# § 1324. Refund of internal revenue collections
**(a)** Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of—
**(1)** claims for prior fiscal years; and
**(2)** accounts arising under—
**(A)** “Allowance or drawback (Internal Revenue)”;
**(B)** “Redemption of stamps (Internal Revenue)”;
**(C)** “Refunding legacy taxes, Act of March 30, 1928”;
**(D)** “Repayment of taxes on distilled spirits destroyed by casualty”; and
**(E)** “Refunds and payments of processing and related taxes”.
**(b)** Disbursements may be made from the appropriation made by this section only for—
**(1)** refunds to the limit of liability of an individual tax account; and
**1** refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A,[^1] 36B, 168(k)(4)(F), 53(e),[^1] 54B(h),[^1] 3131, 3132, 3134, 6428, 6428A, 6428B, 6431,[^1] or 7527A of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.
See References in Text note below.
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**Source Credit**: (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 923; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105–34, title I, § 101(d)(1), Aug. 5, 1997, 111 Stat. 799; Pub. L. 107–210, div. A, title II, § 201(c)(1), Aug. 6, 2002, 116 Stat. 960; Pub. L. 109–432, div. A, title IV, § 402(b)(2), Dec. 20, 2006, 120 Stat. 2954; Pub. L. 110–185, title I, § 101(f)(1), Feb. 13, 2008, 122 Stat. 617; Pub. L. 110–234, title XV, § 15316(c)(6), May 22, 2008, 122 Stat. 1511; Pub. L. 110–246, § 4(a), title XV, § 15316(c)(6), June 18, 2008, 122 Stat. 1664, 2273; Pub. L. 110–289, div. C, title I, § 3011(b)(3), title III, § 3081(c), July 30, 2008, 122 Stat. 2891, 2906; Pub. L. 111–5, div. B, title I, §§ 1001(e)(2), 1004(b)(8), 1531(c)(1), Feb. 17, 2009, 123 Stat. 312, 314, 360; Pub. L. 111–148, title I, § 1401(d)(1), title X, § 10909(b)(2)(P), (c), Mar. 23, 2010, 124 Stat. 220, 1023; Pub. L. 111–312, title I, § 101(b)(1), Dec. 17, 2010, 124 Stat. 3298; Pub. L. 113–295, div. A, title II, § 221(a)(112)(D), Dec. 19, 2014, 128 Stat. 4054; Pub. L. 116–136, div. A, title II, § 2201(g)(1), Mar. 27, 2020, 134 Stat. 339; Pub. L. 116–260, div. N, title II, § 272(g)(1), Dec. 27, 2020, 134 Stat. 1976; Pub. L. 117–2, title IX, §§ 9601(c)(3)(A), 9611(b)(4)(C), 9631(c)(2), 9641(b), 9651(b), Mar. 11, 2021, 135 Stat. 143, 150, 160, 171, 182; Pub. L. 117–328, div. T, title I, § 103(d), Dec. 29, 2022, 136 Stat. 5285.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 1324(a) | 31:725q–1a(1st par.). | June 19, 1948, ch. 558, § 101(words before proviso in par. under heading “Bureau of Internal Revenue”), 62 Stat. 561. |
| 1324(b) | 31:725q–1a(last par.). | June 19, 1948, ch. 558, 62 Stat. 560, § 302(last par); added Sept. 8, 1978, Pub. L. 95–355, § 303, 92 Stat. 563. |
In subsection (a), the words “Necessary amounts are appropriated to the Secretary of the Treasury” are added to reflect the introductory language of the Act of . The words “on and after ” are omitted as executed.
In subsection (b), the words “appropriation made by this section” are substituted for “the appropriation to the Treasury Department entitled ‘Bureau of Internal Revenue Refunding Internal-Revenue Collections’ ” to eliminate unnecessary words.
### Amendment of Subsection (b)(2)
, (f), , , 5286, provided that, applicable to taxable years beginning after , subsection (b)(2) of this section is amended by striking “or 7527A” and inserting “7527A, or 6433”. See 2022 Amendment note below.
## Editorial Notes
### References in Text
Act of , referred to in subsec. (a)(2)(C), is , , which is not classified to the Code.
The Taxpayer Relief Act of 1997, referred to in subsec. (b)(2), is , , . For complete classification of this Act to the Code, see Short Title of 1997 Amendment note set out under , Internal Revenue Code, and Tables.
Sections 21, 24, 25A, 35, 36, 36A, 36B, 168, 53, 54B, 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, and 7527A of the Internal Revenue Code of 1986, referred to in subsec. (b)(2), are classified to sections 21, 24, 25A, 35, 36, 36A, 36B, 168, 53, 54B, 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, and 7527A, respectively, of Title 26, Internal Revenue Code. was repealed by , , . Subsec. (e) of , which related to a special rule for individuals with long-term unused credits, was repealed by , , . Sections 54B and 6431 of Title 26 were repealed by , , .
Section 3081(b)(2) of the Housing Assistance Tax Act of 2008, referred to in subsec. (b)(2), is , div. C, title III, , , which is not classified to the Code.
### Codification
and made identical amendments to this section. The amendments by were repealed by .
### Amendments
2022—Subsec. (b)(2). substituted “7527A, or 6433” for “or 7527A”.
2021—Subsec. (b)(2). , inserted “3134,” before “6428”.
, inserted “3131, 3132,” before “6428”.
, inserted “21,” before “24”.
, inserted “24,” before “25A” and substituted “6431, or 7527A” for “or 6431”.
, inserted “6428B,” after “6428A,”.
2020—Subsec. (b)(2). inserted “6428A,” after “6428,”.
inserted “6428,” after “54B(h),”.
2014—Subsec. (b)(2). substituted “or 6431” for “6428, or 6431,”.
2010—Subsec. (b)(2). , (c), as amended by , temporarily inserted “36C,” after “36B,”. See Effective and Termination Dates of 2010 Amendment note below.
, inserted “36B,” after “36A,”.
2009—Subsec. (b)(2). , substituted “6428, or 6431,” for “or 6428”.
, inserted “25A,” after “section”.
, inserted “36A,” after “36,”.
2008—Subsec. (b)(2). , inserted “168(k)(4)(F),” after “36,” and “, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008” before period at end.
, inserted “36,” after “35,”.
, substituted “, 53(e), 54B(h), or 6428” for “or 6428 or 53(e)”.
inserted “or 6428” after “section 35”.
2006—Subsec. (b)(2). inserted “or 53(e)” after “section 35”.
2002—Subsec. (b)(2). inserted “, or from section 35 of such Code” before period at end.
1997—Subsec. (b)(2). inserted before period at end “, or enacted by the Taxpayer Relief Act of 1997”.
1986—Subsec. (b)(2). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2022 Amendment
Amendment by applicable to taxable years beginning after , see , set out as an Effective Date note under , Internal Revenue Code.
### Effective Date of 2021 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
Amendment by applicable to amounts paid with respect to calendar quarters beginning after , see , set out as an Effective Date note under secton 3131 of Title 26, Internal Revenue Code.
Amendment by applicable to calendar quarters beginning after , see , set out as an Effective Date note under secton 3134 of Title 26, Internal Revenue Code.
### Effective Date of 2014 Amendment
Amendment by effective , subject to a savings provision, see , set out as a note under , Internal Revenue Code.
### Effective and Termination Dates of 2010 Amendment
Amendment by applicable to taxable years ending after , see , set out as an Effective Date note under , Internal Revenue Code.
Amendment by inapplicable to taxable years beginning after , and this section is amended to read as if such amendment had never been enacted, see , set out as a note under , Internal Revenue Code.
Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
### Effective Date of 2009 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
Amendment by applicable to taxable years beginning after , see , set out as an Effective and Termination Dates of 2009 Amendment note under , Internal Revenue Code.
Amendment by applicable to obligations issued after , see , set out as a note under , Internal Revenue Code.
### Effective Date of 2008 Amendment
Amendment by applicable to residences purchased on or after , in taxable years ending on or after such date, see , set out as a note under , Internal Revenue Code.
Amendment by applicable to taxable years ending after , see , set out as a note under , Internal Revenue Code.
Amendment of this section and repeal of by effective , the date of enactment of , except as otherwise provided, see , set out as an Effective Date note under , Agriculture.
Amendment by applicable to obligations issued after , see , set out as a note under , Internal Revenue Code.
### Effective Date of 2006 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
### Effective Date of 1997 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under , Internal Revenue Code.
### Construction of 2002 Amendment
Nothing in amendment by , other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see , set out as a Construction note under , Internal Revenue Code.
### Coordination With Refund Provision
> “For purposes of
>
> of the United States Code, section 32 of the Internal Revenue Code of 1986 [
>
> ] (as amended by this Act) shall be considered to be a credit provision of the Internal Revenue Code of 1954 enacted before
>
> .”
, , , provided that: