A prior section 43 was renumbered section 32 of this title.

Another prior section 43 was renumbered section 36 of this title.

2005—Subsec. (b)(2). Pub. L. 109–58 substituted “section 45K (d)(2)(C)” for “section 29 (d)(2)(C)”.

Subsec. (c)(5). Pub. L. 109–135 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of paragraph (1)(D)—

“(1) In general.—The term ‘Alaska natural gas’ means natural gas entering the Alaska natural gas pipeline (as defined in section 168 (i)(16) (determined without regard to subparagraph (B) thereof)) which is produced from a well—

“(A) located in the area of the State of Alaska lying north of 64 degrees North latitude, determined by excluding the area of the Alaska National Wildlife Refuge (including the continental shelf thereof within the meaning of section 638 (1)), and

“(B) pursuant to the applicable State and Federal pollution prevention, control, and permit requirements from such area (including the continental shelf thereof within the meaning of section 638 (1)).

“(2) Natural gas.—The term ‘natural gas’ has the meaning given such term by section 613A (e)(2).”

2004—Subsec. (c)(1)(D). Pub. L. 108–357, § 707(a), added subpar. (D).

Subsec. (c)(5). Pub. L. 108–357, § 707(b), added par. (5).

2000—Subsec. (c)(1)(C). Pub. L. 106–554 inserted “(as defined in section 193 (b))” after “expenses” and struck out “under section 193” after “allowable”.

Amendment by Pub. L. 109–58 applicable to credits determined under the Internal Revenue Code of 1986 for taxable years ending after Dec. 31, 2005, see section 1322(c)(1) of Pub. L. 109–58, set out as a note under section 45K of this title.

Pub. L. 108–357, title VII, § 707(c), Oct. 22, 2004, 118 Stat. 1550, provided that: “The amendment made by this section [amending this section] shall apply to costs paid or incurred in taxable years beginning after December 31, 2004.”

Pub. L. 106–554, § 1(a)(7) [title III, § 317(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–645, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 11511 of the Revenue Reconciliation Act of 1990 [Pub. L. 101–508].”

Section 11511(d) of Pub. L. 101–508 provided that:

“(1) In general.—The amendments made by this section [enacting this section and amending sections 38, 39, 196, and 6501 of this title] shall apply to costs paid or incurred in taxable years beginning after December 31, 1990.

“(2) Special rule for significant expansion of projects.—For purposes of section 43(c)(2)(A)(iii) of the Internal Revenue Code of 1986 (as added by subsection (a)), any significant expansion after December 31, 1990, of a project begun before January 1, 1991, shall be treated as a project with respect to which the first injection commences after December 31, 1990.”