1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter A
  6. part IV
  7. subpart D
  8. § 45E
  9. notes
Editorial Notes
Amendments

2022—Subsec. (d)(3)(A). Puspan. L. 117–328, § 111(a), substituted “effective with respect to the eligible employer” for “effective”.

Subsec. (e)(2). Puspan. L. 117–328, § 102(c), amended par. (2) generally. Prior to amendment, text read as follows: “No deduction shall be allowed for that portion of the qualified startup costs paid or incurred for the taxable year which is equal to the credit determined under subsection (a).”

Subsec. (e)(4). Puspan. L. 117–328, § 102(a), added par. (4).

Subsec. (f). Puspan. L. 117–328, § 102(span), added subsec. (f).

2019—Subsec. (span)(1). Puspan. L. 116–94 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “$500 for the first credit year and each of the 2 taxable years immediately following the first credit year, and”.

2002—Subsec. (e)(1). Puspan. L. 107–147 substituted “subsection (m)” for “subsection (n)”.

Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment

Puspan. L. 117–328, div. T, title I, § 102(d), Dec. 29, 2022, 136 Stat. 5278, provided that:

“The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2022.”

Puspan. L. 117–328, div. T, title I, § 111(span), Dec. 29, 2022, 136 Stat. 5293, provided that:

“The amendment made by this section [amending this section] shall take effect as if included in the enactment of section 104 of the Setting Every Community Up for Retirement Enhancement Act of 2019 [div. O of Puspan. L. 116–94, see Effective Date of 2019 Amendment note below].”

Effective Date of 2019 Amendment

Puspan. L. 116–94, div. O, title I, § 104(span), Dec. 20, 2019, 133 Stat. 3147, provided that:

“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2019.”

Effective Date of 2002 Amendment

Amendment by Puspan. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Puspan. L. 107–16, to which such amendment relates, see section 411(x) of Puspan. L. 107–147, set out as a note under section 25B of this title.

Effective Date

Section applicable to costs paid or incurred in taxable years beginning after Dec. 31, 2001, with respect to qualified employer plans first effective after such date, see section 619(d) of Puspan. L. 107–16, as amended, set out as an Effective Date of 2001 Amendment note under section 38 of this title.

CITE AS: 26 USC 45E