26 U.S.C. 50: Other special rules

2022

• Pub. L. 117–169, §13702(b)(3), substituted "48D(b)(5), or 48E(e)" for "or 48D(b)(5)". Law text · (a)
• Pub. L. 117–167, §107(d)(3), substituted "48C(b)(2), or 48D(b)(5)" for "or 48C(b)(2)". Law text · (a)
• Pub. L. 117–167, §107(b)(1), added par. (3). Former par. (3) redesignated (4). Law text · (a)
• Pub. L. 117–167, §107(b)(3)(A)(ii), inserted "or applicable transaction" before period at end. Law text · (a)
• Pub. L. 117–167, §107(b)(3)(A)(i), which directed the insertion of ", or any applicable transaction to which paragraph (3)(A) applies" after "paragraphs (1) and (2)", was executed by making the insertion after "paragraph (1) or (2)" to reflect the probable intent of Congress. Law text · (a)
• Pub. L. 117–167, §107(b)(1), redesignated par. (3) as (4). Former par. (4) redesignated (5). Law text · (a)
• Pub. L. 117–167, §107(b)(1), redesignated pars. (4) and (5) as (5) and (6), respectively. Law text · (a), (6)
• Pub. L. 117–167, §107(b)(3)(B), substituted "paragraph (1), (2), or (3)" for "paragraph (1) or (2)". Law text · (a)
• Pub. L. 117–167, §107(b)(2), added subpars. (D) and (E). Law text · (a), (E)
• Pub. L. 117–169, §13702(b)(4), inserted "or clean electricity investment credit" after "In the case of any energy credit" in introductory provisions. Law text · (c)
• Pub. L. 117–169, §13102(i), added subpar. (C). Law text · (c)
• Pub. L. 117–169, §13801(c), inserted "In the case of a real estate investment trust making an election under section 6418, paragraphs (1)(B) and (2)(B) of the section 46(e) referred to in paragraph (1) of this subsection shall not apply to any investment credit property of such real es… Law text · (d)
• Pub. L. 117–169, §13102(f)(5), inserted "At the election of a taxpayer, this paragraph shall not apply to any energy storage technology (as defined in section 48(c)(6)), provided—" after "companies)." and added subpars. (A) to (C). Law text · (d)

2018

• Pub. L. 115–141, §401(d)(3)(B)(ii), substituted "or 48C(b)(2)" for "48C(b)(2), or 48D(b)(4)". Law text · (a)
• Pub. L. 115–141, §401(a)(25), substituted semicolon for period at end. Law text · (b)

2014

• Pub. L. 113–295 inserted ", 48A(b)(3), 48B(b)(3), 48C(b)(2), or 48D(b)(4)" after "in section 48(b)". Law text · (a)

2005

• Pub. L. 109–135 substituted "section 48(b)" for "section 48(a)(5)". (Gulf Opportunity Zone Act of 2005) Law text · (a)

2004

• Pub. L. 108–357 struck out "or reforestation credit" after "energy credit" in introductory provisions. (American Jobs Creation Act of 2004) Law text · (c)

1998

• Pub. L. 105–206 substituted "this chapter" for "subpart A, B, D, or G". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)

1996

• Pub. L. 104–188, §1704(t)(29), substituted "subsection (d)(5)" for "subsection (c)(4)". (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1702(h)(11), substituted "48(a)(5)" for "48(a)(5)(A)". (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1616(b)(1), inserted closing provisions. (Small Business Job Protection Act of 1996) Law text · (d)