### Question
What does tax-increase date mean?


### Answer
**Tax-increase date** has the following meaning in *26 U.S.C. § 4682*:

> January 1 of any calendar year

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

