§ 46. Amount of credit
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/usc/title-26/section-46A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—
(1)the rehabilitation credit,
(2)the energy credit,
(3)the qualifying advanced coal project credit,
(4)the qualifying gasification project credit,
(5)the qualifying advanced energy project credit,
(6)the advanced manufacturing investment credit, and
(7)the clean electricity investment credit.
(Added Pub. L. 87–834, § 2(b), Oct. 16, 1962, 76 Stat. 963; amended Pub. L. 88–272, title II, § 201(d)(4), Feb. 26, 1964, 78 Stat. 32; Pub. L. 89–384, § 1(c)(1), Apr. 8, 1966, 80 Stat. 102; Pub. L. 89–389, § 2(b)(5), Apr. 14, 1966, 80 Stat. 114; Pub. L. 89–800, § 3, Nov. 8, 1966, 80 Stat. 1514; Pub. L. 90–225, § 2(a), Dec. 27, 1967, 81 Stat. 731; Pub. L. 91–172, title III, § 301(b)(4), title IV, § 401(e)(1), title VII, § 703(b), Dec. 30, 1969, 83 Stat. 585, 603, 666; Pub. L. 92–178, title I, §§ 102(a)(1), (b), 105(a)–(c), 106(a)–(c), 107(a)(1), 108(a), Dec. 10, 1971, 85 Stat. 499, 503, 506, 507;
Pub. L. 93–406, title II, §§ 2001(g)(2)(B), 2002(g)(2), 2005(c)(4), Sept. 2, 1974, 88 Stat. 957, 968, 991; Pub. L. 94–12, title III, § 301(a), (b)(1)–(3), 302(a), (b)(1), Mar. 29, 1975, 89 Stat. 36, 37, 40, 43; Pub. L. 94–455, title V, § 503(b)(4), title VIII, §§ 802(a), (b)(1)–(5), 803(a), (b)(1), 805(a), title XVI, § 1607(b)(1)(B), title XVII, §§ 1701(b), 1703, title XIX, §§ 1901(a)(4), (b)(1)(C), 1906(b)(13)(A), title XXI, § 2112(a)(2), Oct. 4, 1976, 90 Stat. 1562, 1580–1583, 1596, 1756, 1759, 1761, 1764, 1790, 1834, 1905;
Pub. L. 95–600, title I, § 141(e), (f)(2), title III, §§ 311(a), (c), 312(a), (b), (c)(2), 313(a), 316(a), (b)(1), (2), title VII, § 703(a)(1), (2), (j)(9), Nov. 6, 1978, 92 Stat. 2794, 2795, 2824–2826, 2829, 2939, 2941; Pub. L. 95–618, title II, § 241(a), title III, § 301(a), (c)(1), Nov. 9, 1978, 92 Stat. 3192, 3194, 3199; Pub. L. 96–222, title I, §§ 101(a)(7)(A), (L)(iii)(I), (v)(I), (M)(i), 103(a)(2)(A), (B)(i)–(iii), (3), (4)(A), 107(a)(3)(A), Apr. 1, 1980, 94 Stat. 197, 200, 201, 208, 209, 223;
Pub. L. 96–223, title II, §§ 221(a), 222(e)(2), 223(b)(1), Apr. 2, 1980, 94 Stat. 260, 263, 266; Pub. L. 97–34, title II, §§ 207(c)(1), 211(a)(1), (b), (d), (e)(1), (2), (f)(1), 212(a)(1), (2), title III, §§ 302(c)(3), (d)(1), 332(a), Aug. 13, 1981, 95 Stat. 225, 227–229, 235, 236, 272, 274, 296; Pub. L. 97–248, title II, § 201(d)(8)(A), formerly § 201(c)(8)(A), §§ 205(b), 265(b)(2)(A)(i), Sept. 3, 1982, 96 Stat. 420, 430, 547, renumbered § 201(d)(8)(A), Pub. L. 97–448, title III, § 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400;
Pub. L. 97–354, § 5(a)(4)–(6), Oct. 19, 1982, 96 Stat. 1692; Pub. L. 97–424, title V, §§ 541(b), 546(b), Jan. 6, 1983, 96 Stat. 2192, 2199; Pub. L. 97–448, title I, § 102(e)(1), (f)(5), title II, § 202(f), Jan. 12, 1983, 96 Stat. 2370, 2372, 2396; Pub. L. 98–21, title I, § 122(c)(1), Apr. 20, 1983, 97 Stat. 87; Pub. L. 98–369, div. A, title I, §§ 16(a), 31(f), 113(b)(2)(B), title IV, §§ 431(a), (b)(1), (d)(1)–(3), 474(o)(1)–(7), title VII, § 713(c)(1)(C), July 18, 1984, 98 Stat. 505, 521, 637, 805, 807, 810, 834–836, 957;
Pub. L. 99–514, title II, §§ 201(d)(7)(B), 251(a), title IV, § 421(a), (b), title XVIII, §§ 1802(a)(6), (8), 1844(a), (b)(3), (5), 1847(b)(11), 1848(a), Oct. 22, 1986, 100 Stat. 2141, 2183, 2229, 2789, 2855, 2857; Pub. L. 100–647, title I, §§ 1002(a)(4), (15), (17), (25), 1009(a)(1), 1013(a)(44), title IV, § 4006, Nov. 10, 1988, 102 Stat. 3353, 3355, 3356, 3445, 3545, 3652; Pub. L. 101–239, title VII, §§ 7106, 7814(d), Dec. 19, 1989, 103 Stat. 2306, 2413; Pub. L. 101–508, title XI, §§ 11406, 11813(a), Nov. 5, 1990, 104 Stat. 1388–474, 1388–536;
Pub. L. 108–357, title III, § 322(d)(1), Oct. 22, 2004, 118 Stat. 1475; Pub. L. 109–58, title XIII, § 1307(a), Aug. 8, 2005, 119 Stat. 999; Pub. L. 111–5, div. B, title I, § 1302(a), Feb. 17, 2009, 123 Stat. 345; Pub. L. 111–148, title IX, § 9023(b), Mar. 23, 2010, 124 Stat. 880; Pub. L. 113–295, div. A, title II, § 220(c), Dec. 19, 2014, 128 Stat. 4035; Pub. L. 117–167, div. A, § 107(d)(1), Aug. 9, 2022, 136 Stat. 1398; Pub. L. 117–169, title I, § 13702(b)(1), Aug. 16, 2022, 136 Stat. 1996.)
Connections323 cite this · traces to 41
Cited by 323 sections · top 60
public-private-law
U.S. Code
- § 501Exemption from tax on corporations, certain trusts, etc.
- § 402Old-age and survivors insurance benefit payments
- § 405Evidence, procedure, and certification for payments
- § 401Qualified pension, profit-sharing, and stock bonus plans
- § 48Energy credit
- § 170Charitable, etc., contributions and gifts
- § 42Low-income housing credit
- § 410Definitions relating to employment
- § 4041Imposition of tax
- § 38General business credit
- § 7701Definitions
- § 168Accelerated cost recovery system
- § 56Adjustments in computing alternative minimum taxable income
- § 411SHORT TITLE.
- § 46Amount of credit
- § 108Income from discharge of indebtedness
- § 103Interest on State and local bonds
- § 55Alternative minimum tax imposed
- § 861Income from sources within the United States
- § 6501Limitations on assessment and collection
- § 911Citizens or residents of the United States living abroad
- § 381Carryovers in certain corporate acquisitions
- § 1402Definitions
- § 415Limitations on benefits and contribution under qualified plans
- § 6427Fuels not used for taxable purposes
- § 6511Limitations on credit or refund
- § 167Depreciation
- § 6601Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 1016Adjustments to basis
- § 47Rehabilitation credit
- § 49At-risk rules
- § 1504Definitions
- § 6104Publicity of information required from certain exempt organizations and certain trusts
- § 179Election to expense certain depreciable business assets
- § 1033Involuntary conversions
- § 1212Capital loss carrybacks and carryovers
- § 312Effect on earnings and profits
- § 1245Gain from dispositions of certain depreciable property
- § 865Source rules for personal property sales
- § 7609Special procedures for third-party summonses
- § 6611Interest on overpayments
- § 6411Tentative carryback and refund adjustments
- § 642Special rules for credits and deductions
- § 1371Coordination with subchapter C
- § 1561Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 4911Tax on excess expenditures to influence legislation
- § 1250Gain from dispositions of certain depreciable realty
- § 3405Special rules for pensions, annuities, and certain other deferred income
- § 6401Amounts treated as overpayments
- § 514Unrelated debt-financed income
- § 6111Disclosure of reportable transactions
- § 1503Computation and payment of tax
- § 50Other special rules
- § 263ACapitalization and inclusion in inventory costs of certain expenses
- § 469Passive activity losses and credits limited
Traces to 41 documents
public-private-law
U.S. Code
- Privacy of customer information§ 222
- Clean electricity investment credit§ 48E
- Exempt programs and activities§ 905
- Advanced manufacturing investment credit§ 48D
- Qualifying advanced energy project credit§ 48C
- At-risk rules§ 49
- Amount of credit§ 46
- Credit for producing fuel from a nonconventional source§ 45K
- Tax imposed§ 1
- Accelerated cost recovery system§ 168
- Energy credit§ 48
- Capitalization and inclusion in inventory costs of certain expenses§ 263A
- Deduction for certain unused business credits§ 196
- Reserves for losses on loans§ 593
- Expenses for household and dependent care services necessary for gainful employment§ 21
- Tax withheld on wages§ 31
- Amounts received under accident and health plans§ 105
- Credit for the elderly and the permanently and totally disabled§ 22
- Failure to file certain information returns, registration statements, etc.§ 6652
- S corporation defined§ 1361
- Cross references relating to tax on individuals§ 5
- Annuities; certain proceeds of endowment and life insurance contracts§ 72
- Rehabilitation credit§ 47
- Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]§ 191
- Amounts treated as overpayments§ 6401
- Qualifications for tax credit employee stock ownership plans§ 409
- Definitions; special rules§ 1388
- Tax tables for individuals§ 3
- Taxation of real estate investment trusts and their beneficiaries§ 857
- Definitions and special rules§ 2
- Tax on excess contributions to certain tax-favored accounts and annuities§ 4973
- Taxability of beneficiary of employees’ trust§ 402
- Limitation on accumulated earnings credit in the case of certain controlled corporations§ 1561
- Taxable year of S corporation§ 1378
- Treatment of recoveries of foreign expropriation losses§ 1351
- Carryback and carryforward of unused credits§ 39
- Qualified pension, profit-sharing, and stock bonus plans§ 401
- General business credit§ 38
346 references not yet in our index
- Pub. L. 87–834, § 2(b)
- 76 Stat. 963
- Pub. L. 88–272, title II, § 201(d)(4)
- 78 Stat. 32
- Pub. L. 89–384, § 1(c)(1)
- 80 Stat. 102
- Pub. L. 89–389, § 2(b)(5)
- 80 Stat. 114
- Pub. L. 89–800, § 3
- 80 Stat. 1514
- Pub. L. 90–225, § 2(a)
- 81 Stat. 731
- Pub. L. 91–172, title III, § 301(b)(4)
- 83 Stat. 585
- Pub. L. 92–178, title I
- 85 Stat. 499
- Pub. L. 93–406, title II
- 88 Stat. 957
- Pub. L. 94–12, title III, § 301(a)
- 89 Stat. 36
- Pub. L. 94–455, title V, § 503(b)(4)
- 90 Stat. 1562
- Pub. L. 95–600, title I, § 141(e)
- 92 Stat. 2794
- Pub. L. 95–618, title II, § 241(a)
- 92 Stat. 3192
- Pub. L. 96–222, title I
- 94 Stat. 197
- Pub. L. 96–223, title II
- 94 Stat. 260
- Pub. L. 97–34, title II
- 95 Stat. 225
- Pub. L. 97–248, title II, § 201(d)(8)(A)
- 96 Stat. 420
- Pub. L. 97–448, title III, § 306(a)(1)(A)(i)
- 96 Stat. 2400
- Pub. L. 97–354, § 5(a)(4)
- 96 Stat. 1692
- Pub. L. 97–424, title V
- 96 Stat. 2192
+ 306 more
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§ 46
Amount of credit
U.S.C.×171
Stat.×143
Pub. L.×5
Stat. Comp.×3
C.F.R.×1
Pub. L.Pub. L. 87–834, § 2(b)
Stat.76 Stat. 963
Pub. L.Pub. L. 88–272, title II, § 201(d)(4)
Cites 387 · showing 12Cited by 323 across 5 sources