Internal Revenue Code · 26 U.S.C.
§ 194A. Contributions to employer liability trusts
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 194A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 26, 1980 by Pub. L. 96–364
- Last amended
- January 12, 1983 by Pub. L. 97–448
- Amendments
- 1 dated changes in the source credit
- Length
- 3 subsections · 189 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 1 other regulation
In the case of a contribution described in subsection (a) which relates to any specified period of time which includes more than one taxable year, the amount properly allocable to any taxable year in such period shall be determined by prorating such amounts to such taxable years under regulations prescribed by the Secretary.
(Added Pub. L. 96–364, title II, § 209(c)(1), Sept. 26, 1980, 94 Stat. 1290, § 194; renumbered § 194A, Pub. L. 97–448, title III, § 305(b)(1), Jan. 12, 1983, 96 Stat. 2399.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 97–448
- Added by Pub. L. 96–364
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
Nearby sections
- § 191 Repealed
- § 192 Contributions to black lung benefit trust
- § 193 Tertiary injectants
- § 194 Treatment of reforestation expenditures
- § 194A Contributions to employer liability trusts
- § 195 Start-up expenditures
- § 196 Deduction for certain unused business credits
- § 197 Amortization of goodwill and certain other intangibles
- § 198 Expensing of environmental remediation costs
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 4223(h) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a), is classified to section 1403(h) of Title 29, Labor.
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
Pub. L. 97–448, title III, § 311(c)(2), Jan. 12, 1983, 96 Stat. 2411, provided that: “The amendments made by subsection (b) of section 305 [redesignating section 194 of this title, relating to contributions to employer liability trusts, as this section] shall take effect on October 14, 1980.”
Effective Date
Pub. L. 96–364, title II, § 210, Sept. 26, 1980, 94 Stat. 1291, provided that:
“(a) Except as otherwise provided in this section, the amendments made by this title [amending sections 401, 404, 411 to 414, 4971, and 4975 of this title] shall take effect on the date of the enactment of this Act [Sept. 26, 1980].“(b) Subpart C of part I of subchapter D of chapter 1 of such Code (as added by this Act) [sections 418 to 418E of this title] shall take effect, with respect to each plan, on the first day of the first plan year beginning on or after the earlier of—“(1) the date on which the last collective-bargaining agreement providing for employer contributions under the plan, which was in effect on the date of the enactment of this Act [Sept. 26, 1980], expires, without regard to extensions agreed to after such date of enactment, or“(2) 3 years after the date of the enactment of this Act [Sept. 26, 1980].“(c) The amendments made by section 209 [enacting this section and amending sections 501 and 4975 of this title] shall apply to taxable years ending after the date of the enactment of this Act [Sept. 26, 1980].”