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26 USC § 36A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037] 

---
identifier: "/us/usc/t26/s36A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 36A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "36A"
section_name: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "A"
subchapter_name: "Determination of Tax Liability"
part_number: "IV"
part_name: "CREDITS AGAINST TAX"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 36A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]

Section, added , , , related to making work pay credit.

## 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 .

### Treatment of Possessions

, , , with respect to taxable years beginning in 2009 and 2010, required the Secretary of the Treasury to pay each possession of the United States with a mirror code tax system amounts equal to the loss to that possession by reason of the making work pay credit and to pay certain possessions without a mirror code tax system amounts estimated as being equal to aggregate benefits that would have been provided to its residents, and provided that, for purposes of , Money and Finance, such payments to possessions would be treated in the same manner as a refund due from the credit formerly allowed under this section.