26Title 26The US tax code, read & explained

26 U.S.C. § 46

§ 46. Amount of credit

70 words · amended 32 times · cited by 17 other sections

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History

Added in 1962 by the Public Law 87-834. Last changed August 16, 2022 by the Inflation Reduction Act of 2022.

Every change, newest first (33)
  1. August 16, 2022Inflation Reduction Act of 2022
  2. August 9, 2022Public Law 117-167
  3. December 19, 2014Tax Increase Prevention Act of 2014
  4. March 23, 2010Patient Protection and Affordable Care Act (2010)
  5. February 17, 2009Public Law 111-5
  6. August 8, 2005Public Law 109-58
  7. October 22, 2004American Jobs Creation Act of 2004
  8. November 5, 1990Omnibus Budget Reconciliation Act of 1990
  9. December 19, 1989Omnibus Budget Reconciliation Act of 1989
  10. November 10, 1988Technical and Miscellaneous Revenue Act of 1988
  11. October 22, 1986Tax Reform Act of 1986
  12. July 18, 1984Deficit Reduction Act of 1984
  13. April 20, 1983Public Law 98-21
  14. January 12, 1983Public Law 97-448
  15. January 6, 1983Public Law 97-424
  16. October 19, 1982Public Law 97-354
  17. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  18. August 13, 1981Economic Recovery Tax Act of 1981
  19. April 2, 1980Public Law 96-223
  20. April 1, 1980Public Law 96-222
  21. November 9, 1978Public Law 95-618
  22. November 6, 1978Revenue Act of 1978
  23. October 4, 1976Tax Reform Act of 1976
  24. March 29, 1975Public Law 94-12
  25. September 2, 1974Public Law 93-406
  26. December 10, 1971Public Law 92-178
  27. December 30, 1969Tax Reform Act of 1969
  28. December 27, 1967Public Law 90-225
  29. November 8, 1966Public Law 89-800
  30. April 14, 1966Public Law 89-389
  31. April 8, 1966Public Law 89-384
  32. February 26, 1964Public Law 88-272
  33. October 16, 1962Public Law 87-834 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—

(1)

the rehabilitation credit,

(2)

the energy credit,

(3)

the qualifying advanced coal project credit,

(4)

the qualifying gasification project credit,

(5)

the qualifying advanced energy project credit,

(6)

the advanced manufacturing investment credit, and

(7)

the clean electricity investment credit.