Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section34&num=0&edition=prelim
Timestamp: 2020-08-12 19:03:07
Document Index: 358442913

Matched Legal Cases: ['§ 34', '§39', '§207', '§1901', '§1', '§505', '§233', '§232', '§515', '§34', '§471', '§911', '§1703', '§1877', '§1017', '§1606', '§6023', '§11', '§3', '§10', '§201', '§201', '§11', '§1877', '§471', '§515', '§1906', '§207', '§6023', '§1606', '§515', '§233']

[USC02] 26 USC 34: Certain uses of gasoline and special fuels
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26 USC 34: Certain uses of gasoline and special fuels Text contains those laws in effect on August 11, 2020
There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer-
(Added Pub. L. 89–44, title VIII, 809(c), June 21, 1965, 79 Stat. 167 , §39; amended Pub. L. 91–258, title II, §207(c), May 21, 1970, 84 Stat. 248 ; Pub. L. 94–455, title XIX, §§1901(a)(3), 1906(b)(8), (9), Oct. 4, 1976, 90 Stat. 1764 , 1834; Pub. L. 94–530, §1(c)(1), Oct. 17, 1976, 90 Stat. 2487 ; Pub. L. 95–599, title V, §505(c)(1), Nov. 6, 1978, 92 Stat. 2760 ; Pub. L. 95–618, title II, §233(b)(2)(C), Nov. 9, 1978, 92 Stat. 3191 ; Pub. L. 96–223, title II, §232(d)(4)(A), Apr. 2, 1980, 94 Stat. 278 ; Pub. L. 97–424, title V, §515(b)(6)(A)–(C), Jan. 6, 1983, 96 Stat. 2181 ; renumbered §34 and amended Pub. L. 98–369, div. A, title IV, §471(c), title IX, §911(d)(2)(A), July 18, 1984, 98 Stat. 826 , 1006; Pub. L. 99–514, title XVII, §1703(e)(2)(F), title XVIII, §1877(a), Oct. 22, 1986, 100 Stat. 2778 , 2902; Pub. L. 100–647, title I, §1017(c)(2), Nov. 10, 1988, 102 Stat. 3576 ; Pub. L. 104–188, title I, §1606(b)(1), Aug. 20, 1996, 110 Stat. 1839 ; Pub. L. 105–206, title VI, §6023(24)(B), July 22, 1998, 112 Stat. 826 ; Pub. L. 110–172, §11(a)(4), Dec. 29, 2007, 121 Stat. 2484 .)
A prior section 34, acts Aug. 16, 1954, ch. 736, 68A Stat. 13 ; June 25, 1959, Pub. L. 86–69, §3(a)(1), 73 Stat. 139 ; Sept. 14, 1960, Pub. L. 86–779, §10(e), 74 Stat. 1009 ; Feb. 26, 1964, Pub. L. 88–272, title II, §201(a), 78 Stat. 31 , related to dividends received by individuals, prior to repeal by Pub. L. 88–272, title II, §201(b), Feb. 26, 1964, 78 Stat. 31 , effective with respect to dividends received after Dec. 31, 1964.
2007-Subsec. (a)(1). Pub. L. 110–172, §11(a)(4)(A), struck out "with respect to gasoline used during the taxable year on a farm for farming purposes" before "(determined without regard to section 6420(g))".
1998-Subsec. (b). Pub. L. 105–206 substituted "section 6421(i)" for "section 6421(j)".
1996-Subsec. (a)(3). Pub. L. 104–188 amended par. (3) generally. Prior to amendment, par. (3) read as follows: "under section 6427-
1988-Subsec. (b). Pub. L. 100–647 substituted "section 6421(j) or 6427(k)" for "section 6421(i) or 6427(j)".
1986-Subsec. (a)(3). Pub. L. 99–514, §1877(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427(j))."
1984-Pub. L. 98–369, §471(c), renumbered section 39 of this title as this section.
1983-Pub. L. 97–424, §515(b)(6)(C), substituted "and special fuels" for ", special fuels, and lubricating oil" after "gasoline" in section catchline.
1980-Subsec. (a)(4). Pub. L. 96–223 substituted "6427(i)" for "6427(h)".
1978-Subsec. (a)(3). Pub. L. 95–618 substituted "for certain nontaxable purposes" for "otherwise than in a highway motor vehicle".
1976-Subsec. (a)(1). Pub. L. 94–455, §1906(b)(8), substituted "6420(g)" for "6420(h)".
1970-Pub. L. 91–258, §207(c)(1), inserted reference to special fuels in section catchline.
Pub. L. 105–206, title VI, §6023(32), July 22, 1998, 112 Stat. 826 , provided that: "The amendments made by this section [amending this section and sections 45A, 59, 72, 142, 501, 512, 543, 871, 1017, 1250, 3121, 3401, 4092, 4221, 4222, 4973, 4975, 6039, 6050R, 6103, 6416, 6421, 6427, 6501, 7434, 7702B, 7872, and 9502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998]."
Pub. L. 104–188, title I, §1606(c), Aug. 20, 1996, 110 Stat. 1839 , provided that: "The amendments made by this section [amending this section and section 6427 of this title] shall apply to vehicles purchased after the date of the enactment of this Act [Aug. 20, 1996]."
Pub. L. 97–424, title V, §515(c), Jan. 6, 1983, 96 Stat. 2182 , provided that: "The amendments made by this section [amending sections 39 [now 34], 874, 882, 4101, 4102, 4221, 4222, 6201, 6206, 6416, 6421, 6504, 6675, 7210, 7603 to 7605, 7609, and 7610 of this title and repealing sections 4091 to 4094 and 6424 of this title] shall apply with respect to articles sold after the date of the enactment of this Act [Jan. 6, 1983]."
Pub. L. 95–618, title II, §233(d), Nov. 9, 1978, 92 Stat. 3192 , provided that: "The amendments made by this section [amending sections 39 [now 34], 4041, 4221, 4483, 6416, 6421, 6424, 6427, 6504, and 6675 of this title and amending a provision set out as a note under section 120 of Title 23, Highways] shall take effect on the first day of the first calendar month which begins more than 10 days after the date of the enactment of this Act [Nov. 9, 1978]."