{"identifier":"/us/usc/t26/s48D","versions":[{"content_hash":"e826c242dfbb92a18e35a6e135e3dfdd0d403a14de69bb4dfce5ff33432c386b","first_seen":{"label":"113-21","currency_date":"2013-07-18","congress":113,"law_num":21,"excluded_laws":[],"update_num":null,"seq":0,"is_partial":false,"caveat":null,"titles_affected":["05","16","18","22","33","36","50"],"ingested_titles":[]},"releases":["113-21","113-31"],"num":"§ 48D.","heading":"Qualifying therapeutic discovery project credit","status":null},{"content_hash":"7c4649441d0f855288a5ecbe0ab033f5c7b6f441d009e928cae19913c5c3cc47","first_seen":{"label":"113-86not79","currency_date":"2014-03-06","congress":113,"law_num":86,"excluded_laws":[79],"update_num":null,"seq":13,"is_partial":true,"caveat":"Current through Public Law 113-86 (03/06/2014), except 113-79.","titles_affected":["01","02","05","05a","06","07","08","10","12","14","15","16","19","20","21","22","23","25","26","28","30","31","33","40","41","42","43","44","46","48","49","50","51"],"ingested_titles":[]},"releases":["113-86not79","113-88","113-99","113-121","113-163not159","113-163","113-185","113-185u1","113-201","113-271not235","113-296not287not291not295","113-296not287not291","113-296","114-11","114-19","114-22","114-30","114-49","114-58","114-73","114-86","114-86u1","114-93not92","114-100not94not95","114-114not95not113","114-115not95"],"num":"§ 48D.","heading":"Qualifying therapeutic discovery project credit","status":null},{"content_hash":"85a8b67fa7bcaa8a195da12835c8d402e258c061edbd0ec30f842f826aca417e","first_seen":{"label":"114-115","currency_date":"2015-12-28","congress":114,"law_num":115,"excluded_laws":[],"update_num":null,"seq":62,"is_partial":false,"caveat":null,"titles_affected":["02","07","08","10","15","20","21","23","25","26","29","31","40","42","47","49","50"],"ingested_titles":[]},"releases":["114-115","114-139","114-141","114-189","114-195","114-243","114-244u1","114-314not255","114-321","114-329","115-35","115-46u1","115-60","115-64"],"num":"§ 48D.","heading":"Qualifying therapeutic discovery project credit","status":null},{"content_hash":"8b17914823a8d91b451c29793d13becb57613d3fec09154ddf365cb1076e68de","first_seen":{"label":"115-117not91not96","currency_date":"2018-01-12","congress":115,"law_num":117,"excluded_laws":[91,96],"update_num":null,"seq":124,"is_partial":true,"caveat":"Current through Public Law 115-117 (01/12/2018), except 115-91, 115-96.","titles_affected":["16","26","42","43"],"ingested_titles":[]},"releases":["115-117not91not96","115-117","115-122","115-129"],"num":"§ 48D.","heading":"Qualifying therapeutic discovery project credit","status":null},{"content_hash":"d0946876e1bb9588eb608cf5411bc0f512f4b5f9e31f3583894a85d147d83903","first_seen":{"label":"115-171","currency_date":"2018-05-09","congress":115,"law_num":171,"excluded_laws":[],"update_num":null,"seq":135,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","05a","06","07","08","10","12","14","15","16","18","19","20","21","22","23","26","28","29","30","31","33","34","36","38","40","41","42","43","47","48","49","50","51","54"],"ingested_titles":[]},"releases":["115-171","115-243not232","115-253not232","115-269not254","115-324not254not282","115-384not282not334","115-419not334","116-10"],"num":"[§ 48D.","heading":"Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(3)(A), Mar. 23, 2018, 132 Stat. 1209]","status":"repealed"},{"content_hash":"107b9d421d571a763aec833de3fb5f907dbbab113684e1828acfecba9509c892","first_seen":{"label":"116-29","currency_date":"2019-07-05","congress":116,"law_num":29,"excluded_laws":[],"update_num":null,"seq":177,"is_partial":false,"caveat":null,"titles_affected":["02","06","07","15","16","19","21","26","34","38","42","43","48","49","50"],"ingested_titles":[]},"releases":["116-29","116-33","116-59","116-72","116-91","116-108not92not94","116-108not92","116-108","116-130not113","116-138not113","116-139","116-142","116-147","116-163","116-344not283","117-24"],"num":"[§ 48D.","heading":"Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(3)(A), Mar. 23, 2018, 132 Stat. 1209]","status":"repealed"},{"content_hash":"31075fa07991f0f3a3ea58117411cbc4738e579be47762f2221ab4e0d1731d7e","first_seen":{"label":"117-44","currency_date":"2021-10-02","congress":117,"law_num":44,"excluded_laws":[],"update_num":null,"seq":243,"is_partial":false,"caveat":null,"titles_affected":["01","05","08","11","18","23","26","42"],"ingested_titles":[]},"releases":["117-44","117-52","117-80","117-114"],"num":"[§ 48D.","heading":"Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(3)(A), Mar. 23, 2018, 132 Stat. 1209]","status":"repealed"},{"content_hash":"830ee325cfb50ac4519ed97f5d1ffc467178c933ea12a419efaad2e146c3aebe","first_seen":{"label":"117-174not169","currency_date":"2022-08-26","congress":117,"law_num":174,"excluded_laws":[169],"update_num":null,"seq":283,"is_partial":true,"caveat":"Current through Public Law 117-174 (08/26/2022), except 117-169.","titles_affected":["02","06","15","26","33","34","38","40","41","42","44","47","51"],"ingested_titles":[]},"releases":["117-174not169"],"num":"§ 48D.","heading":"Advanced manufacturing investment credit","status":null},{"content_hash":"d2eb8614c4957b54eb69d451790b8699bead49c486d55fc9d9727076429e492f","first_seen":{"label":"117-174","currency_date":"2022-08-26","congress":117,"law_num":174,"excluded_laws":[],"update_num":null,"seq":284,"is_partial":false,"caveat":null,"titles_affected":["07","16","23","25","26","30","42","43","49"],"ingested_titles":[]},"releases":["117-174","117-327not263","118-3not328"],"num":"§ 48D.","heading":"Advanced manufacturing investment credit","status":null},{"content_hash":"5d406e17884ee978f6960186a57fed4a10571bc29710a843aae194cbb3ea3e36","first_seen":{"label":"118-3","currency_date":"2023-04-10","congress":118,"law_num":3,"excluded_laws":[],"update_num":null,"seq":302,"is_partial":false,"caveat":null,"titles_affected":["01","02","03","05","05a","06","07","08","10","12","15","16","18","19","20","21","22","23","25","26","28","29","30","31","33","34","35","36","37","38","40","41","42","43","44","46","47","48","49","50","51","54"],"ingested_titles":[]},"releases":["118-3"],"num":"§ 48D.","heading":"Advanced manufacturing investment credit","status":null},{"content_hash":"286afb5644ecefbe79e6a140a995c444d0750d0fedd558a873b9bbcc65cf32bf","first_seen":{"label":"118-16","currency_date":"2023-10-02","congress":118,"law_num":16,"excluded_laws":[],"update_num":null,"seq":310,"is_partial":false,"caveat":null,"titles_affected":["06","18","21","25","26","42","48","49","51"],"ingested_titles":[]},"releases":["118-16","118-34not31","118-41"],"num":"§ 48D.","heading":"Advanced manufacturing investment credit","status":null},{"content_hash":"25ea282544da4d94e6e773f0cd09d8c2ab77a481f629c868b257aedcaab5fc68","first_seen":{"label":"118-47","currency_date":"2024-03-23","congress":118,"law_num":47,"excluded_laws":[],"update_num":null,"seq":323,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","06","08","10","12","18","20","22","26","28","30","31","40","41","42","49","50"],"ingested_titles":[]},"releases":["118-47","118-62"],"num":"§ 48D.","heading":"Advanced manufacturing investment credit","status":null},{"content_hash":"4ea3775bdf357041c24c427a80320b17a70ea49c38602fc380dc37ba05475f01","first_seen":{"label":"118-64","currency_date":"2024-05-24","congress":118,"law_num":64,"excluded_laws":[],"update_num":null,"seq":329,"is_partial":false,"caveat":null,"titles_affected":["06","26","42","45","49","51"],"ingested_titles":[]},"releases":["118-64","118-150","118-209not159","118-271not159","118-274not159"],"num":"§ 48D.","heading":"Advanced manufacturing investment credit","status":null},{"content_hash":"8d19fb179fb66cc67acbc4bc6190ced10e747743ed0f7c250de5bae53b12951b","first_seen":{"label":"119-31","currency_date":"2025-07-30","congress":119,"law_num":31,"excluded_laws":[],"update_num":null,"seq":358,"is_partial":false,"caveat":null,"titles_affected":["05","07","08","10","12","13","14","15","16","19","20","22","26","30","31","34","38","42","43","47","49","51"],"ingested_titles":[]},"releases":["119-31","119-36","119-43","119-68not60","119-83"],"num":"§ 48D.","heading":"Advanced manufacturing investment credit","status":null}]}