26 U.S.C. 45: Electricity produced from certain renewable resources, etc.

2022

• Pub. L. 117–169, §13101(b)(1), substituted "0.3 cents" for "1.5 cents". Law text · (a)
• Pub. L. 117–169, §13101(i)(1), substituted "If the 0.3 cent amount as increased under the preceding sentence is not a multiple of 0.05 cent, such amount shall be rounded to the nearest multiple of 0.05 cent. In any other case, if an amount as increased under this paragraph is not a … Law text · (b)
• Pub. L. 117–169, §13101(b)(2), substituted "The 0.3 cent" for "The 1.5 cent". Law text · (b)
• Pub. L. 117–169, §13101(h), amended par. (3) generally. Prior to amendment, par. (3) related to credit reduced for grants, tax-exempt bonds, subsidized energy financing, and other credits. Law text · (b)
• Pub. L. 117–169, §13101(j)(1), substituted "or (7)" for "(7), (9), or (11)". Law text · (b)
• Pub. L. 117–169, §13101(i)(2), substituted "last two sentences" for "last sentence". Law text · (b)
• Pub. L. 117–169, §13101(e)(2)(A), inserted "which is placed in service before January 1, 2022" after "using wind to produce electricity" in introductory provisions. Law text · (b)
• Pub. L. 117–169, §13101(f), added pars. (6) to (8). Law text · (b)
• Pub. L. 117–169, §13101(g)(2), added par. (9). Former par. (9) (added by section 13101(f), see below) redesignated (12). Law text · (b)
• Pub. L. 117–169, §13101(f), added par. (9), which was subsequently redesignated (12). Law text · (b)
• Pub. L. 117–169, §13101(g)(2), added pars. (10) and (11). Law text · (b), (11)
• Pub. L. 117–169, §13101(g)(1), redesignated par. (9) as (12). Law text · (b)
• Pub. L. 117–169, §13101(j)(2)(A), added cl. (v). Conforming amendment striking "or" in cl. (iii) of subsec. (c)(10)(A) was executed by striking the "or" at the end of the clause, to reflect the probable intent of Congress. Law text · (c)
• Pub. L. 117–169, §13101(e)(1), substituted "January 1, 2025" for "January 1, 2022". Law text · (d)
• Pub. L. 117–169, §13101(a)(1), substituted "January 1, 2025" for "January 1, 2022" wherever appearing. Law text · (d)
• Pub. L. 117–169, §13101(a)(2), substituted "January 1, 2025" for "January 1, 2022". Law text · (d), (ii)
• Pub. L. 117–169, §13101(c), substituted "and the construction of which begins before January 1, 2025" for "and which— Law text · (d)
• Pub. L. 117–169, §13101(a)(3), (4), substituted "January 1, 2025" for "January 1, 2022". Law text · (d), (7)
• Pub. L. 117–169, §13101(a)(5), substituted "January 1, 2025" for "January 1, 2022". Law text · (d), (ii), (C)
• Pub. L. 117–169, §13101(j)(2)(B), substituted "25" for "150". Law text · (d)
• Pub. L. 117–169, §13101(a)(6), substituted "January 1, 2025" for "January 1, 2022". Law text · (d)
• Pub. L. 117–169, §13102(f)(4), added par. (12). Law text · (e)
• Pub. L. 117–169, §13204(b)(1), added par. (13). Law text · (e)

2020

• Pub. L. 116–260, §131(c)(1), substituted "January 1, 2022" for "January 1, 2021". (Consolidated Appropriations Act, 2021) Law text · (b)
• Pub. L. 116–260, §131(a), substituted "January 1, 2022" for "January 1, 2021" wherever appearing. (Consolidated Appropriations Act, 2021) Law text · (d), (2), (3), (4), (6), (7), (9), (11)
• Pub. L. 116–260, §145(a), substituted "16-year period" for "15-year period" in two places. (Consolidated Appropriations Act, 2021) Law text · (e)

2019

• Pub. L. 116–94, §127(c)(2)(A), added subpar. (D). (Further Consolidated Appropriations Act, 2020) Law text · (b)
• Pub. L. 116–94, §127(c)(1), substituted "January 1, 2021" for "January 1, 2020". (Further Consolidated Appropriations Act, 2020) Law text · (d)
• Pub. L. 116–94, §127(a), substituted "January 1, 2021" for "January 1, 2018" wherever appearing. (Further Consolidated Appropriations Act, 2020) Law text · (d), (3), (4), (6), (7), (9), (11)
• Pub. L. 116–94, §128(a), substituted "15-year period" for "12-year period" in two places. (Further Consolidated Appropriations Act, 2020) Law text · (e)

2018

• Pub. L. 115–141, §401(a)(14), substituted "section 1004(27)" for "section 2(27)". (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §401(a)(15), substituted "for the purpose" for "for purpose". (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §401(a)(16), substituted ", or" for period at end. (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–123, §40409(a), substituted "January 1, 2018" for "January 1, 2017" wherever appearing. (Bipartisan Budget Act of 2018) Law text · (d)
• Pub. L. 115–123, §40408(a), substituted "12-year period" for "11-year period". (Bipartisan Budget Act of 2018) Law text · (e), (ii)

2015

• Pub. L. 114–113, §301(a)(2), added par. (5). (Consolidated Appropriations Act, 2016) Law text · (b)
• Pub. L. 114–113, §301(a)(1), substituted "January 1, 2020" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §187(a)(1), substituted "January 1, 2017" for "January 1, 2015" wherever appearing. (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §187(a)(2), substituted "January 1, 2017" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (d), (ii)
• Pub. L. 114–113, §187(a)(3), substituted "January 1, 2017" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §187(a)(4), substituted "January 1, 2017" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §187(a)(5), substituted "January 1, 2017" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §187(a)(6), substituted "January 1, 2017" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (d), (ii), (C)
• Pub. L. 114–113, §186(b), amended par. (10) generally. Prior to amendment, text read as follows: "In the case of a facility that produces Indian coal, the term 'Indian coal production facility' means a facility which is placed in service before January 1, 2009." (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §187(a)(7), substituted "January 1, 2017" for "January 1, 2015". (Consolidated Appropriations Act, 2016) Law text · (d)
• Pub. L. 114–113, §186(a), substituted "11-year period" for "9-year period". (Consolidated Appropriations Act, 2016) Law text · (e)
• Pub. L. 114–113, §186(c), inserted "(either directly by the taxpayer or after sale or transfer to one or more related persons)" after "unrelated person". (Consolidated Appropriations Act, 2016) Law text · (e)
• Pub. L. 114–113, §186(a), substituted "11-year period" for "9-year period". (Consolidated Appropriations Act, 2016) Law text · (e)
• Pub. L. 114–113, §186(d)(2), struck out subpar. (D). Text read as follows: "The increase in the credit determined under subsection (a) by reason of this paragraph with respect to any facility shall be treated as a specified credit for purposes of section 38(c)(4)(A) during the 4… (Consolidated Appropriations Act, 2016) Law text · (e)

2014

• Pub. L. 113–295, §210(g)(1), substituted "$2 amount" for "$3 amount". Law text · (b)
• Pub. L. 113–295, §155(a), substituted "January 1, 2015" for "January 1, 2014" wherever appearing. Law text · (d)
• Pub. L. 113–295, §154(a), substituted "9-year period" for "8-year period". Law text · (e), (ii)

2013

• Pub. L. 112–240, §407(a)(2), inserted ", except that such term does not include paper which is commonly recycled and which has been segregated from other solid waste (as so defined)" after "(42 U.S.C. 6903)". (American Taxpayer Relief Act of 2012) Law text · (c)
• Pub. L. 112–240, §407(a)(3)(A)(i), substituted "the construction of which begins before January 1, 2014" for "before January 1, 2014". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(1), substituted "January 1, 2014" for "January 1, 2013". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(B), inserted concluding provisions. (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(A)(ii), substituted "the construction of which begins before January 1, 2014" for "before January 1, 2014". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(A)(iii), substituted "the construction of which begins before January 1, 2014" for "before January 1, 2014". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(C), substituted "the construction of which begins" for "is originally placed in service". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(D)(i), substituted "and which—", subpars. (A) and (B), and concluding provisions for "and before January 1, 2014 (January 1, 2006, in the case of a facility using solar energy). Such term shall not include any property described in section 48(a)(3) the ba… (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(A)(iv), substituted "the construction of which begins before January 1, 2014" for "before January 1, 2014". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(A)(v), substituted "the construction of which begins before January 1, 2014" for "before January 1, 2014". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(E), designated introductory provisions as subpar. (A) and inserted heading, redesignated former subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A), realigned margins, added subpar. (C), and redesignated former subpar. (C) as (B). (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(A)(vi), substituted "the construction of which begins before January 1, 2014" for "before January 1, 2014". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §407(a)(3)(A)(vii), substituted "the construction of which begins before January 1, 2014" for "before January 1, 2014". (American Taxpayer Relief Act of 2012) Law text · (d)
• Pub. L. 112–240, §406(a), substituted "8-year period" for "7-year period". (American Taxpayer Relief Act of 2012) Law text · (e), (ii)

2010

• Pub. L. 111–312 substituted "January 1, 2012" for "January 1, 2010". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (d)

2009

• Pub. L. 111–5, §1101(a)(1), substituted "2013" for "2010". (American Recovery and Reinvestment Act of 2009) Law text · (d)
• Pub. L. 111–5, §1101(a)(2), substituted "2014" for "2011". (American Recovery and Reinvestment Act of 2009) Law text · (d), (ii), (3), (4)
• Pub. L. 111–5, §1101(b), substituted "and before October 3, 2008." for "and before the date of the enactment of paragraph (11)." (American Recovery and Reinvestment Act of 2009) Law text · (d)
• Pub. L. 111–5, §1101(a)(2), substituted "2014" for "2011". (American Recovery and Reinvestment Act of 2009) Law text · (d), (7), (9), (B)
• Pub. L. 111–5, §1101(a)(3), substituted "2014" for "2012". (American Recovery and Reinvestment Act of 2009) Law text · (d)

2008

• Pub. L. 110–343, §108(b)(2), inserted "the $3 amount in subsection (e)(8)(D)(ii)(I)," after "subsection (e)(8)(A),". (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §102(d), substituted "(9), or (11)" for "or (9)". (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §102(a), added subpar. (I). (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §108(a)(1), reenacted heading without change and amended text generally. Prior to amendment, subpar. (A) defined "refined coal". (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §101(b)(1), amended subsec. (c)(7)(A)(i) as amended by Pub. L. 110–348, §108(a)(1), by inserting "and" at end of subcl. (II), substituting period for ", and" at end of subcl. (III), and striking out subcl. (IV) which read as follows: "is produced in such a man… (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §101(b)(2), inserted "at least 40 percent of the emissions of" after "nitrogen oxide and". (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §108(a)(2), added subpar. (C). (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §101(e), reenacted heading without change and amended text generally. Prior to amendment, subpar. (C) described a nonhydroelectric dam facility for purposes of subpar. (A). (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §102(b), added par. (10). (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §106(c)(3)(B), inserted at end "Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section." (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(a)(1), substituted "January 1, 2010" for "January 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(a)(2)(A), substituted "January 1, 2011" for "January 1, 2009" in cls. (i) and (ii). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(d)(2), added subpar. (B) and redesignated former subpar. (B) as (C). (Emergency Economic Stabilization Act of 2008) Law text · (d), (C)
• Pub. L. 110–343, §101(a)(2)(B), substituted "January 1, 2011" for "January 1, 2009" in cls. (i)(I) and (ii). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(d)(1), added subpar. (B) and redesignated former subpar. (B) as (C). (Emergency Economic Stabilization Act of 2008) Law text · (d), (C)
• Pub. L. 110–343, §101(a)(2)(C), substituted "January 1, 2011" for "January 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §102(e), which directed amendment of par. (5) by substituting "the date of the enactment of paragraph (11)" for "January 1, 2012", was executed by making the substitution for "January 1, 2011" to reflect the probable intent of Congress. See below. (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(a)(2)(D), substituted "January 1, 2011" for "January 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(a)(2)(E), substituted "January 1, 2011" for "January 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(c), struck out "combustion" before "facilities" in heading and substituted "facility (other than a facility described in paragraph (6)) which uses" for "facility which burns". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(a)(2)(F), substituted "January 1, 2011" for "January 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §108(c), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "In the case of a facility that produces refined coal, the term 'refined coal production facility' means a facility which is placed in service after the d… (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(a)(1), substituted "January 1, 2010" for "January 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §101(a)(2)(G), substituted "January 1, 2011" for "January 1, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d), (B)
• Pub. L. 110–343, §102(c), added par. (11). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §108(b)(1), added subpar. (D). (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §108(d)(1), designated existing provisions as cl. (i), inserted heading, and added cl. (ii). (Emergency Economic Stabilization Act of 2008) Law text · (e)

2007

• Pub. L. 110–172, §7(b)(1), struck out "which is segregated from other waste materials and" after "lignin material". (Tax Technical Corrections Act of 2007) Law text · (c)
• Pub. L. 110–172, §7(b)(2), inserted "and" at the end of cl. (i), redesignated cl. (iii) as (ii), and struck out former cl. (ii) which read as follows: "the amount of the credit determined under subsection (a) with respect to the facility shall be an amount equal to th… (Tax Technical Corrections Act of 2007) Law text · (d)
• Pub. L. 110–172, §9(a), substituted "originally placed in service" for "placed in service by the taxpayer". (Tax Technical Corrections Act of 2007) Law text · (e)

2006

• Pub. L. 109–432 substituted "January 1, 2009" for "January 1, 2008" wherever appearing. (Tax Relief and Health Care Act of 2006) Law text · (d), (9)

2005

• Pub. L. 109–58, §1301(c)(2), substituted "(7), or (9)" for "or (7)". (Energy Policy Act of 2005) Law text · (b)
• Pub. L. 109–58, §1301(b)(1), inserted "or clause (iii)" after "clause (ii)". (Energy Policy Act of 2005) Law text · (b)
• Pub. L. 109–58, §1301(f)(1), substituted "January 1, 2005," for "the date of the enactment of this Act". (Energy Policy Act of 2005) Law text · (b)
• Pub. L. 109–58, §1301(b)(2), added cl. (iii). (Energy Policy Act of 2005) Law text · (b)
• Pub. L. 109–58, §1301(d)(4), substituted "Resources" for "Qualified energy resources and refined coal" in heading. (Energy Policy Act of 2005) Law text · (c)
• Pub. L. 109–58, §1301(c)(1), added subpar. (H). (Energy Policy Act of 2005) Law text · (c)
• Pub. L. 109–135, §402(b), substituted "lignin material" for "nonhazardous lignin waste material". (Gulf Opportunity Zone Act of 2005) Law text · (c)
• Pub. L. 109–58, §1301(f)(2), inserted "or any nonhazardous lignin waste material" after "cellulosic waste material". (Energy Policy Act of 2005) Law text · (c)
• Pub. L. 109–135, §403(t), struck out "synthetic" after "solid". (Gulf Opportunity Zone Act of 2005) Law text · (c)
• Pub. L. 109–58, §1301(c)(3), added par. (8). (Energy Policy Act of 2005) Law text · (c)
• Pub. L. 109–58, §1301(d)(2), added par. (9). (Energy Policy Act of 2005) Law text · (c)
• Pub. L. 109–58, §1301(a)(1), substituted "January 1, 2008" for "January 1, 2006" wherever appearing. (Energy Policy Act of 2005) Law text · (d)
• Pub. L. 109–58, §1301(a)(2), substituted "January 1, 2008 (January 1, 2006, in the case of a facility using solar energy)" for "January 1, 2006". (Energy Policy Act of 2005) Law text · (d)
• Pub. L. 109–58, §1301(a)(1), substituted "January 1, 2008" for "January 1, 2006". (Energy Policy Act of 2005) Law text · (d), (6)
• Pub. L. 109–58, §1301(e), inserted at end "Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the fac… (Energy Policy Act of 2005) Law text · (d)
• Pub. L. 109–58, §1301(a)(1), substituted "January 1, 2008" for "January 1, 2006". (Energy Policy Act of 2005) Law text · (d)
• Pub. L. 109–135, §412(j)(1), substituted "In the case of a facility that produces refined coal, the term" for "The term". (Gulf Opportunity Zone Act of 2005) Law text · (d)
• Pub. L. 109–58, §1301(c)(4), added par. (9). (Energy Policy Act of 2005) Law text · (d)
• Pub. L. 109–135, §412(j)(2), substituted "In the case of a facility that produces Indian coal, the term" for "The term". (Gulf Opportunity Zone Act of 2005) Law text · (d)
• Pub. L. 109–58, §1301(d)(3), added par. (10). (Energy Policy Act of 2005) Law text · (d)
• Pub. L. 109–58, §1301(f)(3), struck out heading and text of par. (6). Text read as follows: "In the case of a facility using poultry waste to produce electricity and owned by a governmental unit, the person eligible for the credit under subsection (a) is the lessee or the operator o… (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1301(f)(4)(B), struck out "and (9)" after "paragraphs (1) through (5)". (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1322(a)(3)(C)(i), substituted "section 45K" for "section 29" wherever appearing. (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1301(f)(4)(A), reenacted heading without change and amended text of par. (9) generally. Prior to amendment, text read as follows: "The term 'qualified facility' shall not include any facility the production from which is allowed as a credit under section 29 for the taxable year or … (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1322(a)(3)(C)(ii), inserted "(or under section 29, as in effect on the day before the date of enactment of the Energy Tax Incentives Act of 2005, for any prior taxable year)" before period at end. (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1301(d)(1), added par. (10). (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1302(a), added par. (11). (Energy Policy Act of 2005) Law text · (e)

2004

• Pub. L. 108–357, §710(b)(3)(B), inserted ", etc" after "resources" in section catchline. (American Jobs Creation Act of 2004) Law text
• Pub. L. 108–357, §710(b)(3)(C), substituted "The 1.5 cent amount in subsection (a), the 8 cent amount in paragraph (1), the $4.375 amount in subsection (e)(8)(A), and in subsection (e)(8)(B)(i) the reference price of fuel used as a feedstock (within the meaning of subsection (c)(7)(… (American Jobs Creation Act of 2004) Law text · (b)
• Pub. L. 108–357, §710(f), inserted "the lesser of ½ or" before "a fraction" in introductory provisions and "This paragraph shall not apply with respect to any facility described in subsection (d)(2)(A)(ii)" in concluding provisions. (American Jobs Creation Act of 2004) Law text · (b)
• Pub. L. 108–357, §710(c), added par. (4). (American Jobs Creation Act of 2004) Law text · (b)
• Pub. L. 108–357, §710(a), amended heading and text of subsec. (c) generally. Prior to amendment, subsec. (c) defined "qualified energy resources", "closed-loop biomass", "qualified facility", and "poultry waste" for purposes of this section. (American Jobs Creation Act of 2004) Law text · (c)
• Pub. L. 108–311 substituted "January 1, 2006" for "January 1, 2004" in subpars. (A) to (C). (Working Families Tax Relief Act of 2004) Law text · (c)
• Pub. L. 108–357, §710(b)(1), added subsec. (d). Former subsec. (d) redesignated (e). (American Jobs Creation Act of 2004) Law text · (d)
• Pub. L. 108–357, §710(b)(1), redesignated subsec. (d) as (e). (American Jobs Creation Act of 2004) Law text · (e)
• Pub. L. 108–357, §710(b)(3)(A), substituted "subsection (d)(1)" for "subsection (c)(3)(A)". (American Jobs Creation Act of 2004) Law text · (e)
• Pub. L. 108–357, §710(b)(2), added par. (8). (American Jobs Creation Act of 2004) Law text · (e)
• Pub. L. 108–357, §710(d), added par. (9). (American Jobs Creation Act of 2004) Law text · (e)

2002

• Pub. L. 107–147 substituted "2004" for "2002" in subpars. (A) to (C). (Job Creation and Worker Assistance Act of 2002) Law text · (c)

2000

• Pub. L. 106–554 substituted "subsection (c)(3)(A)" for "paragraph (3)(A)". (Consolidated Appropriations Act, 2001) Law text · (d)

1999

• Pub. L. 106–170, §507(b)(1), added subpar. (C). (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (c)
• Pub. L. 106–170, §507(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The term 'qualified facility' means any facility owned by the taxpayer which is originally placed in service after December 31, 1993 (December 31, 1992, … (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (c)
• Pub. L. 106–170, §507(b)(2), added par. (4). (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (c)
• Pub. L. 106–170, §507(c), added pars. (6) and (7). (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (d), (7)