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

2020—Subsec. (e). Puspan. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”.

2019—Subsec. (e). Puspan. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

2018—Subsec. (e). Puspan. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.

2015—Subsec. (e). Puspan. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

2014—Subsec. (e). Puspan. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

2013—Subsec. (e). Puspan. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

2010—Subsec. (e). Puspan. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

2008—Subsec. (e). Puspan. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”.

Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment

Puspan. L. 116–260, div. EE, title I, § 136(span), Dec. 27, 2020, 134 Stat. 3053, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”

Effective Date of 2019 Amendment

Puspan. L. 116–94, div. Q, title I, § 113(span), Dec. 20, 2019, 133 Stat. 3229, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017.”

Effective Date of 2018 Amendment

Puspan. L. 115–123, div. D, title I, § 40303(span), Fespan. 9, 2018, 132 Stat. 146, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2016.”

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title I, § 163(span), Dec. 18, 2015, 129 Stat. 3066, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2014.”

Effective Date of 2014 Amendment

Puspan. L. 113–295, div. A, title I, § 117(span), Dec. 19, 2014, 128 Stat. 4015, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013.”

Effective Date of 2013 Amendment

Puspan. L. 112–240, title III, § 307(span), Jan. 2, 2013, 126 Stat. 2329, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011.”

Effective Date of 2010 Amendment

Puspan. L. 111–312, title VII, § 735(span), Dec. 17, 2010, 124 Stat. 3318, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009.”

Effective Date

Section applicable to taxable years beginning after Dec. 31, 2005, see section 405(e) of Puspan. L. 109–432, set out as an Effective Date of 2006 Amendment note under section 38 of this title.

CITE AS: 26 USC 45N