The law › Title 26, Internal Revenue Code › Chapter 65

26 U.S.C. 6418: Transfer of certain credits

Created in 2022 by Public Law 117-169. Not changed since. 2 bills in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2022Pub. L. 117-169created it

26 U.S.C. 6418Transfer of certain credits

(a)In general

(b)Treatment of payments made in connection with transfer

(c)Application to partnerships and S corporations

(d)Taxable year in which credit taken into account

(e)Limitations on election

(f)Definitionsadded to

(g)Special rules

(h)Regulations

This CongressBills that change it or would

H.R. 10582Motion Picture, Television, and Entertainment Revitalization Actintroduced

H.R. 3151SHIPS for America Act of 2025introduced

past change
enacted this Congress
proposed

This Congress

H.R. 10582 Motion Picture, Television, and Entertainment Revitalization Act · introduced · would change (f)
H.R. 3151 SHIPS for America Act of 2025 · introduced · would change (f)

How it got here

Unchanged since Public Law 117-169 (Aug 16, 2022).

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.