# Pub. L. 108-173: changes to the Internal Revenue Code

2003-12-08, 117 Stat. 2480. Source: <https://www.govinfo.gov/link/plaw/108/public/173>.

## Legislative history

- Bill: [H.R. 1](https://www.congress.gov/bill/108th-congress/house-bill/1)
- Conference report: [H. Rept. 108-391](https://www.govinfo.gov/content/pkg/CRPT-108hrpt391/html/CRPT-108hrpt391.htm)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 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

- § 62(a)(19): Pub. L. 108–173 added par. (19).

## § 106: Contributions by employer to accident and health plans

- § 106(d): Pub. L. 108–173 added subsec. (d).

## § 125: Cafeteria plans

- § 125(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, which is section 125(d)(2) of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

## § 139A: Federal subsidies for prescription drug plans

- Enacted 26 U.S.C. § 139A.

## § 220: Archer MSAs

- § 220(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

- Enacted 26 U.S.C. § 223.

## § 226: Cross reference

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

## § 848: Capitalization of certain policy acquisition expenses

- § 848(e)(1)(B)(v): Pub. L. 108–173 added cl. (v).

## § 3231: Definitions

- § 3231(e)(11): Pub. L. 108–173 added par. (11).

## § 3306: Definitions

- § 3306(b)(18): Pub. L. 108–173 added par. (18).

## § 3401: Definitions

- § 3401(a)(22): Pub. L. 108–173 added par. (22).

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

- § 4973(a)(5): Pub. L. 108–173, § 1201(e)(1), added par. (5).
- § 4973(g): Pub. L. 108–173, § 1201(e)(2), added subsec. (g).

## § 4975: Tax on prohibited transactions

- § 4975(c)(6): Pub. L. 108–173, § 1201(f)(1), added par. (6).
- § 4975(e)(1)(E), § 4975(e)(1)(F), § 4975(e)(1)(G): Pub. L. 108–173, § 1201(f)(2), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively.

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

- Enacted 26 U.S.C. § 4980G.

## § 6041: Information at source

- § 6041(f): Pub. L. 108–173 added subsec. (f).

## § 6051: Receipts for employees

- § 6051(a)(12): Pub. L. 108–173 added par. (12).

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(a)(3): Pub. L. 108–173, § 811(c)(2)(A), substituted “(19), or (20)” for “or (19)”.
- § 6103(a)(3): Pub. L. 108–173, § 105(e)(2), substituted “(16), or (19)” for “or (16)”.
- § 6103(l)(7)(D)(ii): Pub. L. 108–173, § 101(e)(6), inserted “or subsidies provided under section 1860D–14 of such Act” after “Social Security Act”.
- § 6103(l)(12)(B): Pub. L. 108–173, § 900(e)(3)(A), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in introductory provisions.
- § 6103(l)(12)(C): Pub. L. 108–173, § 900(e)(3)(B), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in heading and introductory provisions.
- § 6103(l)(19): Pub. L. 108–173, § 105(e)(1), added par. (19).
- § 6103(l)(20): Pub. L. 108–173, § 811(c)(1), added par. (20).
- § 6103(p)(4): Pub. L. 108–173, § 811(c)(2)(B), substituted “(l)(16), (17), (19), or (20)” for “(l)(16), (17), or (19)” wherever appearing.
- § 6103(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

- § 6693(a)(2)(C), § 6693(a)(2)(D), § 6693(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

- § 7213(a)(2): Pub. L. 108–173, § 811(c)(2)(C), substituted “(19), or (20)” for “or (19)”.
- § 7213(a)(2): Pub. L. 108–173, § 105(e)(4), substituted “(16), or (19)” for “or (16)”.