Title 26 — Internal Revenue Code
Chapter 33 — Facilities and Services
§ 4293. Exemption for United States and possessions
Statutory text
The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 511 · 68A Stat. 511
Enacted · 26 U.S.C. § 4293
Aug. 16, 1954, ch. 736, 68A Stat. 511
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 511Airport and Airway Revenue Act of 1970
Pub. L. 91–258 title II § 205(a)(3) · 84 Stat. 219
Substituted · 26 U.S.C. § 4293
Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”
Source evidence
Code amendment note
Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”.Enacted provision · exact public law section
(3) Section 4293 (relating to exemption for United States and 68A Stat. 511. possessions) is amended by striking out “subchapters B and C” and inserting in lieu thereof “subchapter B”.Pub. L. 94–455 title XIX § 1906(b)(13)(B) · 90 Stat. 1520
Substituted · 26 U.S.C. § 4293
Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” after “The”
Source evidence
Code amendment note
Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” after “The”.Enacted provision · exact public law section
(B) The following provisions are each amended by striking 26 USC 4293, 4483, 5551, 7801, 7802, 9006, 9007. 26 USC 3121, 3303, 3304, 3305, 3306, 9005, 9007, 9010, 9012. 26 USC 31. 26 USC 3304. out “Secretary” each place it appears and inserting in lieu thereof “Secretary of the Treasury”: sections 4293, 4483 (b), 5551, 7801(b). 7802(a), 9006(a), 9006(b), and 9007(d).Black Lung Benefits Revenue Act of 1977
Pub. L. 95–227 § 2(b)(3) · 92 Stat. 11
Inserted · 26 U.S.C. § 4293
Pub. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.Enacted provision · exact public law section
(3) Section 4293 of such Code (relating to exemption for United States and possessions) is amended by inserting “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.Inland Waterways Revenue Act of 1978
Pub. L. 95–502 title II § 202(b) · 92 Stat. 1693
Substituted · 26 U.S.C. § 4293
Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”.Enacted provision · exact public law section
(b) Technical Amendment.— Section 4293 of such Code (relating 26 USC 4293. to exemption for United States and possessions) is amended by striking out “chapters 31 and 32” and inserting in lieu thereof “section 4041, chapter 32”.Energy Tax Act of 1978
Pub. L. 95–618 title II § 201(c)(2) · 92 Stat. 3174
Substituted · 26 U.S.C. § 4293
Pub. L. 95–618 substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”
Source evidence
Code amendment note
Pub. L. 95–618 substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.Enacted provision · exact public law section
(2) United states and possessions.— Section 4293 (relating to exemption for United States and possessions) is amended by striking out “tax imposed by section 4121” and inserting in lieu thereof “taxes imposed by sections 4064 and 4121”.Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title VI § 6103(a) · 102 Stat. 3342
Inserted · 26 U.S.C. § 4293
Pub. L. 100–647 inserted reference to section 4051 of this title
Source evidence
Code amendment note
Pub. L. 100–647 inserted reference to section 4051 of this title.Enacted provision · exact public law section
(a) In General.— Section 4293 of the 1986 Code is amended by inserting “section 4051,” after “section 4041,”.Revenue Reconciliation Act of 1990
Pub. L. 101–508 title XI § 11221(c) · 104 Stat. 1388
Inserted · 26 U.S.C. § 4293
Pub. L. 101–508 inserted “subchapter A of chapter 31,” before “section 4041”
Source evidence
Code amendment note
Pub. L. 101–508 inserted “subchapter A of chapter 31,” before “section 4041”.Enacted provision · exact public law section
(c) Exemption for Sales to the United States.— Section 4293 is amended by inserting “subchapter A of chapter 31,” before “section 4041”.Tax Technical Corrections Act of 2014
Pub. L. 113–295 div. A title II § 221(a)(103)(B)(iii) · 128 Stat. 4010
Struck · 26 U.S.C. § 4293
Pub. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”
Source evidence
Code amendment note
Pub. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”.Enacted provision · exact public law section
(iii) Section 4293 is amended by striking “subchapter A of chapter 31,”.Effective date note
Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
8 of 9 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1970–2014 · 6 rounds
2014
Pub. L. 113–295 struck out “subchapter A of chapter 31,” after “imposed by”.
1990
Pub. L. 101–508 inserted “subchapter A of chapter 31,” before “section 4041”.
1988
Pub. L. 100–647 inserted reference to section 4051 of this title.
1978
Pub. L. 95–618 substituted “taxes imposed by sections 4064 and 4121” for “tax imposed by section 4121”.
Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”.
Pub. L. 95–227 inserted “(other than the tax imposed by section 4121)” after “chapters 31 and 32”.
1976
Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” after “The”.
1970
Pub. L. 91–258 substituted “subchapter B” for “subchapters B and C”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–295 effective , subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508 effective , with exception for contracts binding on , and at all times thereafter, see section 11221(f) of Pub. L. 101–508, set out as a note under section 4221 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title VI, § 6103(b), , 102 Stat. 3711, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [].”
Effective Date of 1978 Amendments
Amendment by Pub. L. 95–618 applicable with respect to 1980 and later model year automobiles, see section 201(g) of Pub. L. 95–618, set out as an Effective Date note under section 4064 of this title.
Amendment by Pub. L. 95–502 effective , see section 202(d) of Pub. L. 95–502, set out as an Effective Date note under section 4042 of this title.
Amendment by Pub. L. 95–227 applicable with respect to sales after , see section 2(d) of Pub. L. 95–227, set out as an Effective Date note under section 4121 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after , see section 1906(d) of Pub. L. 94–455, set out as a note under section 6013 of this title.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–258 effective , see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
Credits
1954–2014 · 9 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 511
- 1970Pub. L. 91–258, title II, § 205(a)(3), , 84 Stat. 241
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(B), , 90 Stat. 1834
- 1978Pub. L. 95–227, § 2(b)(3), , 92 Stat. 12
- 1978Pub. L. 95–502, title II, § 202(b), , 92 Stat. 1697
- 1978Pub. L. 95–618, title II, § 201(c)(2), , 92 Stat. 3184
- 1988Pub. L. 100–647, title VI, § 6103(a), , 102 Stat. 3711
- 1990Pub. L. 101–508, title XI, § 11221(c), , 104 Stat. 1388–444
- 2014Pub. L. 113–295, div. A, title II, § 221(a)(103)(B)(iii), , 128 Stat. 4053.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 511; Pub. L. 91–258, title II, § 205(a)(3), , 84 Stat. 241; Pub. L. 94–455, title XIX, § 1906(b)(13)(B), , 90 Stat. 1834; Pub. L. 95–227, § 2(b)(3), , 92 Stat. 12; Pub. L. 95–502, title II, § 202(b), , 92 Stat. 1697; Pub. L. 95–618, title II, § 201(c)(2), , 92 Stat. 3184; Pub. L. 100–647, title VI, § 6103(a), , 102 Stat. 3711; Pub. L. 101–508, title XI, § 11221(c), , 104 Stat. 1388–444; Pub. L. 113–295, div. A, title II, § 221(a)(103)(B)(iii), , 128 Stat. 4053.)