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11 U.S.C. § 346

Special provisions related to the treatment of State and local taxes

United States · Title 11 — BANKRUPTCY · Status: effective

Taxation
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11 U.S.C. § 346, Special provisions related to the treatment of State and local taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/436773
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Full text

The estate may carry back any loss or tax attribute to a taxable period of the debtor that ended before the date of the order for relief under this title to the extent that—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 95-598(H.R. 8200)1978-11-06
    A bill to establish a uniform law on the subject of bankruptcies.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-353(H.R. 5174)1984-07-10
    Bankruptcy Amendments and Federal Judgeship Act of 1983
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-554(H.R. 5316)1986-10-27
    Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 103-394(H.R. 5116)1994-10-22
    Bankruptcy Reform Act of 1994
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 109-8(S. 256)2005-04-20
    Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
    House: 302–126Senate: 74–25