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26 USC § 54 - Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138] 

---
identifier: "/us/usc/t26/s54"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 54 - Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "54"
section_name: "Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]"
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status: "repealed"
---

# [§ 54. Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Section, added , , ; amended , title IV, § 402(c)(1), , , 2610; , , ; , title II, § 202(a), , , 2944; , , ; , title XV, § 15316(c)(1), , , 2273; , , ; , §§ 1531(c)(3), 1541(b)(1), , , 362; , , , related to credit to holders of clean renewable energy bonds.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

> “The amendments made by this section [amending this section and sections 6211 and 6401 of this title and repealing this section and sections 54A to 54F, 54AA, 1397E, and 6431 of this title] shall apply to bonds issued after
> 
> .”

, , , provided that:

### Regulations

, , , provided that the Secretary of the Treasury was to issue regulations required under former  not later than 120 days after .