Us Code § 37 - Overpayments of tax

Full text of Us Code United States Code § 37 — Overpayments of tax, with citation guidance and answers to common questions.

§ 37. Overpayments of tax

For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401.

(Aug. 16, 1954, ch. 736, 68A Stat. 16, §38; renumbered §39, Pub. L. 87–834, §2(a), Oct. 16, 1962, 76 Stat. 962; renumbered §40, Pub. L. 89–44, title VIII, §809(c), June 21, 1965, 79 Stat. 167; renumbered §42, Pub. L. 92–178, title VI, §601(a), Dec. 10, 1971, 85 Stat. 553; renumbered §43, Pub. L. 94–12, title II, §203(a), Mar. 29, 1975, 89 Stat. 29; renumbered §44, Pub. L. 94–12, title II, §204(a), Mar. 29, 1975, 89 Stat. 30; renumbered §45, Pub. L. 94–12, title II, §208(a), Mar. 29, 1975, 89 Stat. 32; renumbered §35, Pub. L. 98–369, div. A, title IV, §471(c), July 18, 1984, 98 Stat. 826; renumbered §36, Pub. L. 107–210, div. A, title II, §201(a), Aug. 6, 2002, 116 Stat. 954; renumbered §37, Pub. L. 110–289, div. C, title I, §3011(a), July 30, 2008, 122 Stat. 2888.)


Editorial Notes

Prior Provisions

A prior section 37 was renumbered section 22 of this title.

Subpart D—Business Related Credits

Sec.
38.
General business credit.
39.
Carryback and carryforward of unused credits.
40.
Alcohol, etc., used as fuel.
40A.
Biodiesel and renewable diesel used as fuel.
40B.
Sustainable aviation fuel credit.
41.
Credit for increasing research activities.
42.
Low-income housing credit.
43.
Enhanced oil recovery credit.
44.
Expenditures to provide access to disabled individuals.
[44A–H.
Renumbered, Repealed.]
45.
Electricity produced from certain renewable resources, etc.
45A.
Indian employment credit.
45B.
Credit for portion of employer social security taxes paid with respect to employee cash tips.
45C.
Clinical testing expenses for certain drugs for rare diseases or conditions.
45D.
New markets tax credit.
45E.
Small employer pension plan startup costs.
45F.
Employer-provided child care credit.
45G.
Railroad track maintenance credit.
45H.
Credit for production of low sulfur diesel fuel.
45I.
Credit for producing oil and gas from marginal wells.
45J.
Credit for production from advanced nuclear power facilities.
45K.
Credit for producing fuel from a nonconventional source.
45L.
New energy efficient home credit.
[45M.
Repealed.]
45N.
Mine rescue team training credit.
45O.
Agricultural chemicals security credit.
45P.
Employer wage credit for employees who are active duty members of the uniformed services.
45Q.
Credit for carbon dioxide sequestration.
45R.
Employee health insurance expenses of small employers.
45S.
Employer credit for paid family and medical leave.
45T.
Auto-enrollment option for retirement savings options provided by small employers.
45U.
Zero-emission nuclear power production credit.
45V.
Credit for production of clean hydrogen.
45W.
Qualified commercial clean vehicle credit.1

        

45X.
Advanced manufacturing production credit.
45Y.
Clean electricity production credit.
45Z.
Clean fuel production credit.
45AA.
Military spouse retirement plan eligibility credit for small employers.

        

Editorial Notes

Amendments

2022—Pub. L. 117–328, div. T, title I, §112(d), Dec. 29, 2022, 136 Stat. 5295, added item 45AA.

Pub. L. 117–169, title I, §§13105(b)(2), 13204(a)(4)(B), 13403(b)(3), 13502(b)(2), 13701(b)(2), 13704(b)(4), Aug. 16, 2022, 136 Stat. 1931, 1939, 1966, 1981, 1990, 2002, added items 45U to 45Z.

Pub. L. 117–169, title I, §13203(d)(2)(D), Aug. 16, 2022, 136 Stat. 1935, which directed amendment of the analysis for "subpart D of subchapter A of chapter 1" by adding item 40B, was executed to this analysis, which is for subpart D of part IV of subchapter A of chapter 1, to reflect the probable intent of Congress.

2019—Pub. L. 116–94, div. O, title I, §105(c), Dec. 20, 2019, 133 Stat. 3148, added item 45T.

2018—Pub. L. 115–141, div. U, title IV, §401(a)(7), (d)(2)(A), Mar. 23, 2018, 132 Stat. 1184, 1208, struck out item 41 "Employee stock ownership credit" and item 45M "Energy efficient appliance credit" and transferred item 45K to appear after item 45J.

2017—Pub. L. 115–97, title I, §13403(d)(3), Dec. 22, 2017, 131 Stat. 2138, added item 45S.

2010—Pub. L. 111–148, title I, §1421(e), Mar. 23, 2010, 124 Stat. 242, added item 45R.

2008—Pub. L. 110–343, div. B, title I, §115(c), Oct. 3, 2008, 122 Stat. 3831, which directed amendment of table of sections for subpart B by adding item 45Q at end, was executed by adding item 45Q at end of table of sections for this subpart to reflect the probable intent of Congress.

Pub. L. 110–245, title I, §111(d), June 17, 2008, 122 Stat. 1635, added item 45P.

Pub. L. 110–234, title XV, §§15321(b)(3)(B), 15343(d), May 22, 2008, 122 Stat. 1513, 1520, and Pub. L. 110–246, title XV, §§15321(b)(3)(B), 15343(d), June 18, 2008, 122 Stat. 2275, 2282, made identical amendments, inserting ", etc.," after "Alcohol" in item 40 and adding item 45O. The amendments by Pub. L. 110–234 were repealed by Pub. L. 110–246, §4(a), June 18, 2008, 122 Stat. 1664.

2006—Pub. L. 109–432, div. A, title IV, §405(d), Dec. 20, 2006, 120 Stat. 2958, added item 45N.

2005—Pub. L. 109–58, title XIII, §§1306(c), 1322(a)(3)(L), 1332(e), 1334(c), 1346(b)(2), Aug. 8, 2005, 119 Stat. 999, 1012, 1026, 1033, 1055, inserted "and renewable diesel" after "Biodiesel" in item 40A and added items 45J to 45M.

2004—Pub. L. 108–357, title II, §245(d), title III, §§302(c)(3), 339(e), 341(d), title VII, §710(b)(3)(B), Oct. 22, 2004, 118 Stat. 1448, 1466, 1484, 1487, 1556, added items 40A and 45G to 45I and inserted ", etc" after "resources" in item 45.

Pub. L. 108–311, title IV, §408(b)(7), Oct. 4, 2004, 118 Stat. 1193, amended directory language of Pub. L. 107–16, §619(c)(3). See 2001 Amendment note below.

2001—Pub. L. 107–16, title VI, §619(c)(3), June 7, 2001, 115 Stat. 110, as amended by Pub. L. 108–311, title IV, §408(b)(7), Oct. 4, 2004, 118 Stat. 1193, added item 45E.

Pub. L. 107–16, title II, §205(b)(2), June 7, 2001, 115 Stat. 53, added item 45F.

2000—Pub. L. 106–554, §1(a)(7) [title I, §121(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–610, added item 45D.

1996—Pub. L. 104–188, title I, §1205(a)(3)(B), Aug. 20, 1996, 110 Stat. 1775, added item 45C.

1993—Pub. L. 103–66, title XIII, §§13322(e), 13443(c), Aug. 10, 1993, 107 Stat. 563, 569, added items 45A and 45B.

1992—Pub. L. 102–486, title XIX, §1914(d), Oct. 24, 1992, 106 Stat. 3023, added item 45.

1990—Pub. L. 101–508, title XI, §§11511(c)(1), 11611(d), Nov. 5, 1990, 104 Stat. 1388–485, 1388–503, added items 43 and 44.

1986—Pub. L. 99–514, title II, §§231(d)(3)(K), 252(d), Oct. 22, 1986, 100 Stat. 2180, 2205, added item 41 relating to credit for increasing research activities and item 42.

1984—Pub. L. 98–369, div. A, title IV, §471(b), July 18, 1984, 98 Stat. 826, added subpart D heading and analysis of sections for subpart D, consisting of items 38 (new), 39 (new), 40 (formerly 44E), and 41 (formerly 44G). Former subpart D was redesignated F.

1 So in original. Does not conform to section catchline.

About This Section

26 U.S.C. § 37 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

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