26 USC § 179A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
---
identifier: "/us/usc/t26/s179A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 179A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "179A"
section_name: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "VI"
part_name: "ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 179A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
Section, added , , ; amended , , ; , , ; , , ; , , , related to deduction for clean-fuel vehicles and certain refueling property. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of , which repealed section 179A in part VI of subchapter A of chapter 1.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .