Bill H.R. 10 · House report H. Rept. 107-51 · Bluebook JCT general explanation (2003)
§ 24 Child tax credit
- (d)(2)(A)(iii) Pub. L. 107–90, as amended by Pub. L. 108–311, § 408(b)(4), substituted “section 3211(a)” for “section 3211(a)(1)”.
§ 72 Annuities; certain proceeds of endowment and life insurance contracts
- (r)(2)(B)(i) Pub. L. 107–90 substituted “3211(b)” for “3211(a)(2)”.
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(28) Pub. L. 107–90 added par. (28).
§ 3201 Rate of tax
- (b) Pub. L. 107–90 amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: “In…
§ 3211 Rate of tax
- (a) Pub. L. 107–90, § 204(b), added subsec. (a) and struck out former subsec. (a), which related to imposition of tier 1…
- (b) Pub. L. 107–90, § 204(b), added subsec. (b).
- (b) Pub. L. 107–90, § 203(a), struck out subsec. (b) which read as follows: “In addition to other taxes, there is hereby…
- (c) Pub. L. 107–90, § 204(b), added subsec. (c).
§ 3221 Rate of tax
§ 3231 Definitions
- (e)(2)(A)(iii)(II) Pub. L. 107–90, § 204(e)(3), substituted “3211(a)” for “3211(a)(1)”.
- (e)(2)(B)(ii)(I) Pub. L. 107–90, § 204(e)(4), substituted “3211(b)” for “3211(a)(2)”.
- (e)(4)(A) Pub. L. 107–90, § 204(e)(3), substituted “3211(a)” for “3211(a)(1)”.
§ 3241 Determination of tier 2 tax rate based on average account benefits ratio
- Enacted § 3241