Annual edition
Subsec. (b)(1). Pub. L. 115–97 substituted “and G” for “G, H, I, and J”.
TCJA → Source credit
Pub. L. 115–97, title I, § 13404(c)(4), Dec. 22, 2017, 131 Stat. 2138.
Annual edition
Subsec. (b)(1). Pub. L. 111–5 substituted “I, and J” for “and I”.
Source credit
Pub. L. 111–5, div. B, title I, § 1531(c)(5), Feb. 17, 2009, 123 Stat. 360
Annual edition
Subsec. (b)(1). Pub. L. 110–246, § 15316(c)(3), substituted “H, and I” for “and H”.
Source credit
Pub. L. 110–246, § 4(a), title XV, § 15316(c)(3), June 18, 2008, 122 Stat. 1664, 2273
May 22, 2008 – Jun 18, 2008
Amended · full text not held
Subsec. (b)(1). Pub. L. 110–246, § 15316(c)(3), substituted “H, and I” for “and H”.
Source credit
Pub. L. 110–234, title XV, § 15316(c)(3), May 22, 2008, 122 Stat. 1511
Annual edition
Subsec. (b)(1). Pub. L. 109–58 substituted “G, and H” for “and G”.
Source credit
Pub. L. 109–58, title XIII, § 1303(c)(4), Aug. 8, 2005, 119 Stat. 997
Annual edition
Subsec. (b)(1). Pub. L. 105–206 substituted “D, and G” for “and D”.
Source credit
Pub. L. 105–206, title VI, § 6022(a), July 22, 1998, 112 Stat. 824
Annual edition
Subsec. (b)(2). Pub. L. 100–647 amended last sentence generally, substituting “credit so allowed by reason of section 1446” for “amount deducted and withheld under section 1446”.
Source credit
Pub. L. 100–647, title I, § 1012(s)(1)(B), Nov. 10, 1988, 102 Stat. 3527
Oct 22, 1986 – Nov 10, 1988
Amended · full text not held
Subsec. (b)(2). Pub. L. 99–514 inserted last sentence.
IRC → Source credit
Pub. L. 99–514, title XII, § 1246(b), Oct. 22, 1986, 100 Stat. 2582
Jul 18, 1984 – Oct 22, 1986
Amended · full text not held
Subsec. (b). Pub. L. 98–369, § 474(r)(36), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If the amount allowable as credits under sections 31 (relating to tax withheld on wages) and 39 (relating to certain uses of gasoline and special fuels), and 43 (relating to earned income credit), exceeds the tax imposed by subtitle A (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1, other than the credits allowable under sections 31, 39, and 43), the amount of such excess shall be considered an overpayment. For purposes of the preceding sentence, any credit allowed under paragraph (1) of section 32 (relating to withholding of tax on nonresident aliens and on foreign corporations) to a nonresident alien individual for a taxable year with respect to which an election under section 6013(g) or (h) is in effect shall be treated as an amount allowable as a credit under section 31.”
Source credit
Pub. L. 98–369, div. A, title IV, § 474(r)(36), title VII, § 735(c)(16), July 18, 1984, 98 Stat. 846, 985
Aug 5, 1983 – Jul 18, 1984
Amended · full text not held
Subsec. (b). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
Source credit
Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369
Sep 3, 1982 – Aug 5, 1983
Amended · full text not held
Subsec. (b). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsec. (b) is amended by inserting “, interest, dividends, and patronage dividends” after “tax withheld on wages”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–247 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
Source credit
Pub. L. 97–248, title III, §§ 307(a)(9), 308(a), Sept. 3, 1982, 96 Stat. 589, 591
Apr 2, 1980 – Sep 3, 1982
Amended · full text not held
Subsec. (d). Pub. L. 96–223 struck out subsec. (d) which made a cross reference to section 46(a)(9)(C) for a rule allowing a refund for excess investment credit attributable to solar or wind energy property.
Source credit
Pub. L. 96–223, title II, § 223(b)(2), Apr. 2, 1980, 94 Stat. 266
Apr 1, 1980 – Apr 2, 1980
Amended · full text not held
Subsec. (d). Pub. L. 96–223 struck out subsec. (d) which made a cross reference to section 46(a)(9)(C) for a rule allowing a refund for excess investment credit attributable to solar or wind energy property.
Source credit
Pub. L. 96–222, title I, § 103(a)(2)(B)(iv), Apr. 1, 1980, 94 Stat. 209
Nov 9, 1978 – Apr 1, 1980
Amended · full text not held
Subsec. (b). Pub. L. 95–600 inserted provisions relating to credit to a nonresident alien individual.
Source credit
Pub. L. 95–618, title III, § 301(c)(2), Nov. 9, 1978, 92 Stat. 3199
Nov 6, 1978 – Nov 9, 1978
Amended · full text not held
Subsec. (b). Pub. L. 95–600 inserted provisions relating to credit to a nonresident alien individual.
Source credit
Pub. L. 95–600, title VII, § 701(u)(15)(D), Nov. 6, 1978, 92 Stat. 2919
Oct 4, 1976 – Nov 6, 1978
Amended · full text not held
Subsec. (b). Pub. L. 94–455 substituted “wages) and” and “lubricating oil), and” for “wages),” and “lubricating oil),”, respectively; and pars. (2) and (3) made identical change: striking out “and 667(b) (relating to taxes paid by certain trusts)” after “(relating to earned income credit)”.
Source credit
Pub. L. 94–455, title VII, § 701(f)(2), (3), Oct. 4, 1976, 90 Stat. 1580
Mar 29, 1975 – Oct 4, 1976
Amended · full text not held
Subsec. (b). Pub. L. 94–12 inserted “43 (relating to earned income credit),” before “and 667(b)” and substituted “, 39, and 43” for “and 39”.
Source credit
Pub. L. 94–12, title II, § 204(b)(1), Mar. 29, 1975, 89 Stat. 31
May 21, 1970 – Mar 29, 1975
Amended · full text not held
Subsec. (b). Pub. L. 91–258 inserted reference to credits under section 39 relating to certain uses of special fuels.
Source credit
Pub. L. 91–258, title II, § 207(d)(1), May 21, 1970, 84 Stat. 248
Dec 30, 1969 – May 21, 1970
Amended · full text not held
Subsec. (b). Pub. L. 91–172 struck out “under sections 31 and 39” after “Excessive credits” in heading and inserted in text reference to section 667(b) (relating to taxes paid by certain trusts).
Source credit
Pub. L. 91–172, title III, § 331(c), Dec. 30, 1969, 83 Stat. 598
Jun 21, 1965 – Dec 30, 1969
Amended · full text not held
Subsec. (b). Pub. L. 89–44 substituted “Excessive credits under sections 31 and 39” for “Excessive withholding” in heading and expanded text to include credits under section 39.
Source credit
Pub. L. 89–44, title VIII, § 809(d)(6), June 21, 1965, 79 Stat. 168
Aug 16, 1954 – Jun 21, 1965
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 791
Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1988; earlier amendments are recorded by date and act, without pre-1994 full text.
