Internal Revenue Code · 26 U.S.C.
§ 45M. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
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. § 45M
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart D Business Related Credits
Nearby sections
- § 45I Credit for producing oil and gas from marginal wells
- § 45J Credit for production from advanced nuclear power facilities
- § 45K Credit for producing fuel from a nonconventional source
- § 45L New energy efficient home credit
- § 45M Repealed
- § 45N Mine rescue team training credit
- § 45O Agricultural chemicals security credit
- § 45P Employer wage credit for employees who are active duty members of the uniformed services
- § 45Q Credit for carbon oxide sequestration
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 109–58, title XIII, § 1334(a), Aug. 8, 2005, 119 Stat. 1030; amended Pub. L. 110–343, div. B, title III, § 305(a)–(e), Oct. 3, 2008, 122 Stat. 3845–3847; Pub. L. 111–312, title VII, § 709(a)–(d), Dec. 17, 2010, 124 Stat. 3312, 3313; Pub. L. 112–240, title IV, § 409(a), (b), Jan. 2, 2013, 126 Stat. 2342, provided for an energy efficient appliance credit.
Statutory Notes and Related Subsidiaries
Savings Provision
For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.