FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
Current through Pub. L. 119-102
Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
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26 U.S.C. § 54AA (Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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Editorial Notes
Section, added Pub. L. 111–5, div. B, title I, §1531(a), Feb. 17, 2009, 123 Stat. 358, related to build America bonds.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.
Transitional Coordination With State Law
Pub. L. 111–5, div. B, title I, §1531(d), Feb. 17, 2009, 123 Stat. 360, provided that, except as otherwise provided by a State after Feb. 17, 2009, the interest on any build America bond (as defined in former 26 U.S.C. 54AA) and the amount of any credit determined under such section with respect to such bond was to be treated for purposes of the income tax laws of such State as being exempt from Federal income tax.
Editorial Notes
Codification
Part V, consisting of a prior section 51, was repealed by Pub. L. 94–455, title XIX, §1901(a)(7), Oct. 4, 1976, 90 Stat. 1765. See Prior Provisions note set out under section 51 of this title.
Editorial Notes
Amendments
2022—Pub. L. 117–169, title I, §10101(b)(2), Aug. 16, 2022, 136 Stat. 1827, added item 56A.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.
Transitional Coordination With State Law
Pub. L. 111–5, div. B, title I, §1531(d), Feb. 17, 2009, 123 Stat. 360, provided that, except as otherwise provided by a State after Feb. 17, 2009, the interest on any build America bond (as defined in former 26 U.S.C. 54AA) and the amount of any credit determined under such section with respect to such bond was to be treated for purposes of the income tax laws of such State as being exempt from Federal income tax.
Editorial Notes
Codification
Part V, consisting of a prior section 51, was repealed by Pub. L. 94–455, title XIX, §1901(a)(7), Oct. 4, 1976, 90 Stat. 1765. See Prior Provisions note set out under section 51 of this title.
Editorial Notes
Amendments
2022—Pub. L. 117–169, title I, §10101(b)(2), Aug. 16, 2022, 136 Stat. 1827, added item 56A.