26 USC § 51A - Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]
---
identifier: "/us/usc/t26/s51A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 51A - Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "51A"
section_name: "Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]"
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status: "repealed"
---
# [§ 51A. Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]
Section, added , , ; amended , , ; , , ; , , ; , title VI, § 605(a), , , 60; , , ; , , , related to temporary incentives for employing long-term family assistance recipients. See .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to individuals who begin work for the employer after , see , set out as an Effective Date of 2006 Amendment note under .