§ 4402. Exemptions

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.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 525 · 68A Stat. 525

   Enacted · 26 U.S.C. § 4402

   Aug. 16, 1954, ch. 736, 68A Stat. 525

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 525

2. 1958

   Pub. L. 85–859 title I § 152(b) · 72 Stat. 1275

   Inserted · 26 U.S.C. § 4402(2)

   Pub. L. 85–859 inserted provisions exempting from the tax amounts paid to operate a device described in section 4462(a)(2)(B), if an occupational tax is imposed with respect to such device by section 4461 of this title

   Source evidence

   Code amendment note
   Par. (2). Pub. L. 85–859 inserted provisions exempting from the tax amounts paid to operate a device described in section 4462(a)(2)(B), if an occupational tax is imposed with respect to such device by section 4461 of this title.

   Enacted provision · exact public law section
   (b) Technical Amendment.— Section 4402 (2) (exemption from 26 USC 4402. wagering taxes for coin-operated devices) is amended by striking out the period at the end thereof and inserting a comma and the following: “or on any amount paid, in lieu of inserting a coin, token, or similar object, to operate a device described in section 4462 (a) (2) (B), if an occupational tax is imposed with respect to such device by section 4461.”

3. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 § 405(a) · 79 Stat. 136

   Substituted · 26 U.S.C. § 4402(2)

   Pub. L. 89–44, § 405(a), substituted “section 4462(a)(2),” for “section 4462(a)(2)(B),”

   Source evidence

   Code amendment note
   Par. (2). Pub. L. 89–44, § 405(a), substituted “section 4462(a)(2),” for “section 4462(a)(2)(B),”.

   Enacted provision · exact public law section
   (a) Section 4402(2) (relating to exemption from tax on wagers) is 72 Stat. 1305. amended by striking out “section 4462(a)(2)(B),” and inserting in lieu thereof “section 4462(a)(2),”.

4. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 § 813(a) · 79 Stat. 136

   Added · 26 U.S.C. § 4402(3)

   Pub. L. 89–44, § 813(a), added par. (3)

   Source evidence

   Code amendment note
   Par. (3). Pub. L. 89–44, § 813(a), added par. (3).

   Enacted provision · exact public law section
   (a) Section 4402 (relating to exemptions from the tax on wagers) is amended by striking out “and” at the end of paragraph (1), by striking out the period at the end of paragraph (2) and inserting or”, and by adding at the end thereof the following new paragraph: “(3) State-conducted sweepstakes.— On any wager placed in a sweepstakes, wagering pool, or lottery— “(A) which is conducted by an agency of a State acting under authority of State law, and “(B) the ultimate winners in which are determined by the results of a horse race, but only if such wager is placed with the State agency conducting such sweepstakes, wagering pool, or lottery, or with its authorized employees or agents.”

5. 1976

   Pub. L. 94–455 title XII § 1208(a) · 90 Stat. 1520

   1. Substituted · 26 U.S.C. § 4402(3)

      Pub. L. 94–455, among other changes, substituted in heading “State-conducted lotteries, etc.” for “State-conducted sweepstakes.”

   2. Struck · 26 U.S.C. § 4402(3)

      Pub. L. 94–455, among other changes, struck out provision that no tax be imposed on any wager placed in a sweepstakes, wagering pool, or lottery in which the ultimate winners are determined by the results of a horse race

   Source evidence

   Code amendment note
   Par. (3). Pub. L. 94–455, among other changes, substituted in heading “State-conducted lotteries, etc.” for “State-conducted sweepstakes.”, and struck out provision that no tax be imposed on any wager placed in a sweepstakes, wagering pool, or lottery in which the ultimate winners are determined by the results of a horse race.

   Enacted provision · exact public law section
   (a) Exemption From Wagering Tax.— Paragraph (3) of section 4402 (relating to State-conducted sweepstakes) is amended to read as 26 USC 4402. follows: “(3) State-conducted lotteries, etc.— On any wager placed in a sweepstakes, wagering pool, or lottery which is conducted by an agency of a State acting under authority of State law, but only if such wager is placed with the State agency conducting such sweepstakes, wagering pool, or lottery, or with its authorized employees or agents.”

6. 1978

   Pub. L. 95–600 title V § 521(c)(1) · 92 Stat. 2763

   1. Substituted · 26 U.S.C. § 4402(2)

      Pub. L. 95–600 substituted “(as defined in section 4462 as in effect for years beginning before July 1, 1980)” for “with respect to which an occupational tax is imposed by section 4461”

   2. Substituted · 26 U.S.C. § 4402(2)

      Pub. L. 95–600 substituted “(as so in effect), or” for “if an occupational tax is imposed with respect to such device by section 4461, or”

   Source evidence

   Code amendment note
   Par. (2). Pub. L. 95–600 substituted “(as defined in section 4462 as in effect for years beginning before July 1, 1980)” for “with respect to which an occupational tax is imposed by section 4461” and “(as so in effect), or” for “if an occupational tax is imposed with respect to such device by section 4461, or”.

   Enacted provision · exact public law section
   (1) Section 4402(2) (relating to exemptions from taxes on wagering) is amended to read as follows:

   Effective date note
   Pub. L. 95–600, title V, § 521(d)(2), Nov. 6, 1978, 92 Stat. 2885, provided that: “The amendments made by subsections (b) [repealing sections 4461 to 4464 of this title] and (c) [amending this section and section 4901 of this title] shall apply with respect to years beginning after June 30, 1980.”

7 of 8 references resolved to an enrolled provision · 1 partial