26 U.S.C. § 42
- Citation
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- Parent Document
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- Jurisdiction
- United States (federal)
- Original Source
- https://www.law.cornell.edu/uscode/text/26/42 ↗
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2,296 chars(Added Pub. L. 99–514, title II, § 252(a) , Oct. 22, 1986 , 100 Stat. 2189 ; amended Pub. L. 99–509, title VIII, § 8072(a) , Oct. 21, 1986 , 100 Stat. 1964 ; Pub. L. 100–647, title I , §§ 1002( l )(1)–(25), (32), 1007(g)(3)(B), title IV, §§ 4003(a), (b)(1), (3), 4004(a), Nov. 10, 1988 , 102 Stat. 3373–3381 , 3435, 3643, 3644; Pub. L. 101–239, title VII , §§ 7108(a)(1), (b)–(e)(2), (f)–(m), (n)(2)–(q), 7811(a), 7831(c), 7841(d)(13)–(15), Dec. 19, 1989 , 103 Stat. 2306–2321 , 2406, 2426, 2429; Pub. L. 101–508, title XI , §§ 11407(a)(1), (b)(1)–(9), 11701(a)(1)–(3)(A), (4), (5)(A), (6)–(10), 11812(b)(3), 11813(b)(3), Nov. 5, 1990 , 104 Stat. 1388–474 , 1388–475, 1388–505 to 1388–507, 1388–535, 1388–551; Pub. L. 102–227, title I, § 107(a) , Dec. 11, 1991 , 105 Stat. 1687 ; Pub. L. 103–66, title XIII, § 13142(a)(1) , (b)(1)–(5), Aug. 10, 1993 , 107 Stat. 437–439 ; Pub. L. 104–188, title I, § 1704(t)(53) , (64), Aug. 20, 1996 , 110 Stat. 1890 ; Pub. L. 105–206, title VI, § 6004(g)(5) , July 22, 1998 , 112 Stat. 796 ; Pub. L. 106–400, § 2 , Oct. 30, 2000 , 114 Stat. 1675 ; Pub. L. 106–554, § 1(a)(7) [title I, §§ 131(a)–(c), 132–136] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–610 to 2763A–613; Pub. L. 107–147, title IV, § 417(2) , (3), Mar. 9, 2002 , 116 Stat. 56 ; Pub. L. 108–311, title II, § 207(8) , title IV, § 408(a)(3), Oct. 4, 2004 , 118 Stat. 1177 , 1191; Pub. L. 110–142, § 6(a) , Dec. 20, 2007 , 121 Stat. 1806 ; Pub. L. 110–289, div. C, title I , §§ 3001–3002(b), 3003(a)–(g), 3004(a)–(g), 3007(b), July 30, 2008 , 122 Stat. 2878–2884 , 2886; Pub. L. 111–5, div. B, title I, § 1404 , Feb. 17, 2009 , 123 Stat. 352 ; Pub. L. 112–240, title III, § 302(a) , Jan. 2, 2013 , 126 Stat. 2328 ; Pub. L. 113–295, div. A, title I, § 112(a) , title II, §§ 212(a), 221(a)(7), Dec. 19, 2014 , 128 Stat. 4014 , 4033, 4038; Pub. L. 114–113, div. Q, title I, § 131(a) , (b), Dec. 18, 2015 , 129 Stat. 3055 ; Pub. L. 115–97, title I, § 11002(d)(1)(G) , (3), Dec. 22, 2017 , 131 Stat. 2060 , 2061; Pub. L. 115–141, div. T , §§ 102(a), 103(a), (b), div. U, title IV, § 401(a)(10)–(13), Mar. 23, 2018 , 132 Stat. 1157 , 1184, 1185; Pub. L. 116–260, div. EE, title II, § 201(a) , Dec. 27, 2020 , 134 Stat. 3056 ; Pub. L. 119–21, title VII, § 70422(a)(1) , (b)(1), July 4, 2025 , 139 Stat. 234 .)