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26 U.S.C. § 36A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 111–5, div. B, title I, § 1001(a), Feb. 17, 2009, 123 Stat. 309, related to making work pay credit.
#### Effective Date of Repeal
Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under [section 1 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim).
#### Treatment of Possessions
Pub. L. 111–5, div. B, title I, § 1001(b), Feb. 17, 2009, 123 Stat. 310, with respect to taxable years beginning in 2009 and 2010, required the Secretary of the Treasury to pay each possession of the United States with a mirror code tax system amounts equal to the loss to that possession by reason of the making work pay credit and to pay certain possessions without a mirror code tax system amounts estimated as being equal to aggregate benefits that would have been provided to its residents, and provided that, for purposes of [section 1324(b)(2) of Title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1324/b/2&num=0&edition=prelim), Money and Finance, such payments to possessions would be treated in the same manner as a refund due from the credit formerly allowed under this section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 36A
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Source file: Laws/federal/codes/united-states-code/title-26/section-36a-repealed-pub-l-113295-div-a-title-ii-221-a-5-a-dec-19-2014-128-stat-4037--c943f4b8a0.md
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Source location: Title 26, Chapter 1, § 36A; chapter-001-normal-taxes-and-surtaxes.md
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### Statutory Notes
Section, added Pub. L. 111–5, div. B, title I, § 1001(a), Feb. 17, 2009, 123 Stat. 309, related to making work pay credit.
#### Effective Date of Repeal
Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under [section 1 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim).
#### Treatment of Possessions
Pub. L. 111–5, div. B, title I, § 1001(b), Feb. 17, 2009, 123 Stat. 310, with respect to taxable years beginning in 2009 and 2010, required the Secretary of the Treasury to pay each possession of the United States with a mirror code tax system amounts equal to the loss to that possession by reason of the making work pay credit and to pay certain possessions without a mirror code tax system amounts estimated as being equal to aggregate benefits that would have been provided to its residents, and provided that, for purposes of [section 1324(b)(2) of Title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1324/b/2&num=0&edition=prelim), Money and Finance, such payments to possessions would be treated in the same manner as a refund due from the credit formerly allowed under this section.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of—
(1) claims for prior fiscal years; and
(2) accounts arising under—
(A) “Allowance or drawback (Internal Revenue)”;
(B) “Redemption of stamps (Internal Revenue)”;
(C) “Refunding legacy taxes, Act of March 30, 1928”;
(D) “Repayment of taxes on distilled spirits destroyed by casualty”; and
(E) “Refunds and payments of processing and related taxes”.
**(b)** Disbursements may be made from the appropriation made by this section only for—
(1) refunds to the limit of liability of an individual tax account; and
(2) refunds due from credit provisions of the Internal Revenue Code of 1986 ([26 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim) et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A,11 See References in Text note below. 36B, 168(k)(4)(F), 53(e),1 54B(h),1 3131, 3132, 3134, 6428, 6428A, 6428B, 6431,1 or 7527A of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 1324
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Federal law — U.S. Code and appendices · legal_authorities
Page 161
TITLE 26—INTERNAL REVENUE CODE
§ 36B
1 So in original. Probably should be preceded by ‘‘section’’.
[amending this section] shall apply to residences pur-
chased after June 30, 2010.’’
EFFECTIVE DATE OF 2009 AMENDMENT
Pub. L. 111–92, § 11(j)(1)–(3), Nov. 6, 2009, 123 Stat. 2991,
provided that:
‘‘(1) IN
GENERAL.—The amendments made by sub-
sections (b), (c), (d), and (g) [amending this section]
shall apply to residences purchased after the date of
the enactment of this Act [Nov. 6, 2009].
‘‘(2) EXTENSIONS.—The amendments made by sub-
sections (a) [amending this section], (f) [amending this
section], and (i) [amending section 1400C of this title]
shall apply to residences purchased after November 30,
2009.
‘‘(3) WAIVER OF RECAPTURE.—The amendment made by
subsection (e) [amending this section] shall apply to
dispositions and cessations after December 31, 2008.’’
Pub. L. 111–92, § 12(e), Nov. 6, 2009, 123 Stat. 2992, pro-
vided that:
‘‘(1) IN
GENERAL.—Except as otherwise provided in
this subsection, the amendments made by this section
[amending this section and section 6213 of this title]
shall apply to purchases after the date of the enact-
ment of this Act [Nov. 6, 2009].
‘‘(2) DOCUMENTATION REQUIREMENT.—The amendments
made by subsection (b) [amending this section] shall
apply to returns for taxable years ending after the date
of the enactment of this Act [Nov. 6, 2009].
‘‘(3) TREATMENT AS MATHEMATICAL AND CLERICAL ER-
RORS.—The
amendments
made
by
subsection
(d)
[amending section 6213 of this title] shall apply to re-
turns for taxable years ending on or after April 9, 2008.’’
Pub. L. 111–5, div. B, title I, § 1006(f), Feb. 17, 2009, 123
Stat. 317, provided that: ‘‘The amendments made by
this section [amending this section and sectio
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 36A
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.