Inflation Reduction Act of 2022

Pub. L. 117-169

136 sections of the Code credited to this law, found between Public Law 117-168, except 167 and Public Law 117-174.

7 U.S.C. § 8103 — Biorefinery, renewable chemical, and biobased product manufacturing assistance
16 U.S.C. § 3839aa–2 — Establishment and administration
16 U.S.C. § 3839aa–8 — Conservation innovation grants and payments
16 U.S.C. § 3839aa–22 — Conservation stewardship program
16 U.S.C. § 3839aa–24 — Duties of the Secretary
16 U.S.C. § 3841 — Commodity Credit Corporation
16 U.S.C. § 3844 — Administrative requirements for conservation programs
16 U.S.C. § 3871d — Funding
23 U.S.C. § 177 — Neighborhood access and equity grant program
23 U.S.C. § 178 — Environmental review implementation funds
23 U.S.C. § 179 — Low-carbon transportation materials grants
25 U.S.C. § 3502 — Indian tribal energy resource development
26 U.S.C. § 11 — Tax imposed
26 U.S.C. § 12 — Cross references relating to tax on corporations
26 U.S.C. § 25C — Energy efficient home improvement credit
26 U.S.C. § 25D — Residential clean energy credit
26 U.S.C. § 25E — Previously-owned clean vehicles
26 U.S.C. § 30B — Alternative motor vehicle credit
26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
26 U.S.C. § 30D — Clean vehicle credit
26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
26 U.S.C. § 38 — General business credit
26 U.S.C. § 39 — Carryback and carryforward of unused credits
26 U.S.C. § 40 — Alcohol, etc., used as fuel
26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
26 U.S.C. § 40B — Sustainable aviation fuel credit
26 U.S.C. § 41 — Credit for increasing research activities
26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
26 U.S.C. § 45L — New energy efficient home credit
26 U.S.C. § 45Q — Credit for carbon oxide sequestration
26 U.S.C. § 45U — Zero-emission nuclear power production credit
26 U.S.C. § 45V — Credit for production of clean hydrogen
26 U.S.C. § 45W — Credit for qualified commercial clean vehicles
26 U.S.C. § 45X — Advanced manufacturing production credit
26 U.S.C. § 45Y — Clean electricity production credit
26 U.S.C. § 45Z — Clean fuel production credit
26 U.S.C. § 46 — Amount of credit
26 U.S.C. § 48 — Energy credit
26 U.S.C. § 48C — Qualifying advanced energy project credit
26 U.S.C. § 48E — Clean electricity investment credit
26 U.S.C. § 49 — At-risk rules
26 U.S.C. § 50 — Other special rules
26 U.S.C. § 53 — Credit for prior year minimum tax liability
26 U.S.C. § 55 — Alternative minimum tax imposed
26 U.S.C. § 56A — Adjusted financial statement income
26 U.S.C. § 59 — Other definitions and special rules
26 U.S.C. § 87 — Alcohol and biodiesel fuels credits
26 U.S.C. § 142 — Exempt facility bond
26 U.S.C. § 164 — Taxes
26 U.S.C. § 168 — Accelerated cost recovery system
26 U.S.C. § 179D — Energy efficient commercial buildings deduction
26 U.S.C. § 223 — Health savings accounts
26 U.S.C. § 275 — Certain taxes
26 U.S.C. § 312 — Effect on earnings and profits
26 U.S.C. § 461 — General rule for taxable year of deduction
26 U.S.C. § 860E — Treatment of income in excess of daily accruals on residual interests
26 U.S.C. § 882 — Tax on income of foreign corporations connected with United States business
26 U.S.C. § 897 — Disposition of investment in United States real property
26 U.S.C. § 1016 — Adjustments to basis
26 U.S.C. § 3111 — Rate of tax
26 U.S.C. § 4101 — Registration and bond
26 U.S.C. § 4121 — Imposition of tax
26 U.S.C. § 4501 — Repurchase of corporate stock
26 U.S.C. § 4611 — Imposition of tax
26 U.S.C. § 5000D — Designated drugs during noncompliance periods
26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
26 U.S.C. § 6417 — Elective payment of applicable credits
26 U.S.C. § 6418 — Transfer of certain credits
26 U.S.C. § 6425 — Adjustment of overpayment of estimated income tax by corporation
26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
26 U.S.C. § 6427 — Fuels not used for taxable purposes
26 U.S.C. § 6501 — Limitations on assessment and collection
26 U.S.C. § 6655 — Failure by corporation to pay estimated income tax
26 U.S.C. § 7701 — Definitions
26 U.S.C. § 9507 — Hazardous Substance Superfund
30 U.S.C. § 188 — Failure to comply with provisions of lease
30 U.S.C. § 226 — Lease of oil and gas lands
30 U.S.C. § 1727 — Royalties on all extracted methane
42 U.S.C. § 1320f — Establishment of program
42 U.S.C. § 1320f–1 — Selection of negotiation-eligible drugs as selected drugs
42 U.S.C. § 1320f–2 — Manufacturer agreements
42 U.S.C. § 1320f–3 — Negotiation and renegotiation process
42 U.S.C. § 1320f–4 — Publication of maximum fair prices
42 U.S.C. § 1320f–5 — Administrative duties and compliance monitoring
42 U.S.C. § 1320f–6 — Civil monetary penalties
42 U.S.C. § 1320f–7 — Limitation on administrative and judicial review
42 U.S.C. § 1395l — Payment of benefits
42 U.S.C. § 1395w–3a — Use of average sales price payment methodology
42 U.S.C. § 1395w–22 — Benefits and beneficiary protections
42 U.S.C. § 1395w–24 — Premiums and bid amounts
42 U.S.C. § 1395w–27 — Contracts with Medicare+Choice organizations
42 U.S.C. § 1395w–102 — Prescription drug benefits
42 U.S.C. § 1395w–104 — Beneficiary protections for qualified prescription drug coverage
42 U.S.C. § 1395w–111 — PDP regions; submission of bids; plan approval
42 U.S.C. § 1395w–112 — Requirements for and contracts with prescription drug plan (PDP) sponsors
42 U.S.C. § 1395w–113 — Premiums; late enrollment penalty
42 U.S.C. § 1395w–114 — Premium and cost-sharing subsidies for low-income individuals
42 U.S.C. § 1395w–114a — Medicare coverage gap discount program
42 U.S.C. § 1395w–114b — Manufacturer rebate for certain drugs with prices increasing faster than inflation
42 U.S.C. § 1395w–114c — Manufacturer discount program
42 U.S.C. § 1395w–114d — Selected drug subsidy program
42 U.S.C. § 1395w–115 — Subsidies for part D eligible individuals for qualified prescription drug coverage
42 U.S.C. § 1395w–116 — Medicare Prescription Drug Account in the Federal Supplementary Medical Insurance Trust Fund
42 U.S.C. § 1395w–131 — Application to Medicare Advantage program and related managed care programs
42 U.S.C. § 1395w–132 — Special rules for employer-sponsored programs
42 U.S.C. § 1395w–151 — Definitions; treatment of references to provisions in part C
42 U.S.C. § 1395w–153 — Condition for coverage of drugs under this part
42 U.S.C. § 1396a — State plans for medical assistance
42 U.S.C. § 1396d — Definitions
42 U.S.C. § 1396o — Use of enrollment fees, premiums, deductions, cost sharing, and similar charges
42 U.S.C. § 1396o–1 — State option for alternative premiums and cost sharing
42 U.S.C. § 1396r–8 — Payment for covered outpatient drugs
42 U.S.C. § 1397cc — Coverage requirements for children’s health insurance
42 U.S.C. § 7432 — Clean heavy-duty vehicles
42 U.S.C. § 7433 — Grants to reduce air pollution at ports
42 U.S.C. § 7434 — Greenhouse gas reduction fund
42 U.S.C. § 7435 — Low emissions electricity program
42 U.S.C. § 7436 — Methane emissions and waste reduction incentive program for petroleum and natural gas systems
42 U.S.C. § 7437 — Greenhouse gas air pollution plans and implementation grants
42 U.S.C. § 7438 — Environmental and climate justice block grants
42 U.S.C. § 16511 — Definitions
42 U.S.C. § 16512 — Terms and conditions
42 U.S.C. § 16517 — Energy infrastructure reinvestment financing
42 U.S.C. § 17013 — Advanced technology vehicles manufacturing incentive program
42 U.S.C. § 17113b — Advanced industrial facilities deployment program
42 U.S.C. § 18715 — Transmission facility financing
42 U.S.C. § 18715a — Grants to facilitate the siting of interstate electricity transmission lines
42 U.S.C. § 18715b — Interregional and offshore wind electricity transmission planning, modeling, and analysis
42 U.S.C. § 18795 — Home energy performance-based, whole-house rebates
42 U.S.C. § 18795a — High-efficiency electric home rebate program
42 U.S.C. § 18795b — State-based home energy efficiency contractor training grants
43 U.S.C. § 1331 — Definitions
43 U.S.C. § 1337 — Leases, easements, and rights-of-way on the outer Continental Shelf
43 U.S.C. § 1344 — Outer Continental Shelf leasing program
43 U.S.C. § 1356c — Wind lease sales for areas of the outer Continental Shelf offshore of territories of the United States
43 U.S.C. § 3006 — Ensuring energy security