Compiled December, 2024
Our review of the annotated history for Title 26, United States Code section 468 reveals the following legislative history. Each public law (hereinafter referred to as Pub.L.) represents a separate congressional enactment or bill.
Added: Pub. L. 98–369, div. A, title I, § 91(c)(1), July 18, 1984, 98 Stat. 604,
Amended:
• Pub. L. 99–514, title XVIII, § 1807(a)(4)(A)(i), (B)–(E)(vi), October 22, 1986, 100 Stat. 2812 , 2813 – amended par. (2) generally;
• Pub. L. 102–486, title XIX, § 1917(a), (b), October 24, 1992, 106 Stat. 3024 , 3025 – Subsec. (e)(2)(A) amended by striking “at the rate equal to the highest rate of tax specified in section 11(b)” and inserting “at the rate set forth in subparagraph (B)”, was executed by making the substitution for “at a rate equal to the highest rate of tax specified in section 11(b)”;
• Pub. L. 104–188, title I, § 1704(j)(6), August 20, 1996, 110 Stat. 1882 – provided that the amendment made by section 1917(b)(1) of Pub. L. 102–486 shall be applied as if “at a rate” appeared instead of “at the rate” in the material proposed to be stricken;
• Pub. L. 109–58, title XIII, § 1310(a)–(e), August 8, 2005, 119 Stat. 1007–1009 – Subsec. (e)(2)(A) substituted “rate of 20 percent” for “rate set forth in subparagraph (B)” in introductory provisions.
Subsec. (e)(2)(B) to (D) redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out heading and text of former subpar. (B). Text read as follows: “For purposes of subparagraph (A), the rate set forth in this subparagraph is- “(i) 22 percent in the case of taxable years beginning in calendar year 1994 or 1995, and “(ii) 20 percent in the case of taxable years beginning after December 31, 1995.”
Five public laws affected your section.
Tracing Statutory Language:
- Research fees can be minimized by ordering only the bills that affected specific subdivisions or phrases of interest to you.
- Changes to statutes can sometimes be determined by annotations.
- If annotations are not available, one strategy is to look at each public law noted above to observe the changes. Another strategy is to retain us to trace your language and report our findings back to you. We charge a research fee to trace. Please contact our office to learn about our fees.
We appreciate the opportunity to provide this assistance. If you would like to order the legislative history of this or any other federal statute, please feel free to Contact us.
Since 1974, Legislative Intent Service, Inc. has provided the legislative and regulatory history for all federal bills and regulations.