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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LegalText 26 U.S.C. § 30 Repealed. Pub. L. 113295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 30 26 U.S.C. § 30 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/s30 data/legal/raw/us/code/title-26/usc26.xml 1eb4ecd1866b86282d3af97c02c456011021c4c9c7d5db43646995d7e094411c a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 da964e49fff3172e11311e9050342364862b275b23c724494f3261dc3b36f6bd 2026-07-04 official
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26 U.S.C. § 30 - Repealed. Pub. L. 113295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

Notes

Section, added Pub. L. 102486, title XIX, § 1913(b)(1), Oct. 24, 1992, 106 Stat. 3019; amended Pub. L. 104188, title I, §§ 1205(d)(4), 1704(j)(4)(A), Aug. 20, 1996, 110 Stat. 1776, 1881; Pub. L. 107147, title VI, § 602(a), Mar. 9, 2002, 116 Stat. 59; Pub. L. 108311, title III, § 318(a), Oct. 4, 2004, 118 Stat. 1182; Pub. L. 10958, title XIII, § 1322(a)(3)(A), Aug. 8, 2005, 119 Stat. 1011; Pub. L. 1115, div. B, title I, § 1142(a), Feb. 17, 2009, 123 Stat. 328; Pub. L. 111148, title X, § 10909(b)(2)(F), (c), Mar. 23, 2010, 124 Stat. 1023; Pub. L. 111312, title I, § 101(b)(1), Dec. 17, 2010, 124 Stat. 3298; Pub. L. 112240, title I, § 104(c)(2)(G), Jan. 2, 2013, 126 Stat. 2322; Pub. L. 113295, div. A, title II, § 209(f)(2), Dec. 19, 2014, 128 Stat. 4028, related to certain plug-in electric vehicles.

A prior section 30 was renumbered section 41 of this title.

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.