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[§ 44B. Repealed. [Pub. L. 98–369, div. A, title IV, § 474(m)(1)](/us/pl/98/369/dA/tIV/s474/m/1), July 18, 1984, [98 Stat. 833](/us/stat/98/833)]

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
articles Not indexed
Reform history JSON API

[§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]

Section, added Pub. L. 95–30, title II, § 202(a), May 23, 1977, 91 Stat. 141; amended Pub. L. 95–600, title III, § 321(b)(1), Nov. 6, 1978, 92 Stat. 2834; Pub. L. 96–222, title I, § 103(a)(6)(G)(i), (ii), Apr. 1, 1980, 94 Stat. 210, related to credit for employment of certain new employees.

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 21 of this title.

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