26 U.S.C. § 50A, 50B

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 50A, 50B - Repealed

Pub. L. 98-369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833]

Section 50A, added Pub. L. 92-178, title VI, §601(b), Dec. 10, 1971, 85 Stat. 554; amended 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 IV, §401(a)(1), (2), Mar. 29, 1975, 89 Stat. 45; Pub. L. 94-401, §4(a), Sept. 7, 1976, 90 Stat. 1217; Pub. L. 94-455, title V, §503(b)(4), title XIX, §§1901(a)(6), (b)(1)(D), 1906(b)(13)(A), title XXI, §2107(a)(1)-(3), (b), (c), Oct. 4, 1976, 90 Stat. 1562, 1765, 1790, 1834, 1903, 1904; Pub. L. 95-600, title III, §322(a)-(c), Nov. 6, 1978, 92 Stat. 2836, 2837; Pub. L. 96-178, §6(c)(1), Jan. 2, 1980, 93 Stat. 1298; Pub. L. 96-222, title I, §103(a)(7)(D)(i), Apr. 1, 1980, 94 Stat. 211; Pub. L. 97-34, title II, §207(c)(1), Aug. 13, 1981, 95 Stat. 225; Pub. L. 97-248, title I, §265(b)(2)(A)(ii), Sept. 3, 1982, 96 Stat. 547; Pub. L. 97-354, §5(a)(9), Oct. 19, 1982, 96 Stat. 1693, provided for a credit for expenses of work incentive programs, for the determination of the amount of that credit, and for the carryover and carryback of unused credit.

Section 50B, added Pub. L. 92-178, title VI, §601(b), Dec. 10, 1971, 85 Stat. 556; amended Pub. L. 94-12, title III, §302(c)(4), title IV, §401(a)(3)-(5), Mar. 29, 1975, 89 Stat. 44, 46; Pub. L. 94-401, §4(b), Sept. 7, 1976, 90 Stat. 1218; Pub. L. 94-455, title XIX, §1906(b)(13)(A), title XXI, §2107(a)(4), (d)-(f), Oct. 4, 1976, 90 Stat. 1834, 1903, 1904; Pub. L. 95-171, §1(e), Nov. 12, 1977, 91 Stat. 1353; Pub. L. 95-600, title III, §322(d), Nov. 6, 1978, 92 Stat. 2837; Pub. L. 96-178, §§3(a)(1), (3), 6(c)(2), (3), Jan. 2, 1980, 93 Stat. 1295, 1298; Pub. L. 96-222, title I, §103(a)(5), (7)(C), (D)(ii), (iii), Apr. 1, 1980, 94 Stat. 209, 211; Pub. L. 96-272, title II, §208(b)(1), (2), June 17, 1980, 94 Stat. 526, 527; Pub. L. 97-34, title II, §261(b)(2)(B)(i), Aug. 13, 1981, 95 Stat. 261; Pub. L. 97-354, §5(a)(10), Oct. 19, 1982, 96 Stat. 1693; Pub. L. 101-239, §7644, Dec. 19, 1989, 103 Stat. 2381, provided for the definition of terms related to the expenses of work incentive programs, limitations on such expenses, and special rules to be applied in connection with the computation of the credit.

Subsequent to repeal, Pub. L. 101-239, §7644(a), Dec. 19, 1989, 103 Stat. 2381, provided that:

"(a) IN GENERAL.-So much of subparagraph (A) of section 50B(h)(1) of the Internal Revenue Code of 1954 (as in effect for taxable years beginning before January 1, 1982) as precedes clause (i) thereof is amended to read as follows:

" '(A) who has been certified (or for whom a written request for certification has been made) on or before the day the individual began work for the taxpayer by the Secretary of Labor or by the appropriate agency of State or local government as-'.

"(b) EFFECTIVE DATE.-The amendment made by subsection (a) shall apply for purposes of credits first claimed after March 11, 1987."

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as an Effective Date of 1984 Amendment note under section 21 of this title.

Secretary: The term "Secretary" means the Secretary of the Treasury or his delegate.
State: The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
taxpayer: The term "taxpayer" means any person subject to any internal revenue tax.