# Pub. L. 108-121: changes to the Internal Revenue Code 2003-11-11, 117 Stat. 1342. Source: . ## Legislative history - Bill: [H.R. 3365](https://www.congress.gov/bill/108th-congress/house-bill/3365) - Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118) ## § 5: Cross references relating to tax on individuals - § 5(b)(1): Pub. L. 108–121 inserted “, astronauts,” after “Forces”. ## § 62: Adjusted gross income defined - § 62(a)(2)(E): Pub. L. 108–121 added subpar. (E). ## § 101: Certain death benefits - § 101(i): Pub. L. 108–121, § 110(b)(2), inserted “or astronauts” after “victims” in heading. - § 101(i)(4): Pub. L. 108–121, § 110(b)(1), added par. (4). ## § 121: Exclusion of gain from sale of principal residence - § 121(d)(9), § 121(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 notes above and 2001 Amendment note and Effective Date of 2001 Amendment note below. ## § 132: Certain fringe benefits - § 132(a)(8): Pub. L. 108–121, § 103(a), added par. (8). - § 132(n), § 132(o): Pub. L. 108–121, § 103(b), added subsec. (n) and redesignated former subsec. (n) as (o). ## § 134: Certain military benefits - § 134(b)(3)(A): Pub. L. 108–121, § 106(b)(1), inserted “and paragraph (4)” after “subparagraphs (B) and (C)”. - § 134(b)(3)(A): Pub. L. 108–121, § 102(b)(2), substituted “subparagraphs (B) and (C)” for “subparagraph (B)”. - § 134(b)(3)(C): Pub. L. 108–121, § 102(b)(1), added subpar. (C). - § 134(b)(4): Pub. L. 108–121, § 106(a), added par. (4). ## § 162: Trade or business expenses - § 162(p), § 162(q): Pub. L. 108–121 added subsec. (p) and redesignated former subsec. (p) as (q). ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(19)(B): Pub. L. 108–121, § 105(a), substituted “, widowers, ancestors, or lineal descendants” for “or widowers”. - § 501(p), § 501(q): Pub. L. 108–121, § 108(a), added subsec. (p) and redesignated former subsec. (p) as (q). ## § 530: Coverdell education savings accounts - § 530(d)(4)(B)(iv), § 530(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. - § 692(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. - § 2201(b)(3): Pub. L. 108–121, § 110(c)(1), added par. (3). ## § 3121: Definitions - § 3121(a)(18): Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”. ## § 3306: Definitions - § 3306(b)(13): Pub. L. 108–121 substituted “, 129, or 134(b)(4)” for “or 129”. ## § 3401: Definitions - § 3401(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 - § 6013(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. - § 7508(a): Pub. L. 108–121, § 104(a), in introductory provisions, inserted “, or when deployed outside the United States away from the individual’s permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation (as defined in section 101(a)(13) of title 10, United States Code) or which became such a contingency operation by operation of law” after “section 112”, “or at any time during the period of such contingency operation” after “for purposes of such section”, “or operation” after “such an area”, and “or operation” after “such area”. - § 7508(d): Pub. L. 108–121, § 104(b)(1), inserted “or contingency operation” after “area”.