Pub. L. 108-121 Nov. 11, 2003

117 Stat. 1342 · Changed 16 sections of the Code

Bill H.R. 3365 · Bluebook JCT general explanation (2005)

§ 5 Cross references relating to tax on individuals

(b)(1) Pub. L. 108–121 inserted “, astronauts,” after “Forces”.

§ 62 Adjusted gross income defined

(a)(2)(E) Pub. L. 108–121 added subpar. (E).

§ 101 Certain death benefits

(i) Pub. L. 108–121, § 110(b)(2), inserted “or astronauts” after “victims” in heading.
(i)(4) Pub. L. 108–121, § 110(b)(1), added par. (4).

§ 121 Exclusion of gain from sale of principal residence

(d)(9) (d)(10) Pub. L. 108–121 added par. (9) and redesignated former par. (9), as added by Pub. L. 107–16, as (10). See Codification…

§ 132 Certain fringe benefits

(a)(8) Pub. L. 108–121, § 103(a), added par. (8).
(n) (o) Pub. L. 108–121, § 103(b), added subsec. (n) and redesignated former subsec. (n) as (o).

§ 134 Certain military benefits

(b)(3)(A) Pub. L. 108–121, § 106(b)(1), inserted “and paragraph (4)” after “subparagraphs (B) and (C)”.
(b)(3)(A) Pub. L. 108–121, § 102(b)(2), substituted “subparagraphs (B) and (C)” for “subparagraph (B)”.
(b)(3)(C) Pub. L. 108–121, § 102(b)(1), added subpar. (C).
(b)(4) Pub. L. 108–121, § 106(a), added par. (4).

§ 162 Trade or business expenses

(p) (q) Pub. L. 108–121 added subsec. (p) and redesignated former subsec. (p) as (q).

§ 501 Exemption from tax on corporations, certain trusts, etc.

(c)(19)(B) Pub. L. 108–121, § 105(a), substituted “, widowers, ancestors, or lineal descendants” for “or widowers”.
(p) (q) Pub. L. 108–121, § 108(a), added subsec. (p) and redesignated former subsec. (p) as (q).

§ 530 Coverdell education savings accounts

(d)(4)(B)(iv) (d)(4)(B)(v) Pub. L. 108–121 added cl. (iv) and redesignated former cl. (iv) as (v).

§ 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

§ 692 Pub. L. 108–121, § 110(a)(3)(A), inserted “, astronauts,” after “Forces” in section catchline.
(d)(5) Pub. L. 108–121, § 110(a)(1), added par. (5).

§ 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. 108–121, § 110(c)(2)(A), inserted “, deaths of astronauts,” after “Forces” in section catchline.
(b)(3) Pub. L. 108–121, § 110(c)(1), added par. (3).

§ 3121 Definitions

(a)(18) Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”.

§ 3306 Definitions

(b)(13) Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”.

§ 3401 Definitions

(a)(18) Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”.

§ 6013 Joint returns of income tax by husband and wife

(f)(2)(B) Pub. L. 108–121 inserted “, astronauts,” after “Forces”.

§ 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

§ 7508 Pub. L. 108–121, § 104(b)(2), inserted “or contingency operation” after “combat zone” in section catchline.
(a) Pub. L. 108–121, § 104(a), in introductory provisions, inserted “, or when deployed outside the United States away from…
(d) Pub. L. 108–121, § 104(b)(1), inserted “or contingency operation” after “area”.