# Pub. L. 107-134: changes to the Internal Revenue Code 2002-01-23, 115 Stat. 2428. Source: . ## Legislative history - Bill: [H.R. 2884](https://www.congress.gov/bill/107th-congress/house-bill/2884) - Bluebook: [JCT general explanation (2003)](https://www.govinfo.gov/app/details/CPRT-108JPRT83912) ## § 5: Cross references relating to tax on individuals - § 5(b)(1): Pub. L. 107–134 inserted “and victims of certain terrorist attacks” before “on death”. ## § 101: Certain death benefits - § 101(i): Pub. L. 107–134 added subsec. (i). ## § 104: Compensation for injuries or sickness - § 104(a)(5): Pub. L. 107–134 substituted “a terroristic or military action (as defined in section 692(c)(2)).” for “a violent attack which the Secretary of State determines to be a terrorist attack and which occurred while such individual was an employee of the United States engaged in the performance of his official duties outside the United States.” ## § 139: Disaster relief payments - Enacted 26 U.S.C. § 139. ## § 140: Cross references to other Acts - § 140: Pub. L. 107–134 renumbered section 139 of this title as this section. ## § 642: Special rules for credits and deductions - § 642(b): Pub. L. 107–134 reenacted heading without change and amended text of subsec. (b) generally. Prior to amendment, text read as follows: “An estate shall be allowed a deduction of $600. A trust which, under its governing instrument, is required to distribute all of its income currently shall be allowed a deduction of $300. All other trusts shall be allowed a deduction of $100. The deductions allowed by this subsection shall be in lieu of the deductions allowed under section 151 (relating to deduction for personal exemption).” ## § 692: Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death - § 692: Pub. L. 107–134, § 101(c)(1), amended section catchline generally. Prior to amendment, catchline read as follows: “Income taxes on members of Armed Forces on death”. - § 692(c): Pub. L. 107–134, § 113(b)(2), struck out “sustained overseas” after “injuries” in heading. - § 692(c)(1): Pub. L. 107–134, § 113(b)(1), struck out “outside the United States” before “in a terroristic or military action” in introductory provisions. - § 692(d): Pub. L. 107–134, § 101(a), added subsec. (d). ## § 2053: Expenses, indebtedness, and taxes - § 2053(d)(3)(B): Pub. L. 107–134 substituted “section 2011(d)” for “section 2011(e)”. ## § 2201: Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks - § 2201: Pub. L. 107–134 amended section catchline and text of section generally, substituting present provisions for provisions which had stated that the additional estate tax as defined in former section 2011(d) should not apply to the transfer of the taxable estate of a citizen or resident of the United States dying while in active service as a member of the Armed Forces of the United States, if such decedent was killed in action while serving in a combat zone, as determined under section 112(c), or died as a result of wounds, disease, or injury suffered, while serving in a combat zone (as determined under section 112(c)), and while in line of duty, by reason of a hazard to which he was subjected as an incident of such service. ## § 5891: Structured settlement factoring transactions - Enacted 26 U.S.C. § 5891. ## § 6013: Joint returns of income tax by husband and wife - § 6013(f)(2)(B): Pub. L. 107–134 inserted “and victims of certain terrorist attacks” before “on death”. ## § 6081: Extension of time for filing returns - § 6081(c): Pub. L. 107–134 amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: “For time for performing certain acts postponed by reason of war, see section 7508.” ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(a)(2): Pub. L. 107–134, § 201(c)(1), inserted “any local law enforcement agency receiving information under subsection (i)(7)(A),” after “State,”. - § 6103(b)(11): Pub. L. 107–134, § 201(c)(2), added par. (11). - § 6103(i)(3): Pub. L. 107–134, § 201(c)(3), inserted “or terrorist” after “criminal” in heading. - § 6103(i)(3)(C): Pub. L. 107–134, § 201(a), added subpar. (C). - § 6103(i)(4)(A): Pub. L. 107–134, § 201(c)(4)(A), inserted “or (7)(C)” after “paragraph (1)” in introductory provisions. - § 6103(i)(4)(B): Pub. L. 107–134, § 201(c)(4)(B), substituted “(3)(A) or (C), or (7)” for “or (3)(A)”. - § 6103(i)(6): Pub. L. 107–134, § 201(c)(5), substituted “(3)(A) or (C)” for “(3)(A)” and “(7), or (8)” for “or (7)”. - § 6103(i)(7): Pub. L. 107–134, § 201(b), added par. (7). Former par. (7) redesignated (8). - § 6103(i)(8): Pub. L. 107–134, § 201(b), redesignated par. (7) as (8). - § 6103(p)(3)(A): Pub. L. 107–134, § 201(c)(6)(A), substituted “(8)(A)(ii)” for “(7)(A)(ii)”. - § 6103(p)(3)(C)(i): Pub. L. 107–134, § 201(c)(6)(B), substituted “(i)(3)(B)(i) or (7)(A)(ii)” for “(i)(3)(B)(i)” in introductory provisions. - § 6103(p)(4): Pub. L. 107–134, § 201(c)(7)(A), in introductory provisions, substituted “(i)(1), (2), (3), (5), or (7),” for “(i)(1), (2), (3), or (5),” and “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”. - § 6103(p)(4)(F)(ii): Pub. L. 107–134, § 201(c)(7)(B), substituted “(i)(1), (2), (3), (5) or (7),” for “(i)(1), (2), (3), or (5),” in introductory provisions. - § 6103(p)(6)(B)(i): Pub. L. 107–134, § 201(c)(8), substituted “(i)(8)(A)(ii)” for “(i)(7)(A)(ii)”. ## § 6105: Confidentiality of information arising under treaty obligations - § 6105(b)(2): Pub. L. 107–134, § 201(c)(9)(A), struck out “or” at end. - § 6105(b)(3): Pub. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4). - § 6105(b)(3): Pub. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”. - § 6105(b)(4): Pub. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4). ## § 6161: Extension of time for paying tax - § 6161(d)(3): Pub. L. 107–134 added par. (3). ## § 6404: Abatements - § 6404(h), § 6404(i): Pub. L. 107–134 added subsec. (i), redesignated former subsec. (i) as (h), and struck out former subsec. (h), which had authorized abatement of interest on underpayments by taxpayers in Presidentially declared disaster areas and defined the term “Presidentially declared disaster area” for purposes of this provision. ## § 7213: Unauthorized disclosure of information - § 7213(a)(2): Pub. L. 107–134 substituted “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”. ## § 7508: Time for performing certain acts postponed by reason of service in combat zone or contingency operation - § 7508(a)(1)(K): Pub. L. 107–134 struck out “in regulations prescribed under this section” before “by the Secretary”. ## § 7508A: Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions - § 7508A: Pub. L. 107–134 amended section catchline and text generally, substituting present provisions for provisions which had: in subsec. (a), authorized Secretary to postpone certain tax-related deadlines by reason of presidentially declared disaster, and in subsec. (b), provided that subsec. (a) would not apply for the purpose of determining interest on any overpayment or underpayment.