Excerpts from P.L. 115-97 and Relevant IRC Sections
Excerpts from Public Law 115-97 of 2017
Section 11001 (a)
Section 11002 (a), (e)
Section 11011 (a)
Section 11012
Section 12001 (a)
Section 12002 (a), (d)
Section 12003 (a)
Section 13001 (b)
Section 13101 (a), (b), (d)
Section 13102 (a)
Section 13201 (a), (c), (d) (e), (h)
Section 13204 (a), (b)
Section 13221 (a), (b), (d)
Section 13301 (a)
Section 13302
Section 13309 (a), (c)
Section 13312 (b)
Section 13402 (a), (c)
Section 13502 (a), (b)
Section 13503 (b)
Section 13504(a)
Section 13823 (a)
Section 14401 (a), (e)
Excerpts from Conference Report to Accompany H.R. 1
Excerpts from Joint Explanatory Statement of the Committee of Conference
Internal Revenue Code Sections as of April 10, 2018
Section 42 Low-Income Housing Tax Credit
Section 45D New Markets Tax Credit
Section 48 Energy Tax Credit
Section 48C Advanced Energy Manufacturing Tax Credit
Section 47 Historic Rehabilitation Tax Credit
Section 1(f)
Section 1061 (new) (a), (b), (c)
Section 11 (b)
Section 118 (b)
Section 1256 (e)
Section 1400Z-1
Section 1400Z-2
Section 146 (d)
Section 163 (j)
Section 168 (b), (e), (g), (k)
Section 172 (a)
Section 179 (a)
Section 179 (f)
Section 199A
Section 42 (e), (h)
Section 448 (a), (c), (d)
Section 451 (b), (c)
Section 461 (i), (l)
Section 47 (a), (c)
Section 50 (c)
Section 55 (b), (d)
Section 59A (b), (e)
Section 704 (b), (d)
Section 708 (b)
Section 743 (d)
Section 754