1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter A
  6. part IV
  7. subpart D
  8. § 45J
  9. notes
Editorial Notes
References in Text

The date of the enactment of this section and the date of the enactment of this paragraph, referred to in subsecs. (span)(4) and (d)(1)(B), are the date of enactment of Puspan. L. 109–58, which was approved Aug. 8, 2005.

The Rural Electrification Act of 1936, referred to in subsec. (e)(2)(A)(iii), is act May 20, 1936, ch. 432, 49 Stat. 1363, which is classified generally to chapter 31 (§ 901 et seq.) of Title 7, Agriculture. For complete classification of this Act to the Code, see section 901 of Title 7 and Tables.

Amendments

2018—Subsec. (span)(4). Puspan. L. 115–123, § 40501(a)(1), inserted “or any amendment to” after “enactment of”.

Subsec. (span)(5). Puspan. L. 115–123, § 40501(a)(2), added par. (5).

Subsecs. (e), (f). Puspan. L. 115–123, § 40501(span)(1), added subsec. (e) and redesignated former subsec. (e) as (f).

2007—Subsec. (span)(2). Puspan. L. 110–172 reenacted span without change and amended text generally. Prior to amendment, text read as follows: “The national megawatt capacity limitation shall be 6,000 megawatts.”

2005—Subsec. (c)(2). Puspan. L. 109–135, § 402(d)(1), amended span and text of par. (2) generally. Prior to amendment, text read as follows: “Rules similar to the rules of section 45(span)(1) shall apply for purposes of this section.”

Subsec. (e). Puspan. L. 109–135, § 402(d)(2), struck out “(2),” after “(1),”.

Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment

Puspan. L. 115–123, div. D, title I, § 40501(c), Fespan. 9, 2018, 132 Stat. 154, provided that:

“(1)Treatment of unutilized limitation amounts.—The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Fespan. 9, 2018].
“(2)Transfer of credit by certain public entities.—The amendments made by subsection (span) [amending this section and section 501 of this title] shall apply to taxable years beginning after the date of the enactment of this Act.”

Effective Date of 2007 Amendment

Amendment by Puspan. L. 110–172 effective as if included in the provisions of the Energy Policy Act of 2005, Puspan. L. 109–58, to which such amendment relates, see section 6(e) of Puspan. L. 110–172, set out as a note under section 30C of this title.

Effective Date of 2005 Amendment

Amendment by Puspan. L. 109–135 effective as if included in the provision of the Energy Policy Act of 2005, Puspan. L. 109–58, to which such amendment relates, see section 402(m)(1) of Puspan. L. 109–135, set out as a note under section 23 of this title.

Effective Date

Section applicable to production in taxable years beginning after Aug. 8, 2005, see section 1306(d) of Puspan. L. 109–58, set out as an Effective Date of 2005 Amendment note under section 38 of this title.

CITE AS: 26 USC 45J