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26 U.S.C. § 6313

Fractional parts of a cent

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6313, Fractional parts of a cent, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464112
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Full text

In the payment of any tax imposed by this title, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally