26 U.S.C. § 46
Amount of credit
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 46, Amount of credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462108
- Permanent ID
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Full text
For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—
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. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Employee Retirement Income Security Act of 1974House: no recorded tallySenate: no recorded tally
- Tax Reduction Act of 1975House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Revenue Act of 1978House: no recorded tallySenate: no recorded tally
- Energy Tax Act of 1978House: no recorded tallySenate: no recorded tally
- Technical Corrections Act of 1979House: no recorded tallySenate: no recorded tally
- Crude Oil Windfall Profit Tax Act of 1980House: no recorded tallySenate: no recorded tally
- Economic Recovery Tax Act of 1981House: no recorded tallySenate: no recorded tally
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Subchapter S Revision Act of 1982House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1982House: no recorded tallySenate: no recorded tally
- Technical Corrections Act of 1982House: no recorded tallySenate: no recorded tally
- Social Security Amendments of 1983House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1989House: no recorded tallySenate: 87–7
- Omnibus Budget Reconciliation Act of 1990
- American Jobs Creation Act of 2004
- Energy Policy Act of 2005
- American Recovery and Reinvestment Act of 2009
- Patient Protection and Affordable Care Act
- Tax Increase Prevention Act of 2014
- CHIPS and Science ActHouse: 243–187Senate: no recorded tally
- An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.