Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 36A (2024) — [§36A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037] Last amended: 2024-12-31 Source: official text