# Pub. L. 108-375: changes to the Internal Revenue Code

2004-10-28, 118 Stat. 1931. Source: <https://www.govinfo.gov/link/plaw/108/public/375>.

## Legislative history

- Bill: [H.R. 4200](https://www.congress.gov/bill/108th-congress/house-bill/4200)
- House report: [H. Rept. 108-491](https://www.govinfo.gov/content/pkg/CRPT-108hrpt491/html/CRPT-108hrpt491.htm)
- Senate report: [S. Rept. 108-260](https://www.govinfo.gov/content/pkg/CRPT-108srpt260/html/CRPT-108srpt260.htm)
- Conference report: [H. Rept. 108-767](https://www.govinfo.gov/content/pkg/CRPT-108hrpt767/html/CRPT-108hrpt767.htm)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 134: Certain military benefits

- § 134(b)(3)(A): Pub. L. 108–375, § 585(b)(2)(A), substituted “paragraphs (4) and (5)” for “paragraph (4)”.
- § 134(b)(5): Pub. L. 108–375, § 585(b)(1), added par. (5).

## § 3121: Definitions

- § 3121(a)(18): Pub. L. 108–375 substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.

## § 3306: Definitions

- § 3306(b)(13): Pub. L. 108–375 substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.

## § 3401: Definitions

- § 3401(a)(18): Pub. L. 108–375 substituted “134(b)(4), or 134(b)(5)” for “or 134(b)(4)”.