26 U.S.C. § 33 — Tax withheld at source on nonresident

Page 148 TITLE 26—INTERNAL REVENUE CODE § 33 ‘‘(2) NO EFFECT ON DETERMINATION OF GROSS INCOME, ETC.—Except as otherwise provided in this section, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under subsection (a).’’ STUDY ON EARNED INCOME TAX CREDIT CERTIFICATION PROGRAM Pub. L. 108–199, div. F, title II, § 206, Jan. 23, 2004, 118 Stat. 319, provided that: ‘‘(a) STUDY.—The Internal Revenue Service shall con- duct a study, as a part of any program that requires certification (including pre-certification) in order to claim the earned income tax credit under section 32 of the Internal Revenue Code of 1986, on the following matters: ‘‘(1) The costs (in time and money) incurred by the participants in the program. ‘‘(2) The administrative costs incurred by the Inter- nal Revenue Service in operating the program. ‘‘(3) The percentage of individuals included in the program who were not certified for the credit, includ- ing the percentage of individuals who were not cer- tified due to— ‘‘(A) ineligibility for the credit; and ‘‘(B) failure to complete the requirements for cer- tification. ‘‘(4) The percentage of individuals to whom para- graph (3)(B) applies who were— ‘‘(A) otherwise eligible for the credit; and ‘‘(B) otherwise ineligible for the credit. ‘‘(5) The percentage of individuals to whom para- graph (3)(B) applies who— ‘‘(A) did not respond to the request for certifi- cation; and ‘‘(B) responded to such request but otherwise failed to complete the requirements for certifi- cation. ‘‘(6) The reasons— ‘‘(A) for which individuals described in paragraph (5)(A) did not respond to requests for certification; and ‘‘(B) for which individuals described in paragraph (5)(B) had difficulty in completing the requirements for certification. ‘‘(7) The characteristics of those individuals who were denied the credit due to— ‘‘(A) failure to complete the requirements for cer- tification; and ‘‘(B) ineligibility for the credit. ‘‘(8) The impact of the program on non-English speaking participants. ‘‘(9) The impact of the program on homeless and other highly transient individuals. ‘‘(b) REPORT.— ‘‘(1) PRELIMINARY REPORT.—Not later than July 30, 2004, the Commissioner of the Internal Revenue Serv- ice shall submit to Congress a preliminary report on the study conducted under subsection (a). ‘‘(2) FINAL REPORT.—Not later than June 30, 2005, the Commissioner of the Internal Revenue Service shall submit to Congress a final report detailing the findings of the study conducted under subsection (a).’’ PROGRAM TO INCREASE PUBLIC AWARENESS Secretary of the Treasury, or Secretary’s delegate, to establish taxpayer awareness program to inform tax- paying public of availability of earned income credit and child health insurance under this section, see sec- tion 11114 of Pub. L. 101–508, set out as a note under sec- tion 21 of this title. EMPLOYEE NOTIFICATION Pub. L. 99–514, title I, § 111(e), Oct. 22, 1986, 100 Stat. 2108, provided that: ‘‘The Secretary of the Treasury is directed to require, under regulations, employers to no- tify any employee who has not had any tax withheld from wages (other than an employee whose wages are exempt from withholding pursuant to section 3402(n) of the Internal Revenue Code of 1986) that such employee may be eligible for a refund because of the earned in- come credit.’’ DISREGARD OF REFUND FOR DETERMINATION OF ELIGIBILITY FOR FEDERAL BENEFITS OR ASSISTANCE Pub. L. 94–164, § 2(d), Dec. 23, 1975, 89 Stat. 972, as amended by Pub. L. 94–455, title IV, § 402(a), Oct. 4, 1976, 90 Stat. 1558; Pub. L. 95–600, title I, § 105(f), Nov. 6, 1978, 92 Stat. 2776; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘Any refund of Federal income taxes made to any individual by reason of section 43 [now 32] of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to earned income credit), and any payment made by an employer under [former] section 3507 of such Code (relating to advance payment of earned income credit) shall not be taken into account in any year ending before 1980 as income or receipts for purposes of determining the eligibility, for the month in which such refund is made or any month thereafter of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or as- sistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds, but only if such individual (or the family unit of which he is a member) is a recipient of benefits or assistance under such a program for the month before the month in which such refund is made.’’ [Pub. L. 95–600, title I, § 105(g)(3), Nov. 6, 1978, 92 Stat. 2776, provided that: ‘‘Subsection (f) [amending section 2(d) of Pub. L. 94–164, set out above] shall take effect on the date of enactment of this Act [Nov. 6, 1978].’’] § 33. Tax withheld at source on nonresident aliens and foreign corporations There shall be allowed as a credit against the tax imposed by this subtitle the amount of tax withheld at source under subchapter A of chap- ter 3 (relating to withholding of tax on non- resident aliens and on foreign corporations). (Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32; renum- bered § 33 and amended Pub. L. 98–369, div. A, title IV, §§ 471(c), 474(j), July 18, 1984, 98 Stat. 826, 832.) Editorial Notes PRIOR PROVISIONS A prior section 33 was renumbered section 27 of this title. AMENDMENTS 1984—Pub. L. 98–369, § 471(c), renumbered section 32 of this title as this section. Pub. L. 98–369, § 474(j), amended section generally, striking out ‘‘and on tax-free covenant bonds’’ after ‘‘foreign corporations’’ in section catchline, and, in text, substituting ‘‘as a credit against the tax imposed by this subtitle’’ for ‘‘as credits against the tax im- posed by this chapter’’, and striking out designation ‘‘(1)’’ before ‘‘the amount of tax withheld’’, and ‘‘, and (2) the amount of tax withheld at source under sub- chapter B of chapter 3 (relating to interest on tax-free covenant bonds)’’ after ‘‘on foreign corporations)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–369, div. A, title IV, § 475(b), July 18, 1984, 98 Stat. 847, provided that: ‘‘The amendments made by subsections (j) and (r)(29) [amending this section and sections 12, 164, 1441, 1442, 6049, and 7701 of this title and repealing section 1451 of this title] shall not apply with respect to obligations issued before January 1, 1984.’’ Page 149 TITLE 26—INTERNAL REVENUE CODE § 34 § 34. Certain uses of gasoline and special fuels (a) General rule 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 pay- able to the taxpayer— (1) under section 6420 (determined without regard to section 6420(g)), (2) under section 6421 (determined without regard to section 6421(i)), and (3) under section 6427 (determined without regard to section 6427(k)). (b) Exception Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section. (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; re- numbered § 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.) Editorial Notes PRIOR PROVISIONS 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, re- lated to dividends received by individuals, prior to re- peal 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. AMENDMENTS 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))’’. Subsec. (a)(2). Pub. L. 110–172, § 11(a)(4)(B), which di- rected striking out ‘‘with respect to gasoline used dur- ing the taxable year: (A) otherwise than as a fuel in a highway vehicle; or (B) in vehicles while engaged in furnishing certain public passenger land transportation service’’, was executed by striking out ‘‘with respect to gasoline used during the taxable year (A) otherwise than as a fuel in a highway vehicle or (B) in vehicles while engaged in furnishing certain public passenger land transportation service’’ before ‘‘(determined with- out regard to section 6421(i))’’, to reflect the probable intent of Congress. Subsec. (a)(3). Pub. L. 110–172, § 11(a)(4)(C), struck out ‘‘with respect to fuels used for nontaxable purposes or resold during the taxable year’’ before ‘‘(determined without regard to section 6427(k))’’. 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— ‘‘(A) with respect to fuels used for nontaxable pur- poses or resold, or ‘‘(B) with respect to any qualified diesel-powered highway vehicle purchased (or deemed purchased under section 6427(g)(6)), during the taxable year (determined without regard to section 6427(k)).’’ 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)).’’ Pub. L. 99–514, § 1703(e)(2)(F), substituted ‘‘6427(k)’’ for ‘‘6427(j)’’. 1984—Pub. L. 98–369, § 471(c), renumbered section 39 of this title as this section. Subsec. (a)(3). Pub. L. 98–369, § 911(d)(2)(A), which di- rected the amendment of par. (4) by substituting ‘‘6427(j)’’ for ‘‘6427(i)’’ was executed to par. (3) to reflect the probable intent of Congress and the redesignation of par. (4) as (3) by Pub. L. 97–424. Subsec. (b). Pub. L. 98–369, § 911(d)(2)(A), substituted ‘‘6427(j)’’ for ‘‘6427(i)’’. 1983—Pub. L. 97–424, § 515(b)(6)(C), substituted ‘‘and special fuels’’ for ‘‘, special fuels, and lubricating oil’’ after ‘‘gasoline’’ in section catchline. Subsec. (a)(2) to (4). Pub. L. 97–424, § 515(b)(6)(A), in- serted ‘‘and’’ at end of par. (2), redesignated par. (4) as (3), and struck out former (3) which referred to amounts payable to the taxpayer under section 6424 with respect to lubricating oil used during the taxable year for certain nontaxable purposes (determined with- out regard to section 6424(f)). Subsec. (b). Pub. L. 97–424, § 515(b)(6)(B)(i), substituted ‘‘6421 or 6427’’ for ‘‘6421, 6424, or 6427’’ after ‘‘amount payable under’’. Pub. L. 97–424, § 515(b)(6)(B)(ii), substituted ‘‘6421(i) or 6427(i)’’ for ‘‘6421(i), 6424(f), or 6427(i)’’ after ‘‘and, under’’. 1980—Subsec. (a)(4). Pub. L. 96–223 substituted ‘‘6427(i)’’ for ‘‘6427(h)’’. Subsec. (b). 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’’. Subsec. (a)(4). Pub. L. 95–599 substituted ‘‘6427(h)’’ for ‘‘6427(g)’’. Subsec. (b). Pub. L. 95–599 substituted ‘‘6427(h)’’ for ‘‘6427(g)’’. 1976—Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(8), sub- stituted ‘‘6420(g)’’ for ‘‘6420(h)’’. Subsec. (a)(3). Pub. L. 94–455, § 1906(b)(9), substituted ‘‘6424(f)’’ for ‘‘6424(g)’’. Subsec. (a)(4). Pub. L. 94–530 substituted ‘‘6427(g)’’ for ‘‘6427(f)’’. Subsec. (b). Pub. L. 94–530, which directed the amend- ment of subsec. (c) by substituting ‘‘6427(g)’’ for ‘‘6427(f)’’, was executed to subsec. (b) to reflect the probable intent of Congress and the redesignation of subsec. (c) as (b) by Pub. L. 94–455. Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b) and substituted ‘‘section 6421(i), 6424(f), or 6427(f), is payable’’ for ‘‘section 6421(i), 6424(g) or 6427(f) is pay- able’’. Former subsec. (b), relating to determination of taxpayers first taxable year with respect to tax credit for certain uses of gasoline and lubricating oil, was struck out. Subsec. (c). Pub. L. 94–455, § 1901(a)(3), redesignated subsec. (c) as (b). 1970—Pub. L. 91–258, § 207(c)(1), inserted reference to special fuels in section catchline. Subsec. (a)(4). Pub. L. 91–258, § 207(c)(2), added par. (4).