### Question
What is the definition of tax-increase date?


### Answer
The definition of **tax-increase date** is as follows in *26 U.S.C. § 4682*:

> January 1 of any calendar year after 1991

#### Citation:
  - *26 U.S.C. § 4682*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter D-Ozone-Depleting Chemicals, Etc.**

