The credit amount rises to $2,100 from tax years after 2026
What the document says“Section 25B(a) is amended by striking "$2,000" and inserting "$2,100".”
The section strikes $2,000 and inserts $2,100 in section 25B(a) of the Internal Revenue Code of 1986. That change applies to taxable years beginning after December 31, 2026, while the other amendments and the repeal apply to taxable years ending after December 31, 2025.
What the document actually says“Section 25B(a) is amended by striking "$2,000" and inserting "$2,100".”
The figure $2,000 is taken out. The figure $2,100 is put in.
That change starts with tax years after 2026. The rest of the section starts a year sooner. Both dates are fixed in the law.
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