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[§ 45M. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208] repealed

Version history — every release point where this text changed

Release point 116-72 · current through 11/25/2019

[§ 45M.

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A),
Mar. 23, 2018
, 132 Stat. 1208]

Notes
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.

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.

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