# Pub. L. 108-189: changes to the Internal Revenue Code

2003-12-19, 117 Stat. 2866. Source: <https://www.govinfo.gov/link/plaw/108/public/189>.

## Legislative history

- Bill: [H.R. 100](https://www.congress.gov/bill/108th-congress/house-bill/100)
- House report: [H. Rept. 108-81](https://www.govinfo.gov/content/pkg/CRPT-108hrpt81/html/CRPT-108hrpt81.htm)
- Senate report: [S. Rept. 108-197](https://www.govinfo.gov/content/pkg/CRPT-108srpt197/html/CRPT-108srpt197.htm)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 7654: Coordination of United States and certain possession individual income taxes

- § 7654(d)(1): Pub. L. 108–189 substituted “Servicemembers Civil Relief Act” for “Soldiers’ and Sailors’ Civil Relief Act”.