[§1238. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(35)](/us/pl/101/508/tXI/s11801/a/35), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521) — repealed] — Version History

26 U.S.C. § 1238

Changed in 3 of 383 releases across 383 total release points.

119th Congress 2025–2026

July 12, 2026 Public Law 119-102 Current

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- July 12, 2026 Public Law 119-102, except 101
  
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- June 26, 2026 Public Law 119-100
  
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- June 12, 2026 Public Law 119-99
  
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- May 29, 2026 Public Law 119-95
  
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- May 28, 2026 Public Law 119-94
  
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- May 19, 2026 Public Law 119-93
  
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- May 11, 2026 Public Law 119-90
  
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- May 4, 2026 Public Law 119-88
  
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- April 30, 2026 Public Law 119-87
  
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- April 18, 2026 Public Law 119-84
  
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- April 13, 2026 Public Law 119-83
  
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- January 23, 2026 Public Law 119-73
  
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- January 23, 2026 Public Law 119-73, except 60
  
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- January 20, 2026 Public Law 119-72, except 60
  
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- January 14, 2026 Public Law 119-69, except 60
  
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- December 29, 2025 Public Law 119-68, except 60
  
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- December 18, 2025 Public Law 119-59
  
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- December 12, 2025 Public Law 119-57
  
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- December 2, 2025 Public Law 119-46
  
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- December 1, 2025 Public Law 119-43
  
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- September 5, 2025 Public Law 119-36
  
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- August 19, 2025 Public Law 119-34
  
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- August 14, 2025 Public Law 119-33
  
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- July 30, 2025 Public Law 119-31
  
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- July 18, 2025 Public Law 119-27, except 21
  
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- July 16, 2025 Public Law 119-26, except 21
  
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- July 7, 2025 Public Law 119-23, except 21
  
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- June 12, 2025 Public Law 119-18
  
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- May 19, 2025 Public Law 119-12
  
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- March 15, 2025 Public Law 119-4
  
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- January 29, 2025 Public Law 119-1
  
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118th Congress 2023–2025

51 unchanged versions
- January 6, 2025 Public Law 118-274, except 159
  
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- January 4, 2025 Public Law 118-271, except 159
  
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- January 4, 2025 Public Law 118-250, except 159
  
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- January 4, 2025 Public Law 118-233, except 159
  
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- December 23, 2024 Public Law 118-209, except 159
  
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- December 21, 2024 Public Law 118-158
  
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- December 17, 2024 Public Law 118-157
  
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- December 17, 2024 Public Law 118-151
  
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- December 12, 2024 Public Law 118-150
  
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- December 11, 2024 Public Law 118-145
  
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- November 25, 2024 Public Law 118-136
  
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- November 21, 2024 Public Law 118-107
  
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- October 4, 2024 Public Law 118-106
  
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- October 2, 2024 Public Law 118-105
  
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- September 30, 2024 Public Law 118-90
  
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- September 20, 2024 Public Law 118-82
  
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- July 30, 2024 Public Law 118-78
  
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- July 25, 2024 Public Law 118-71
  
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- July 12, 2024 Public Law 118-70
  
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- July 2, 2024 Public Law 118-66
  
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- June 17, 2024 Public Law 118-65
  
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- May 24, 2024 Public Law 118-64
  
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- May 24, 2024 Public Law 118-64, except 63
  
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- May 13, 2024 Public Law 118-62
  
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- May 7, 2024 Public Law 118-59
  
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- April 24, 2024 Public Law 118-51
  
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- April 20, 2024 Public Law 118-49
  
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- March 23, 2024 Public Law 118-47
  
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- March 18, 2024 Public Law 118-44
  
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- March 18, 2024 Public Law 118-44, except 42
  
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- March 8, 2024 Public Law 118-41
  
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- March 1, 2024 Public Law 118-40
  
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- February 9, 2024 Public Law 118-39
  
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- December 26, 2023 Public Law 118-34
  
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- December 26, 2023 Public Law 118-34, except 31
  
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- December 21, 2023 Public Law 118-30
  
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- November 17, 2023 Public Law 118-22
  
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- December 1, 2023 Public Law 118-22u1
  
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- November 13, 2023 Public Law 118-21
  
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- October 6, 2023 Public Law 118-19
  
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- October 2, 2023 Public Law 118-16
  
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- September 22, 2023 Public Law 118-14
  
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- August 7, 2023 Public Law 118-13
  
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- July 26, 2023 Public Law 118-10
  
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- July 25, 2023 Public Law 118-9
  
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- June 30, 2023 Public Law 118-7
  
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- June 14, 2023 Public Law 118-6
  
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- June 3, 2023 Public Law 118-5
  
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- April 10, 2023 Public Law 118-3
  
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- April 10, 2023 Public Law 118-3, except 328
  
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- March 20, 2023 Public Law 118-2, except 263 and 328
  
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117th Congress 2021–2023

69 unchanged versions
- January 5, 2023 Public Law 117-362, except 263 and 328
  
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- January 5, 2023 Public Law 117-338, except 263 and 328
  
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- December 27, 2022 Public Law 117-327, except 263
  
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- December 27, 2022 Public Law 117-327, except 263 and 286
  
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- December 27, 2022 Public Law 117-285, except 263
  
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- December 21, 2022 Public Law 117-262
  
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- December 19, 2022 Public Law 117-234
  
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- December 13, 2022 Public Law 117-228
  
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- December 9, 2022 Public Law 117-227
  
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- December 7, 2022 Public Law 117-224
  
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- October 19, 2022 Public Law 117-214
  
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- December 1, 2022 Public Law 117-214u1
  
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- October 11, 2022 Public Law 117-200
  
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- October 4, 2022 Public Law 117-185
  
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- September 16, 2022 Public Law 117-177
  
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- August 26, 2022 Public Law 117-174
  
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- August 26, 2022 Public Law 117-174, except 169
  
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- August 10, 2022 Public Law 117-168, except 167
  
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- August 5, 2022 Public Law 117-166
  
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- August 3, 2022 Public Law 117-164
  
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- June 25, 2022 Public Law 117-159
  
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- June 23, 2022 Public Law 117-154
  
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- June 21, 2022 Public Law 117-151
  
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- June 16, 2022 Public Law 117-148
  
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- June 16, 2022 Public Law 117-145
  
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- June 7, 2022 Public Law 117-139
  
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- May 21, 2022 Public Law 117-129
  
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- May 16, 2022 Public Law 117-127
  
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- May 13, 2022 Public Law 117-125
  
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- May 12, 2022 Public Law 117-122
  
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- May 5, 2022 Public Law 117-116
  
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- April 29, 2022 Public Law 117-114
  
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- April 19, 2022 Public Law 117-113, except 103
  
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- April 13, 2022 Public Law 117-111, except 103
  
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- April 8, 2022 Public Law 117-110, except 103
  
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- April 6, 2022 Public Law 117-108, except 103
  
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- March 29, 2022 Public Law 117-107, except 103
  
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- March 15, 2022 Public Law 117-102
  
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- March 15, 2022 Public Law 117-102u1
  
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- December 27, 2021 Public Law 117-81
  
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- December 27, 2021 Public Law 117-81u1
  
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- December 27, 2021 Public Law 117-80
  
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- December 27, 2021 Public Law 117-80, except 58
  
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- December 23, 2021 Public Law 117-79, except 58
  
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- December 23, 2021 Public Law 117-78, except 58
  
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- December 21, 2021 Public Law 117-76, except 58
  
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- December 16, 2021 Public Law 117-73, except 58
  
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- December 10, 2021 Public Law 117-71, except 58
  
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- December 3, 2021 Public Law 117-70, except 58
  
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- November 30, 2021 Public Law 117-69, except 58
  
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- November 18, 2021 Public Law 117-61, except 58
  
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- November 12, 2021 Public Law 117-57
  
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- October 31, 2021 Public Law 117-52
  
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- October 14, 2021 Public Law 117-50
  
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- October 13, 2021 Public Law 117-49
  
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- October 8, 2021 Public Law 117-47
  
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- October 2, 2021 Public Law 117-44
  
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- September 30, 2021 Public Law 117-42
  
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- September 24, 2021 Public Law 117-41
  
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- August 31, 2021 Public Law 117-39
  
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- August 25, 2021 Public Law 117-38
  
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- August 6, 2021 Public Law 117-36
  
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- August 5, 2021 Public Law 117-32
  
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- July 30, 2021 Public Law 117-31
  
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- July 29, 2021 Public Law 117-30
  
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- July 26, 2021 Public Law 117-28
  
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- July 6, 2021 Public Law 117-26
  
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- June 30, 2021 Public Law 117-24
  
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- June 17, 2021 Public Law 117-17, except 1 and 2
  
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116th Congress 2019–2021

55 unchanged versions
- January 13, 2021 Public Law 116-344
  
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- January 13, 2021 Public Law 116-344, except 283
  
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- January 13, 2021 Public Law 116-344, except 283u1
  
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- January 13, 2021 Public Law 116-344, except 260 and 283
  
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- January 5, 2021 Public Law 116-344, except 260, 283, and 315
  
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- January 5, 2021 Public Law 116-314, except 260 and 283
  
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- December 31, 2020 Public Law 116-282, except 260
  
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- December 23, 2020 Public Law 116-259
  
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- December 22, 2020 Public Law 116-252
  
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- December 20, 2020 Public Law 116-226
  
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- December 17, 2020 Public Law 116-220
  
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- December 11, 2020 Public Law 116-216
  
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- December 5, 2020 Public Law 116-214
  
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- October 30, 2020 Public Law 116-193
  
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- October 21, 2020 Public Law 116-182
  
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- October 13, 2020 Public Law 116-169
  
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- October 2, 2020 Public Law 116-163
  
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- August 14, 2020 Public Law 116-158
  
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- August 8, 2020 Public Law 116-155
  
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- August 4, 2020 Public Law 116-152
  
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- August 3, 2020 Public Law 116-151
  
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- July 22, 2020 Public Law 116-150
  
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- July 14, 2020 Public Law 116-149
  
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- July 13, 2020 Public Law 116-148
  
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- July 4, 2020 Public Law 116-147
  
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- June 17, 2020 Public Law 116-145
  
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- June 17, 2020 Public Law 116-145u1
  
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- June 16, 2020 Public Law 116-144
  
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- June 5, 2020 Public Law 116-142
  
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- May 29, 2020 Public Law 116-141
  
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- April 28, 2020 Public Law 116-140
  
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- April 28, 2020 Public Law 116-140u1
  
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- April 24, 2020 Public Law 116-139
  
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- April 10, 2020 Public Law 116-138, except 113
  
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- March 26, 2020 Public Law 116-135, except 113
  
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- March 23, 2020 Public Law 116-130, except 113
  
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- January 24, 2020 Public Law 116-108
  
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- January 24, 2020 Public Law 116-108, except 92
  
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- January 24, 2020 Public Law 116-108, except 92 and 94
  
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- December 19, 2019 Public Law 116-91
  
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- December 5, 2019 Public Law 116-78
  
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- November 25, 2019 Public Law 116-72
  
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- November 8, 2019 Public Law 116-68
  
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- November 8, 2019 Public Law 116-68u1
  
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- October 9, 2019 Public Law 116-65
  
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- October 4, 2019 Public Law 116-63
  
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- September 27, 2019 Public Law 116-59
  
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- September 22, 2019 Public Law 116-57
  
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- August 23, 2019 Public Law 116-56
  
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- August 2, 2019 Public Law 116-38
  
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- July 30, 2019 Public Law 116-35
  
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- July 29, 2019 Public Law 116-34
  
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- July 25, 2019 Public Law 116-33
  
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- July 5, 2019 Public Law 116-29
  
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- June 12, 2019 Public Law 116-21
  
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June 6, 2019 Public Law 116-20

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8 unchanged versions
- May 31, 2019 Public Law 116-19
  
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- May 23, 2019 Public Law 116-18
  
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- May 10, 2019 Public Law 116-17
  
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- April 18, 2019 Public Law 116-16
  
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- April 12, 2019 Public Law 116-13
  
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- April 8, 2019 Public Law 116-12
  
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- March 21, 2019 Public Law 116-10
  
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- March 8, 2019 Public Law 116-8, except 6
  
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115th Congress 2017–2019

75 unchanged versions
- January 14, 2019 Public Law 115-442
  
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- January 14, 2019 Public Law 115-442, except 334
  
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- January 3, 2019 Public Law 115-419, except 334
  
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- December 21, 2018 Public Law 115-384, except 282 and 334
  
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- December 20, 2018 Public Law 115-338, except 254, 282, and 334
  
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- December 19, 2018 Public Law 115-333, except 254 and 282
  
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- December 17, 2018 Public Law 115-324, except 254 and 282
  
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- November 29, 2018 Public Law 115-280, except 254 and 271
  
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- October 31, 2018 Public Law 115-273, except 254 and 271
  
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- October 16, 2018 Public Law 115-269, except 254
  
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- October 16, 2018 Public Law 115-269, except 232 and 254
  
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- October 3, 2018 Public Law 115-253, except 232
  
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- September 21, 2018 Public Law 115-244, except 232
  
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- September 20, 2018 Public Law 115-243, except 232
  
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- September 18, 2018 Public Law 115-242, except 232
  
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- September 17, 2018 Public Law 115-240, except 232
  
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- September 13, 2018 Public Law 115-239, except 232
  
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- September 7, 2018 Public Law 115-238, except 232
  
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- August 14, 2018 Public Law 115-236, except 232
  
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- August 8, 2018 Public Law 115-231
  
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- August 2, 2018 Public Law 115-230
  
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- July 30, 2018 Public Law 115-223
  
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- July 24, 2018 Public Law 115-218
  
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- July 20, 2018 Public Law 115-201
  
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- July 7, 2018 Public Law 115-196
  
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- June 25, 2018 Public Law 115-193
  
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- June 18, 2018 Public Law 115-185
  
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- June 6, 2018 Public Law 115-182
  
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- June 5, 2018 Public Law 115-181
  
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- June 1, 2018 Public Law 115-179
  
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- May 22, 2018 Public Law 115-173
  
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- May 9, 2018 Public Law 115-171
  
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- May 7, 2018 Public Law 115-170, except 141
  
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- April 23, 2018 Public Law 115-168, except 141
  
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- April 13, 2018 Public Law 115-166, except 141
  
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- April 11, 2018 Public Law 115-164, except 141
  
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- March 16, 2018 Public Law 115-137
  
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- March 9, 2018 Public Law 115-132
  
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- February 26, 2018 Public Law 115-129
  
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- February 16, 2018 Public Law 115-127, except 123
  
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- January 31, 2018 Public Law 115-122
  
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- January 12, 2018 Public Law 115-117
  
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- January 12, 2018 Public Law 115-117, except 91 and 96
  
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- January 12, 2018 Public Law 115-117, except 91, 96, and 97
  
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- December 20, 2017 Public Law 115-95, except 91
  
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- December 8, 2017 Public Law 115-90
  
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- November 21, 2017 Public Law 115-89
  
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- November 17, 2017 Public Law 115-84
  
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- November 2, 2017 Public Law 115-82
  
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- October 26, 2017 Public Law 115-73
  
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- October 18, 2017 Public Law 115-71
  
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- October 6, 2017 Public Law 115-68
  
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- September 29, 2017 Public Law 115-64
  
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- September 27, 2017 Public Law 115-61
  
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- September 15, 2017 Public Law 115-60
  
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- September 12, 2017 Public Law 115-57
  
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- August 23, 2017 Public Law 115-55
  
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- August 18, 2017 Public Law 115-51
  
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- August 12, 2017 Public Law 115-46
  
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- August 12, 2017 Public Law 115-46u1
  
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- August 4, 2017 Public Law 115-45
  
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- June 30, 2017 Public Law 115-43
  
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- June 27, 2017 Public Law 115-42
  
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- June 14, 2017 Public Law 115-40
  
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- June 14, 2017 Public Law 115-40u1
  
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- June 6, 2017 Public Law 115-39
  
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- June 2, 2017 Public Law 115-37
  
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- May 17, 2017 Public Law 115-35
  
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- April 28, 2017 Public Law 115-30
  
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- April 19, 2017 Public Law 115-29
  
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- April 3, 2017 Public Law 115-22
  
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- March 31, 2017 Public Law 115-18
  
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- March 28, 2017 Public Law 115-15
  
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- March 27, 2017 Public Law 115-14
  
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- February 28, 2017 Public Law 115-8
  
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114th Congress 2015–2017

29 unchanged versions
- January 6, 2017 Public Law 114-329
  
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- January 6, 2017 Public Law 114-329, except 328
  
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- December 16, 2016 Public Law 114-327
  
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- December 16, 2016 Public Law 114-321
  
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- December 16, 2016 Public Law 114-321, except 255
  
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- December 16, 2016 Public Law 114-314, except 255
  
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- December 15, 2016 Public Law 114-277, except 255 and 268
  
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- December 10, 2016 Public Law 114-254
  
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- December 8, 2016 Public Law 114-253
  
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- November 28, 2016 Public Law 114-248
  
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- October 14, 2016 Public Law 114-244u1
  
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- October 7, 2016 Public Law 114-243
  
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- September 30, 2016 Public Law 114-229
  
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- September 23, 2016 Public Law 114-221
  
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- July 29, 2016 Public Law 114-219
  
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- July 29, 2016 Public Law 114-219u1
  
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- July 20, 2016 Public Law 114-195
  
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- July 6, 2016 Public Law 114-189
  
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- June 22, 2016 Public Law 114-183
  
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- June 3, 2016 Public Law 114-165
  
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- May 20, 2016 Public Law 114-163
  
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- May 16, 2016 Public Law 114-156
  
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- May 11, 2016 Public Law 114-153
  
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- May 9, 2016 Public Law 114-152
  
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- April 29, 2016 Public Law 114-150
  
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- April 19, 2016 Public Law 114-146
  
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- April 11, 2016 Public Law 114-143
  
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- March 30, 2016 Public Law 114-141
  
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- March 18, 2016 Public Law 114-139
  
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December 28, 2015 Public Law 114-115

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21 unchanged versions
- December 28, 2015 Public Law 114-115, except 95
  
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- December 28, 2015 Public Law 114-114, except 95 and 113
  
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- December 16, 2015 Public Law 114-100, except 94 and 95
  
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- November 25, 2015 Public Law 114-93, except 92
  
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- November 5, 2015 Public Law 114-86
  
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- November 5, 2015 Public Law 114-86u1
  
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- October 29, 2015 Public Law 114-73
  
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- October 22, 2015 Public Law 114-72
  
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- October 16, 2015 Public Law 114-71
  
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- October 7, 2015 Public Law 114-67
  
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- September 30, 2015 Public Law 114-58
  
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- August 7, 2015 Public Law 114-49
  
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- July 28, 2015 Public Law 114-38
  
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- July 20, 2015 Public Law 114-37
  
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- July 6, 2015 Public Law 114-30
  
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- June 15, 2015 Public Law 114-25
  
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- May 29, 2015 Public Law 114-22
  
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- May 22, 2015 Public Law 114-19
  
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- April 30, 2015 Public Law 114-11
  
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- May 14, 2015 Public Law 114-11u1
  
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- April 7, 2015 Public Law 114-9
  
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113th Congress 2013–2014

40 unchanged versions
- December 19, 2014 Public Law 113-296
  
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- December 19, 2014 Public Law 113-296, except 287
  
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- December 19, 2014 Public Law 113-296, except 287 and 291
  
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- December 19, 2014 Public Law 113-296, except 287, 291, and 295
  
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- December 19, 2014 Public Law 113-290, except 235 and 287
  
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- December 18, 2014 Public Law 113-271, except 235
  
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- December 16, 2014 Public Law 113-234
  
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- December 4, 2014 Public Law 113-201
  
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- November 19, 2014 Public Law 113-186
  
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- October 6, 2014 Public Law 113-185
  
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- November 6, 2014 Public Law 113-185u1
  
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- September 19, 2014 Public Law 113-165
  
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- September 2, 2014 Public Law 113-163
  
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- August 28, 2014 Public Law 113-163, except 159
  
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- August 4, 2014 Public Law 113-145, except 128
  
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- August 20, 2014 Public Law 113-145, except 128u1
  
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- July 25, 2014 Public Law 113-142, except 128
  
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- July 7, 2014 Public Law 113-126
  
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- June 30, 2014 Public Law 113-125
  
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- June 10, 2014 Public Law 113-121
  
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- June 10, 2014 Public Law 113-120
  
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- May 30, 2014 Public Law 113-108
  
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- May 16, 2014 Public Law 113-103
  
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- April 18, 2014 Public Law 113-100
  
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- May 5, 2014 Public Law 113-100u1
  
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- April 15, 2014 Public Law 113-99
  
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- March 21, 2014 Public Law 113-88
  
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- March 6, 2014 Public Law 113-86, except 79
  
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- January 16, 2014 Public Law 113-75
  
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- January 16, 2014 Public Law 113-75, except 66
  
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- December 20, 2013 Public Law 113-65
  
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- December 2, 2013 Public Law 113-56
  
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- November 21, 2013 Public Law 113-52
  
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- November 13, 2013 Public Law 113-49
  
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- October 31, 2013 Public Law 113-47
  
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- October 17, 2013 Public Law 113-46
  
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- October 15, 2013 Public Law 113-45
  
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- October 10, 2013 Public Law 113-44
  
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- September 18, 2013 Public Law 113-36
  
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- August 9, 2013 Public Law 113-31
  
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July 18, 2013 Public Law 113-21

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