Bill H.R. 3734 · House report H. Rept. 104-651 · Conference report H. Rept. 104-725
§ 32 Earned income
- (a)(2)(B) Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income”.
- (b)(2) Pub. L. 104–193, § 909(a)(3), reenacted heading without change and amended text generally. Prior to amendment, text…
- (c)(1)(C) Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income”.
- (c)(1) Pub. L. 104–193, § 451(a), added subpar. (F).
- (c) Pub. L. 104–193, § 910(b), added par. (5).
- (f)(2)(B) Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income” in two places.
- (i)(1) Pub. L. 104–193, § 909(a)(1), substituted “$2,200” for “$2,350”.
- (i)(2) Pub. L. 104–193, § 909(b), added subpars. (D) and (E) and concluding provisions.
- (j) Pub. L. 104–193, § 909(a)(2), reenacted heading without change and amended text generally. Prior to amendment, text…
- (l) Pub. L. 104–193, § 451(b), added subsec. (l).
§ 51 Amount of credit
- (d)(9) Pub. L. 104–193, § 110(l)(1), which directed amendment of par. (9) by striking all that follows “agency as” and…
§ 3304 Approval of State laws
- (a)(16)(A) Pub. L. 104–193, § 316(g)(2)(C), struck out “and” at end.
- (a)(16)(A) Pub. L. 104–193, § 316(g)(2)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health…
- (a)(16)(A) Pub. L. 104–193, § 110(l)(1), formerly § 110(l)(2), as renumbered by Pub. L. 105–33, substituted “eligibility for…
- (a)(16)(B) Pub. L. 104–193, § 316(g)(2)(E), added subpar. (B). Former subpar. (B) redesignated (C).
- (a)(16)(B) Pub. L. 104–193, § 316(g)(2)(B), substituted “information furnished under subparagraph (A) or (B) is used only for the…
- (a)(16)(B) Pub. L. 104–193, § 316(g)(2)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health…
- (a)(16)(C) Pub. L. 104–193, § 316(g)(2)(D), redesignated subpar. (B) as (C).
§ 6103 Confidentiality and disclosure of returns and return information
- (a)(3) Pub. L. 104–193, § 316(g)(4)(B)(i), substituted “paragraph (6) or (12) of subsection (l)” for “(l)(12)”.
- (l)(6)(B) Pub. L. 104–193, § 316(g)(4)(A), added subpar. (B). Former subpar. (B) redesignated (C).
- (l)(6)(C) Pub. L. 104–193, § 316(g)(4)(B)(ii), reenacted heading without change and amended text generally. Prior to amendment…
- (l)(6)(C) Pub. L. 104–193, § 316(g)(4)(A), redesignated subpar. (B) as (C).
- (l)(7)(D)(i) Pub. L. 104–193, § 110(l)(2), formerly § 110(l)(3), as renumbered by Pub. L. 105–33, § 5514(a)(2), substituted “a State…
- (l)(10) Pub. L. 104–193, § 110(l)(4)(A), which directed substitution of “(c), (d), or (e)” for “(c) or (d)” wherever appearing…
- (l)(10)(B) Pub. L. 104–193, § 110(l)(4)(B), which directed insertion, at end, of “Any return information disclosed with respect to…
- (p)(4) Pub. L. 104–193, § 316(g)(4)(B)(iii), substituted “paragraph (6)(A) or (12)(B) of subsection (l)” for “subsection…
- (p)(4) Pub. L. 104–193, § 110(l)(5), which directed substitution, in introductory provisions, of “(9), (10), or (12)” for…
§ 6213 Restrictions applicable to deficiencies; petition to Tax Court
§ 6305 Collection of certain liability
§ 6334 Property exempt from levy
- (a)(11)(A) Pub. L. 104–193, § 110(l)(3), formerly § 110(l)(6), as renumbered and amended by Pub. L. 105–33, struck out “(relating…
§ 6402 Authority to make credits or refunds
- (a) Pub. L. 104–193, § 110(l)(7)(A), which directed substitution of “(c), (d), and (e)” for “(c) and (d)”, was repealed by…
- (e) Pub. L. 104–193, § 110(l)(7)(C), which directed amendment by adding subsec. (e), reading as follows: “Collection of…
- (f) Pub. L. 104–193, § 110(l)(7)(B), which directed amendment by redesignating subsec. (e) as (f), was repealed by Pub. L.…
- (g) (h) (i) (j) Pub. L. 104–193, § 110(l)(7)(B), which directed amendment by redesignating subsecs. (f) to (i) as (g) to (j)…
§ 7523 Graphic presentation of major categories of Federal outlays and income
- (b)(3)(C) Pub. L. 104–193, § 110(l)(4), formerly § 110(l)(8), as renumbered by Pub. L. 105–33, substituted “assistance under a…