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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LegalText 26 U.S.C. § 45M Repealed. Pub. L. 115141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 45M 26 U.S.C. § 45M 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/s45M data/legal/raw/us/code/title-26/usc26.xml bbd73e94061bb31787ccf8582a901ff4c2a72a9b159bb0da47ea4ae685f692d3 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 fa1f6b695e7f9a3ed8253737f109e22c11013bec43b886212e518f64d13d77eb 2026-07-04 official
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26 U.S.C. § 45M - Repealed. Pub. L. 115141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]

Notes

Section, added Pub. L. 10958, title XIII, § 1334(a), Aug. 8, 2005, 119 Stat. 1030; amended Pub. L. 110343, div. B, title III, § 305(a)(e), Oct. 3, 2008, 122 Stat. 38453847; Pub. L. 111312, title VII, § 709(a)(d), Dec. 17, 2010, 124 Stat. 3312, 3313; Pub. L. 112240, title IV, § 409(a), (b), Jan. 2, 2013, 126 Stat. 2342, provided for an energy efficient appliance credit.

Statutory Notes and Related Subsidiaries

Savings ProvisionFor provisions that nothing in repeal by Pub. L. 115141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115141, set out as a note under section 23 of this title.