1401(b), added subsec. (g) relating to credit for health insurance premiums. (Patient Protection and Affordable Care Act) Law text · (g)
• Pub. L. 111–148, §10105(e)(3), substituted "2010, 2011" for "2011". (Patient Protection and Affordable Care Act) Law text · (h)
• Pub. L. 111–148, §1421(d)(1), added subsec. (h). (Patient Protection and Affordable Care Act) Law text · (h)

2008

• Pub. L. 110–245 inserted "45P(a)," after "45A(a),". (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (a)
• Pub. L. 110–246, §15343(c), added subsec. (f). (Food, Conservation, and Energy Act of 2008) Law text · (f)

2007

• Pub. L. 110–172 amended heading and text generally. Prior to amendment, text read as follows: "No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for the taxable ye… (Tax Technical Corrections Act of 2007) Law text · (d)

2006

• Pub. L. 109–432 added subsec. (e). (Tax Relief and Health Care Act of 2006) Law text · (e)

2005

• Pub. L. 109–135, §201(b)(2), substituted "1400P(b), and 1400R" for "and 1400P(b)". (Gulf Opportunity Zone Act of 2005) Law text · (a)
• Pub. L. 109–135, §103(b)(2), substituted "1396(a), and 1400P(b)" for "and 1396(a)". (Gulf Opportunity Zone Act of 2005) Law text · (a)

2004

• Pub. L. 108–357 added subsec. (d). (American Jobs Creation Act of 2004) Law text · (d)

2000

• Pub. L. 106–554 struck out "or credit" after "deduction" in two places. (Consolidated Appropriations Act, 2001) Law text · (c)

1999

• Pub. L. 106–170 inserted "or credit" after "deduction" in two places. (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (c)

1996

• Pub. L. 104–188, §1205(d)(7), substituted "section 45C(b)" for "section 28(b)", "section 45C" for "section 28", and "section 38(c)" for "subsection (d)(2) thereof". (Small Business Job Protection Act of 1996) Law text · (b)
• Pub. L. 104–188, §1205(d)(7)(B), (C), substituted "section 45C" for "section 28" and "section 38(c)" for "subsection (d)(2) thereof". (Small Business Job Protection Act of 1996) Law text · (b)

1993

• Pub. L. 103–66, §13322(c)(1), substituted "45A(a), 51(a), and" for "51(a)". · (a)
• Pub. L. 103–66, §13302(b)(1), substituted "Rule for employment credits" for "Rule for targeted jobs credit" in heading and "the sum of the credits determined for the taxable year under sections 51(a) and 1396(a)" for "the amount of the credit determined for the taxable year under section 51(a)" in … · (a)

1989

• Pub. L. 101–239, §7110(c)(1), struck out "50 percent of" before "the amount of the credit". · (c), (2)
• Pub. L. 101–239, §7814(e)(2)(A), added par. (3). Former par. (3) redesignated (4). · (c)
• Pub. L. 101–239, §7110(c)(1), struck out "50 percent of" before "the amount described". · (c)
• Pub. L. 101–239, §7814(e)(2)(A), redesignated par. (3) as (4). · (c)

1988

• Pub. L. 100–647 added subsec. (c). · (c)

1986

• Pub. L. 99–514, §1847(b)(8), substituted "section 28(b)" for "section 29(b)" in par. (1) and "section 28" for "section 29" in pars. (1) and (2)(A). · (b), (2)
• Pub. L. 99–514, §231(d)(3)(E), substituted "section 41(f)(5)", "section 41(f)(1)(B)", and "section 41(f)(1)" for "section 30(f)(5)", "section 30(f)(1)(B)", and "section 30(f)(1)", respectively. · (b)

1984

• Pub. L. 98–369, §474(r)(10)(A), (B), redesignated subsec. (b) as (a), in heading substituted "targeted jobs credit" for "section 44B credit", and in text substituted "No deduction shall be allowed for that portion of the wages or salaries paid or incurred for the taxable year which is … · (a)
• Pub. L. 98–369, §474(r)(10)(A), redesignated subsec. (c) as (b). Former subsec. (b) redesignated (a). · (b)
• Pub. L. 98–369, §474(r)(10)(C), substituted "29" for "44H". · (b), (2)
• Pub. L. 98–369, §474(r)(10)(D), substituted "section 30(f)(5)" for "section 44F(f)(5)", "section 30(f)(1)(B)" for "section 44F(f)(1)(B)", and "section 30(f)(1)" for "section 44F(f)(1)". · (b)
• Pub. L. 98–369, §474(r)(10)(A), redesignated subsec. (c) as (b). · (c)

1983

• Pub. L. 97–414, §4(b)(2)(A), substituted "Certain expenses for which credits are allowable" for "Portion of wages for which credit is claimed under section 40 or 44B" in section catchline.
• Pub. L. 97–414, §4(b)(1), added subsec. (c). · (c)

1978

• Pub. L. 95–600, as amended by Pub. L. 96–178 and Pub. L. 96–222, substituted "section 40 or 44B" for "section 44B" in section catchline, and in text designated existing provisions as subsec. (b) and added subsec. (a).