### Question
How is the "tax-increase date" defined?


### Answer
The term **tax-increase date** is defined in *26 U.S.C. § 4682* as follows -

> 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.**

