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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 179A Repealed. Pub. L. 113295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 179A 26 U.S.C. § 179A current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s179A data/legal/raw/us/code/title-26/usc26.xml 70eb8bca38bab591e00d0990a56a961f57bf56bc9efbebc39f9b3a2b93cbed1a a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 0460d24aac45f2bb44cdf6625e291c1602fe60db1dc426f074bbca66ab01e631 2026-07-04 official
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26 U.S.C. § 179A - Repealed. Pub. L. 113295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

Notes

Section, added Pub. L. 102486, title XIX, § 1913(a)(1), Oct. 24, 1992, 106 Stat. 3016; amended Pub. L. 104188, title I, § 1704(j)(2), Aug. 20, 1996, 110 Stat. 1881; Pub. L. 107147, title VI, § 606(a), Mar. 9, 2002, 116 Stat. 60; Pub. L. 108311, title III, § 319(a), Oct. 4, 2004, 118 Stat. 1182; Pub. L. 10958, title XIII, § 1348, Aug. 8, 2005, 119 Stat. 1056, related to deduction for clean-fuel vehicles and certain refueling property. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 113295, which repealed section 179A in part VI of subchapter A of chapter 1.

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. 113295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.