Notes on 26 U.S.C. § 169 : US Code - Notes

Search Notes on 26 U.S.C. § 169 : US Code - Notes

(Added Pub. L. 91-172, title VII, Sec. 704(a), Dec. 30, 1969, 83
Stat. 667; amended Pub. L. 92-178, title I, Sec. 104(f)(2), Dec.
10, 1971, 85 Stat. 502; Pub. L. 93-625, Sec. 3(a), Jan. 3, 1975, 88
Stat. 2109; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), title
XXI, Sec. 2112(b), (c), Oct. 4, 1976, 90 Stat. 1834, 1906; Pub. L.
109-58, title XIII, Sec. 1309(a)-(d), Aug. 8, 2005, 119 Stat. 1007;
Pub. L. 109-135, title IV, Sec. 402(e), Dec. 21, 2005, 119 Stat.
2611.)
REFERENCES IN TEXT
The Federal Water Pollution Control Act, as amended (33 U.S.C.
466 et seq.), referred to in subsec. (d)(1)(B), is act June 30,
1948, ch. 758, as amended generally by Pub. L. 92-500, Sec. 2, Oct.
18, 1972, 86 Stat. 816, which is classified generally to chapter 26
(Sec. 1251 et seq.) of Title 33, Navigation and Navigable Waters.
The subject matter of section 13(a) of the act, referred to in
subsec. (d)(2), is covered by section 1362(1) of Title 33. For
complete classification of this Act to the Code, see Short Title
note set out under section 1251 of Title 33 and Tables.
The Clean Air Act, referred to in subsec. (d)(1)(B), is act July
14, 1955, ch. 360, 69 Stat. 322, as amended, which is classified
generally to chapter 85 (Sec. 7401 et seq.) of Title 42, The Public
Health and Welfare. For complete classification of this Act to the
Code, see Short Title note set out under section 7401 of Title 42
and Tables.
Section 302(b) of the Clean Air Act, referred to in subsec.
(d)(2), formerly classified to section 1857h(b) of Title 42, was
reclassified to section 7602(b) of Title 42 on enactment of Pub. L.
95-95.
PRIOR PROVISIONS
A prior section 169, act Aug. 16, 1954, ch. 736, 68A Stat. 55,
related to amortization of grain-storage facilities, prior to the
reorganization of part VI of subchapter B of chapter 1 of this
title by Pub. L. 91-172.
AMENDMENTS
2005 - Subsec. (d). Pub. L. 109-58, Sec. 1309(c), inserted "and
special rules" after "Definitions" in heading.
Subsec. (d)(3). Pub. L. 109-58, Sec. 1309(d), substituted "Health
and Human Services" for "Health, Education, and Welfare".
Subsec. (d)(4)(B). Pub. L. 109-58, Sec. 1309(b), amended heading
and text of subpar. (B) generally. Prior to amendment, text read as
follows: "In the case of any treatment facility used in connection
with any plant or other property not in operation before January 1,
1969, the preceding sentence shall be applied by substituting
December 31, 1975, for December 31, 1968."
Subsec. (d)(5). Pub. L. 109-58, Sec. 1309(a), added par. (5).
Subsec. (d)(5)(B). Pub. L. 109-135 inserted "in the case of
facility placed in service in connection with a plant or other
property placed in operation after December 31, 1975," before "this
section".
1976 - Subsecs. (b), (c). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out "or his delegate" after "Secretary".
Subsec. (d)(1). Pub. L. 94-455, Secs. 1906(b)(13)(A), 2112(b),
substituted in provisions preceding subpar. (A) "January 1, 1976,"
for "January 1, 1969," and "storing, or preventing the creation or
emission of" for "or storing", struck out in subpar. (B) "or his
delegate" after "Secretary", and added subpar. (C).
Subsec. (d)(4). Pub. L. 94-455, Sec. 2112(c), among other
changes, struck out provisions relating to treatment facilities
placed in service by taxpayer before Jan. 1, 1976, and inserted
provisions that in case of treatment facilities used in connection
with any plan or other property not in operation before Jan. 1,
1969, Dec. 31, 1975, shall be substituted for Dec. 31, 1968, as the
cut-off date for taking into account that portion of the basis
which is attributable to construction, reconstruction, or erection.
1975 - Subsec. (d)(4)(B). Pub. L. 93-625 substituted "January 1,
1976" for "January 1, 1975".
1971 - Subsec. (h). Pub. L. 92-178 struck out provision that
investment credit not be allowed. See section 48(a)(8) of this
title.
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109-135 effective as if included in the
provision of the Energy Policy Act of 2005, Pub. L. 109-58, to
which such amendment relates, see section 402(m)(1) of Pub. L. 109-
135, set out as an Effective and Termination Dates of 2005
Amendments note under section 23 of this title.
Pub. L. 109-58, title XIII, Sec. 1309(e), Aug. 8, 2005, 119 Stat.
1007, provided that: "The amendments made by this section [amending
this section] shall apply to facilities placed in service after
April 11, 2005."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 2112(d)(2) of Pub. L. 94-455, as amended by Pub. L. 99-
514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by subsection (b) [amending this section] shall
apply to taxable years beginning after December 31, 1975. Such
amendments shall not apply in the case of any property with respect
to which the amortization period under section 169 of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954] has begun before
January 1, 1976."
EFFECTIVE DATE
Section 704(c) of Pub. L. 91-172 provided that: "The amendments
made by this section [enacting this section and amending sections
642, 1082, 1245, and 1250 of this title] shall apply with respect
to taxable years ending after December 31, 1968."
TRANSFER OF FUNCTIONS
Functions vested in Secretary of the Interior and Secretary of
Health, Education, and Welfare by subsec. (d)(1)(B), (3) of this
section transferred to Administrator of Environmental Protection
Agency by Reorg. Plan No. 3, of 1970, Sec. 2(a)(9), eff. Dec. 2,
1970, 35 F.R. 15623, 84 Stat. 2086, set out in the Appendix to
Title 5, Government Organization and Employees.
(!1) So in original. Probably should be "a facility".