Pub. L. 108-173 Dec. 8, 2003

117 Stat. 2480 · Changed 20 sections of the Code

Bill H.R. 1 · Conference report H. Rept. 108-391 · Bluebook JCT general explanation (2005)

§ 56 Adjustments in computing alternative minimum taxable income

  • § 56 Pub. L. 108–173 inserted “or 139A” after “section 114” in concluding provisions.

§ 62 Adjusted gross income defined

  • (a)(19) Pub. L. 108–173 added par. (19).

§ 106 Contributions by employer to accident and health plans

  • (d) Pub. L. 108–173 added subsec. (d).

§ 125 Cafeteria plans

  • (d)(2)(D) Pub. L. 108–173, which directed the amendment of section 125(d)(2) by adding subpar. (D), was executed to this section…

§ 139A Federal subsidies for prescription drug plans

§ 220 Archer MSAs

  • (f)(5)(A) Pub. L. 108–173 inserted “or a health savings account (as defined in section 223(d))” after “paid into an Archer MSA”.

§ 223 Health savings accounts

§ 226 Cross reference

  • § 226 Pub. L. 108–173 renumbered section 223 of this title as this section.

§ 848 Capitalization of certain policy acquisition expenses

§ 3231 Definitions

  • (e)(11) Pub. L. 108–173 added par. (11).

§ 3306 Definitions

  • (b)(18) Pub. L. 108–173 added par. (18).

§ 3401 Definitions

  • (a)(22) Pub. L. 108–173 added par. (22).

§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities

  • (a)(5) Pub. L. 108–173, § 1201(e)(1), added par. (5).
  • (g) Pub. L. 108–173, § 1201(e)(2), added subsec. (g).

§ 4975 Tax on prohibited transactions

  • (c)(6) Pub. L. 108–173, § 1201(f)(1), added par. (6).
  • (e)(1)(E) (e)(1)(F) (e)(1)(G) Pub. L. 108–173, § 1201(f)(2), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G)…

§ 4980G Failure of employer to make comparable health savings account contributions

§ 6041 Information at source

  • (f) Pub. L. 108–173 added subsec. (f).

§ 6051 Receipts for employees

  • (a)(12) Pub. L. 108–173 added par. (12).

§ 6103 Confidentiality and disclosure of returns and return information

  • (a)(3) Pub. L. 108–173, § 811(c)(2)(A), substituted “(19), or (20)” for “or (19)”.
  • (a)(3) Pub. L. 108–173, § 105(e)(2), substituted “(16), or (19)” for “or (16)”.
  • (l)(7)(D)(ii) Pub. L. 108–173, § 101(e)(6), inserted “or subsidies provided under section 1860D–14 of such Act” after “Social…
  • (l)(12)(B) Pub. L. 108–173, § 900(e)(3)(A), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing…
  • (l)(12)(C) Pub. L. 108–173, § 900(e)(3)(B), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing…
  • (l)(19) Pub. L. 108–173, § 105(e)(1), added par. (19).
  • (l)(20) Pub. L. 108–173, § 811(c)(1), added par. (20).
  • (p)(4) Pub. L. 108–173, § 811(c)(2)(B), substituted “(l)(16), (17), (19), or (20)” for “(l)(16), (17), or (19)” wherever…
  • (p)(4) Pub. L. 108–173, § 105(e)(3), substituted “(l)(16), (17), or (19)” for “(l)(16) or (17)” wherever appearing.

§ 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

  • (a)(2)(C) (a)(2)(D) (a)(2)(E) Pub. L. 108–173 added subpar. (C) and redesignated former subpars. (C) and (D) as (D) and (E), respectively.

§ 7213 Unauthorized disclosure of information

  • (a)(2) Pub. L. 108–173, § 811(c)(2)(C), substituted “(19), or (20)” for “or (19)”.
  • (a)(2) Pub. L. 108–173, § 105(e)(4), substituted “(16), or (19)” for “or (16)”.