Amendments
2004—[Pub. L. 108–357] amended section catchline and text generally. Prior to amendment, text read as follows: “Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a).”
1984—[Pub. L. 98–369] amended section generally, substituting “the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a)” for “an amount equal to the amount of the credit allowable to the taxpayer under section 44E for the taxable year (determined without regard to subsection (e) thereof)”.
Effective Date of 2004 Amendment
Amendment by [Pub. L. 108–357] applicable to fuel produced, and sold or used, after Dec. 31, 2004, in taxable years ending after such date, see [section 302(d) of Pub. L. 108–357], set out as a note under [section 38 of this title].
Effective Date of 1984 Amendment
Amendment by [Pub. L. 98–369] 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 a note under [section 21 of this title].
Effective Date
Section applicable to sales or uses after Sept. 30, 1980, in taxable years ending after such date, see [section 232(h)(1) of Pub. L. 96–223], set out as a note under [section 40 of this title].
