26 USC § 44B - Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
---
identifier: "/us/usc/t26/s44B"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 44B - Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "44B"
section_name: "Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]"
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status: "repealed"
---
# [§ 44B. Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
Section, added , , ; amended , , ; , (ii), , , related to credit for employment of certain new employees.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to taxable years beginning after , and to carrybacks from such years, see , set out as an Effective Date of 1984 Amendment note under .