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Code · BILL · 115th Congress · H.R. 1 (Reported in House) — To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. · Sec. 1102

Sec. 1102. Repeal of nonrefundable credits

382 words·~2 min read·/bill/115/hr/1/rh/section-1102

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22 Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 22 (and by striking the item relating to such section in the table of sections for such subpart). Section 86(f) is amended by striking paragraph
(1)and by redesignating paragraphs (2), (3), and
(4)as paragraphs (1), (2), and (3), respectively. Subsections (c)(3)(B) and (d)(4)(A) of section 7706, as redesignated by this Act, are each amended by striking (as defined in section 22(e)(3) . Section 7706(f), as redesignated by this Act, is amended by redesignating paragraph
(7)as paragraph
(8)and by inserting after paragraph
(6)the following new paragraph: An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require. . Section 415(c)(3)(C)(i) is amended by striking 22(e)(3) and inserting 7706(f)(7) . Section 422(c)(6) is amended by striking 22(e)(3) and inserting 7706(f)(7) . 25 Section 25, as amended by section 3601, is amended by adding at the end the following new subsection: No credit shall be allowed under this section with respect to any mortgage credit certificate issued after December 31, 2017. . 30D Subpart B of part IV of subchapter A of chapter 1 is amended by striking section 30D (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (35). Section 1016(a) is amended by striking paragraph (37). Section 6501(m) is amended by striking 30D(e)(4), . Except as provided in paragraphs
(2)and (3), the amendments made by this section shall apply to taxable years beginning after December 31, 2017.
(b)The amendment made by subsection
(c)shall apply to taxable years ending after December 31, 2017.
(c)The amendments made by subsection
(d)shall apply to vehicles placed in service in taxable years beginning after December 31, 2017.
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