Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 45M (2024) — [§45M. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208] Last amended: 2024-12-31 Source: official text