WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 45D: New markets tax credit

Created in 2000 by the Consolidated Appropriations Act, 2001 (Public Law 106-554). Changed by 11 later laws. 1 new law this Congress changed it.

4 other sections of the Code cite this one, including 7 U.S.C. 2008w, 15 U.S.C. 9009b, 16 U.S.C. 8464, 42 U.S.C. 9604.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (f)

How it got here

2020

  • Pub. L. 116–260, §112(a), substituted "for each of calendar years 2020 through 2025" for "2020". (Consolidated Appropriations Act, 2021) Law text · (f)
  • Pub. L. 116–260, §112(b), substituted "2030" for "2025". (Consolidated Appropriations Act, 2021) Law text · (f)

2019

  • Pub. L. 116–94, §141(a), added subpar. (H). (Further Consolidated Appropriations Act, 2020) Law text · (f)
  • Pub. L. 116–94, §141(b), substituted "2025" for "2024". (Further Consolidated Appropriations Act, 2020) Law text · (f)

2018

  • Pub. L. 115–141, §401(a)(18), inserted ", and" at end. (Consolidated Appropriations Act, 2018) Law text · (f)
  • Pub. L. 115–141, §401(d)(4)(B)(iii), substituted "section 1202" for "sections 1202, 1400B, and 1400F". (Consolidated Appropriations Act, 2018) Law text · (h)

2015

  • Pub. L. 114–113, §141(a), substituted "for each of calendar years 2010 through 2019" for "for 2010, 2011, 2012, 2013, and 2014". (Consolidated Appropriations Act, 2016) Law text · (f)
  • Pub. L. 114–113, §141(b), substituted "2024" for "2019". (Consolidated Appropriations Act, 2016) Law text · (f)

2014

  • Pub. L. 113–295, §115(a), substituted "2013, and 2014" for "and 2013". Law text · (f)
  • Pub. L. 113–295, §115(b), substituted "2019" for "2018". Law text · (f)

2013

  • Pub. L. 112–240, §305(a), substituted "2010, 2011, 2012, and 2013" for "2010 and 2011". (American Taxpayer Relief Act of 2012) Law text · (f)
  • Pub. L. 112–240, §305(b), substituted "2018" for "2016". (American Taxpayer Relief Act of 2012) Law text · (f)

2010

  • Pub. L. 111–312, §733(a), added subpar. (G). (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (f)
  • Pub. L. 111–312, §733(b), substituted "2016" for "2014". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (f)

2009

  • Pub. L. 111–5, §1403(a)(2), substituted "and 2007," for ", 2007, 2008, and 2009." (American Recovery and Reinvestment Act of 2009) Law text · (f)
  • Pub. L. 111–5, §1403(a)(1), (3), added subpars. (E) and (F). (American Recovery and Reinvestment Act of 2009) Law text · (f), (F)

2008

  • Pub. L. 110–343 substituted "2008, and 2009" for "and 2008". (Emergency Economic Stabilization Act of 2008) Law text · (f)

2006

  • Pub. L. 109–432, §102(a), substituted ", 2007, and 2008" for "and 2007". (Tax Relief and Health Care Act of 2006) Law text · (f)
  • Pub. L. 109–432, §102(b), added par. (6). (Tax Relief and Health Care Act of 2006) Law text · (i)

2004

  • Pub. L. 108–357, §221(a), amended heading and text of par. (2) generally, substituting provisions relating to regulations under which 1 or more targeted populations could be treated as low-income communities for provisions authorizing Secretary to designate any area within any censu… (American Jobs Creation Act of 2004) Law text · (e)
  • Pub. L. 108–357, §221(b), added par. (4). (American Jobs Creation Act of 2004) Law text · (e)
  • Pub. L. 108–357, §223(a), added par. (5). (American Jobs Creation Act of 2004) Law text · (e)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.