Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-65/section-6401.md

@@ -0,0 +1,81 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6401"
+description: "Amounts treated as overpayments"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6401"
+citation: "26 U.S.C. § 6401"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6401"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f69a19ad570006696144d9b438b3880ce4323b40a187daee02d3d7889a98519e"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c0967bb15c3c361ca6561495bea2ab9a18e73ae188c13619b1e093dc5a882bc9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6401 - Amounts treated as overpayments
+
+## Text
+
+(a) Assessment and collection after limitation period. The term “overpayment” includes that part of the amount of the payment of any internal revenue tax which is assessed or collected after the expiration of the period of limitation properly applicable thereto.
+
+(b) Excessive credits (1) In general If the amount allowable as credits under subpart C of part IV of subchapter A of chapter 1 (relating to refundable credits) exceeds the tax imposed by subtitle A (reduced by the credits allowable under subparts A, B, D, and G of such part IV), the amount of such excess shall be considered an overpayment.
+
+(2) Special rule for credit under section 33 For purposes of paragraph (1), any credit allowed under section 33 (relating to withholding of tax on nonresident aliens and on foreign corporations) for any taxable year shall be treated as a credit allowable under subpart C of part IV of subchapter A of chapter 1 only if an election under subsection (g) or (h) of section 6013 is in effect for such taxable year. The preceding sentence shall not apply to any credit so allowed by reason of section 1446.
+
+(c) Rule where no tax liability An amount paid as tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 791; Pub. L. 89–44, title VIII, § 809(d)(6), June 21, 1965, 79 Stat. 168; Pub. L. 91–172, title III, § 331(c), Dec. 30, 1969, 83 Stat. 598; Pub. L. 91–258, title II, § 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94–12, title II, § 204(b)(1), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94–455, title VII, § 701(f)(2), (3), Oct. 4, 1976, 90 Stat. 1580; Pub. L. 95–600, title VII, § 701(u)(15)(D), Nov. 6, 1978, 92 Stat. 2919; Pub. L. 95–618, title III, § 301(c)(2), Nov. 9, 1978, 92 Stat. 3199; Pub. L. 96–222, title I, § 103(a)(2)(B)(iv), Apr. 1, 1980, 94 Stat. 209; Pub. L. 96–223, title II, § 223(b)(2), Apr. 2, 1980, 94 Stat. 266; Pub. L. 97–248, title III, §§ 307(a)(9), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title IV, § 474(r)(36), title VII, § 735(c)(16), July 18, 1984, 98 Stat. 846, 985; Pub. L. 99–514, title XII, § 1246(b), Oct. 22, 1986, 100 Stat. 2582; Pub. L. 100–647, title I, § 1012(s)(1)(B), Nov. 10, 1988, 102 Stat. 3527; Pub. L. 105–206, title VI, § 6022(a), July 22, 1998, 112 Stat. 824; Pub. L. 109–58, title XIII, § 1303(c)(4), Aug. 8, 2005, 119 Stat. 997; Pub. L. 110–234, title XV, § 15316(c)(3), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, § 4(a), title XV, § 15316(c)(3), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 111–5, div. B, title I, § 1531(c)(5), Feb. 17, 2009, 123 Stat. 360; Pub. L. 115–97, title I, § 13404(c)(4), Dec. 22, 2017, 131 Stat. 2138.)
+
+## Notes
+
+Editorial Notes
+
+Codification Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.
+
+Amendments2017—Subsec. (b)(1). Pub. L. 115–97 substituted “and G” for “G, H, I, and J”. 2009—Subsec. (b)(1). Pub. L. 111–5 substituted “I, and J” for “and I”. 2008—Subsec. (b)(1). Pub. L. 110–246, § 15316(c)(3), substituted “H, and I” for “and H”. 2005—Subsec. (b)(1). Pub. L. 109–58 substituted “G, and H” for “and G”. 1998—Subsec. (b)(1). Pub. L. 105–206 substituted “D, and G” for “and D”. 1988—Subsec. (b)(2). Pub. L. 100–647 amended last sentence generally, substituting “credit so allowed by reason of section 1446” for “amount deducted and withheld under section 1446”. 1986—Subsec. (b)(2). Pub. L. 99–514 inserted last sentence. 1984—Subsec. (b). Pub. L. 98–369, § 474(r)(36), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If the amount allowable as credits under sections 31 (relating to tax withheld on wages) and 39 (relating to certain uses of gasoline and special fuels), and 43 (relating to earned income credit), exceeds the tax imposed by subtitle A (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1, other than the credits allowable under sections 31, 39, and 43), the amount of such excess shall be considered an overpayment. For purposes of the preceding sentence, any credit allowed under paragraph (1) of section 32 (relating to withholding of tax on nonresident aliens and on foreign corporations) to a nonresident alien individual for a taxable year with respect to which an election under section 6013(g) or (h) is in effect shall be treated as an amount allowable as a credit under section 31.” Pub. L. 98–369, § 735(c)(16), substituted “and special fuels” for “, special fuels, and lubricating oil”. 1983—Subsec. (b). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsec. (b). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (b) is amended by inserting “, interest, dividends, and patronage dividends” after “tax withheld on wages”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–247 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. 1980—Subsec. (d). Pub. L. 96–223 struck out subsec. (d) which made a cross reference to section 46(a)(9)(C) for a rule allowing a refund for excess investment credit attributable to solar or wind energy property. Pub. L. 96–222 substituted “46(a)(9)(C)” for “46(a)(10)(C)”. 1978—Subsec. (b). Pub. L. 95–600 inserted provisions relating to credit to a nonresident alien individual. Subsec. (d). Pub. L. 95–618 added subsec. (d). 1976—Subsec. (b). Pub. L. 94–455 substituted “wages) and” and “lubricating oil), and” for “wages),” and “lubricating oil),”, respectively; and pars. (2) and (3) made identical change: striking out “and 667(b) (relating to taxes paid by certain trusts)” after “(relating to earned income credit)”. 1975—Subsec. (b). Pub. L. 94–12 inserted “43 (relating to earned income credit),” before “and 667(b)” and substituted “, 39, and 43” for “and 39”. 1970—Subsec. (b). Pub. L. 91–258 inserted reference to credits under section 39 relating to certain uses of special fuels. 1969—Subsec. (b). Pub. L. 91–172 struck out “under sections 31 and 39” after “Excessive credits” in heading and inserted in text reference to section 667(b) (relating to taxes paid by certain trusts). 1965—Subsec. (b). Pub. L. 89–44 substituted “Excessive credits under sections 31 and 39” for “Excessive withholding” in heading and expanded text to include credits under section 39.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2017 AmendmentAmendment by Pub. L. 115–97 applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as an Effective Date of Repeal note under former section 54 of this title.
+
+Effective Date of 2009 AmendmentAmendment by Pub. L. 111–5 applicable to obligations issued after Feb. 17, 2009, see section 1531(e) of Pub. L. 111–5, set out as a note under section 6211 of this title.
+
+Effective Date of 2008 AmendmentAmendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture. Amendment by section 15316(c)(3) of Pub. L. 110–246 applicable to obligations issued after June 18, 2008, see section 15316(d) of Pub. L. 110–246, set out as a note under section 6049 of this title.
+
+Effective Date of 2005 AmendmentAmendment by Pub. L. 109–58 applicable to taxable years beginning after Dec. 31, 2005, see section 1303(e) of Pub. L. 109–58, set out as a note under section 6049 of this title.
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title VI, § 6022(b), July 22, 1998, 112 Stat. 824, provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in the amendments made by section 701(b) of the Tax Reform Act of 1986 [Pub. L. 99–514].”
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to taxable years beginning after Dec. 31, 1987, see section 1012(s)(1)(D) of Pub. L. 100–647, set out as a note under section 1446 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to distributions after Dec. 31, 1987, or, if earlier, the effective date of the initial regulations issued under section 1446 of this title, which date shall not be earlier than Jan. 1, 1987, see section 1246(d) of Pub. L. 99–514, set out as an Effective Date note under section 1446 of this title.
+
+Effective Date of 1984 AmendmentAmendment by section 474(r)(36) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title. Amendment by section 735(c)(16) of Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.
+
+Effective Date of 1980 AmendmentsAmendment by Pub. L. 96–223 applicable to qualified investment for taxable years beginning after Dec. 31, 1979, see section 223(b)(3) of Pub. L. 96–223, set out as a note under section 46 of this title. Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–600, to the extent amendment relates to chapter 1 or 5 of this title, applicable to taxable years ending on or after Dec. 31, 1975, and, to the extent amendment relates to wage withholding under chapter 24 of this title, applicable to remuneration paid on or after the first day of the first month which begins more than 90 days after Nov. 6, 1978, see section 701(u)(15)(E) of Pub. L. 95–600, set out as a note under section 6013 of this title.
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 applicable to distributions made in taxable years beginning after Dec. 31, 1975, see section 701(h) of Pub. L. 94–455, set out as a note under section 667 of this title.
+
+Effective Date of 1975 AmendmentAmendment by Pub. L. 94–12 applicable to taxable years beginning after Dec. 31, 1974, see section 209(b) of Pub. L. 94–12, as amended, set out as a note under section 32 of this title.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 applicable to taxable years beginning before Jan. 1, 1970, see section 331(d) of Pub. L. 91–172, set out as a note under section 665 of this title.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89–44, set out as a note under section 6420 of this title.

legal/us/code/title-26/chapter-65/section-6403.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6403"
+description: "Overpayment of installment"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6403"
+citation: "26 U.S.C. § 6403"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6403"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "375eb153e4db4260cb9deeec901500a45879e216d07f697b72779ab3cdb9319a"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "60d479d0d09907bc37ad20cd570e3f45f73f4c47b70e39cc8c1f8d46e8039502"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6403 - Overpayment of installment
+
+## Text
+
+In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 791.)

legal/us/code/title-26/chapter-65/section-6404.md

@@ -0,0 +1,151 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6404"
+description: "Abatements"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6404"
+citation: "26 U.S.C. § 6404"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6404"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "80da020d20442e9e4064cc0923af588ab19cbecf2ad80d6fd4bea159e53a3575"
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+text_hash: "27a9d0ee4f640f60e6f73cc099a17d0ba5342561343e3392c242da6dcb3465b3"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6404 - Abatements
+
+## Text
+
+(a) General rule The Secretary is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which—
+
+(1) is excessive in amount, or
+
+(2) is assessed after the expiration of the period of limitation properly applicable thereto, or
+
+(3) is erroneously or illegally assessed.
+
+(b) No claim for abatement of income, estate, and gift taxes No claim for abatement shall be filed by a taxpayer in respect of an assessment of any tax imposed under subtitle A or B.
+
+(c) Small tax balances The Secretary is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Secretary determines under uniform rules prescribed by the Secretary that the administration and collection costs involved would not warrant collection of the amount due.
+
+(d) Assessments attributable to certain mathematical errors by Internal Revenue Service In the case of an assessment of any tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(g)(2)(A), if the return was prepared by an officer or employee of the Internal Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or before the 30th day following the date of notice and demand by the Secretary for payment of the deficiency.
+
+(e) Abatement of interest attributable to unreasonable errors and delays by Internal Revenue Service (1) In general In the case of any assessment of interest on—
+
+(A) any deficiency attributable in whole or in part to any unreasonable error or delay by an officer or employee of the Internal Revenue Service (acting in his official capacity) in performing a ministerial or managerial act, or
+
+(B) any payment of any tax described in section 6212(a) to the extent that any unreasonable error or delay in such payment is attributable to such an officer or employee being erroneous or dilatory in performing a ministerial or managerial act,
+
+the Secretary may abate the assessment of all or any part of such interest for any period. For purposes of the preceding sentence, an error or delay shall be taken into account only if no significant aspect of such error or delay can be attributed to the taxpayer involved, and after the Internal Revenue Service has contacted the taxpayer in writing with respect to such deficiency or payment.
+
+(2) Interest abated with respect to erroneous refund check The Secretary shall abate the assessment of all interest on any erroneous refund under section 6602 until the date demand for repayment is made, unless—
+
+(A) the taxpayer (or a related party) has in any way caused such erroneous refund, or
+
+(B) such erroneous refund exceeds $50,000.
+
+(f) Abatement of any penalty or addition to tax attributable to erroneous written advice by the Internal Revenue Service (1) In general The Secretary shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the Internal Revenue Service, acting in such officer’s or employee’s official capacity.
+
+(2) Limitations Paragraph (1) shall apply only if—
+
+(A) the written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer, and
+
+(B) the portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
+
+(g) Suspension of interest and certain penalties where Secretary fails to contact taxpayer (1) Suspension (A) In general In the case of an individual who files a return of tax imposed by subtitle A for a taxable year on or before the due date for the return (including extensions), if the Secretary does not provide a notice to the taxpayer specifically stating the taxpayer’s liability and the basis for the liability before the close of the 36-month period beginning on the later of—
+
+(i) the date on which the return is filed; or
+
+(ii) the due date of the return without regard to extensions,
+
+the Secretary shall suspend the imposition of any interest, penalty, addition to tax, or additional amount with respect to any failure relating to the return which is computed by reference to the period of time the failure continues to exist and which is properly allocable to the suspension period.
+
+(B) Separate application This paragraph shall be applied separately with respect to each item or adjustment.
+
+If, after the return for a taxable year is filed, the taxpayer provides to the Secretary 1 or more signed written documents showing that the taxpayer owes an additional amount of tax for the taxable year, clause (i) shall be applied by substituting the date the last of the documents was provided for the date on which the return is filed.
+
+(2) Exceptions Paragraph (1) shall not apply to—
+
+(A) any penalty imposed by section 6651;
+
+(B) any interest, penalty, addition to tax, or additional amount in a case involving fraud;
+
+(C) any interest, penalty, addition to tax, or additional amount with respect to any tax liability shown on the return;
+
+(D) any interest, penalty, addition to tax, or additional amount with respect to any gross misstatement;
+
+(E) any interest, penalty, addition to tax, or additional amount with respect to any reportable transaction with respect to which the requirement of section 6664(d)(3)(A) is not met and any listed transaction (as defined in 6707A(c)); or
+
+(F) any criminal penalty.
+
+(3) Suspension period For purposes of this subsection, the term “suspension period” means the period—
+
+(A) beginning on the day after the close of the 36-month period under paragraph (1); and
+
+(B) ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary.
+
+(h) Judicial review of request for abatement of interest (1) In general The Tax Court shall have jurisdiction over any action brought by a taxpayer who meets the requirements referred to in section 7430(c)(4)(A)(ii) to determine whether the Secretary’s failure to abate interest under this section was an abuse of discretion, and may order an abatement, if such action is brought—
+
+(A) at any time after the earlier of—
+
+(i) the date of the mailing of the Secretary’s final determination not to abate such interest, or
+
+(ii) the date which is 180 days after the date of the filing with the Secretary (in such form as the Secretary may prescribe) of a claim for abatement under this section, and
+
+(B) not later than the date which is 180 days after the date described in subparagraph (A)(i).
+
+(2) Special rules (A) Date of mailing Rules similar to the rules of section 6213 shall apply for purposes of determining the date of the mailing referred to in paragraph (1).
+
+(B) Relief Rules similar to the rules of section 6512(b) shall apply for purposes of this subsection.
+
+(C) Review An order of the Tax Court under this subsection shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.
+
+(i) Cross reference For authority to suspend running of interest, etc. by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 94–455, title XII, § 1212(a), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1712, 1834; Pub. L. 96–589, § 6(b)(2), Dec. 24, 1980, 94 Stat. 3407; Pub. L. 99–514, title XV, § 1563(a), Oct. 22, 1986, 100 Stat. 2762; Pub. L. 100–647, title I, § 1015(n), title VI, § 6229(a), Nov. 10, 1988, 102 Stat. 3572, 3733; Pub. L. 104–168, title III, §§ 301(a), (b), 302(a), title VII, § 701(c)(3), July 30, 1996, 110 Stat. 1457, 1464; Pub. L. 105–206, title III, §§ 3305(a), 3309(a), July 22, 1998, 112 Stat. 743, 745; Pub. L. 105–277, div. J, title IV, § 4003(e)(2), Oct. 21, 1998, 112 Stat. 2681–909; Pub. L. 107–134, title I, § 112(d)(1), Jan. 23, 2002, 115 Stat. 2434; Pub. L. 108–357, title VIII, § 903(a)–(c), Oct. 22, 2004, 118 Stat. 1652; Pub. L. 109–135, title III, § 303(b)(1), Dec. 21, 2005, 119 Stat. 2609; Pub. L. 110–28, title VIII, § 8242(a), May 25, 2007, 121 Stat. 200; Pub. L. 113–295, div. A, title II, § 221(a)(111), Dec. 19, 2014, 128 Stat. 4054; Pub. L. 114–113, div. Q, title IV, § 421(a), Dec. 18, 2015, 129 Stat. 3123; Pub. L. 115–141, div. U, title IV, § 401(a)(288), Mar. 23, 2018, 132 Stat. 1198.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2018—Subsec. (g)(2)(E). Pub. L. 115–141 substituted “section 6664(d)(3)(A)” for “section 6664(d)(2)(A)”. 2015—Subsec. (h). Pub. L. 114–113, § 421(a)(1), substituted “Judicial review” for “Review of denial” in heading. Subsec. (h)(1). Pub. L. 114–113, § 421(a)(2), substituted “if such action is brought—” and subpars. (A) and (B) for “if such action is brought within 180 days after the date of the mailing of the Secretary’s final determination not to abate such interest.” 2014—Subsec. (f)(3). Pub. L. 113–295 struck out par. (3). Text read as follows: “Within 180 days after the date of the enactment of this subsection, the Secretary shall prescribe such initial regulations as may be necessary to carry out this subsection.” 2007—Subsec. (g)(1)(A), (3)(A). Pub. L. 110–28 substituted “36-month period” for “18-month period”. 2005—Subsec. (g)(1). Pub. L. 109–135 inserted at end “If, after the return for a taxable year is filed, the taxpayer provides to the Secretary 1 or more signed written documents showing that the taxpayer owes an additional amount of tax for the taxable year, clause (i) shall be applied by substituting the date the last of the documents was provided for the date on which the return is filed.” 2004—Subsec. (g)(1)(A). Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable years beginning before January 1, 2004)” in introductory provisions. Subsec. (g)(2)(D). Pub. L. 108–357, § 903(b), added subpar. (D). Former subpar. (D) redesignated (E). Subsec. (g)(2)(E). Pub. L. 108–357, § 903(c), added subpar. (E). Former subpar. (E) redesignated (F). Pub. L. 108–357, § 903(b), redesignated subpar. (D) as (E). Subsec. (g)(2)(F). Pub. L. 108–357, § 903(c), redesignated subpar. (E) as (F). Subsec. (g)(3)(A). Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable years beginning before January 1, 2004)”. 2002—Subsecs. (h), (i). Pub. L. 107–134 added subsec. (i), redesignated former subsec. (i) as (h), and struck out former subsec. (h), which had authorized abatement of interest on underpayments by taxpayers in Presidentially declared disaster areas and defined the term “Presidentially declared disaster area” for purposes of this provision. 1998—Subsec. (g). Pub. L. 105–206, § 3305(a), added subsec. (g). Former subsec. (g) redesignated (h). Subsec. (h). Pub. L. 105–206, § 3309(a), added subsec. (h). Former subsec. (h) redesignated (i). Pub. L. 105–206, § 3305(a), redesignated subsec. (g) as (h). Subsec. (h)(2). Pub. L. 105–277 inserted “Robert T. Stafford” before “Disaster”. Subsec. (i). Pub. L. 105–206, § 3309(a), redesignated subsec. (h) as (i). 1996—Subsec. (e). Pub. L. 104–168, § 301(b), substituted “Abatement of interest attributable to unreasonable errors” for “Assessments of interest attributable to errors” in heading. Subsec. (e)(1)(A), (B). Pub. L. 104–168, § 301(a), inserted “unreasonable” before “error” and substituted “in performing a ministerial or managerial act” for “in performing a ministerial act”. Subsec. (g). Pub. L. 104–168, § 302(a), added subsec. (g). Subsec. (g)(1). Pub. L. 104–168, § 701(c)(3), substituted “section 7430(c)(4)(A)(ii)” for “section 7430(c)(4)(A)(iii)”. 1988—Subsec. (e)(1)(B). Pub. L. 100–647, § 1015(n), inserted “error or” before “delay” and “erroneous or” before “dilatory”. Subsec. (f). Pub. L. 100–647, § 6229(a), added subsec. (f). 1986—Subsec. (e). Pub. L. 99–514 added subsec. (e). 1980—Subsec. (d). Pub. L. 96–589 substituted “section 6213(g)(2)(A)” for “section 6213(f)(2)(A)”. 1976—Subsecs. (a), (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (d). Pub. L. 94–455, § 1212(a), added subsec. (d).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2015 AmendmentPub. L. 114–113, div. Q, title IV, § 421(b), Dec. 18, 2015, 129 Stat. 3123, provided that: “The amendments made by this section [amending this section] shall apply to claims for abatement of interest filed with the Secretary of the Treasury after the date of the enactment of this Act [Dec. 18, 2015].”
+
+Effective Date of 2014 AmendmentAmendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
+
+Effective Date of 2007 AmendmentPub. L. 110–28, title VIII, § 8242(b), May 25, 2007, 121 Stat. 200, provided that: “The amendments made by this section [amending this section] shall apply to notices provided by the Secretary of the Treasury, or his delegate, after the date which is 6 months after the date of the enactment of this Act [May 25, 2007].”
+
+Effective Date of 2005 AmendmentPub. L. 109–135, title III, § 303(b)(2), Dec. 21, 2005, 119 Stat. 2609, provided that: “The amendment made by this subsection [amending this section] shall apply to documents provided on or after the date of the enactment of this Act [Dec. 21, 2005].”
+
+Effective Date of 2004 AmendmentPub. L. 108–357, title VIII, § 903(d), Oct. 22, 2004, 118 Stat. 1652, as amended by Pub. L. 109–135, title III, § 303(a)(1), Dec. 21, 2005, 119 Stat. 2608; Pub. L. 109–432, div. A, title IV, § 426(b)(1), Dec. 20, 2006, 120 Stat. 2975, provided that: “(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2003. “(2) Exception for reportable or listed transactions.—“(A) In general.—The amendments made by subsection (c) [amending this section] shall apply with respect to interest accruing after October 3, 2004. “(B) Special rule for certain listed and reportable transactions.—“(i) In general.—Except as provided in clauses (ii), (iii), and (iv), the amendments made by subsection (c) shall also apply with respect to interest accruing on or before October 3, 2004. “(ii) Participants in settlement initiatives.—Clause (i) shall not apply to any transaction if, as of January 23, 2006—“(I) the taxpayer is participating in a settlement initiative described in Internal Revenue Service Announcement 2005–80 with respect to such transaction, or “(II) the taxpayer has entered into a settlement agreement pursuant to such an initiative.   Subclause (I) shall not apply to any taxpayer if, after January 23, 2006, the taxpayer withdraws from, or terminates, participation in the initiative or the Secretary of the Treasury or the Secretary’s delegate determines that a settlement agreement will not be reached pursuant to the initiative within a reasonable period of time. “(iii) Taxpayers acting in good faith.—The Secretary of the Treasury or the Secretary’s delegate may except from the application of clause (i) any transaction in which the taxpayer has acted reasonably and in good faith. “(iv) Closed transactions.—Clause (i) shall not apply to a transaction if, as of December 14, 2005—“(I) the assessment of all Federal income taxes for the taxable year in which the tax liability to which the interest relates arose is prevented by the operation of any law or rule of law, or “(II) a closing agreement under section 7121 has been entered into with respect to the tax liability arising in connection with the transaction.” [Pub. L. 109–432, div. A, title IV, § 426(b)(2), Dec. 20, 2006, 120 Stat. 2975, provided that: “The amendment made by this subsection [amending section 903(d) of Pub. L. 108–357, set out above] shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108–357] to which it relates.” ] [Pub. L. 109–135, title III, § 303(a)(2), Dec. 21, 2005, 119 Stat. 2609, provided that: “The amendment made by this subsection [amending section 903(d) of Pub. L. 108–357, set out above] shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108–357] to which it relates.” ]
+
+Effective Date of 2002 AmendmentAmendment by Pub. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Pub. L. 107–134, set out as a note under section 6081 of this title.
+
+Effective Date of 1998 AmendmentsAmendment by Pub. L. 105–277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 4003(l) of Pub. L. 105–277, set out as a note under section 86 of this title. Pub. L. 105–206, title III, § 3305(b), July 22, 1998, 112 Stat. 743, provided that: “The amendments made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [July 22, 1998].” Pub. L. 105–206, title III, § 3309(b), (c), July 22, 1998, 112 Stat. 745, provided that: “(b) Effective Date.—The amendment made by this section [amending this section] shall apply to disasters declared after December 31, 1997, with respect to taxable years beginning after December 31, 1997. “(c) Emergency Designation.—“(1) For the purposes of section 252(e) of the Balanced Budget and Emergency Deficit Control Act [2 U.S.C. 902(e)], Congress designates the provisions of this section as an emergency requirement. “(2) The amendments made by subsections (a) and (b) of this section [amending this section] shall only take effect upon the transmittal by the President to the Congress of a message designating the provisions of subsections (a) and (b) as an emergency requirement pursuant to section 252(e) of the Balanced Budget and Emergency Deficit Control Act.” [For message of the President dated July 22, 1998, designating the provisions of section 3309(a), (b) of Pub. L. 105–206 as an emergency requirement pursuant to section 252(e) of the Balanced Budget and Emergency Deficit Control Act of 1985 on July 22, 1998, see Cong. Rec., vol. 144, pt. 11, p. 16779.]
+
+Effective Date of 1996 AmendmentPub. L. 104–168, title III, § 301(c), July 30, 1996, 110 Stat. 1457, provided that: “The amendments made by this section [amending this section] shall apply to interest accruing with respect to deficiencies or payments for taxable years beginning after the date of the enactment of this Act [July 30, 1996].” Pub. L. 104–168, title III, § 302(b), July 30, 1996, 110 Stat. 1458, provided that: “The amendment made by this section [amending this section] shall apply to requests for abatement after the date of the enactment of this Act [July 30, 1996].” Pub. L. 104–168, title VII, § 701(d), July 30, 1996, 110 Stat. 1464, provided that: “The amendments made by this section [amending this section and sections 6656 and 7430 of this title] shall apply in the case of proceedings commenced after the date of the enactment of this Act [July 30, 1996].”
+
+Effective Date of 1988 AmendmentAmendment by section 1015(n) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. Pub. L. 100–647, title VI, § 6229(b), Nov. 10, 1988, 102 Stat. 3733, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to advice requested on or after January 1, 1989.”
+
+Effective Date of 1986 AmendmentPub. L. 99–514, title XV, § 1563(b), Oct. 22, 1986, 100 Stat. 2762, provided that: “(1) In general.—The amendment made by subsection (a) [amending this section] shall apply to interest accruing with respect to deficiencies or payments for taxable years beginning after December 31, 1978. “(2) Statute of limitations.—If refund or credit of any amount resulting from the application of the amendment made by subsection (a) is prevented at any time before the close of the date which is 1 year after the date of the enactment of this Act [Oct. 22, 1986] by the operation of any law or rule of law (including res judicata), refund or credit of such amount (to the extent attributable to the application of the amendment made by subsection (a)) may, nevertheless, be made or allowed if claim therefore [sic] is filed before the close of such 1-year period.”
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–589 effective on Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
+
+Effective Date of 1976 AmendmentPub. L. 94–455, title XII, § 1212(b), Oct. 4, 1976, 90 Stat. 1712, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to returns filed for taxable years ending after the date of enactment of this Act [Oct. 4, 1976].”

legal/us/code/title-26/chapter-65/section-6405.md

@@ -0,0 +1,67 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6405"
+description: "Reports of refunds and credits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6405"
+citation: "26 U.S.C. § 6405"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6405"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "0cecfd4eccbece74375c1f18dd7cb13a9e407840d3678330b6a47e84cd159008"
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+text_hash: "48eb9438b154eec54488ba6e58b078cc48ef783b71207ef904d3c3938e47a3b6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6405 - Reports of refunds and credits
+
+## Text
+
+(a) By Treasury to Joint Committee No refund or credit of any income, war profits, excess profits, estate, or gift tax, or any tax imposed with respect to public charities, private foundations, operators’ trust funds, pension plans, or real estate investment trusts under chapter 41, 42, 43, or 44, in excess of $2,000,000 ($5,000,000 in the case of a C corporation) shall be made until after the expiration of 30 days from the date upon which a report giving the name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Secretary, is submitted to the Joint Committee on Taxation.
+
+(b) Tentative adjustments Any credit or refund allowed or made under section 6411 shall be made without regard to the provisions of subsection (a) of this section. In any such case, if the credit or refund, reduced by any deficiency in such tax thereafter assessed and by deficiencies in any other tax resulting from adjustments reflected in the determination of the credit or refund, is in excess of $2,000,000 ($5,000,000 in the case of a C corporation), there shall be submitted to such committee a report containing the matter specified in subsection (a) at such time after the making of the credit or refund as the Secretary shall determine the correct amount of the tax.
+
+(c) Refunds attributable to certain disaster losses If any refund or credit of income taxes is attributable to the taxpayer’s election under section 165(i) to deduct a disaster loss for the taxable year immediately preceding the taxable year in which the disaster occurred, the Secretary is authorized in his discretion to make the refund or credit, to the extent attributable to such election, without regard to the provisions of subsection (a) of this section. If such refund or credit is made without regard to subsection (a), there shall thereafter be submitted to such Joint Committee a report containing the matter specified in subsection (a) as soon as the Secretary shall determine the correct amount of the tax for the taxable year for which the refund or credit is made.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 92–418, § 2(b), Aug. 29, 1972, 86 Stat. 657; Pub. L. 92–512, title II, § 203(a), Oct. 20, 1972, 86 Stat. 944; Pub. L. 94–455, title XII, § 1210(a), (b), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1711, 1834; Pub. L. 95–227, § 4(d)(3), Feb. 10, 1978, 92 Stat. 23; Pub. L. 98–369, div. A, title VII, § 711(c)(3), July 18, 1984, 98 Stat. 946; Pub. L. 99–514, title XVIII, § 1879(e), Oct. 22, 1986, 100 Stat. 2906; Pub. L. 101–508, title XI, §§ 11801(c)(21)(A), 11834(a), Nov. 5, 1990, 104 Stat. 1388–528, 1388–560; Pub. L. 106–554, § 1(a)(7) [title III, § 305(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634; Pub. L. 113–295, div. A, title III, § 301(a), Dec. 19, 2014, 128 Stat. 4055.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2014—Subsecs. (a), (b). Pub. L. 113–295 inserted “($5,000,000 in the case of a C corporation)” after “$2,000,000”. 2000—Subsecs. (a), (b). Pub. L. 106–554 substituted “$2,000,000” for “$1,000,000”. 1990—Subsecs. (a), (b). Pub. L. 101–508, § 11834(a) substituted “$1,000,000” for “$200,000”. Subsec. (d). Pub. L. 101–508, § 11801(c)(21)(A), struck out subsec. (d) which read as follows: “For purposes of this section, a refund or credit made under subchapter E of chapter 64 (relating to Federal collection of qualified State individual income taxes) for a taxable year shall be treated as a portion of a refund or credit of the income tax for that taxable year.” 1986—Subsecs. (b) to (e). Pub. L. 99–514 redesignated subsecs. (c) to (e) as (b) to (d), respectively, and struck out former subsec. (b) which read as follows: “A report to Congress shall be made annually by such committee of such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credited or paid to each.” 1984—Subsec. (d). Pub. L. 98–369 substituted “section 165(i)” for “section 165(h)”. 1978—Subsec. (a). Pub. L. 95–227 inserted provisions relating to applicability to public charities, operators’ trust funds, or real estate investment trusts, and references to chapters 41 and 44. 1976—Subsec. (a). Pub. L. 94–455, § 1210(a), inserted reference to any tax imposed with respect to private foundations and pensions under chapters 42 and 43, substituted $200,000 for $100,000 and struck out “or his delegate” after “Secretary”. Subsec. (c). Pub. L. 94–455, §§ 1210(b), 1906(b)(13)(A), substituted “$200,000” for “$100,000” and struck out “or his delegate” after “Secretary”. Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing. 1972—Subsec. (d). Pub. L. 92–418 added subsec. (d). Subsec. (e). Pub. L. 92–512 added subsec. (e).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2014 AmendmentPub. L. 113–295, div. A, title III, § 301(b), Dec. 19, 2014, 128 Stat. 4055, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Dec. 19, 2014], except that such amendment shall not apply with respect to any refund or credit with respect to a report that has been made before such date under section 6405 of the Internal Revenue Code of 1986.”
+
+Effective Date of 2000 AmendmentPub. L. 106–554, § 1(a)(7) [title III, § 305(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Dec. 21, 2000], except that such amendment shall not apply with respect to any refund or credit with respect to a report that has been made before such date of the enactment under section 6405 of the Internal Revenue Code of 1986.”
+
+Effective Date of 1990 AmendmentPub. L. 101–508, title XI, § 11834(b), Nov. 5, 1990, 104 Stat. 1388–560, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 5, 1990], except that such amendment shall not apply with respect to any refund or credit with respect to a report has been made before such date of enactment under section 6405 of the Internal Revenue Code of 1986.”
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95–227, set out as an Effective Date note under section 192 of this title.
+
+Effective Date of 1976 AmendmentPub. L. 94–455, title XII, § 1210(d)(1), Oct. 4, 1976, 90 Stat. 1711, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by subsections (a) and (b) [amending this section] shall take effect on the date of enactment of this Act [Oct. 4, 1976], except that such amendments shall not apply with respect to any refund or credit with respect to which a report has been made before the date of enactment of this Act [Oct. 4, 1976] under subsection (a) or (c) of section 6405 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].”
+
+Effective Date of 1972 AmendmentPub. L. 92–418, § 2(c), Aug. 29, 1972, 86 Stat. 657, provided in part that: “The amendment made by subsection (b) [amending this section] shall apply with respect to refunds or credits made after July 1, 1972.”
+
+Savings ProvisionFor provisions that nothing in amendment by section 11801(c)(21)(A) of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

legal/us/code/title-26/chapter-65/section-6406.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6406"
+description: "Prohibition of administrative review of decisions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6406"
+citation: "26 U.S.C. § 6406"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6406"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "4b95b333f2001c9cc850acfbdbe0182ba788e2a933bc454f7ff5a6d4ff49f864"
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+text_hash: "0e9a11182007fc3fd66a4161f5b7769fa10e74a48e320b3605953674dfdbf3a0"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6406 - Prohibition of administrative review of decisions
+
+## Text
+
+In the absence of fraud or mistake in mathematical calculation, the findings of fact in and the decision of the Secretary upon the merits of any claim presented under or authorized by the internal revenue laws and the allowance or non-allowance by the Secretary of interest on any credit or refund under the internal revenue laws shall not, except as provided in subchapters C and D of chapter 76 (relating to the Tax Court), be subject to review by any other administrative or accounting officer, employee, or agent of the United States.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

legal/us/code/title-26/chapter-65/section-6407.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6407"
+description: "Date of allowance of refund or credit"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6407"
+citation: "26 U.S.C. § 6407"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6407"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "72323b6b5e2b9ebdeb2f035964a67415470c18bf11ad99311d6be44e7ef317c4"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "1b011dfd26017b9afae4832bd46d82082ee4cbfdd6faf10dd25cc50f1a5c3fb1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6407 - Date of allowance of refund or credit
+
+## Text
+
+The date on which the Secretary first authorizes the scheduling of an overassessment in respect of any internal revenue tax shall be considered as the date of allowance of refund or credit in respect of such tax.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 793; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

legal/us/code/title-26/chapter-65/section-6408.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6408"
+description: "State escheat laws not to apply"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6408"
+citation: "26 U.S.C. § 6408"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6408"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "6b140933798a8708584897b50aa2ea3ae2170d200c565a3d440f1d8bfbba635a"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "8ab52d7a61d5893718cd6722c2b4835ebb1c756ec3edb637287467893b9e0e0e"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6408 - State escheat laws not to apply
+
+## Text
+
+No overpayment of any tax imposed by this title shall be refunded (and no interest with respect to any such overpayment shall be paid) if the amount of such refund (or interest) would escheat to a State or would otherwise become the property of a State under any law relating to the disposition of unclaimed or abandoned property. No refund (or payment of interest) shall be made to the estate of any decedent unless it is affirmatively shown that such amount will not escheat to a State or otherwise become the property of a State under such a law.
+
+(Added Pub. L. 100–203, title X, § 10621(a), Dec. 22, 1987, 101 Stat. 1330–452.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 100–203, title X, § 10621(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that: “The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [Dec. 22, 1987].”

legal/us/code/title-26/chapter-65/section-6409.md

@@ -0,0 +1,47 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6409"
+description: "Refunds disregarded in the administration of Federal programs and federally assisted programs"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6409"
+citation: "26 U.S.C. § 6409"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6409"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "6b8ca8652e6f4bf5c135d2a0a4decd253e2417d6061f4e31dd7a7b0f7c3873f7"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "8e594122900287cb54e5e7cf0767b92b36a1dfa7c5772e5314011c8f9236bb4c"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6409 - Refunds disregarded in the administration of Federal programs and federally assisted programs
+
+## Text
+
+Notwithstanding any other provision of law, any refund (or advance payment with respect to a refundable credit) made to any individual under this title shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds.
+
+(Added Pub. L. 111–312, title VII, § 728(a), Dec. 17, 2010, 124 Stat. 3317; amended Pub. L. 112–240, title I, § 103(d), Jan. 2, 2013, 126 Stat. 2320.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2013—Pub. L. 112–240 amended section generally. Prior to amendment, section related to refunds disregarded in the administration of Federal programs and federally assisted programs and provided that the provisions were inapplicable to any amount received after Dec. 31, 2012.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2013 AmendmentAmendment by Pub. L. 112–240 applicable to amounts received after Dec. 31, 2012, see section 103(e)(2) of Pub. L. 112–240, set out as a note under section 24 of this title.
+
+Effective DatePub. L. 111–312, title VII, § 728(c), Dec. 17, 2010, 124 Stat. 3317, provided that: “The amendments made by this section [enacting this section] shall apply to amounts received after December 31, 2009.”

legal/us/code/title-26/chapter-65/section-6414.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6414"
+description: "Income tax withheld"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6414"
+citation: "26 U.S.C. § 6414"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6414"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "68086fcab3ddf0d94839273ed097ae372675ef8438ec682e0f4db256f6e8214d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "81098e127952133380113c1c7d89db512c507db05dceb342e448b6f58d410057"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6414 - Income tax withheld
+
+## Text
+
+In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 111–147, title V, § 501(c)(1), Mar. 18, 2010, 124 Stat. 106.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2010—Pub. L. 111–147 inserted “or 4” after “chapter 3”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2010 AmendmentAmendment by Pub. L. 111–147 applicable to payments made after Dec. 31, 2012, with certain exceptions, see section 501(d)(1), (2) of Pub. L. 111–147, set out as a note under section 1471 of this title.

legal/us/code/title-26/chapter-65/section-6415.md

@@ -0,0 +1,55 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6415"
+description: "Credits or refunds to persons who collected certain taxes"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6415"
+citation: "26 U.S.C. § 6415"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6415"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "6aaa3712291899cf50205afd5137d3d29c8660cb907f1675d6ac1056e41730c9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "079d1c90facf4b94404c3d770bf21109b40c5825f2202bc2a4f637d8cfbc2d75"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6415 - Credits or refunds to persons who collected certain taxes
+
+## Text
+
+(a) Allowance of credits or refunds Credit or refund of any overpayment of tax imposed by section 4251, 4261, or 4271 may be allowed to the person who collected the tax and paid it to the Secretary if such person establishes, under such regulations as the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtains the consent of such person to the allowance of such credit or refund.
+
+(b) Credit on returns Any person entitled to a refund of tax imposed by section 4251, 4261, or 4271 paid, or collected and paid, to the Secretary by him may, instead of filing a claim for refund, take credit therefor against taxes imposed by such section due upon any subsequent return.
+
+(c) Refund of overcollections In case any person required under section 4251, 4261, or 4271 to collect any tax shall make an overcollection of such tax, such person shall, upon proper application, refund such overcollection to the person entitled thereto.
+
+(d) Refund of taxable payment Any person making a refund of any payment on which tax imposed by section 4251, 4261, or 4271 has been collected may repay therewith the amount of tax collected on such payment.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 798; Pub. L. 85–475, § 4(b)(4), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title I, § 163(d)(1), Sept. 2, 1958, 72 Stat. 1311; Pub. L. 89–44, title VI, § 601(b), June 21, 1965, 79 Stat. 153; Pub. L. 91–258, title II, § 205(b)(2), May 21, 1970, 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1970—Pub. L. 91–258 inserted reference to section 4271 in four places. 1965—Subsec. (a). Pub. L. 89–44, § 601(b)(1), (2), substituted “section 4251 or 4261” for “sections 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” and struck out last sentence which referred to payment outside the United States of taxes imposed under pars. (1), (2) and (3) of section 4231. Subsecs. (b) to (d). Pub. L. 89–44, § 601(b)(1), substituted “section 4251 or 4261” for “section 4231(1), 4231(2), 4231(3), 4241, 4245, 4261, or 4286” wherever appearing. 1958—Subsec. (a). Pub. L. 85–859 provided that in the case of any payment outside the United States in respect of which tax is imposed under par. (1), (2), or (3) of section 4231 of this title, the person who paid for the admission or for the use of the box or seat shall be considered the person from whom the tax was collected. Subsecs. (a) to (d). Pub. L. 85–475 struck out references to section 4271.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.
+
+Effective Date of 1958 AmendmentsPub. L. 85–859, § 1(c), Sept. 2, 1958, 72 Stat. 1275, provided in part that: “Except as otherwise provided, the amendments and repeals made by title I of this Act [enacting sections 4057, 4143, 4221 to 4225, and 4294 of this title, amending chapter 34, this section, and sections 4001, 4003, 4031, 4041, 4053, 4111, 4121, 4141, 4142, 4192, 4216 to 4218, 4231 to 4233, 4263, 4291, 4501, 4601, 6011, 6412, 6416, 6420, 6421, 6501, and 6805 of this title, and repealing section 4112 of this title and former sections 4143, 4152, 4220 to 4225, and 4316 of this title] shall take effect on the first day of the first calendar quarter which begins more than 60 days after the date on which this Act is enacted [Sept. 2, 1958].” Pub. L. 85–475, § 4(c), June 30, 1958, 72 Stat. 261, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “(1) Except as provided in paragraph (2), the repeals and amendments made by subsections (a) and (b) [repealing sections 4271 to 4273 and 4281 to 4283 of this title and amending this section and sections 4292, 6416, 7012, and 7272 of this title] shall apply only with respect to amounts paid on or after August 1, 1958. “(2) In the case of transportation with respect to which the second sentence of section 4281 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] applies, the repeals and amendments made by subsections (a) and (b) [repealing sections 4271 to 4273 and 4281 to 4283 of this title and amending this section and sections 4292, 6416, 7012, and 7272 of this title] shall apply only if the transportation begins on or after August 1, 1958.”

legal/us/code/title-26/chapter-65/section-6417.md

@@ -0,0 +1,213 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6417"
+description: "Elective payment of applicable credits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6417"
+citation: "26 U.S.C. § 6417"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6417"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "071ef0693d49ff6f7327e3afd847c65b23343803cb8688b5c1aaf4cb41d73406"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e6fc39d0ba9f25dcff11834d9b7df5a26cdf934f66f2b1767820ed4986d00989"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6417 - Elective payment of applicable credits
+
+## Text
+
+(a) In general In the case of an applicable entity making an election (at such time and in such manner as the Secretary may provide) under this section with respect to any applicable credit determined with respect to such entity, such entity shall be treated as making a payment against the tax imposed by subtitle A (for the taxable year with respect to which such credit was determined) equal to the amount of such credit.
+
+(b) Applicable credit The term “applicable credit” means each of the following:
+
+(1) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is treated as a credit listed in section 38(b).
+
+(2) So much of the renewable electricity production credit determined under section 45(a) as is attributable to qualified facilities which are originally placed in service after December 31, 2022.
+
+(3) So much of the credit for carbon oxide sequestration determined under section 45Q(a) as is attributable to carbon capture equipment which is originally placed in service after December 31, 2022.
+
+(4) The zero-emission nuclear power production credit determined under section 45U(a).
+
+(5) So much of the credit for production of clean hydrogen determined under section 45V(a) as is attributable to qualified clean hydrogen production facilities which are originally placed in service after December 31, 2012.
+
+(6) In the case of a tax-exempt entity described in clause (i), (ii), or (iv) of section 168(h)(2)(A), the credit for qualified commercial vehicles determined under section 45W by reason of subsection (d)(3) thereof.
+
+(7) The credit for advanced manufacturing production under section 45X(a).
+
+(8) The clean electricity production credit determined under section 45Y(a).
+
+(9) The clean fuel production credit determined under section 45Z(a).
+
+(10) The energy credit determined under section 48.
+
+(11) The qualifying advanced energy project credit determined under section 48C.
+
+(12) The clean electricity investment credit determined under section 48E.
+
+(c) Application to partnerships and S corporations (1) In general In the case of any applicable credit determined with respect to any facility or property held directly by a partnership or S corporation, any election under subsection (a) shall be made by such partnership or S corporation. If such partnership or S corporation makes an election under such subsection (in such manner as the Secretary may provide) with respect to such credit—
+
+(A) the Secretary shall make a payment to such partnership or S corporation equal to the amount of such credit,
+
+(B) subsection (e) shall be applied with respect to such credit before determining any partner’s distributive share, or shareholder’s pro rata share, of such credit,
+
+(C) any amount with respect to which the election in subsection (a) is made shall be treated as tax exempt income for purposes of sections 705 and 1366, and
+
+(D) a partner’s distributive share of such tax exempt income shall be based on such partner’s distributive share of the otherwise applicable credit for each taxable year.
+
+(2) Coordination with application at partner or shareholder level In the case of any facility or property held directly by a partnership or S corporation, no election by any partner or shareholder shall be allowed under subsection (a) with respect to any applicable credit determined with respect to such facility or property.
+
+(3) Treatment of payments to partnerships and S corporations For purposes of section 1324 of title 31, United States Code, the payments under paragraph (1)(A) shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+(d) Special rules For purposes of this section—
+
+(1) Applicable entity (A) In general The term “applicable entity” means—
+
+(i) any organization exempt from the tax imposed by subtitle A,
+
+(ii) any State or political subdivision thereof,
+
+(iii) the Tennessee Valley Authority,
+
+(iv) an Indian tribal government (as defined in section 30D(g)(9)),
+
+(v) any Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)), or
+
+(vi) any corporation operating on a cooperative basis which is engaged in furnishing electric energy to persons in rural areas.
+
+(B) Election with respect to credit for production of clean hydrogen If a taxpayer other than an entity described in subparagraph (A) makes an election under this subparagraph with respect to any taxable year in which such taxpayer has placed in service a qualified clean hydrogen production facility (as defined in section 45V(c)(3)), such taxpayer shall be treated as an applicable entity for purposes of this section for such taxable year, but only with respect to the credit described in subsection (b)(5).
+
+(C) Election with respect to credit for carbon oxide sequestration If a taxpayer other than an entity described in subparagraph (A) makes an election under this subparagraph with respect to any taxable year in which such taxpayer has, after December 31, 2022, placed in service carbon capture equipment at a qualified facility (as defined in section 45Q(d)), such taxpayer shall be treated as an applicable entity for purposes of this section for such taxable year, but only with respect to the credit described in subsection (b)(3).
+
+(D) Election with respect to advanced manufacturing production credit (i) In general If a taxpayer other than an entity described in subparagraph (A) makes an election under this subparagraph with respect to any taxable year in which such taxpayer has, after December 31, 2022, produced eligible components (as defined in section 45X(c)(1)), such taxpayer shall be treated as an applicable entity for purposes of this section for such taxable year, but only with respect to the credit described in subsection (b)(7).
+
+(ii) Limitation (I) In general Except as provided in subclause (II), if a taxpayer makes an election under this subparagraph with respect to any taxable year, such taxpayer shall be treated as having made such election for each of the 4 succeeding taxable years ending before January 1, 2033.
+
+(II) Exception A taxpayer may elect to revoke the application of the election made under this subparagraph to any taxable year described in subclause (I). Any such election, if made, shall apply to the applicable year specified in such election and each subsequent taxable year within the period described in subclause (I). Any election under this subclause may not be subsequently revoked.
+
+(iii) Prohibition on transfer For any taxable year described in clause (ii)(I), no election may be made by the taxpayer under section 6418(a) for such taxable year with respect to eligible components for purposes of the credit described in subsection (b)(7).
+
+(E) Other rules (i) In general An election made under subparagraph (B), (C), or (D) shall be made at such time and in such manner as the Secretary may provide.
+
+(ii) Limitation No election may be made under subparagraph (B), (C), or (D) with respect to any taxable year beginning after December 31, 2032.
+
+(2) Application In the case of any applicable entity which makes the election described in subsection (a), any applicable credit shall be determined—
+
+(A) without regard to paragraphs (3) and (4)(A)(i) of section 50(b), and
+
+(B) by treating any property with respect to which such credit is determined as used in a trade or business of the applicable entity.
+
+(3) Elections (A) In general (i) Due date Any election under subsection (a) shall be made not later than—
+
+(I) in the case of any government, or political subdivision, described in paragraph (1) and for which no return is required under section 6011 or 6033(a), such date as is determined appropriate by the Secretary, or
+
+(II) in any other case, the due date (including extensions of time) for the return of tax for the taxable year for which the election is made, but in no event earlier than 180 days after the date of the enactment of this section.
+
+(ii) Additional rules Any election under subsection (a), once made, shall be irrevocable and shall apply (except as otherwise provided in this paragraph) with respect to any credit for the taxable year for which the election is made.
+
+(B) Renewable electricity production credit In the case of the credit described in subsection (b)(2), any election under subsection (a) shall—
+
+(i) apply separately with respect to each qualified facility,
+
+(ii) be made for the taxable year in which such qualified facility is originally placed in service, and
+
+(iii) shall apply to such taxable year and to any subsequent taxable year which is within the period described in subsection (a)(2)(A)(ii) of section 45 with respect to such qualified facility.
+
+(C) Credit for carbon oxide sequestration (i) In general In the case of the credit described in subsection (b)(3), any election under subsection (a) shall—
+
+(I) apply separately with respect to the carbon capture equipment originally placed in service by the applicable entity during a taxable year, and
+
+(II) (aa) in the case of a taxpayer who makes an election described in paragraph (1)(C), apply to the taxable year in which such equipment is placed in service and the 4 subsequent taxable years with respect to such equipment which end before January 1, 2033, and
+
+(bb) in any other case, apply to such taxable year and to any subsequent taxable year which is within the period described in section 45Q(a)(3)(A) with respect to such equipment.
+
+(ii) Prohibition on transfer For any taxable year described in clause (i)(II)(aa) with respect to carbon capture equipment, no election may be made by the taxpayer under section 6418(a) for such taxable year with respect to such equipment for purposes of the credit described in subsection (b)(3).
+
+(iii) Revocation of election In the case of a taxpayer who makes an election described in paragraph (1)(C) with respect to carbon capture equipment, such taxpayer may, at any time during the period described in clause (i)(II)(aa), revoke the application of such election with respect to such equipment for any subsequent taxable years during such period. Any such election, if made, shall apply to the applicable year specified in such election and each subsequent taxable year within the period described in clause (i)(II)(aa). Any election under this subclause may not be subsequently revoked.
+
+(D) Credit for production of clean hydrogen (i) In general In the case of the credit described in subsection (b)(5), any election under subsection (a) shall—
+
+(I) apply separately with respect to each qualified clean hydrogen production facility,
+
+(II) be made for the taxable year in which such facility is placed in service (or within the 1-year period subsequent to the date of enactment of this section in the case of facilities placed in service before December 31, 2022), and
+
+(III) (aa) in the case of a taxpayer who makes an election described in paragraph (1)(B), apply to such taxable year and the 4 subsequent taxable years with respect to such facility which end before January 1, 2033, and
+
+(bb) in any other case, apply to such taxable year and all subsequent taxable years with respect to such facility.
+
+(ii) Prohibition on transfer For any taxable year described in clause (i)(III)(aa) with respect to a qualified clean hydrogen production facility, no election may be made by the taxpayer under section 6418(a) for such taxable year with respect to such facility for purposes of the credit described in subsection (b)(5).
+
+(iii) Revocation of election In the case of a taxpayer who makes an election described in paragraph (1)(B) with respect to a qualified clean hydrogen production facility, such taxpayer may, at any time during the period described in clause (i)(III)(aa), revoke the application of such election with respect to such facility for any subsequent taxable years during such period. Any such election, if made, shall apply to the applicable year specified in such election and each subsequent taxable year within the period described in clause (i)(II)(aa). Any election under this subclause may not be subsequently revoked.
+
+(E) Clean electricity production credit In the case of the credit described in subsection (b)(8), any election under subsection (a) shall—
+
+(i) apply separately with respect to each qualified facility,
+
+(ii) be made for the taxable year in which such facility is placed in service, and
+
+(iii) shall apply to such taxable year and to any subsequent taxable year which is within the period described in subsection (b)(1)(B) of section 45Y with respect to such facility.
+
+(4) Timing The payment described in subsection (a) shall be treated as made on—
+
+(A) in the case of any government, or political subdivision, described in paragraph (1) and for which no return is required under section 6011 or 6033(a), the later of the date that a return would be due under section 6033(a) if such government or subdivision were described in that section or the date on which such government or subdivision submits a claim for credit or refund (at such time and in such manner as the Secretary shall provide), and
+
+(B) in any other case, the later of the due date (determined without regard to extensions) of the return of tax for the taxable year or the date on which such return is filed.
+
+(5) Additional information As a condition of, and prior to, any amount being treated as a payment which is made by an applicable entity under subsection (a), the Secretary may require such information or registration as the Secretary deems necessary for purposes of preventing duplication, fraud, improper payments, or excessive payments under this section.
+
+(6) Excessive payment (A) In general In the case of any amount treated as a payment which is made by the applicable entity under subsection (a), or the amount of the payment made pursuant to subsection (c), which the Secretary determines constitutes an excessive payment, the tax imposed on such entity by chapter 1 (regardless of whether such entity would otherwise be subject to tax under such chapter) for the taxable year in which such determination is made shall be increased by an amount equal to the sum of—
+
+(i) the amount of such excessive payment, plus
+
+(ii) an amount equal to 20 percent of such excessive payment.
+
+(B) Reasonable cause Subparagraph (A)(ii) shall not apply if the applicable entity demonstrates to the satisfaction of the Secretary that the excessive payment resulted from reasonable cause.
+
+(C) Excessive payment defined For purposes of this paragraph, the term “excessive payment” means, with respect to a facility or property for which an election is made under this section for any taxable year, an amount equal to the excess of—
+
+(i) the amount treated as a payment which is made by the applicable entity under subsection (a), or the amount of the payment made pursuant to subsection (c), with respect to such facility or property for such taxable year, over
+
+(ii) the amount of the credit which, without application of this section, would be otherwise allowable (as determined pursuant to paragraph (2) and without regard to section 38(c)) under this title with respect to such facility or property for such taxable year.
+
+(D) Disallowance of an applicable energy credit In the case of an applicable entity which made an election under subsection (a) with respect to an applicable credit for which there is a disallowance described in section 6662(m)(2), subparagraph (A) shall apply with respect to any excessive payment resulting from such disallowance.
+
+(e) Denial of double benefit In the case of an applicable entity making an election under this section with respect to an applicable credit, such credit shall be reduced to zero and shall, for any other purposes under this title, be deemed to have been allowed to such entity for such taxable year.
+
+(f) Mirror code possessions In the case of any possession of the United States with a mirror code tax system (as defined in section 24(k)), this section shall not be treated as part of the income tax laws of the United States for purposes of determining the income tax law of such possession unless such possession elects to have this section be so treated.
+
+(g) Basis reduction and recapture Except as otherwise provided in subsection (c)(2)(A), rules similar to the rules of section 50 shall apply for purposes of this section.
+
+(h) Regulations The Secretary shall issue such regulations or other guidance as may be necessary to carry out the purposes of this section, including guidance to ensure that the amount of the payment or deemed payment made under this section is commensurate with the amount of the credit that would be otherwise allowable (determined without regard to section 38(c)).
+
+(Added Pub. L. 117–169, title I, § 13801(a), Aug. 16, 2022, 136 Stat. 2003; amended Pub. L. 119–21, title VII, §§ 70512(j)(2), 70522(c), July 4, 2025, 139 Stat. 268, 280.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of this section, referred to in subsec. (d)(3)(A)(i)(II), (D)(i)(II), is the date of enactment of Pub. L. 117–169, which was approved Aug. 16, 2022.
+
+Prior ProvisionsA prior section 6417, act Aug. 16, 1954, ch. 736, 68A Stat. 801, related to a tax credit or refund to any person who has sold to a State, or a political subdivision thereof, any article containing any oil, combination, or mixture, upon the processing of which a tax has been paid under former section 4511, and to a refund to the exporter of the tax paid under former subchapter B of chapter 37, prior to repeal by Pub. L. 94–455, title XIX, § 1906(a)(25), (d)(1), Oct. 4, 1976, 90 Stat. 1827, 1835, effective on the first day of the first month beginning more than 90 days after Oct. 4, 1976.
+
+Amendments2025—Subsec. (d)(3)(C)(i)(II)(bb). Pub. L. 119–21, § 70522(c), substituted “section 45Q(a)(3)(A)” for “paragraph (3)(A) or (4)(A) of section 45Q(a)”. Subsec. (d)(6)(D). Pub. L. 119–21, § 70512(j)(2), added subpar. (D).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2025 AmendmentAmendment by section 70512(j)(2) of Pub. L. 119–21 applicable to taxable years beginning after July 4, 2025, see section 70512(l)(1) of Pub. L. 119–21, set out in a note under section 45 of this title. Amendment by section 70522(c) of Pub. L. 119–21 applicable to facilities or equipment placed in service after July 4, 2025, see section 70522(d)(2) of Pub. L. 119–21, set out in a note under section 45Q of this title.
+
+Effective DatePub. L. 117–169, title I, § 13801(g), Aug. 16, 2022, 136 Stat. 2013, provided that: “The amendments made by this section [enacting this section and section 6418 of this title and amending sections 39 and 50 of this title] shall apply to taxable years beginning after December 31, 2022.”
+
+Gross-Up of Direct SpendingPub. L. 117–169, title I, § 13801(f), Aug. 16, 2022, 136 Stat. 2013, provided that: “Beginning in fiscal year 2023 and each fiscal year thereafter, the portion of any payment made to a taxpayer pursuant to an election under section 6417 of the Internal Revenue Code of 1986, or any amount treated as a payment which is made by the taxpayer under subsection (a) of such section, that is direct spending shall be increased by 6.0445 percent.”

legal/us/code/title-26/chapter-65/section-6418.md

@@ -0,0 +1,145 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6418"
+description: "Transfer of certain credits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6418"
+citation: "26 U.S.C. § 6418"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6418"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2b5685a7c263b366531397dbdba7dfd66630ba081a850d9e958ae9f455d86a52"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "6e6cc77212d5f02af27e7462dad8a6b5b25fb91060eeef3aeec6c2041d462b63"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6418 - Transfer of certain credits
+
+## Text
+
+(a) In general In the case of an eligible taxpayer which elects to transfer all (or any portion specified in the election) of an eligible credit determined with respect to such taxpayer for any taxable year to a taxpayer (referred to in this section as the “transferee taxpayer”) which is not related (within the meaning of section 267(b) or 707(b)(1)) to the eligible taxpayer, the transferee taxpayer specified in such election (and not the eligible taxpayer) shall be treated as the taxpayer for purposes of this title with respect to such credit (or such portion thereof).
+
+(b) Treatment of payments made in connection with transfer With respect to any amount paid by a transferee taxpayer to an eligible taxpayer as consideration for a transfer described in subsection (a), such consideration—
+
+(1) shall be required to be paid in cash,
+
+(2) shall not be includible in gross income of the eligible taxpayer, and
+
+(3) with respect to the transferee taxpayer, shall not be deductible under this title.
+
+(c) Application to partnerships and S corporations (1) In general In the case of any eligible credit determined with respect to any facility or property held directly by a partnership or S corporation, if such partnership or S corporation makes an election under subsection (a) (in such manner as the Secretary may provide) with respect to such credit—
+
+(A) any amount received as consideration for a transfer described in such subsection shall be treated as tax exempt income for purposes of sections 705 and 1366, and
+
+(B) a partner’s distributive share of such tax exempt income shall be based on such partner’s distributive share of the otherwise eligible credit for each taxable year.
+
+(2) Coordination with application at partner or shareholder level In the case of any facility or property held directly by a partnership or S corporation, no election by any partner or shareholder shall be allowed under subsection (a) with respect to any eligible credit determined with respect to such facility or property.
+
+(d) Taxable year in which credit taken into account In the case of any credit (or portion thereof) with respect to which an election is made under subsection (a), such credit shall be taken into account in the first taxable year of the transferee taxpayer ending with, or after, the taxable year of the eligible taxpayer with respect to which the credit was determined.
+
+(e) Limitations on election (1) Time for election An election under subsection (a) to transfer any portion of an eligible credit shall be made not later than the due date (including extensions of time) for the return of tax for the taxable year for which the credit is determined, but in no event earlier than 180 days after the date of the enactment of this section. Any such election, once made, shall be irrevocable.
+
+(2) No additional transfers No election may be made under subsection (a) by a transferee taxpayer with respect to any portion of an eligible credit which has been previously transferred to such taxpayer pursuant to this section.
+
+(f) Definitions For purposes of this section—
+
+(1) Eligible credit (A) In general The term “eligible credit” means each of the following:
+
+(i) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is treated as a credit listed in section 38(b).
+
+(ii) The renewable electricity production credit determined under section 45(a).
+
+(iii) The credit for carbon oxide sequestration determined under section 45Q(a).
+
+(iv) The zero-emission nuclear power production credit determined under section 45U(a).
+
+(v) The clean hydrogen production credit determined under section 45V(a).
+
+(vi) The advanced manufacturing production credit determined under section 45X(a).
+
+(vii) The clean electricity production credit determined under section 45Y(a).
+
+(viii) The clean fuel production credit determined under section 45Z(a).
+
+(ix) The energy credit determined under section 48.
+
+(x) The qualifying advanced energy project credit determined under section 48C.
+
+(xi) The clean electricity investment credit determined under section 48E.
+
+(xii) So much of the biodiesel fuels credit determined under section 40A which consists of the small agri-biodiesel producer credit determined under subsection (b)(4) of such section.
+
+(B) Election for certain credits In the case of any eligible credit described in clause (ii), (iii), (v), or (vii) of subparagraph (A), an election under subsection (a) shall be made—
+
+(i) separately with respect to each facility for which such credit is determined, and
+
+(ii) for each taxable year during the 10-year period beginning on the date such facility was originally placed in service (or, in the case of the credit described in clause (iii), for each year during the 12-year period beginning on the date the carbon capture equipment was originally placed in service at such facility).
+
+(C) Exception for business credit carryforwards or carrybacks The term “eligible credit” shall not include any business credit carryforward or business credit carryback determined under section 39.
+
+(2) Eligible taxpayer The term “eligible taxpayer” means any taxpayer which is not described in section 6417(d)(1)(A).
+
+(g) Special rules For purposes of this section—
+
+(1) Additional information As a condition of, and prior to, any transfer of any portion of an eligible credit pursuant to subsection (a), the Secretary may require such information (including, in such form or manner as is determined appropriate by the Secretary, such information returns) or registration as the Secretary deems necessary for purposes of preventing duplication, fraud, improper payments, or excessive payments under this section.
+
+(2) Excessive credit transfer (A) In general In the case of any portion of an eligible credit which is transferred to a transferee taxpayer pursuant to subsection (a) which the Secretary determines constitutes an excessive credit transfer, the tax imposed on the transferee taxpayer by chapter 1 (regardless of whether such entity would otherwise be subject to tax under such chapter) for the taxable year in which such determination is made shall be increased by an amount equal to the sum of—
+
+(i) the amount of such excessive credit transfer, plus
+
+(ii) an amount equal to 20 percent of such excessive credit transfer.
+
+(B) Reasonable cause Subparagraph (A)(ii) shall not apply if the transferee taxpayer demonstrates to the satisfaction of the Secretary that the excessive credit transfer resulted from reasonable cause.
+
+(C) Excessive credit transfer defined For purposes of this paragraph, the term “excessive credit transfer” means, with respect to a facility or property for which an election is made under subsection (a) for any taxable year, an amount equal to the excess of—
+
+(i) the amount of the eligible credit claimed by the transferee taxpayer with respect to such facility or property for such taxable year, over
+
+(ii) the amount of such credit which, without application of this section, would be otherwise allowable under this title with respect to such facility or property for such taxable year.
+
+(3) Basis reduction; notification of recapture In the case of any election under subsection (a) with respect to any portion of an eligible credit described in clauses (ix) through (xi) of subsection (f)(1)(A)—
+
+(A) subsection (c) of section 50 shall apply to the applicable investment credit property (as defined in subsection (a)(7) of such section) as if such eligible credit was allowed to the eligible taxpayer, and
+
+(B) if, during any taxable year, the applicable investment credit property (as defined in subsection (a)(7) of section 50) is disposed of, or otherwise ceases to be investment credit property with respect to the eligible taxpayer, before the close of the recapture period (as described in subsection (a)(1) of such section)—
+
+(i) such eligible taxpayer shall provide notice of such occurrence to the transferee taxpayer (in such form and manner as the Secretary shall prescribe), and
+
+(ii) the transferee taxpayer shall provide notice of the recapture amount (as defined in subsection (c)(2) of such section), if any, to the eligible taxpayer (in such form and manner as the Secretary shall prescribe).
+
+(4) Prohibition on election or transfer with respect to progress expenditures This section shall not apply with respect to any amount of an eligible credit which is allowed pursuant to rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).
+
+(5) Prohibition on transfer of credits to specified foreign entities With respect to any eligible credit described in clause (iii), (iv), (vi), (vii), (viii), or (xi) of subsection (f)(1)(A), an eligible taxpayer may not elect to transfer any portion of such credit to a taxpayer that is a specified foreign entity (as defined in section 7701(a)(51)(B)).
+
+(h) Regulations The Secretary shall issue such regulations or other guidance as may be necessary to carry out the purposes of this section, including regulations or other guidance providing rules for determining a partner’s distributive share of the tax exempt income described in subsection (c)(1).
+
+(Added Pub. L. 117–169, title I, § 13801(b), Aug. 16, 2022, 136 Stat. 2009; amended Pub. L. 119–21, title VII, §§ 70512(h), 70513(b)(3)(B)(ii), 70521(j)(2), July 4, 2025, 139 Stat. 267, 272, 279.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of this section, referred to in subsec. (e)(1), is the date of enactment of Pub. L. 117–169, which was approved Aug. 16, 2022. The date of the enactment of the Revenue Reconciliation Act of 1990, referred to in subsec. (g)(4), is the date of enactment of title XI of Pub. L. 101–508, which was approved Nov. 5, 1990.
+
+Prior ProvisionsA prior section 6418, acts Aug. 16, 1954, ch. 736, 68A Stat. 801; May 29, 1956, ch. 342, § 21(b), 70 Stat. 221; May 24, 1962, Pub. L. 87–456, title III, § 302(c), 76 Stat. 77; Nov. 8, 1965, Pub. L. 89–331, § 9(b), 79 Stat. 1278; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834, authorized refund of taxes paid on sugar used as livestock feed, for distillation or production of alcohol, or in certain cases where sugar was exported, prior to repeal by Pub. L. 101–508, title XI, § 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388–528. For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.
+
+Amendments2025—Subsec. (f)(1)(A)(xii). Pub. L. 119–21, § 70521(j)(2), added cl. (xii). Subsec. (g)(3). Pub. L. 119–21, § 70513(b)(3)(B)(ii), substituted “subsection (a)(7)” for “subsection (a)(5)” in subpars. (A) and (B). Subsec. (g)(5). Pub. L. 119–21, § 70512(h), added par. (5).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2025 AmendmentAmendment by section 70512(h) of Pub. L. 119–21 applicable to taxable years beginning after July 4, 2025, see section 70512(l)(1) of Pub. L. 119–21, set out in a note under section 45 of this title. Amendment by section 70513(b)(3)(B)(ii) of Pub. L. 119–21 applicable to taxable years beginning after July 4, 2025, see section 70513(g)(1) of Pub. L. 119–21, set out in a note under section 48 of this title. Amendment by section 70521(j)(2) of Pub. L. 119–21 applicable to fuel sold or used after June 30, 2025, see section 70521(j)(3) of Pub. L. 119–21, set out as a note under section 40A of this title.
+
+Effective DateSection applicable to taxable years beginning after Dec. 31, 2022, see section 13801(g) of Pub. L. 117–169, set out as a note under section 6417 of this title.

legal/us/code/title-26/chapter-65/section-6419.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6419"
+description: "Excise tax on wagering"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6419"
+citation: "26 U.S.C. § 6419"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6419"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "70844ec360353ca2ac381f753613b2022365159809df656ed09ef53a2d5343df"
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+text_hash: "1037b3ab794631455c03898ded7d6c20a3439fb8d5d1796fa1f28f5f8a1c3577"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6419 - Excise tax on wagering
+
+## Text
+
+(a) Credit or refund generally No overpayment of tax imposed by chapter 35 shall be credited or refunded (otherwise than under subsection (b)), in pursuance of a court decision or otherwise, unless the person who paid the tax establishes, in accordance with regulations prescribed by the Secretary, (1) that he has not collected (whether as a separate charge or otherwise) the amount of the tax from the person who placed the wager on which the tax was imposed, or (2) that he has repaid the amount of the tax to the person who placed such wager, or unless he files with the Secretary written consent of the person who placed such wager to the allowance of the credit or the making of the refund. In the case of any laid-off wager, no overpayment of tax imposed by chapter 35 shall be so credited or refunded to the person with whom such laid-off wager was placed unless he establishes, in accordance with regulations prescribed by the Secretary, that the provisions of the preceding sentence have been complied with both with respect to the person who placed the laid-off wager with him and with respect to the person who placed the original wager.
+
+(b) Credit or refund on wagers laid-off by taxpayer Where any taxpayer lays off part or all of a wager with another person who is liable for tax imposed by chapter 35 on the amount so laid off, a credit against such tax shall be allowed, or a refund shall be made to, the taxpayer laying off such amount. Such credit or refund shall be in an amount which bears the same ratio to the amount of tax which such taxpayer paid on the original wager as the amount so laid off bears to the amount of the original wager. Credit or refund under this subsection shall be allowed or made only in accordance with regulations prescribed by the Secretary, and no interest shall be allowed with respect to any amount so credited or refunded.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 801; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

legal/us/code/title-26/chapter-65/section-6422.md

@@ -0,0 +1,77 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6422"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6422"
+citation: "26 U.S.C. § 6422"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6422"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e131bd970a9c68f87aaa32b4a60944787772b12a7a7e6975d5109229a37d7d54"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "df26b73a77bab10bca984f70be042e69a4d082a727ca7735d43dc11ec9f81f9a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6422 - Cross references
+
+## Text
+
+(1) For limitations on credits and refunds, see subchapter B of chapter 66.
+
+(2) For overpayment in case of adjustments to accrued foreign taxes, see section 905(c).
+
+(3) For credit or refund in case of deficiency dividends paid by a personal holding company, see section 547.
+
+(4) For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section 7486.
+
+(5) For refund or redemption of stamps, see chapter 69.
+
+(6) For abatement, credit, or refund in case of jeopardy assessments, see chapter 70.
+
+(7) For restrictions on transfers and assignments of claims against the United States, see section 3727 of title 31, United States Code.
+
+(8) For set-off of claims against amounts due the United States, see section 3728 of title 31, United States Code.
+
+(9) For special provisions relating to alcohol and tobacco taxes, see subtitle E.
+
+(10) For credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 802, § 6420; renumbered § 6421, Apr. 2, 1956, ch. 160, § 1, 70 Stat. 87; renumbered § 6422, June 29, 1956, ch. 462, title II, § 208(c), 70 Stat. 394; amended Pub. L. 85–859, title II, § 204(4), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 88–36, title II, § 201(c), June 4, 1963, 77 Stat. 54; Pub. L. 94–455, title XVI, § 1601(f)(1), title XIX, §§ 1901(b)(36)(B), 1906(a)(28), Oct. 4, 1976, 90 Stat. 1746, 1802, 1828; Pub. L. 95–600, title III, § 362(d)(4), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 97–248, title IV, § 402(c)(4), Sept. 3, 1982, 96 Stat. 667; Pub. L. 97–258, § 3(f)(8), (9), Sept. 13, 1982, 96 Stat. 1064; Pub. L. 101–508, title XI, § 11801(c)(17)(A), Nov. 5, 1990, 104 Stat. 1388–527; Pub. L. 105–34, title XI, § 1131(c)(3), Aug. 5, 1997, 111 Stat. 980; Pub. L. 114–74, title XI, § 1101(f)(2), Nov. 2, 2015, 129 Stat. 637; Pub. L. 115–141, div. U, title IV, § 401(a)(292), Mar. 23, 2018, 132 Stat. 1198.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 9 of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742), referred to in par. (7), is section 9 of act Mar. 8, 1946, ch. 82, 60 Stat. 46, which was repealed by Pub. L. 94–412, title V, § 501(g), Sept. 14, 1976, 90 Stat. 1258.
+
+Amendments2018—Pars. (7) to (9). Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).” Pars. (10), (11). Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”. Former par. (10) redesignated (9). Par. (12). Pub. L. 115–141, § 401(a)(292)(B), which directed the redesignation of par. (12) as (11), could not be executed because there was no par. (12) following the amendment by Pub. L. 114–74. See 2015 Amendment note below. 2015—Par. (12). Pub. L. 114–74 struck out par. (12) which read as follows: “For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.” 1997—Pars. (5) to (13). Pub. L. 105–34 struck out par. (5) and redesignated pars. (6) to (13) as (5) to (12), respectively. Prior to amendment, par. (5) read as follows: “For abatement or refund of tax on transfers to avoid income tax, see section 1494(b).” 1990—Pub. L. 101–508 struck out par. (6) and redesignated the succeeding pars. accordingly, which was executed with respect to the succeeding pars. (consisting of pars. (7) to (12), (14), and (15)) by redesignating such pars. as (6) to (13), respectively. Prior to amendment, par. (6) provided a cross reference to section 1481 of this title for overpayment in certain renegotiations of war contracts. 1982—Par. (10). Pub. L. 97–258, § 3(f)(8), substituted “section 3727 of title 31, United States Code” for “R.S. 3477 (31 U.S.C. 203)”. Par. (11). Pub. L. 97–258, § 3(f)(9), substituted “section 3728 of title 31, United States Code” for “the act of March 3, 1875, as amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)”. Par. (15). Pub. L. 97–248 added par. (15). 1978—Par. (14). Pub. L. 95–600 inserted “regulated investment company or” before “real estate investment trust” and substituted “section 860” for “section 859”. 1976—Par. (2). Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (3) as (2). Former par. (2), which set forth a cross reference to section 1321 of this title for overpayment arising out of adjustments incident to involuntary liquidation of inventory, was struck out. Pars. (3) to (8). Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (4) to (9) as (3) to (8), respectively. Par. (9). Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(A), redesignated par. (10) as (9) and substituted “(50 U.S.C. App. 1742)” for “(60 Stat. 48; 50 U.S.C. App. 1742)”. Former par. (9) redesignated (8). Par. (10). Pub. L. 94–455, § 1901(b)(36)(B), redesignated par. (11) as (10). Former par. (10) redesignated (9). Par. (11). Pub. L. 94–455, §§ 1901(b)(36)(B), 1906(a)(28)(B), redesignated par. (12) as (11) and substituted “(31 U.S.C. 227)” for “(47 Stat. 1516; 31 U.S.C. 227)”. Former par. (11) redesignated (10). Pars. (12), (13). Pub. L. 94–455, § 1901(b)(36)(B), redesignated pars. (12) and (13) as (11) and (12), respectively. Par. (14). Pub. L. 94–455, § 1601(f)(1), added par. (14). 1963—Pars. (7) to (14). Pub. L. 88–36 redesignated pars. (8) to (14) as (7) to (13), respectively. Former par. (7), which was cross reference provision for abatement or refund in case of tax on silver bullion to section 4894, was struck out. 1958—Pub. L. 85–859 substituted “subtitle E” for “sections 5011, 5044, 5057, 5063, 5705, and 5707” in par. (14).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2015 AmendmentAmendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for applicability of amendment to any partnership taxable year ending after Sept. 3, 1982, if partnership, each partner, and each indirect partner requests such application and Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–600 applicable with respect to determinations (as defined in section 860(e) of this title) after Nov. 6, 1978, see section 362(e) of Pub. L. 95–600, set out as an Effective Date note under section 860 of this title.
+
+Effective Date of 1976 AmendmentFor effective date of amendment by section 1601(f)(1) of Pub. L. 94–455, see section 1608(a) of Pub. L. 94–455, set out as a note under section 857 of this title. Amendment by section 1901(b)(36)(B) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title. Amendment by section 1906(a)(28) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
+
+Effective Date of 1963 AmendmentAmendment by Pub. L. 88–36 applicable only with respect to transfers after June 4, 1963, see section 202 of Pub. L. 88–36, title II, June 4, 1963, 77 Stat. 54.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.
+
+Savings ProvisionFor provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

legal/us/code/title-26/chapter-65/section-6423.md

@@ -0,0 +1,79 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6423"
+description: "Conditions to allowance in the case of alcohol and tobacco taxes"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6423"
+citation: "26 U.S.C. § 6423"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6423"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f3e35391f1475a2e38cc68767911b577ea8ce818aefa4efeedf0c217ed36f3c9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f94668eb4da3a469ec6945b41958ac10a3bff688ff183df5694aeeb4810ca745"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6423 - Conditions to allowance in the case of alcohol and tobacco taxes
+
+## Text
+
+(a) Conditions No credit or refund shall be allowed or made, in pursuance of a court decision or otherwise, of any amount paid or collected as an alcohol or tobacco tax unless the claimant establishes (under regulations prescribed by the Secretary)—
+
+(1) that he bore the ultimate burden of the amount claimed; or
+
+(2) that he has unconditionally repaid the amount claimed to the person who bore the ultimate burden of such amount; or
+
+(3) that (A) the owner of the commodity furnished him the amount claimed for payment of the tax, (B) he has filed with the Secretary the written consent of such owner to the allowance to the claimant of the credit or refund, and (C) such owner satisfies the requirements of paragraph (1) or (2).
+
+(b) Filing of claims No credit or refund of any amount to which subsection (a) applies shall be allowed or made unless a claim therefor has been filed by the person who paid the amount claimed, and unless such claim is filed within the time prescribed by law and in accordance with regulations prescribed by the Secretary. All evidence relied upon in support of such claim shall be clearly set forth and submitted with the claim.
+
+(c) Application of section This section shall apply only if the credit or refund is claimed on the grounds that an amount of alcohol or tobacco tax was assessed or collected erroneously, illegally, without authority, or in any manner wrongfully, or on the grounds that such amount was excessive. This section shall not apply to—
+
+(1) any claim for drawback, and
+
+(2) any claim made in accordance with any law expressly providing for credit or refund where a commodity is withdrawn from the market, returned to bond, or lost or destroyed.
+
+(d) Meaning of terms For purposes of this section—
+
+(1) Alcohol or tobacco tax The term “alcohol or tobacco tax” means—
+
+(A) any tax imposed by chapter 51 (other than part II of subchapter A, relating to occupational taxes) or by chapter 52 or by any corresponding provision of prior internal revenue laws, and
+
+(B) in the case of any commodity of a kind subject to a tax described in subparagraph (A), any tax equal to any such tax, any additional tax, or any floor stocks tax.
+
+(2) Tax The term “tax” includes a tax and an exaction denominated a “tax”, and any penalty, addition to tax, additional amount, or interest applicable to any such tax.
+
+(3) Ultimate burden The claimant shall be treated as having borne the ultimate burden of an amount of an alcohol or tobacco tax for purposes of subsection (a)(1), and the owner referred to in subsection (a)(3) shall be treated as having borne such burden for purposes of such subsection, only if—
+
+(A) he has not, directly or indirectly, been relieved of such burden or shifted such burden to any other person,
+
+(B) no understanding or agreement exists for any such relief or shifting, and
+
+(C) if he has neither sold nor contracted to sell the commodities involved in such claim, he agrees that there will be no such relief or shifting, and furnishes such bond as the Secretary may require to insure faithful compliance with his agreement.
+
+(Added Pub. L. 85–323, § 1, Feb. 11, 1958, 72 Stat. 9; amended Pub. L. 94–455, title XIX, § 1906(a)(29), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (b). Pub. L. 94–455, § 1906(a)(29)(A), among other changes, struck out provisions allowing any claimant who has on or before Apr. 30, 1958, filed a claim for any amount to which subsec. (a) applies, may file a superseding claim after Apr. 30, 1958, conforming to the requirements of this section and covering the amount claimed in such prior claim. Subsec. (c). Pub. L. 94–455, § 1906(a)(29)(B), (C), redesignated subsec. (d) as (c) and struck out par. (3) relating to any amount claimed with respect to a commodity which has been lost, where a suit or proceeding was instituted before June 15, 1957. Former subsec. (c), relating to disallowance of any suit or proceeding which was barred on Apr. 30, 1958, was struck out. Subsecs. (d), (e). Pub. L. 94–455, § 1906(a)(29)(B), (b)(13)(A), redesignated subsec. (e) as (d) and struck out “or his delegate” after “Secretary”. Former subsec. (d) redesignated (c).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
+
+Effective DatePub. L. 85–323, § 3, Feb. 11, 1958, 72 Stat. 10, provided that this section shall not apply to any credit or refund allowed or made before May 1, 1958.

legal/us/code/title-26/chapter-65/section-6424.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6424"
+description: "Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6424"
+citation: "26 U.S.C. § 6424"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6424"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "02c5011db39322c1b254444c32964f2387c480491707db35785896271a4bf404"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "5edecd952ddcac91d0005b0e1d9563c7bf91088c939d9c6bbdd90a0322e6ff51"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6424 - Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
+
+## Notes
+
+Section, added Pub. L. 89–44, title II, § 202(b), June 21, 1965, 79 Stat. 137; amended Pub. L. 91–258, title II, § 207(b), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(a)(30), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1828, 1834; Pub. L. 95–618, title II, §§ 222(a)(3), 233(b)(1), (2)(A), Nov. 9, 1978, 92 Stat. 3187, 3191; Pub. L. 97–473, title II, § 202(b)(13), Jan. 14, 1983, 96 Stat. 2610, had provided for payments by the Secretary of an amount equal to 6 cents for each gallon of lubricating oil used in a qualified business use or in a qualified bus to certain ultimate purchasers of the lubricating oil.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as an Effective Date of 1983 Amendment note under section 34 of this title.

legal/us/code/title-26/chapter-65/section-6425.md

@@ -0,0 +1,99 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6425"
+description: "Adjustment of overpayment of estimated income tax by corporation"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6425"
+citation: "26 U.S.C. § 6425"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6425"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f288355c62df6c1ab3e745a09ced0195de5be535e7b1312de4e8870e4af2b00f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "5f0fc42fc7b9d117fbae734ddb5755e960495d43330a76b1c156c835263525ef"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6425 - Adjustment of overpayment of estimated income tax by corporation
+
+## Text
+
+(a) Application of adjustment (1) Time for filing A corporation may, after the close of the taxable year and on or before the 15th day of the fourth month thereafter, and before the day on which it files a return for such taxable year, file an application for an adjustment of an overpayment by it of estimated income tax for such taxable year. An application under this subsection shall not constitute a claim for credit or refund.
+
+(2) Form of application, etc. An application under this subsection shall be verified in the manner prescribed by section 6065 in the case of a return of the taxpayer, and shall be filed in the manner and form required by regulations prescribed by the Secretary. The application shall set forth—
+
+(A) the estimated income tax paid by the corporation during the taxable year,
+
+(B) the amount which, at the time of filing the application, the corporation estimates as its income tax liability for the taxable year,
+
+(C) the amount of the adjustment, and
+
+(D) such other information for purposes of carrying out the provisions of this section as may be required by such regulations.
+
+(b) Allowance of adjustment (1) Limited examination of application Within a period of 45 days from the date on which an application for an adjustment is filed under subsection (a), the Secretary shall make, to the extent he deems practicable in such period, a limited examination of the application to discover omissions and errors therein, and shall determine the amount of the adjustment upon the basis of the application and the examination; except that the Secretary may disallow, without further action, any application which he finds contains material omissions or errors which he deems cannot be corrected within such 45 days.
+
+(2) Adjustment credited or refunded The Secretary, within the 45-day period referred to in paragraph (1), may credit the amount of the adjustment against any liability in respect of an internal revenue tax on the part of the corporation and shall refund the remainder to the corporation.
+
+(3) Limitation No application under this section shall be allowed unless the amount of the adjustment equals or exceeds (A) 10 percent of the amount estimated by the corporation on its application as its income tax liability for the taxable year, and (B) $500.
+
+(4) Effect of adjustment For purposes of this title (other than section 6655), any adjustment under this section shall be treated as a reduction, in the estimated income tax paid, made on the day the credit is allowed or the refund is paid.
+
+(c) Definitions For purposes of this section and section 6655(h) (relating to excessive adjustment)—
+
+(1) The term “income tax liability” means the excess of—
+
+(A) the sum of—
+
+(i) the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, plus
+
+(ii) the tax imposed by section 55, plus
+
+(iii) the tax imposed by section 59A, over
+
+(B) the credits against tax provided by part IV of subchapter A of chapter 1.
+
+(2) The amount of an adjustment under this section is equal to the excess of—
+
+(A) the estimated income tax paid by the corporation during the taxable year, over
+
+(B) the amount which, at the time of filing the application, the corporation estimates as its income tax liability for the taxable year.
+
+(d) Consolidated returns If the corporation seeking an adjustment under this section paid its estimated income tax on a consolidated basis or expects to make a consolidated return for the taxable year, this section shall apply only to such extent and subject to such conditions, limitations, and exceptions as the Secretary may by regulations prescribe.
+
+(Added Pub. L. 90–364, title I, § 103(d)(1), June 28, 1968, 82 Stat. 262; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–499, title V, § 516(b)(4)(C), Oct. 17, 1986, 100 Stat. 1771; Pub. L. 99–514, title VII, § 701(d)(2), Oct. 22, 1986, 100 Stat. 2342; Pub. L. 100–203, title X, § 10301(b)(4), Dec. 22, 1987, 101 Stat. 1330–429; Pub. L. 113–295, div. A, title II, § 221(a)(12)(J), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 114–41, title II, § 2006(a)(2)(E), July 31, 2015, 129 Stat. 457; Pub. L. 115–97, title I, §§ 12001(b)(17), 13001(b)(2)(P), 14401(d)(3), Dec. 22, 2017, 131 Stat. 2094, 2097, 2233; Pub. L. 115–141, div. U, title IV, § 401(a)(293), Mar. 23, 2018, 132 Stat. 1198; Pub. L. 117–169, title I, § 10101(a)(4)(F), Aug. 16, 2022, 136 Stat. 1822.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2022—Subsec. (c)(1)(A). Pub. L. 117–169 amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “(A) the sum of— “(i) the tax imposed by section 11, or subchapter L of chapter 1, whichever is applicable, plus “(ii) the tax imposed by section 59A, over”. 2018—Subsec. (c)(1)(A). Pub. L. 115–141, which directed amendment of subpar. (A) by substituting “the sum” for “The sum”, could not be executed because “The sum” no longer appeared after the amendments made by Pub. L. 115–97. See 2017 Amendment notes below. 2017—Subsec. (c)(1)(A). Pub. L. 115–97, § 14401(d)(3), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, over”. Pub. L. 115–97, § 13001(b)(2)(P), struck out “or 1201(a),” after “by section 11”. Pub. L. 115–97, § 12001(b)(17), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “The sum of— “(i) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable, plus “(ii) the tax imposed by section 55, over”. 2015—Subsec. (a)(1). Pub. L. 114–41 substituted “fourth month” for “third month”. 2014—Subsec. (c)(1)(A). Pub. L. 113–295 inserted “plus” at end of cl. (i), substituted “over” for “plus” at end of cl. (ii), and struck out cl. (iii) which read as follows: “the tax imposed by section 59A, over”. 1987—Subsec. (c). Pub. L. 100–203 substituted “section 6655(h)” for “section 6655(g)”. 1986—Subsec. (c)(1)(A). Pub. L. 99–514 amended subpar. (A) generally, restating existing provisions as cl. (i) and adding cl. (ii). Pub. L. 99–499 amended subsec. (c)(1)(A), as amended by the Tax Reform Act of 1986 (Pub. L. 99–514), by striking out “plus” at end of cl. (i), substituting “plus” for “over” at end of cl. (ii), and adding cl. (iii). 1976—Subsecs. (a), (b), (d). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2022 AmendmentAmendment by Pub. L. 117–169 applicable to taxable years beginning after Dec. 31, 2022, see section 10101(f) of Pub. L. 117–169, set out as a note under section 11 of this title.
+
+Effective Date of 2017 AmendmentAmendment by section 12001(b)(17) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 12001(c) of Pub. L. 115–97, set out as a note under section 11 of this title. Amendment by section 13001(b)(2)(P) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Pub. L. 115–97, set out as a note under section 11 of this title. Amendment by section 14401(d)(3) of Pub. L. 115–97 applicable to base erosion payments (as defined in section 59A(d) of this title) paid or accrued in taxable years beginning after Dec. 31, 2017, see section 14401(e) of Pub. L. 115–97, set out as a note under section 26 of this title.
+
+Effective Date of 2015 AmendmentAmendment by Pub. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with special rule for certain C corporations, see section 2006(a)(3) of Pub. L. 114–41, set out as a note under section 170 of this title.
+
+Effective Date of 2014 AmendmentAmendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
+
+Effective Date of 1987 AmendmentAmendment by Pub. L. 100–203 applicable to taxable years beginning after Dec. 31, 1987, see section 10301(c) of Pub. L. 100–203, set out as a note under section 585 of this title.
+
+Effective Date of 1986 AmendmentsAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 701(f) of Pub. L. 99–514, set out as an Effective Date note under section 55 of this title. Amendment by Pub. L. 99–499 applicable to taxable years beginning after Dec. 31, 1986, see section 516(c) of Pub. L. 99–499, set out as a note under section 26 of this title.
+
+Effective DateSection applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, set out as notes under sections 6154 and 51 of this title, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 6154 of this title.
+
+Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United StatesFor applicability of amendment by Pub. L. 99–514 notwithstanding any treaty obligation of the United States in effect on Oct. 22, 1986, see section 1012(aa)(2) of Pub. L. 100–647, set out as a note under section 861 of this title.

legal/us/code/title-26/chapter-65/section-6428b.md

@@ -0,0 +1,145 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6428B"
+description: "2021 recovery rebates to individuals"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6428B"
+citation: "26 U.S.C. § 6428B"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6428B"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e64902a2b0a0ea97ee763e27982d5290b4e5e1f04ed7f203a856b0c868178ed3"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f6813fb344c6c6579597c8c625f83e3b86c5c6231bb893cb939cd29fbd0db008"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6428B - 2021 recovery rebates to individuals
+
+## Text
+
+(a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2021 an amount equal to the 2021 rebate amount determined for such taxable year.
+
+(b) 2021 rebate amount For purposes of this section, the term “2021 rebate amount” means, with respect to any taxpayer for any taxable year, the sum of—
+
+(1) $1,400 ($2,800 in the case of a joint return), plus
+
+(2) $1,400 multiplied by the number of dependents of the taxpayer for such taxable year.
+
+(c) Eligible individual For purposes of this section, the term “eligible individual” means any individual other than—
+
+(1) any nonresident alien individual,
+
+(2) any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
+
+(3) an estate or trust.
+
+(d) Limitation based on adjusted gross income (1) In general The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (f)) shall be reduced (but not below zero) by the amount which bears the same ratio to such credit (as so determined) as—
+
+(A) the excess of—
+
+(i) the taxpayer’s adjusted gross income for such taxable year, over
+
+(ii) $75,000, bears to
+
+(B) $5,000.
+
+(2) Special rules (A) Joint return or surviving spouse In the case of a joint return or a surviving spouse (as defined in section 2(a)), paragraph (1) shall be applied by substituting “$150,000” for “$75,000” and “$10,000” for “$5,000”.
+
+(B) Head of household In the case of a head of household (as defined in section 2(b)), paragraph (1) shall be applied by substituting “$112,500” for “$75,000” and “$7,500” for “$5,000”.
+
+(e) Definitions and special rules (1) Dependent defined For purposes of this section, the term “dependent” has the meaning given such term by section 152.
+
+(2) Identification number requirement (A) In general In the case of a return other than a joint return, the $1,400 amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year.
+
+(B) Joint returns In the case of a joint return, the $2,800 amount in subsection (b)(1) shall be treated as being—
+
+(i) $1,400 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and
+
+(ii) zero if the valid identification number of neither spouse is so included.
+
+(C) Dependents A dependent shall not be taken into account under subsection (b)(2) unless the valid identification number of such dependent is included on the return of tax for the taxable year.
+
+(D) Valid identification number (i) In general For purposes of this paragraph, the term “valid identification number” means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year.
+
+(ii) Adoption taxpayer identification number For purposes of subparagraph (C), in the case of a dependent who is adopted or placed for adoption, the term “valid identification number” shall include the adoption taxpayer identification number of such dependent.
+
+(E) Special rule for members of the Armed Forces Subparagraph (B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year.
+
+(F) Coordination with certain advance payments In the case of any payment determined pursuant to subsection (g)(6), a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer’s return of tax if such valid identification number is available to the Secretary as described in such subsection.
+
+(G) Mathematical or clerical error authority Any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission.
+
+(3) Credit treated as refundable The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.
+
+(f) Coordination with advance refunds of credit (1) Reduction of refundable credit The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer (or, except as otherwise provided by the Secretary, any dependent of the taxpayer) under subsection (g). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).
+
+(2) Joint returns Except as otherwise provided by the Secretary, in the case of a refund or credit made or allowed under subsection (g) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return.
+
+(g) Advance refunds and credits (1) In general Subject to paragraphs (5) and (6), each individual who was an eligible individual for such individual’s first taxable year beginning in 2019 shall be treated as having made a payment against the tax imposed by chapter 1 for such taxable year in an amount equal to the advance refund amount for such taxable year.
+
+(2) Advance refund amount (A) In general For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (f) and this subsection) had applied to such taxable year.
+
+(B) Treatment of deceased individuals For purposes of determining the advance refund amount with respect to such taxable year—
+
+(i) any individual who was deceased before January 1, 2021, shall be treated for purposes of applying subsection (e)(2) in the same manner as if the valid identification number of such person was not included on the return of tax for such taxable year (except that subparagraph (E) thereof shall not apply),
+
+(ii) notwithstanding clause (i), in the case of a joint return with respect to which only 1 spouse is deceased before January 1, 2021, such deceased spouse was a member of the Armed Forces of the United States at any time during the taxable year, and the valid identification number of such deceased spouse is included on the return of tax for the taxable year, the valid identification number of 1 (and only 1) spouse shall be treated as included on the return of tax for the taxable year for purposes of applying subsection (e)(2)(B) with respect to such joint return, and
+
+(iii) no amount shall be determined under subsection (e)(2) with respect to any dependent of the taxpayer if the taxpayer (both spouses in the case of a joint return) was deceased before January 1, 2021.
+
+(3) Timing and manner of payments The Secretary shall, subject to the provisions of this title and consistent with rules similar to the rules of subparagraphs (B) and (C) of section 6428A(f)(3), refund or credit any overpayment attributable to this subsection as rapidly as possible, consistent with a rapid effort to make payments attributable to such overpayments electronically if appropriate. No refund or credit shall be made or allowed under this subsection after December 31, 2021.
+
+(4) No interest No interest shall be allowed on any overpayment attributable to this subsection.
+
+(5) Application to individuals who have filed a return of tax for 2020 (A) Application to 2020 returns filed at time of initial determination If, at the time of any determination made pursuant to paragraph (3), the individual referred to in paragraph (1) has filed a return of tax for the individual’s first taxable year beginning in 2020, paragraph (1) shall be applied with respect to such individual by substituting “2020” for “2019”.
+
+(B) Additional payment (i) In general In the case of any individual who files, before the additional payment determination date, a return of tax for such individual’s first taxable year beginning in 2020, the Secretary shall make a payment (in addition to any payment made under paragraph (1)) to such individual equal to the excess (if any) of—
+
+(I) the amount which would be determined under paragraph (1) (after the application of subparagraph (A)) by applying paragraph (1) as of the additional payment determination date, over
+
+(II) the amount of any payment made with respect to such individual under paragraph (1).
+
+(ii) Additional payment determination date The term “additional payment determination date” means the earlier of—
+
+(I) the date which is 90 days after the 2020 calendar year filing deadline, or
+
+(II) September 1, 2021.
+
+(iii) 2020 calendar year filing deadline The term “2020 calendar year filing deadline” means the date specified in section 6072(a) with respect to returns for calendar year 2020. Such date shall be determined after taking into account any period disregarded under section 7508A if such disregard applies to substantially all returns for calendar year 2020 to which section 6072(a) applies.
+
+(6) Application to certain individuals who have not filed a return of tax for 2019 or 2020 at time of determination In the case of any individual who, at the time of any determination made pursuant to paragraph (3), has filed a tax return for neither the year described in paragraph (1) nor for the year described in paragraph (5)(A), the Secretary shall, consistent with rules similar to the rules of section 6428A(f)(5)(H)(i), apply paragraph (1) on the basis of information available to the Secretary and shall, on the basis of such information, determine the advance refund amount with respect to such individual without regard to subsection (d) unless the Secretary has reason to know that such amount would otherwise be reduced by reason of such subsection.
+
+(7) Special rule related to time of filing return Solely for purposes of this subsection, a return of tax shall not be treated as filed until such return has been processed by the Internal Revenue Service.
+
+(8) Restriction on use of certain previously issued prepaid debit cards Payments made by the Secretary to individuals under this section shall not be in the form of an increase in the balance of any previously issued prepaid debit card if, as of the time of the issuance of such card, such card was issued solely for purposes of making payments under section 6428 or 6428A.
+
+(h) Regulations The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including—
+
+(1) regulations or other guidance providing taxpayers the opportunity to provide the Secretary information sufficient to allow the Secretary to make payments to such taxpayers under subsection (g) (including the determination of the amount of such payment) if such information is not otherwise available to the Secretary, and
+
+(2) regulations or other guidance to ensure to the maximum extent administratively practicable that, in determining the amount of any credit under subsection (a) and any credit or refund under subsection (g), an individual is not taken into account more than once, including by different taxpayers and including by reason of a change in joint return status or dependent status between the taxable year for which an advance refund amount is determined and the taxable year for which a credit under subsection (a) is determined.
+
+(i) Outreach The Secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers described in subsection (h)(1) learn of their eligibility for the advance refunds and credits under subsection (g); are advised of the opportunity to receive such advance refunds and credits as provided under subsection (h)(1); and are provided assistance in applying for such advance refunds and credits.
+
+(Added Pub. L. 117–2, title IX, § 9601(a), Mar. 11, 2021, 135 Stat. 138.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Treatment of Certain PossessionsPub. L. 117–2, title IX, § 9601(b), Mar. 11, 2021, 135 Stat. 142, provided that: “(1) Payments to possessions with mirror code tax systems.—The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. “(2) Payments to other possessions.—The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. “(3) Inclusion of administrative expenses.—The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the lesser of—“(A) the increase (if any) of the administrative expenses of such possession—“(i) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and “(ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or “(B) $500,000 ($10,000,000 in the case of Puerto Rico). The amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. “(4) Coordination with credit allowed against united states income taxes.—No credit shall be allowed against United States income taxes under section 6428B of the Internal Revenue Code of 1986 (as added by this section), nor shall any credit or refund be made or allowed under subsection (g) of such section, to any person—“(A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or “(B) who is eligible for a payment under a plan described in paragraph (2). “(5) Mirror code tax system.—For purposes of this subsection, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. “(6) Treatment of payments.—For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.”
+
+Exception From Reduction or OffsetPub. L. 117–2, title IX, § 9601(c)(2), Mar. 11, 2021, 135 Stat. 143, provided that: “Any refund payable by reason of section 6428B(g) of the Internal Revenue Code of 1986 (as added by this section), or any such refund payable by reason of subsection (b) of this section [set out above], shall not be— “(A) subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986 or any similar authority permitting offset, or “(B) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.”

legal/us/code/title-26/chapter-65/section-6429.md

@@ -0,0 +1,39 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6429"
+description: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6429"
+citation: "26 U.S.C. § 6429"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6429"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "85e8a15efab53679c8f091a383b0ae5d0ce789bab5c27a12cffa9250f29a8c2a"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "3fef32eeb18d97f054477ede816ebe1f653f649fa86ec66dc41e50dcfe06094d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6429 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
+
+## Notes
+
+Section, added Pub. L. 108–27, title I, § 101(b)(1), May 28, 2003, 117 Stat. 753, related to advance payment of portion of increased child credit for 2003.
+
+A prior section 6429, added Pub. L. 96–499, title XI, § 1131(a)(1), Dec. 5, 1980, 94 Stat. 2691; amended Pub. L. 97–34, title VI, § 601(a)(1)–(5), Aug. 13, 1981, 95 Stat. 335, 336; Pub. L. 97–448, title I, § 106(a)(1), (3), Jan. 12, 1983, 96 Stat. 2387, 2388, related to credit and refund of chapter 45 windfall profit taxes on domestic crude oil paid by royalty owners, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), (c), Aug. 23, 1988, 102 Stat. 1323, 1324, applicable to crude oil removed from the premises on or after Aug. 23, 1988.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.

legal/us/code/title-26/chapter-65/section-6430.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6430"
+description: "Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6430"
+citation: "26 U.S.C. § 6430"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6430"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "9811c895e9535c89bea326dd12041cbe411cc285d0e9d13920e1340dd895ff2d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a744775ee25ab665b9834025075b674a600656a167a27c0b69dcdc63ed9aa589"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
+
+## Text
+
+No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels—
+
+(1) which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),
+
+(2) which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof,
+
+(3) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or
+
+(4) which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.
+
+(Added Pub. L. 109–58, title XIII, § 1362(b)(3)(A), Aug. 8, 2005, 119 Stat. 1059; amended Pub. L. 110–172, § 6(d)(2)(D), Dec. 29, 2007, 121 Stat. 2481; Pub. L. 119–21, title VII, § 70525(b)(2), July 4, 2025, 139 Stat. 282.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 6430, added Pub. L. 97–448, title I, § 106(a)(4)(A), Jan. 12, 1983, 96 Stat. 2388, related to credit or refund of windfall profit taxes to certain trust beneficiaries, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), (c), Aug. 23, 1988, 102 Stat. 1323, 1324, applicable to crude oil removed from the premises on or after Aug. 23, 1988.
+
+Amendments2025—Par. (4). Pub. L. 119–21 added par. (4). 2007—Pub. L. 110–172 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels destined for export.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2025 AmendmentAmendment by Pub. L. 119–21 applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as a note under section 6206 of this title.
+
+Effective Date of 2007 AmendmentAmendment by Pub. L. 110–172 effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendment relates, see section 6(e) of Pub. L. 110–172, set out as a note under section 30C of this title.
+
+Effective DateSection effective Oct. 1, 2005, and applicable to fuel entered, removed, or sold after Sept. 30, 2005, see section 1362(d) of Pub. L. 109–58, set out as an Effective Date of 2005 Amendment note under section 4041 of this title.
+
+Refund Authorized for Certain TaxesPub. L. 110–172, § 6(d)(1)(C), Dec. 29, 2007, 121 Stat. 2480, provided that: “Notwithstanding section 6430 of the Internal Revenue Code of 1986, a refund, credit, or payment may be made under subchapter B of chapter 65 of such Code for taxes imposed with respect to any liquid after September 30, 2005, and before the date of the enactment of this Act [Dec. 29, 2007] under section 4041(d)(1) or 4042 of such Code at the Leaking Underground Storage Tank Trust Fund financing rate to the extent that tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.”

legal/us/code/title-26/chapter-65/section-6431.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6431"
+description: "Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6431"
+citation: "26 U.S.C. § 6431"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6431"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d42d9fdbd0e5c6f4d8a6bda506c796efb3a89d14dc1f6f3d798cfab1dcd772c0"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "65365f8e489c041eeab32cecd2ac856d15ad29dbf2cb348828c276ec3f184902"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6431 - Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
+
+## Notes
+
+Section, added Pub. L. 111–5, div. B, title I, § 1531(b), Feb. 17, 2009, 123 Stat. 359; amended Pub. L. 111–147, title III, § 301(a), Mar. 18, 2010, 124 Stat. 77; Pub. L. 111–312, title VII, § 758(b), Dec. 17, 2010, 124 Stat. 3323; Pub. L. 113–295, div. A, title II, § 202(d), Dec. 19, 2014, 128 Stat. 4024, related to credit for qualified bonds allowed to issuer.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal by Pub. L. 115–97 applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.

legal/us/code/title-26/chapter-65/section-6432.md

@@ -0,0 +1,103 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6432"
+description: "Continuation coverage premium assistance"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6432"
+citation: "26 U.S.C. § 6432"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6432"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "bae5d55e8a8d09b299ac54eb2e60c80999eb99b3fddb6ac330ff236136654166"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "203f6dca135e536dc907638b044a3756b06209753800565b95044f5e1ee27a89"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6432 - Continuation coverage premium assistance
+
+## Text
+
+(a) In general The person to whom premiums are payable for continuation coverage under section 9501(a)(1) of the American Rescue Plan Act of 2021 shall be allowed as a credit against the tax imposed by section 3111(b), or so much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b), for each calendar quarter an amount equal to the premiums not paid by assistance eligible individuals for such coverage by reason of such section 9501(a)(1) with respect to such calendar quarter.
+
+(b) Person to whom premiums are payable For purposes of subsection (a), except as otherwise provided by the Secretary, the person to whom premiums are payable under such continuation coverage shall be treated as being—
+
+(1) in the case of any group health plan which is a multiemployer plan (as defined in section 3(37) of the Employee Retirement Income Security Act of 1974), the plan,
+
+(2) in the case of any group health plan not described in paragraph (1)—
+
+(A) which is subject to the COBRA continuation provisions contained in—
+
+(i) the Internal Revenue Code of 1986,
+
+(ii) the Employee Retirement Income Security Act of 1974, or
+
+(iii) the Public Health Service Act, or
+
+(B) under which some or all of the coverage is not provided by insurance,
+
+the employer maintaining the plan, and
+
+(3) in the case of any group health plan not described in paragraph (1) or (2), the insurer providing the coverage under the group health plan.
+
+(c) Limitations and refundability (1) Credit limited to certain employment taxes The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(b), or so much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b), for such calendar quarter (reduced by any credits allowed against such taxes under sections 3131, 3132, and 3134) on the wages paid with respect to the employment of all employees of the employer.
+
+(2) Refundability of excess credit (A) Credit is refundable If the amount of the credit under subsection (a) exceeds the limitation of paragraph (1) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b).
+
+(B) Credit may be advanced In anticipation of the credit, including the refundable portion under subparagraph (A), the credit may be advanced, according to forms and instructions provided by the Secretary, up to an amount calculated under subsection (a) through the end of the most recent payroll period in the quarter.
+
+(C) Treatment of deposits The Secretary shall waive any penalty under section 6656 for any failure to make a deposit of the tax imposed by section 3111(b), or so much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b), if the Secretary determines that such failure was due to the anticipation of the credit allowed under this section.
+
+(D) Treatment of payments For purposes of section 1324 of title 31, United States Code, any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
+
+(3) Overstatements Any overstatement of the credit to which a person is entitled under this section (and any amount paid by the Secretary as a result of such overstatement) shall be treated as an underpayment by such person of the taxes described in paragraph (1) and may be assessed and collected by the Secretary in the same manner as such taxes.
+
+(d) Governmental entities For purposes of this section, the term “person” includes the government of any State or political subdivision thereof, any Indian tribal government (as defined in section 139E(c)(1)), any agency or instrumentality of any of the foregoing, and any agency or instrumentality of the Government of the United States that is described in section 501(c)(1) and exempt from taxation under section 501(a).
+
+(e) Denial of double benefit For purposes of chapter 1, the gross income of any person allowed a credit under this section shall be increased for the taxable year which includes the last day of any calendar quarter with respect to which such credit is allowed by the amount of such credit. No credit shall be allowed under this section with respect to any amount which is taken into account as qualified wages under section 2301 of the CARES Act or section 3134 of this title or as qualified health plan expenses under section 7001(d) or 7003(d) of the Families First Coronavirus Response Act or section 3131 or 3132 of this title.
+
+(f) Extension of limitation on assessment Notwithstanding section 6501, the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is 5 years after the later of—
+
+(1) the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed, or
+
+(2) the date on which such return is treated as filed under section 6501(b)(2).
+
+(g) Regulations The Secretary shall issue such regulations, or other guidance, forms, instructions, and publications, as may be necessary or appropriate to carry out this section, including—
+
+(1) the requirement to report information or the establishment of other methods for verifying the correct amounts of reimbursements under this section,
+
+(2) the application of this section to group health plans that are multiemployer plans (as defined in section 3(37) of the Employee Retirement Income Security Act of 1974),
+
+(3) to allow the advance payment of the credit determined under subsection (a), subject to the limitations provided in this section, based on such information as the Secretary shall require,
+
+(4) to provide for the reconciliation of such advance payment with the amount of the credit at the time of filing the return of tax for the applicable quarter or taxable year, and
+
+(5) allowing the credit to third party payors (including professional employer organizations, certified professional employer organizations, or agents under section 3504).
+
+(Added Pub. L. 117–2, title IX, § 9501(b)(1)(A), Mar. 11, 2021, 135 Stat. 134.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 9501(a)(1) of the American Rescue Plan Act of 2021, referred to in subsec. (a)(1), is section 9501(a)(1) of title IX of Pub. L. 117–2, Mar. 11, 2021, 135 Stat. 127, which is set out as a note under section 4980B of this title. The Employee Retirement Income Security Act of 1974, referred to in subsecs. (b)(1), (2)(A)(ii) and (g)(2), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 829, which is classified principally to chapter 18 (§ 1001 et seq.) of Title 29, Labor. Section 3(37) of the Act is classified to section 1002(37) of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables. The Public Health Service Act, referred to in subsec. (b)(2)(A)(iii), is act July 1, 1944, ch. 373, 58 Stat. 682, which is classified generally to chapter 6A (§ 201 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables. Section 2301 of the CARES Act, referred to in subsec. (e), is section 2301 of title II of div. A of Pub. L. 116–136, which is set out as a note under section 3111 of this title. Sections 7001(d) and 7003(d) of the Families First Coronavirus Response Act, referred to in subsec. (e), are sections 7001(d) and 7003(d) of div. G of Pub. L. 116–127, which are set out as notes under section 3111 of this title.
+
+Prior ProvisionsA prior section 6432, added Pub. L. 111–5, div. B, title III, § 3001(a)(12)(A), Feb. 17, 2009, 123 Stat. 461; amended Pub. L. 111–144, § 3(b)(5)(C), Mar. 2, 2010, 124 Stat. 45, related to COBRA premium assistance, prior to repeal by Pub. L. 115–141, div. U, title IV, § 401(d)(7)(A), Mar. 23, 2018, 132 Stat. 1212.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 117–2, title IX, § 9501(b)(1)(C), Mar. 11, 2021, 135 Stat. 136, provided that: “The amendments made by this paragraph [enacting this section] shall apply to premiums to which subsection (a)(1)(A) applies and wages paid on or after April 1, 2021.”
+
+Premium Assistance for COBRA BenefitsPub. L. 111–5, div. B, title III, § 3001, Feb. 17, 2009, 123 Stat. 455, as amended by Pub. L. 111–118, div. B, § 1010(a)–(d), Dec. 19, 2009, 123 Stat. 3472, 3473; Pub. L. 111–144, § 3(a), (b)(1)–(4), Mar. 2, 2010, 124 Stat. 43, 44; Pub. L. 111–157, § 3(a), (b), Apr. 15, 2010, 124 Stat. 1117; Pub. L. 113–295, div. A, title II, § 209(j)(3), Dec. 19, 2014, 128 Stat. 4031, related to premium assistance for COBRA continuation coverage.

legal/us/code/title-26/chapter-65/section-6433.md

@@ -0,0 +1,215 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6433"
+description: "Saver’s Match"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6433"
+citation: "26 U.S.C. § 6433"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6433"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ce4c5531480781246c80132b051e59ca69dfbb862266416ccc88230327ed9149"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "130e77fe509b491d76045224ef8cabd7ffea879e9737a1a9596460307ecfeee8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6433 - Saver’s Match
+
+## Text
+
+(a) In general (1) Allowance of match Any eligible individual who makes qualified retirement savings contributions for the taxable year shall be allowed a matching contribution for such taxable year in an amount equal to the applicable percentage of so much of the qualified retirement savings contributions made by such eligible individual for the taxable year as does not exceed $2,000.
+
+(2) Payment of match (A) In general Except as provided in subparagraph (B), the matching contribution under this section shall be allowed as a credit which shall be payable by the Secretary as a contribution (as soon as practicable after the eligible individual has filed a tax return making a claim for such matching contribution for the taxable year) to the applicable retirement savings vehicle of the eligible individual.
+
+(B) Exception In the case of an eligible individual who elects the application of this subparagraph and with respect to whom the matching contribution determined under paragraph (1) is greater than zero but less than $100 for the taxable year, subparagraph (A) shall not apply and such matching contribution shall be treated as a credit allowed by subpart C of part IV of subchapter A of chapter 1.
+
+(b) Applicable percentage For purposes of this section—
+
+(1) In general Except as provided in paragraph (2), the applicable percentage is 50 percent.
+
+(2) Phaseout The percentage under paragraph (1) shall be reduced (but not below zero) by the number of percentage points which bears the same ratio to 50 percentage points as—
+
+(A) the excess of—
+
+(i) the taxpayer’s modified adjusted gross income for such taxable year, over
+
+(ii) the applicable dollar amount, bears to
+
+(B) the phaseout range.
+
+If any reduction determined under this paragraph is not a whole percentage point, such reduction shall be rounded to the next lowest whole percentage point.
+
+(3) Applicable dollar amount; phaseout range (A) Joint returns and surviving spouses Except as provided in subparagraph (B)—
+
+(i) the applicable dollar amount is $41,000, and
+
+(ii) the phaseout range is $30,000.
+
+(B) Other returns In the case of—
+
+(i) a head of a household (as defined in section 2(b)), the applicable dollar amount and the phaseout range shall be ¾ of the amounts applicable under subparagraph (A) (as adjusted under subsection (h)), and
+
+(ii) any taxpayer who is not filing a joint return, who is not a head of a household (as so defined), and who is not a surviving spouse (as defined in section 2(a)), the applicable dollar amount and the phaseout range shall be ½ of the amounts applicable under subparagraph (A) (as so adjusted).
+
+(c) Eligible individual For purposes of this section—
+
+(1) In general The term “eligible individual” means any individual if such individual has attained the age of 18 as of the close of the taxable year.
+
+(2) Dependents and full-time students not eligible The term “eligible individual” shall not include—
+
+(A) any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, and
+
+(B) any individual who is a student (as defined in section 152(f)(2)).
+
+(3) Nonresident aliens not eligible The term “eligible individual” shall not include any individual who is a nonresident alien individual for any portion of the taxable year unless such individual is treated for such taxable year as a resident of the United States for purposes of chapter 1 by reason of an election under subsection (g) or (h) of section 6013.
+
+(d) Qualified retirement savings contributions For purposes of this section—
+
+(1) In general The term “qualified retirement savings contributions” means, with respect to any taxable year, the sum of—
+
+(A) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,
+
+(B) the amount of—
+
+(i) any elective deferrals (as defined in section 402(g)(3)) of such individual, and
+
+(ii) any elective deferral of compensation by such individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), and
+
+(C) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).
+
+Such term shall not include any amount attributable to a payment under subsection (a)(2).
+
+(2) Reduction for certain distributions (A) In general The qualified retirement savings contributions determined under paragraph (1) for a taxable year shall be reduced (but not below zero) by the aggregate distributions received by the individual during the testing period from any entity of a type to which contributions under paragraph (1) may be made.
+
+(B) Testing period For purposes of subparagraph (A), the testing period, with respect to a taxable year, is the period which includes—
+
+(i) such taxable year,
+
+(ii) the 2 preceding taxable years, and
+
+(iii) the period after such taxable year and before the due date (including extensions) for filing the return of tax for such taxable year.
+
+(C) Excepted distributions There shall not be taken into account under subparagraph (A)—
+
+(i) any distribution referred to in section 72(p), 401(k)(8), 401(m)(6), 402(g)(2), 404(k), or 408(d)(4),
+
+(ii) any distribution to which section 408(d)(3) or 408A(d)(3) applies, and
+
+(iii) any portion of a distribution if such portion is transferred or paid in a rollover contribution (as defined in section 402(c), 403(a)(4), 403(b)(8), 408A(e), or 457(e)(16)) to an account or plan to which qualified retirement savings contributions can be made.
+
+(D) Treatment of distributions received by spouse of individual For purposes of determining distributions received by an individual under subparagraph (A) for any taxable year, any distribution received by the spouse of such individual shall be treated as received by such individual if such individual and spouse file a joint return for such taxable year and for the taxable year during which the spouse receives the distribution.
+
+(e) Applicable retirement savings vehicle (1) In general The term “applicable retirement savings vehicle” means an account or plan elected by the eligible individual under paragraph (2).
+
+(2) Election Any such election to have contributed the amount determined under subsection (a) shall be to an account or plan which—
+
+(A) is—
+
+(i) the portion of a plan which—
+
+(I) is described in clause (v) of section 402(c)(8)(B), is a qualified cash or deferred arrangement (within the meaning of section 401(k)), or is an annuity contract described in section 403(b) which is purchased under a salary reduction agreement, and
+
+(II) does not consist of a qualified Roth contribution program (as defined in section 402A(b)), or
+
+(ii) an individual retirement plan which is not a Roth IRA,
+
+(B) is for the benefit of the eligible individual,
+
+(C) accepts contributions made under this section, and
+
+(D) is designated by such individual (in such form and manner as the Secretary may provide).
+
+(f) Other definitions and special rules (1) Modified adjusted gross income For purposes of this section, the term “modified adjusted gross income” means adjusted gross income—
+
+(A) determined without regard to sections 911, 931, and 933, and
+
+(B) determined without regard to any exclusion or deduction allowed for any qualified retirement savings contribution made during the taxable year.
+
+(2) Treatment of contributions In the case of any contribution under subsection (a)(2)—
+
+(A) except as otherwise provided in this section or by the Secretary under regulations, such contribution shall be treated as—
+
+(i) an elective deferral made by the individual, if contributed to an applicable retirement savings vehicle described in subsection (e)(2)(A)(i), or
+
+(ii) as an individual retirement plan contribution made by such individual, if contributed to such a plan,
+
+(B) such contribution shall not be taken into account with respect to any applicable limitation under sections 402(g)(1), 403(b), 408(a)(1), 408(b)(2)(B), 408A(c)(2), 414(v)(2), 415(c), or 457(b)(2), and shall be disregarded for purposes of sections 401(a)(4), 401(k)(3), 401(k)(11)(B)(i)(III), and 416, and
+
+(C) such contribution shall not be treated as an amount that may be paid, made available, or distributable to the participant under section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(i)(V), or 457(d)(1)(A)(iii).
+
+(3) Treatment of qualified plans, etc. A plan or arrangement to which a contribution is made under this section shall not be treated as violating any requirement under section 401, 403, 408, or 457 solely by reason of accepting such contribution.
+
+(4) Erroneous matching contributions (A) In general If any contribution is erroneously paid under subsection (a)(2), including a payment that is not made to an applicable retirement savings vehicle, the amount of such erroneous payment shall be treated as an underpayment of tax (other than for purposes of part II of subchapter A of chapter 68) for the taxable year in which the Secretary determines the payment is erroneous.
+
+(B) Distribution of erroneous matching contributions In the case of a contribution to which subparagraph (A) applies—
+
+(i) section 402(a), 403(a)(1), 403(b)(1), 408(d)(1), or 457(a)(1), whichever is applicable, shall not apply to any distribution of such contribution, and section 72(t) shall not apply to the distribution of such contribution or any income attributable thereto, if such distribution is received not later than the day prescribed by law (including extensions of time) for filing the individual’s return for such taxable year, and
+
+(ii) any plan or arrangement from which such a distribution is made under this subparagraph shall not be treated as violating any requirement under section 401, 403, or 457 solely by reason of making such distribution.
+
+(5) Exception from reduction or offset Any payment made to any individual under this section shall not be—
+
+(A) subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 or any similar authority permitting offset, or
+
+(B) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.
+
+(6) Saver’s match recovery payments (A) In general In the case of an applicable retirement savings vehicle to which contributions have been made under subsection (a)(2), and from which a specified early distribution has been made during the taxable year, if the aggregate amount of such contributions exceeds the account balance of such savings vehicle at the end of the such taxable year, the tax imposed by chapter 1 shall be increased by an amount equal to such excess (reduced by the amount by which the tax under such chapter was increased under section 72(t)(1) with respect to such distribution).
+
+(B) Specified early distribution For purposes of this paragraph, the term “specified early distribution” means any portion of a distribution—
+
+(i) which is from such applicable retirement savings vehicle to which a contribution has been made under subsection (a)(2),
+
+(ii) which is includible in gross income, and
+
+(iii) to which 72(t)(1) applies.
+
+(C) Excess may be repaid (i) In general The increase in tax for any taxable year under subparagraph (A) shall be reduced (but not below zero) by so much of such specified early distribution as the individual elects to contribute to an applicable retirement savings vehicle not later than the day prescribed by law (including extensions of time) for filing such individual’s return for such taxable year.
+
+(ii) Contribution of excess Any individual who elects to contribute an amount under clause (i) may make one or more contributions in an aggregate amount not to exceed the amount of the specified early distribution to which the election relates to an applicable retirement savings vehicle and to which a rollover contribution of such distribution could be made under section 402(c), 403(b)(8), 408(d)(3), or 457(e)(16), as the case may be.
+
+(iii) Limitation on contributions to applicable retirement savings vehicle other than IRAs The aggregate amount of contributions made by an individual under clause (ii) to any applicable savings retirement vehicle which is not an individual retirement plan shall not exceed the aggregate amount of specified early retirement distributions which are made from such savings retirement vehicle to such individual. Clause (ii) shall not apply to contributions to any applicable retirement savings vehicle which is not an individual retirement plan unless the individual is eligible to make contributions (other than those described in clause (ii)) to such retirement savings vehicle.
+
+(iv) Treatment of repayments of distributions from applicable eligible retirement plans other than IRAs If a contribution is made under clause (ii) with respect to a specified early distribution from an applicable savings retirement vehicle other than an individual retirement plan, then the taxpayer shall, to the extent of the amount of the contribution, be treated as having received such distribution in an eligible rollover distribution (as defined in section 402(c)(4)) and as having transferred the amount to the savings retirement vehicle in a direct trustee to trustee transfer within 60 days of the distribution.
+
+(v) Treatment of repayments for distributions from IRAs If a contribution is made under clause (ii) with respect to a specified early distribution from an individual retirement plan, then, to the extent of the amount of the contribution, such distribution shall be treated as a distribution described in section 408(d)(3) and as having been transferred to the applicable retirement savings vehicle in a direct trustee to trustee transfer within 60 days of the distribution.
+
+(D) Rules to account for investment loss The Secretary shall prescribe such rules as may be appropriate to reduce any increase in tax otherwise made under subparagraph (A) to properly account for the extent to which any portion of the excess described in such subparagraph is allocable to investment loss in the retirement savings vehicle.
+
+(g) Provision by Secretary of information relating to contributions In the case of an amount elected by an eligible individual to be contributed to an account or plan under subsection (e)(2), the Secretary shall provide general guidance applicable to the custodian of the account or the plan sponsor, as the case may be, detailing the treatment of such contribution under subsection (f)(2) and the reporting requirements with respect to such contribution under section 6058, particularly as such requirements are modified pursuant to section 102(c)(2) 11 See References in Text note below. of the SECURE 2.0 Act of 2022.
+
+(h) Inflation adjustments (1) In general In the case of any taxable year beginning in a calendar year after 2027, the $41,000 amount in subsection (b)(3)(A)(i) shall be increased by an amount equal to—
+
+(A) such dollar amount, multiplied by
+
+(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2026” for “calendar year 2016” in subparagraph (A)(ii) thereof.
+
+(2) Rounding Any increase determined under paragraph (1) shall be rounded to the nearest multiple of $1,000.
+
+(Added Pub. L. 117–328, div. T, title I, § 103(a), Dec. 29, 2022, 136 Stat. 5279.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 102(c)(2) of the SECURE 2.0 Act of 2022, referred to in subsec. (g), probably means section 103(c)(2) of div. T of Pub. L. 117–328, known as the SECURE 2.0 Act of 2022, which is set out as a note under section 6058 of this title and which directs the Secretary of the Treasury to amend the forms relating to reports required under section 6058. There is no section 102(c)(2) of the Act.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 117–328, div. T, title I, § 103(f), Dec. 29, 2022, 136 Stat. 5286, provided that: “The amendments made by this section [enacting this section and amending sections 25B and 6211 of this title and section 1324 of Title 31, Money and Finance] shall apply to taxable years beginning after December 31, 2026.”
+
+Treatment of Certain PossessionsPub. L. 117–328, div. T, title I, § 103(b), Dec. 29, 2022, 136 Stat. 5284, provided that: “(1) Payments to possessions with mirror code tax systems.—The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section [enacting this section and amending sections 25B and 6211 of this title and section 1324 of Title 31, Money and Finance]. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. “(2) Payments to other possessions.—The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to eligible residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a process, which has been approved by the Secretary of the Treasury, under which such possession promptly transfers the payments directly on behalf of eligible residents to a retirement savings vehicle established under the laws of such possession or the United States that is substantially similar to a plan, or is a plan, described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B) of the Internal Revenue Code of 1986 or an individual retirement plan, and the restrictions on distributions from such retirement savings vehicle are substantially similar to the provisions of section 6433(d)(2) of such Code (as added by this section). “(3) Coordination with united states saver’s match.—No matching contribution shall be allowed under section 6433 of the Internal Revenue Code of 1986 (as added by this section) to any person—“(A) to whom a matching contribution is paid by the possession by reason of the amendments made by this section, or “(B) who is eligible for a payment under a plan described in paragraph (2). “(4) Mirror code tax system.—For purposes of this subsection, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. “(5) Treatment of payments.—For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.”
+
+Promotion of Saver’s MatchPub. L. 117–328, div. T, title I, § 104(a), Dec. 29, 2022, 136 Stat. 5286, provided that: “The Secretary of the Treasury shall take such steps as the Secretary determines are necessary and appropriate to increase public awareness of the matching contribution provided under section 6433 of the Internal Revenue Code of 1986.”

legal/us/code/title-26/chapter-65/section-6434.md

@@ -0,0 +1,69 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6434"
+description: "Trump accounts contribution pilot program"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6434"
+citation: "26 U.S.C. § 6434"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6434"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "0e080962707033fc3c0e43e155357804e671db99808c8f52ccf9eae62014ebf9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "2aabd748f18b9941baff0787d40991b8451b5f90d70d679188d379e47f5fd147"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6434 - Trump accounts contribution pilot program
+
+## Text
+
+(a) In general In the case of an individual who makes an election under this section with respect to an eligible child of the individual, such eligible child shall be treated as making a payment against the tax imposed by subtitle A (for the taxable year for which the election was made) in an amount equal to $1,000.
+
+(b) Refund of payment The amount treated as a payment under subsection (a) shall be paid by the Secretary to the Trump account with respect to which such eligible child is the account beneficiary.
+
+(c) Eligible child For purposes of this section, the term “eligible child” means a qualifying child (as defined in section 152(c))—
+
+(1) who is born after December 31, 2024, and before January 1, 2029,
+
+(2) with respect to whom no prior election has been made under this section by such individual or any other individual, and
+
+(3) who is a United States citizen.
+
+(d) Election An election under this section shall be made at such time and in such manner as the Secretary shall provide.
+
+(e) Social security number required (1) In general This section shall not apply to any taxpayer unless such individual includes with the election made under this section the social security number of the eligible child with respect to whom the election is made.
+
+(2) Social security number defined For purposes of paragraph (1), the term “social security number” shall have the meaning given such term in section 24(h)(7), determined by substituting “before the date of the election made under section 6434” for “before the due date of 11 So in original. Probably should be “for”. such return” in subparagraph (B) thereof.
+
+(f) Exception from reduction or offset Any payment made to any individual under this section shall not be—
+
+(1) subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 or any similar authority permitting offset, or
+
+(2) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.
+
+(g) Special rule regarding interest The period determined under section 6611(a) with respect to any payment under this section shall not begin before January 1, 2028.
+
+(h) Mirror code possessions In the case of any possession of the United States with a mirror code tax system (as defined in section 24(k)), this section shall not be treated as part of the income tax laws of the United States for purposes of determining the income tax law of such possession unless such possession elects to have this section be so treated.
+
+(i) Definitions For purposes of this section, the terms “Trump account” and “account beneficiary” have the meaning given such terms in section 530A(b).
+
+(Added Pub. L. 119–21, title VII, § 70204(d)(1), July 4, 2025, 139 Stat. 187.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to taxable years beginning after Dec. 31, 2025, see section 70204(e) of Pub. L. 119–21, set out as a note under section 128 of this title.

legal/us/code/title-26/chapter-65/section-6435.md

@@ -0,0 +1,51 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6435"
+description: "Dyed fuel"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "65"
+chapter_name: "ABATEMENTS, CREDITS, AND REFUNDS"
+section: "6435"
+citation: "26 U.S.C. § 6435"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6435"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "bd60cd854c54355e7a80e14b05382166933e6120d2dfdeb0f5d82b152bb0ed17"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "999a5ffd775d7baf032da60f3169fb1b9677903655bc0128066766fb68046eb9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6435 - Dyed fuel
+
+## Text
+
+(a) In general If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
+
+(b) Requirements (1) In general A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
+
+(2) Eligible indelibly dyed diesel fuel or kerosene defined The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
+
+(A) with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
+
+(B) which is exempt from taxation under section 4082(a).
+
+(c) Cross reference For civil penalty for excessive claims under this section, see section 6675.
+
+(Added Pub. L. 119–21, title VII, § 70525(a), July 4, 2025, 139 Stat. 282.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 6206 of this title.