Section 5824 - Adoption of federal income tax lawsThe statutes of the United States relating to the federal income tax, as in effect on December 31, 2023, but without regard to federal income tax rates under 26 U.S.C. § 1, are hereby adopted for the purpose of computing the tax liability under this chapter and shall continue in effect as adopted until amended, repealed, or replaced by act of the General Assembly.
Amended by 2024, No. 144,§ 3, eff. 1/1/2024, retroactively, app. to taxable years beginning on and after January 1, 2023.Amended by 2023 , No. 72, § 1, eff. 1/1/2023, app. to taxable years beginning on and after January 1, 2022.Amended by 2022 , No. 148, § 7, eff. 5/31/2022.Amended by 2021 , No. 73, § 23, eff. 3/31/2021.Amended by 2021 , No. 9, § 23, eff. 4/17/2021, app. retroactively to 1/1/2021.Added 2001, No. 140 (Adj. Sess.), § 7, eff. 6/21/2002; 2001, No. 144 (Adj. Sess.), § 23, eff. 6/21/2002; amended 2003, No. 66, § 313; 2003, No. 152 (Adj. Sess.), § 24, eff. 6/7/2004; 2005, No. 14, § 13; 2005, No. 94 (Adj. Sess.), § 2, eff. 3/8/2006; 2007, No. 33, § 6, eff. 5/18/2007; 2007, No. 190 (Adj. Sess.), § 26; 2009 , No. 1 (Sp. Sess.), § H.26, eff. 6/2/2009; 2009 , No. 160 (Adj. Sess.), § 29, eff. 6/4/2010; 2011 , No. 45, § 2, eff. 5/24/2011; 2011, No. 143 (Adj. Sess.), § 9, eff. 5/15/2012; 2013 , No. 73, § 20; 2013, No. 174 (Adj. Sess.), § 5, eff. 1/1/2014; 2015 , No. 57, § 66, eff. 1/1/2015; 2015, No. 134 (Adj. Sess.), § 11, eff. 1/1/2015; 2017 , No. 73, § 7, eff. 1/1/2016; 2018, No. 11 (Sp. Sess.), § H.7, eff. 1/1/2018; 2019 , No. 51, § 5, eff. 1/1/2019; 2019, No. 175 (Adj. Sess.), § 13, eff. 1/1/2020.