26 U.S.C. 30B: Alternative motor vehicle credit

2022

• Pub. L. 117–169, §13401(i)(2)(A), struck out ", except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle" before period at end. Law text · (h)
• Pub. L. 117–169, §13401(i)(2)(B), struck out subsec. (i) which related to plug-in conversion credit. Law text · (i)

2020

• Pub. L. 116–260 substituted "December 31, 2021" for "December 31, 2020". (Consolidated Appropriations Act, 2021) Law text · (k)

2019

• Pub. L. 116–94 substituted "December 31, 2020" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (k)

2018

• Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (k)

2015

• Pub. L. 114–113 substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (k)

2014

• Pub. L. 113–295, §218(a), inserted "(determined without regard to subsection (g))" before period at end. Law text · (h)
• Pub. L. 113–295, §220(a), substituted "vehicle), except that" for "vehicle)., except that". Law text · (h)

2013

• Pub. L. 112–240 amended par. (2) generally. Prior to amendment, par. (2) related to personal credit with a limitation based on amount of tax. (American Taxpayer Relief Act of 2012) Law text · (g)

2010

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

2009

• Pub. L. 111–5, §1143(b), added par. (5). (American Recovery and Reinvestment Act of 2009) Law text · (a)
• Pub. L. 111–5, §1141(b)(1), substituted "subsection (c) thereof" for "subsection (d) thereof". (American Recovery and Reinvestment Act of 2009) Law text · (d)
• Pub. L. 111–5, §1144(a), amended par. (2) generally. Prior to amendment, text read as follows: "The credit allowed under subsection (a) (after the application of paragraph (1)) for any taxable year shall not exceed the excess (if any) of— (American Recovery and Reinvestment Act of 2009) Law text · (g)
• Pub. L. 111–5, §1142(b)(2), amended par. (1) generally. Prior to amendment, text read as follows: "The term 'motor vehicle' has the meaning given such term by section 30(c)(2)." (American Recovery and Reinvestment Act of 2009) Law text · (h)
• Pub. L. 111–5, §1143(c), inserted at end ", except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle." (American Recovery and Reinvestment Act of 2009) Law text · (h)
• Pub. L. 111–5, §1143(a), added subsec. (i) and redesignated former subsecs. (i) and (j) as (j) and (k), respectively. (American Recovery and Reinvestment Act of 2009) Law text · (i), (j), (k)

2008

• Pub. L. 110–343 added subpar. (D). (Emergency Economic Stabilization Act of 2008) Law text · (d)

2005

• Pub. L. 109–135, §412(d), substituted "regular tax liability (as defined in section 26(b))" for "regular tax". (Gulf Opportunity Zone Act of 2005) Law text · (g)
• Pub. L. 109–135, §402(j), inserted at end "For purposes of subsection (g), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation." (Gulf Opportunity Zone Act of 2005) Law text · (h)