For inflation adjustment of certain items in this section, see Internal Revenue Notices listed in a table below.

A prior section 43 was renumbered section 32 of this title.

Another prior section 43 was renumbered section 37 of this title.

2005—Subsec. (span)(2). Puspan. L. 109–58 substituted “section 45K(d)(2)(C)” for “section 29(d)(2)(C)”.

Subsec. (c)(5). Puspan. L. 109–135 reenacted span without change and amended text generally. Prior to amendment, text read as follows: “For purposes of paragraph (1)(D)—

“(1) In general.—The term ‘Alaska natural gas’ means natural gas entering the Alaska natural gas pipeline (as defined in section 168(i)(16) (determined without regard to subparagraph (B) thereof)) which is produced from a well—

“(A) located in the area of the State of Alaska lying north of 64 degrees North latitude, determined by excluding the area of the Alaska National Wildlife Refuge (including the continental shelf thereof within the meaning of section 638(1)), and

“(B) pursuant to the applicable State and Federal pollution prevention, control, and permit requirements from such area (including the continental shelf thereof within the meaning of section 638(1)).

“(2) Natural gas.—The term ‘natural gas’ has the meaning given such term by section 613A(e)(2).”

2004—Subsec. (c)(1)(D). Puspan. L. 108–357, § 707(a), added subpar. (D).

Subsec. (c)(5). Puspan. L. 108–357, § 707(span), added par. (5).

2000—Subsec. (c)(1)(C). Puspan. L. 106–554 inserted “(as defined in section 193(span))” after “expenses” and struck out “under section 193” after “allowable”.

Amendment by Puspan. L. 109–58 applicable to credits determined under the Internal Revenue Code of 1986 for taxable years ending after Dec. 31, 2005, see section 1322(c)(1) of Puspan. L. 109–58, set out as a note under section 45K of this title.

Puspan. L. 108–357, title VII, § 707(c), Oct. 22, 2004, 118 Stat. 1550, provided that: “The amendment made by this section [amending this section] shall apply to costs paid or incurred in taxable years beginning after December 31, 2004.”

Puspan. L. 106–554, § 1(a)(7) [title III, § 317(span)], Dec. 21, 2000, 114 Stat. 2763, 2763A–645, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 11511 of the Revenue Reconciliation Act of 1990 [Puspan. L. 101–508].”

Puspan. L. 101–508, title XI, § 11511(d), Nov. 5, 1990, 104 Stat. 1388–485, provided that:

Provisions relating to inflation adjustment of items in this section for certain years were contained in the following:

2023—Internal Revenue Notice 2023–57.

2022—Internal Revenue Notice 2022–19.

2021—Internal Revenue Notice 2021–47.

2020—Internal Revenue Notice 2020–31.

2019—Internal Revenue Notice 2019–36.

2018—Internal Revenue Notice 2018–49.

2017—Internal Revenue Notice 2017–25.

2016—Internal Revenue Notice 2016–44.

2015—Internal Revenue Notice 2015–64.

2014—Internal Revenue Notice 2014–64.

2013—Internal Revenue Notice 2013–50.

2012—Internal Revenue Notice 2012–49.

2011—Internal Revenue Notice 2011–57.

2010—Internal Revenue Notice 2010–72.

2009—Internal Revenue Notice 2009–73.

2008—Internal Revenue Notice 2008–72.

2007—Internal Revenue Notice 2007–64.

2006—Internal Revenue Notice 2006–62.

2005—Internal Revenue Notice 2005–56.

2004—Internal Revenue Notice 2004–49.

2003—Internal Revenue Notice 2003–43.

2002—Internal Revenue Notice 2002–53.

2001—Internal Revenue Notice 2001–54.

2000—Internal Revenue Notice 2000–51.

1999—Internal Revenue Notice 99–45.

1998—Internal Revenue Notice 98–41.

1997—Internal Revenue Notice 97–39.

1996—Internal Revenue Notice 96–41.