# Pub. L. 109-280: changes to the Internal Revenue Code 2006-08-17, 120 Stat. 997. Source: . ## Legislative history - Bill: [H.R. 4](https://www.congress.gov/bill/109th-congress/house-bill/4) - Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502) ## § 25B: Elective deferrals and IRA contributions by certain individuals - § 25B(b): Pub. L. 109–280, § 833(a), reenacted heading without change and amended text of subsec. (b) generally, substituting provisions consisting of introductory provisions and pars. (1) to (3) for former provisions consisting of introductory provisions and a table of applicable percentages for amounts of adjusted gross income for a joint return, a head of household, and all other cases. - § 25B: Pub. L. 109–280, § 812, struck out heading and text of subsec. (h). Text read as follows: “This section shall not apply to taxable years beginning after December 31, 2006.” ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(e)(11), § 72(e)(12): Pub. L. 109–280, § 844(a), added par. (11) and redesignated former par. (11) as (12). - § 72(t)(2)(G): Pub. L. 109–280, § 827(a), added subpar. (G). - § 72(t)(10): Pub. L. 109–280, § 828(a), added par. (10). ## § 101: Certain death benefits - § 101(a)(1): Pub. L. 109–280, § 863(c)(1), substituted “subsection (f), and subsection (j)” for “and subsection (f)”. - § 101(j): Pub. L. 109–280, § 863(a), added subsec. (j). ## § 170: Charitable, etc., contributions and gifts - § 170(b)(1)(E), § 170(b)(1)(F), § 170(b)(1)(G): Pub. L. 109–280, § 1206(a)(1), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively. See Codification note above. - § 170(b)(2): Pub. L. 109–280, § 1206(a)(2), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “In the case of a corporation, the total deductions under subsection (a) for any taxable year shall not exceed 10 percent of the taxpayer’s taxable income computed without regard to— - § 170(d)(2): Pub. L. 109–280, § 1206(b)(1), substituted “subsection (b)(2)(A)” for “subsection (b)(2)” wherever appearing. See Codification note above. - § 170(e)(1)(B)(i): Pub. L. 109–280, § 1215(a)(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “of tangible personal property, if the use by the donee is unrelated to the purpose or function constituting the basis for its exemption under section 501 (or, in the case of a governmental unit, to any purpose or function described in subsection (c)),”. See Codification note above. - § 170(e)(1)(B)(iv): Pub. L. 109–280, § 1214(a), added cl. (iv). See Codification note above. - § 170(e)(3)(C)(iv): Pub. L. 109–280, § 1202(a), substituted “2007” for “2005”. See Codification note above. - § 170(e)(3)(D): Pub. L. 109–280, § 1204(a), substituted “2007” for “2005”. See Codification note above. - § 170(e)(7): Pub. L. 109–280, § 1215(a)(2), added par. (7). See Codification note above. - § 170(f)(11)(E): Pub. L. 109–280, § 1219(c)(1), amended heading and text of subpar. (E) generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the term ‘qualified appraisal’ means, with respect to any property, an appraisal of such property which is treated for purposes of this paragraph as a qualified appraisal under regulations or other guidance prescribed by the Secretary.” See Codification note above. - § 170(f)(13): Pub. L. 109–280, § 1213(c), added par. (13). See Codification note above. - § 170(f)(14): Pub. L. 109–280, § 1213(d), added par. (14). See Codification note above. - § 170(f)(15): Pub. L. 109–280, § 1214(b), added par. (15). See Codification note above. - § 170(f)(16): Pub. L. 109–280, § 1216(a), added par. (16). See Codification note above. - § 170(f)(17): Pub. L. 109–280, § 1217(a), added par. (17). See Codification note above. - § 170(f)(18): Pub. L. 109–280, § 1234(a), added par. (18). See Codification note above. - § 170(h)(4)(B): Pub. L. 109–280, § 1213(a)(1), added subpar. (B). Former subpar. (B) redesignated (C). - § 170(h)(4)(C): Pub. L. 109–280, § 1213(a)(1), (b), redesignated subpar. (B) as (C), struck out “any building, structure, or land area which” after “means” in introductory provisions, inserted “any building, structure, or land area which” before “is listed” in cl. (i), and inserted “any building which” before “is located” in cl. (ii). See Codification note above. - § 170(o), § 170(p): Pub. L. 109–280, § 1218(a), added subsec. (o) and redesignated former subsec. (o) as (p). See Codification note above. ## § 219: Retirement savings - § 219(b)(5)(C), § 219(b)(5): Pub. L. 109–280, § 831(a), added subpar. (C) and redesignated former subpar. (C) as (D). - § 219(g)(8): Pub. L. 109–280, § 833(b), added par. (8). ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a)(5)(G): Pub. L. 109–280, § 861(a)(1), (b)(1), substituted “Governmental” for “State and local governmental” in heading and “section 414(d))” for “section 414(d)) maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof)” in text. - § 401(a)(26)(G): Pub. L. 109–280, § 861(a)(1), (b)(2), substituted “Exception for” for “Exception for state and local” in heading and “section 414(d))” for “section 414(d)) maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof)” in text. - § 401(a)(28)(B)(v): Pub. L. 109–280, § 901(a)(2)(A), added cl. (v). - § 401(a)(29): Pub. L. 109–280, § 114(a)(1), amended heading and text of par. (29) generally, substituting provisions relating to benefit limitations on plans in at-risk status for provisions relating to security required upon adoption of plan amendment resulting in significant underfunding. - § 401(a)(32)(A): Pub. L. 109–280, § 114(a)(2)(A), substituted “section 430(j)(4)” for “412(m)(5)” in two places. - § 401(a)(32)(C): Pub. L. 109–280, § 114(a)(2)(B), substituted “section 430(j)” for “section 412(m)”. - § 401(a)(33)(B)(i): Pub. L. 109–280, § 114(a)(3)(A), which directed amendment of cl. (i) by substituting “funding target attainment percentage (as defined in section 430(d)(2))” for “funded current liability percentage (within the meaning of section 412(l)(8))”, was executed by making the substitution for “funded current liability percentage (as defined in section 412(l)(8))”, to reflect the probable intent of Congress. - § 401(a)(33)(B)(iii): Pub. L. 109–280, § 114(a)(3)(B), substituted “section 412(c)(2)” for “subsection 412(c)(8)”. - § 401(a)(33)(D): Pub. L. 109–280, § 114(a)(3)(C), substituted “section 412(b)(2) (without regard to subparagraph (B) thereof)” for “section 412(c)(11) (without regard to subparagraph (B) thereof)”. - § 401(a)(35): Pub. L. 109–280, § 901(a)(1), added par. (35). - § 401(a)(36): Pub. L. 109–280, § 905(b), added par. (36). - § 401(k)(2)(B)(i)(V): Pub. L. 109–280, § 827(b)(1), added subcl. (V). - § 401(k)(3)(G): Pub. L. 109–280, § 861(a)(2), (b)(3), inserted heading and struck out “maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof)” after “414(d))” in text. - § 401(k)(8)(A)(i): Pub. L. 109–280, § 902(e)(3)(B)(i), inserted “through the end of such year” after “such contributions”. - § 401(k)(8)(E): Pub. L. 109–280, § 902(d)(2)(C), (D), inserted “or erroneous automatic contribution” after “or contribution” in heading and inserted “an erroneous automatic contribution under section 414(w),” after “402(g)(2)(A),” in text. - § 401(k)(13): Pub. L. 109–280, § 902(a), added par. (13). - § 401(m)(6)(A): Pub. L. 109–280, § 902(e)(3)(B)(ii), inserted “through the end of such year” after “to such contributions”. - § 401(m)(12), § 401(m)(13): Pub. L. 109–280, § 902(b), added par. (12) and redesignated former par. (12) as (13). ## § 402: Taxability of beneficiary of employees’ trust - § 402(c)(2)(A): Pub. L. 109–280, § 822(a), which directed the amendment of section 402(c)(2)(A) by substituting “or to an annuity contract described in section 403(b) and such trust or contract provides for separate accounting” for “which is part of a plan which is a defined contribution plan and which agrees to separately account” and inserting “(and earnings thereon)” after “so transferred”, without specifying the act to be amended, was executed to this section, which is section 402(c)(2)(A) of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. - § 402(c)(11): Pub. L. 109–280, § 829(a)(1), added par. (11). - § 402(l): Pub. L. 109–280, § 845(a), added subsec. (l). ## § 403: Taxation of employee annuities - § 403(a)(2): Pub. L. 109–280, § 845(b)(1), added par. (2). - § 403(a)(4)(B): Pub. L. 109–280, § 829(a)(2), inserted “and (11)” after “(7)”. - § 403(b)(2): Pub. L. 109–280, § 845(b)(2), added par. (2). - § 403(b)(7)(A)(ii): Pub. L. 109–280, § 827(b)(2), inserted “(unless such amount is a distribution to which section 72(t)(2)(G) applies)” after “distributee”. - § 403(b)(8)(B): Pub. L. 109–280, § 829(a)(3), substituted “, (9), and (11)” for “and (9)”. - § 403(b)(11)(C): Pub. L. 109–280, § 827(b)(3), added subpar. (C). ## § 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan - § 404(a)(1)(A): Pub. L. 109–280, § 801(a)(1), (c)(1), inserted “in the case of a defined benefit plan other than a multiemployer plan, in an amount determined under subsection (o), and in the case of any other plan” after “section 501(a),” in introductory provisions and substituted “431” for “412” in two places in concluding provisions. - § 404(a)(1)(B): Pub. L. 109–280, § 801(c)(2), in introductory provisions, substituted “In the case of a multiemployer plan” for “In the case of a plan”, “431(c)(6)” for “412(c)(7)”, “431(c)(6)(A)(ii)” for “412(c)(7)(B)”, “431(c)(6)(A)(i)” for “412(c)(7)(A)”, and “431” for “412”, and, in cl. (i), substituted “431(c)(6)” for “412(c)(7)”. - § 404(a)(1)(D): Pub. L. 109–280, § 802(a), amended heading and text of subpar. (D) generally, substituting provisions relating to maximum amount deductible in the case of a defined benefit plan which is a multiemployer plan for provisions relating to maximum amount deductible in the case of any defined benefit plan and stating rule for plans with 100 or less participants, rule for determining number of participants, and rule for terminating plans. - § 404(a)(1)(D)(i): Pub. L. 109–280, § 801(d)(1), substituted “section 412(l)(8)(A), except that section 412(l)(8)(A) shall be applied for purposes of this clause by substituting ‘150 percent (140 percent in the case of a multiemployer plan) of current liability’ for ‘the current liability’ in clause (i).” for “section 412(l)”. - § 404(a)(1): Pub. L. 109–280, § 801(d)(2), struck out heading and text of subpar. (F). Text read as follows: “An employer may elect to disregard subsections (b)(5)(B)(ii)(II) and (l)(7)(C)(i)(IV) of section 412 solely for purposes of determining the interest rate used in calculating the maximum amount of the deduction allowable under this paragraph.” - § 404(a)(7)(A): Pub. L. 109–280, § 801(c)(3)(A), inserted at end “In the case of a defined benefit plan which is a single employer plan, the amount necessary to satisfy the minimum funding standard provided by section 412 shall not be less than the plan’s funding shortfall determined under section 430.” - § 404(a)(7)(C)(iii): Pub. L. 109–280, § 803(a), added cl. (iii). - § 404(a)(7)(C)(iv): Pub. L. 109–280, § 801(b), added cl. (iv). - § 404(a)(7)(C)(v): Pub. L. 109–280, § 803(b), added cl. (v). - § 404(a)(7)(D): Pub. L. 109–280, § 801(c)(3)(B), added subpar. (D) and struck out heading and text of former subpar. (D). Former text read as follows: “For purposes of this paragraph, any plan described in section 412(i) shall be treated as a defined benefit plan.” - § 404(o): Pub. L. 109–280, § 801(a)(2), added subsec. (o). ## § 404A: Deduction for certain foreign deferred compensation plans - § 404A(g)(3)(A): Pub. L. 109–280 substituted “paragraphs (3) and (6) of section 431(c)” for “paragraphs (3) and (7) of section 412(c)”. ## § 408: Individual retirement accounts - § 408(d)(8): Pub. L. 109–280, which directed the amendment of section 408(d) by adding par. (8), without specifying the act to be amended, was executed by making the addition to this section, which is section 408 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 408A: Roth IRAs - § 408A(c)(3)(B): Pub. L. 109–280, § 824(b)(1), substituted “eligible retirement plan” for “IRA” in heading and “an eligible retirement plan (as defined by section 402(c)(8)(B))” for “individual retirement plan” in introductory provisions. See Effective Date of 2006 Amendment note below. - § 408A(c)(3)(C): Pub. L. 109–280, § 833(c), added subpar. (C) relating to inflation adjustment. - § 408A(d)(3): Pub. L. 109–280, § 824(b)(2)(E), substituted “an eligible retirement plan” for “an IRA” in heading. - § 408A(d)(3)(A): Pub. L. 109–280, § 824(b)(2)(A), substituted “sections 402(c), 403(b)(8), 408(d)(3), and 457(e)(16)” for “section 408(d)(3)” in introductory provisions. - § 408A(d)(3)(B): Pub. L. 109–280, § 824(b)(2)(B), substituted “eligible retirement plan (as defined by section 402(c)(8)(B))” for “individual retirement plan”. - § 408A(d)(3)(D): Pub. L. 109–280, § 824(b)(2)(C), (D), substituted “persons subject to section 6047(d)(1), or all of the foregoing persons” for “or both” and inserted “or 6047” after “408(i)”. - § 408A(e): Pub. L. 109–280, § 824(a), reenacted heading without change and amended text of subsec. (e) generally. Prior to amendments by Pub. L. 109–280, § 824(a), and Pub. L. 110–245, § 109(a), text read as follows: “For purposes of this section, the term ‘qualified rollover contribution’ means a rollover contribution to a Roth IRA from another such account, or from an individual retirement plan, but only if such rollover contribution meets the requirements of section 408(d)(3). For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA.” See 2008 Amendment note above. ## § 409: Qualifications for tax credit employee stock ownership plans - § 409(h)(7): Pub. L. 109–280 inserted “or subparagraph (B) or (C) of section 401(a)(35)” before period at end. ## § 409A: Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans - § 409A(b)(3): Pub. L. 109–280, § 116(a), added par. (3). Former par. (3) redesignated (4). - § 409A(b)(4), § 409A(b)(5): Pub. L. 109–280 redesignated pars. (3) and (4) as (4) and (5), respectively, and substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)” wherever appearing. ## § 410: Minimum participation standards - § 410(b)(3): Pub. L. 109–280, in concluding provisions, substituted “For purposes of subparagraph (B), management pilots who are not represented in accordance with title II of the Railway Labor Act shall be treated as covered by a collective bargaining agreement described in such subparagraph if the management pilots manage the flight operations of air pilots who are so represented and the management pilots are, pursuant to the terms of the agreement, included in the group of employees benefitting under the trust described in such subparagraph. Subparagraph (B) shall not apply in the case of a plan which provides contributions or benefits for employees whose principal duties are not customarily performed aboard an aircraft in flight (other than management pilots described in the preceding sentence).” for “Subparagraph (B) shall not apply in the case of a plan which provides contributions or benefits for employees whose principal duties are not customarily performed aboard aircraft in flight.” ## § 411: Minimum vesting standards - § 411(a)(2): Pub. L. 109–280, § 904(a)(1), reenacted heading without change and amended text of par. (2) generally, substituting provisions relating to vesting requirements under defined benefit plans and defined contribution plans for provisions relating to 5-year vesting and 3 to 7 year vesting under all plans. - § 411(a)(3)(C): Pub. L. 109–280, § 114(b)(1), substituted “412(c)(2)” for “412(c)(8)”. - § 411(a)(3)(G): Pub. L. 109–280, § 902(d)(2)(A), (B), inserted “or erroneous automatic contribution” after “or contribution” in heading and “an erroneous automatic contribution under section 414(w),” after “402(g)(2)(A),” in text. - § 411(a)(12): Pub. L. 109–280, § 904(a)(2), struck out par. (12), which related to faster vesting for matching contributions by employers. - § 411(a)(13): Pub. L. 109–280, § 701(b)(2), added par. (13). - § 411(b)(1)(F): Pub. L. 109–280, § 114(b)(2), substituted “subparagraphs (B) and (C) of section 412(e)(3)” for “paragraphs (2) and (3) of section 412(i)” in cl. (ii) and “subparagraphs (D), (E), and (F) of section 412(e)(3)” for “paragraphs (4), (5), and (6) of section 412(i)” in concluding provisions. - § 411(b)(5): Pub. L. 109–280, § 701(b)(1), added par. (5). - § 411(d)(6)(A): Pub. L. 109–280, § 114(b)(3), substituted “412(e)(2)” for “412(c)(8)”. ## § 412: Minimum funding standards - § 412: Pub. L. 109–280, § 111(a), reenacted heading without change and amended text generally, substituting provisions relating to minimum funding standard requirement, liability for contributions, variance from minimum funding standards, miscellaneous rules, and plans to which section applies, consisting of subsecs. (a) to (e), for provisions relating to general rule for satisfaction of minimum funding standard, funding standard account, special rules, variance from minimum funding standard, extension of amortization periods, requirements relating to waivers and extensions, alternative minimum funding standard, exceptions, certain insurance contract plans, certain terminated multiemployer plans, financial assistance, additional funding requirements for plans which are not multiemployer plans, quarterly contributions requirement, and imposition of lien where failure to make required contributions, consisting of subsecs. (a) to (n). - § 412(b)(3): Pub. L. 109–280, § 212(c), added par. (3). - § 412(b): Pub. L. 109–280, § 301(b)(1), substituted “, 2005, 2006, and 2007” for “and 2005” in heading and “2008” for “2006” in text. - § 412: Pub. L. 109–280, § 301(b)(2), substituted “, 2005, 2006, and 2007” for “and 2005” in heading and “, 2005, 2006, or 2007” for “or 2005” in text. ## § 414: Definitions and special rules - § 414(d): Pub. L. 109–280, § 906(a)(1), inserted at end “The term ‘governmental plan’ includes a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function).” - § 414(f)(6): Pub. L. 109–280, § 1106(b), added par. (6). - § 414(h)(2): Pub. L. 109–280, § 906(b)(1)(C), inserted “or a governmental plan described in the last sentence of section 414(d) (relating to plans of Indian tribal governments),” after “foregoing,”. - § 414(l)(2)(B)(i)(I): Pub. L. 109–280, § 114(c), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “the amount determined under section 412(c)(7)(A)(i) with respect to the plan, over”. - § 414(w): Pub. L. 109–280, § 902(d)(1), added subsec. (w). - § 414(x): Pub. L. 109–280, § 903(a), added subsec. (x). ## § 415: Limitations on benefits and contribution under qualified plans - § 415(b)(2)(E)(ii): Pub. L. 109–280, § 303(a), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “For purposes of adjusting any benefit under subparagraph (B) for any form of benefit subject to section 417(e)(3), the applicable interest rate (as defined in section 417(e)(3)) shall be substituted for ‘5 percent’ in clause (i), except that in the case of plan years beginning in 2004 or 2005, ‘5.5 percent’ shall be substituted for ‘5 percent’ in clause (i).” - § 415(b)(2)(H)(i): Pub. L. 109–280, § 906(b)(1)(A)(i), substituted “State, Indian tribal government (as defined in section 7701(a)(40)), or any political subdivision” for “State or political subdivision”. - § 415(b)(2)(H)(ii)(I): Pub. L. 109–280, § 906(b)(1)(A)(ii), substituted “State, Indian tribal government (as so defined), or any political subdivision” for “State or political subdivision” in two places. - § 415(b)(3): Pub. L. 109–280, § 832(a), struck out “both was an active participant in the plan and” before “had the greatest”. - § 415(b)(10): Pub. L. 109–280, § 906(b)(1)(B)(ii), as amended by Pub. L. 110–458, § 109(d)(1), substituted “State, Indian tribal, and” for “State and” in heading. - § 415(b)(10)(A): Pub. L. 109–280, § 906(b)(1)(B)(i), inserted “or a governmental plan described in the last sentence of section 414(d) (relating to plans of Indian tribal governments),” after “foregoing,”. - § 415(b)(11): Pub. L. 109–280, § 867(a), inserted at end “Subparagraph (B) of paragraph (1) shall not apply to a plan maintained by an organization described in section 3121(w)(3)(A) except with respect to highly compensated benefits. For purposes of this paragraph, the term ‘highly compensated benefits’ means any benefits accrued for an employee in any year on or after the first year in which such employee is a highly compensated employee (as defined in section 414(q)) of the organization described in section 3121(w)(3)(A). For purposes of applying paragraph (1)(B) to highly compensated benefits, all benefits of the employee otherwise taken into account (without regard to this paragraph) shall be taken into account.” - § 415(n)(1): Pub. L. 109–280, § 821(a)(1), substituted “a participant” for “an employee” in introductory provisions. - § 415(n)(3)(A): Pub. L. 109–280, § 821(a)(2), inserted concluding provisions. - § 415(n)(3)(B)(i), § 415(n)(3)(B)(ii): Pub. L. 109–280, § 821(c)(1), substituted “nonqualified service credit” for “permissive service credit attributable to nonqualified service”. - § 415(n)(3)(C): Pub. L. 109–280, § 821(c)(2), substituted “service credit” for “service” in heading and “the term ‘nonqualified service credit’ means permissive service credit other than that allowed with respect to” for “the term ‘nonqualified service’ means service for which permissive service credit is allowed other than” in introductory provisions. - § 415(n)(3)(C)(ii): Pub. L. 109–280, § 821(c)(3), substituted “or a comparable level of education, as determined under the applicable law of the jurisdiction in which the service was performed” for “as determined under State law”. - § 415(n)(3)(D): Pub. L. 109–280, § 821(b), added subpar. (D). ## § 416: Special rules for top-heavy plans - § 416(g)(4)(H)(i): Pub. L. 109–280, § 902(c)(1), inserted “or 401(k)(13)” after “401(k)(12)”. - § 416(g)(4)(H)(ii): Pub. L. 109–280, § 902(c)(2), inserted “or 401(m)(12)” after “401(m)(11)”. ## § 417: Definitions and special rules for purposes of minimum survivor annuity requirements - § 417(a)(1)(A)(ii), § 417(a)(1)(A)(iii): Pub. L. 109–280, § 1004(a)(1), added cl. (ii) and redesignated former cl. (ii) as (iii). - § 417(a)(3)(A)(i): Pub. L. 109–280, § 1004(a)(3), inserted “and of the qualified optional survivor annuity” before comma at end. - § 417(a)(6)(A): Pub. L. 109–280, § 1102(a)(1)(A), substituted “180-day” for “90-day”. - § 417(e)(3): Pub. L. 109–280, § 302(b), reenacted heading without change and amended text of par. (3) generally, substituting provisions relating to determination of present value by using the applicable mortality table and the applicable interest rate, provisions defining “applicable mortality table” and “applicable interest rate”, and provisions relating to determination of the adjusted first, second, and third segment rates, for provisions relating to determination of present value, provisions defining “applicable mortality table” and “applicable interest rate”, and provisions stating exception for a distribution from a plan that was adopted and in effect before the date of the enactment of the Retirement Protection Act of 1994. - § 417(g): Pub. L. 109–280, § 1004(a)(2), added subsec. (g). ## § 418E: Insolvent plans - § 418E(d)(1): Pub. L. 109–280 substituted “5 plan years” for “3 plan years” the second place it appeared and inserted at end “If the plan sponsor makes such a determination that the plan will be insolvent in any of the next 5 plan years, the plan sponsor shall make the comparison under this paragraph at least annually until the plan sponsor makes a determination that the plan will not be insolvent in any of the next 5 plan years.” ## § 419A: Qualified asset account; limitation on additions to account - § 419A(c)(6): Pub. L. 109–280 added par. (6). ## § 420: Transfers of excess pension assets to retiree health accounts - § 420(a): Pub. L. 109–280, § 842(a)(1), struck out “(other than a multiemployer plan)” after “defined benefit plan” in introductory provisions. - § 420(e)(2): Pub. L. 109–280, § 114(d)(1), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “The term ‘excess pension assets’ means the excess (if any) of— - § 420(e)(4): Pub. L. 109–280, § 114(d)(2), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “In the case of a qualified transfer to a health benefits account— - § 420(e)(5): Pub. L. 109–280, § 842(a)(2), added par. (5). - § 420(f): Pub. L. 109–280, § 841(a), added subsec. (f). ## § 430: Minimum funding standards for single-employer defined benefit pension plans - Enacted 26 U.S.C. § 430. ## § 431: Minimum funding standards for multiemployer plans - Enacted 26 U.S.C. § 431. ## § 432: Additional funding rules for multiemployer plans in endangered status or critical status - Enacted 26 U.S.C. § 432. ## § 436: Funding-based limits on benefits and benefit accruals under single-employer plans - Enacted 26 U.S.C. § 436. ## § 457: Deferred compensation plans of State and local governments and tax-exempt organizations - § 457(a)(3): Pub. L. 109–280, § 845(b)(3), added par. (3). - § 457(e)(11)(D): Pub. L. 109–280, § 1104(a)(1), added subpar. (D). - § 457(e)(16)(B): Pub. L. 109–280, § 829(a)(4), substituted “, (9), and (11)” for “and (9)”. - § 457(f)(2)(F): Pub. L. 109–280, § 1104(b)(1), added subpar. (F). - § 457(f)(4): Pub. L. 109–280, § 1104(b)(2), added par. (4). ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(21)(C): Pub. L. 109–280, § 862(a), amended introductory provisions and cls. (i) and (ii) generally. Prior to amendment, introductory provisions and cls. (i) and (ii) read as follows: “Payments described in subparagraph (A)(i)(IV) may be made from such trust during a taxable year only to the extent that the aggregate amount of such payments during such taxable year does not exceed the lesser of— - § 501(q), § 501(r): Pub. L. 109–280, § 1220(a), which directed the amendment of section 501 by adding subsec. (q) and redesignating former subsec. (q) as (r), without specifying the act to be amended, was executed by making the amendments to this section, which is section 501 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 508: Special rules with respect to section 501(c)(3) organizations - § 508(f): Pub. L. 109–280, which directed the addition of subsec. (f) to section 508, without specifying the act to be amended, was executed by making the addition to this section, which is section 508 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 509: Private foundation defined - § 509(a)(3)(B): Pub. L. 109–280, § 1241(a), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “is operated, supervised, or controlled by or in connection with one or more organizations described in paragraph (1) or (2), and”. See Codification note above. - § 509(e): Pub. L. 109–280, § 1221(a)(2), inserted at end “Such term shall also include income from sources similar to those in the preceding sentence.” See Codification note above. - § 509(f): Pub. L. 109–280, § 1241(b), added subsec. (f). See Codification note above. ## § 512: Unrelated business taxable income - § 512(b)(13)(E), § 512(b)(13)(F): Pub. L. 109–280, which directed the amendment of section 512(b)(13) by adding subpar. (E) and redesignating former subpar. (E) as (F), without specifying the act to be amended, was executed by making the amendments to this section, which is section 512 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 513: Unrelated trade or business - § 513(j): Pub. L. 109–280, which directed the addition of subsec. (j) to section 513, without specifying the act to be amended, was executed by making the addition to this section, which is section 513 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 514: Unrelated debt-financed income - § 514(c)(9)(C)(iv): Pub. L. 109–280 added cl. (iv). ## § 529: Qualified tuition programs - § 529(f): Pub. L. 109–280, which directed the addition of subsec. (f) to section 529, without specifying the act to be amended, was executed by making the addition to this section, which is section 529 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 545: Undistributed personal holding company income - § 545(b)(2): Pub. L. 109–280, which directed the substitution of “(D), and (E)” for “and (D)” in section 545(b)(2), without specifying the act to be amended, was executed by making the substitution in subsec. (b)(2) of this section, which is section 545 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 664: Charitable remainder trusts - § 664(g)(3)(E): Pub. L. 109–280 inserted “(determined on the basis of fair market value of securities when allocated to participants)” after “paragraph (7)”. ## § 848: Capitalization of certain policy acquisition expenses - § 848(e)(6): Pub. L. 109–280 added par. (6). ## § 1035: Certain exchanges of insurance policies - § 1035(a)(1): Pub. L. 109–280, § 844(b)(3)(A), which directed amendment by inserting “or for a qualified long-term care insurance contract” before semicolon “at the end”, was executed by making the insertion before “; or” to reflect the probable intent of Congress. - § 1035(a)(2): Pub. L. 109–280, § 844(b)(3)(B), which directed amendment by inserting “, or (C) for a qualified long-term care insurance contract” before semicolon “at the end”, was executed by making the insertion before “; or” to reflect the probable intent of Congress. - § 1035(a)(3): Pub. L. 109–280, § 844(b)(3)(C), inserted “or for a qualified long-term care insurance contract” after “annuity contract”. - § 1035(a)(4): Pub. L. 109–280, § 844(b)(4), added par. (4). - § 1035(b)(2): Pub. L. 109–280, § 844(b)(1), inserted at end “For purposes of the preceding sentence, a contract shall not fail to be treated as an annuity contract solely because a qualified long-term care insurance contract is a part of or a rider on such contract.” - § 1035(b)(3): Pub. L. 109–280, § 844(b)(2), inserted at end “For purposes of the preceding sentence, a contract shall not fail to be treated as a life insurance contract solely because a qualified long-term care insurance contract is a part of or a rider on such contract.” ## § 1367: Adjustments to basis of stock of shareholders, etc. - § 1367(a)(2): Pub. L. 109–280, which directed the addition of concluding provisions to section 1367(a)(2), without specifying the act to be amended, was executed to subsec. (a)(2) of this section, which is section 1367 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 2055: Transfers for public, charitable, and religious uses - § 2055(e)(5): Pub. L. 109–280, § 1234(b), added par. (5). See Codification note above. - § 2055(g), § 2055: Pub. L. 109–280, § 1218(b), added subsec. (g) and redesignated former subsec. (g) as (h). See Codification note above. ## § 2522: Charitable and similar gifts - § 2522(c)(5): Pub. L. 109–280, § 1234(c), added par. (5). See Codification note above. - § 2522(e), § 2522(f): Pub. L. 109–280, § 1218(c), added subsec. (e) and redesignated former subsec. (e) as (f). See Codification note above. ## § 3121: Definitions - § 3121(b)(5)(E): Pub. L. 109–280 inserted “or special trial judge” before “of the United States Tax Court”. ## § 3304: Approval of State laws - § 3304(a): Pub. L. 109–280 added concluding provisions. ## § 4041: Imposition of tax - § 4041(g)(5): Pub. L. 109–280, which directed the addition of par. (5) to section 4041(g), without specifying the act to be amended, was executed to subsec. (g) of this section, which is section 4041 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 4221: Certain tax-free sales - § 4221(a): Pub. L. 109–280, § 1207(b)(2), (3)(A), in concluding provisions, substituted “Paragraphs (4), (5), and (6)” for “Paragraphs (4) and (5)” and inserted at end “In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.” See Codification note above. - § 4221(a)(6): Pub. L. 109–280, § 1207(b)(1), added par. (6). See Codification note above. ## § 4253: Exemptions - § 4253(k): Pub. L. 109–280, § 1207(c)(1), added subsec. (k). Former subsec. (k) redesignated (l). See Codification note above. - § 4253(l): Pub. L. 109–280, § 1207(c)(1), redesignated subsec. (k) as (l). See Codification note above. - § 4253(l)(1): Pub. L. 109–280, § 1207(c)(2), substituted “(j), or (k)” for “or (j)”. See Codification note above. ## § 4483: Exemptions - § 4483(h), § 4483(i): Pub. L. 109–280, which directed the amendment of section 4483 by adding subsec. (h) and redesignating former subsec. (h) as (i), without specifying the act to be amended, was executed by making the amendments to this section, which is section 4483 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 4940: Excise tax based on investment income - § 4940(c)(2): Pub. L. 109–280, § 1221(a)(1), inserted at end “Such term shall also include income from sources similar to those in the preceding sentence.” See Codification note above. - § 4940(c)(4)(A): Pub. L. 109–280, § 1221(b)(1), substituted “gross investment income (as defined in paragraph (2))” for “interest, dividends, rents, and royalties”. See Codification note above. - § 4940(c)(4)(C): Pub. L. 109–280, § 1221(b)(2), inserted “or carrybacks” after “carryovers”. See Codification note above. - § 4940(c)(4)(D): Pub. L. 109–280, § 1221(b)(3), added subpar. (D). See Codification note above. ## § 4941: Taxes on self-dealing - § 4941(a)(1): Pub. L. 109–280, § 1212(a)(1)(A), substituted “10 percent” for “5 percent”. See Codification note above. - § 4941(a)(2): Pub. L. 109–280, § 1212(a)(1)(B), substituted “5 percent” for “2½ percent”. See Codification note above. - § 4941(c)(2): Pub. L. 109–280, § 1212(a)(2), substituted “$20,000” for “$10,000” wherever appearing in heading and text. See Codification note above. ## § 4942: Taxes on failure to distribute income - § 4942(a): Pub. L. 109–280, § 1212(b), substituted “30 percent” for “15 percent” in introductory provisions. See Codification note above. - § 4942(g)(4): Pub. L. 109–280, § 1244(a), amended heading and text of par. (4) generally, substituting provisions relating to limitation on distributions by nonoperating private foundations to supporting organizations for provisions relating to limitation on administrative expenses allocable to making of contributions, gifts, and grants. See Codification note above. ## § 4943: Taxes on excess business holdings - § 4943(a)(1): Pub. L. 109–280, § 1212(c), substituted “10 percent” for “5 percent”. See Codification note above. - § 4943(e): Pub. L. 109–280, § 1233(a), added subsec. (e). See Codification note above. - § 4943(f): Pub. L. 109–280, § 1243(a), added subsec. (f). See Codification note above. ## § 4944: Taxes on investments which jeopardize charitable purpose - § 4944(a): Pub. L. 109–280, § 1212(d)(1), substituted “10 percent” for “5 percent” in pars. (1) and (2). See Codification note above. - § 4944(d)(2): Pub. L. 109–280, § 1212(d)(2), substituted “$10,000,” for “$5,000,” and “$20,000.” for “$10,000.” See Codification note above. ## § 4945: Taxes on taxable expenditures - § 4945(a)(1): Pub. L. 109–280, § 1212(e)(1)(A), substituted “20 percent” for “10 percent”. See Codification note above. - § 4945(a)(2): Pub. L. 109–280, § 1212(e)(1)(B), substituted “5 percent” for “2½ percent”. See Codification note above. - § 4945(c)(2): Pub. L. 109–280, § 1212(e)(2), substituted “$10,000,” for “$5,000,” and “$20,000.” for “$10,000.” See Codification note above. - § 4945(d)(4)(A): Pub. L. 109–280, § 1244(b), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such organization is described in paragraph (1), (2), or (3) of section 509(a) or is an exempt operating foundation (as defined in section 4940(d)(2)), or”. See Codification note above. ## § 4958: Taxes on excess benefit transactions - § 4958(c)(2): Pub. L. 109–280, § 1232(b)(1), added par. (2). Former par. (2) redesignated (3). See Codification note above. - § 4958(c)(3): Pub. L. 109–280, § 1242(b), added par. (3). Former par. (3) redesignated (4). See Codification note above. - § 4958(c)(3): Pub. L. 109–280, § 1232(b)(1), redesignated par. (2) as (3). See Codification note above. - § 4958(c)(4): Pub. L. 109–280, § 1242(b), redesignated par. (3) as (4). See Codification note above. - § 4958(d)(2): Pub. L. 109–280, § 1212(a)(3), substituted “$20,000” for “$10,000”. See Codification note above. - § 4958(f)(1)(D): Pub. L. 109–280, § 1242(a), added subpar. (D). Former subpar. (D) redesignated (E). See Codification note above. - § 4958(f)(1)(D): Pub. L. 109–280, § 1232(a)(1), added subpar. (D). See Codification note above. - § 4958(f)(1)(E): Pub. L. 109–280, § 1242(a), redesignated subpar. (D) as (E). Former subpar. (E) redesignated (F). See Codification note above. - § 4958(f)(1)(E): Pub. L. 109–280, § 1232(a)(1), added subpar. (E). See Codification note above. - § 4958(f)(1)(F): Pub. L. 109–280, § 1242(a), redesignated subpar. (E) as (F). See Codification note above. - § 4958(f)(6): Pub. L. 109–280, § 1232(b)(2), inserted “, except that in the case of any correction of an excess benefit transaction described in subsection (c)(2), no amount repaid in a manner prescribed by the Secretary may be held in any donor advised fund” after “standards”. See Codification note above. - § 4958(f)(7), § 4958(f)(8): Pub. L. 109–280, § 1232(a)(2), added pars. (7) and (8). See Codification note above. ## § 4963: Definitions - § 4963(a), § 4963(c): Pub. L. 109–280, which directed the insertion of “4966, 4967,” after “4958,” in subsecs. (a) and (c) of section 4963, without specifying the act to be amended, was executed by making the insertion in subsecs. (a) and (c) of this section, which is section 4963 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 4966: Taxes on taxable distributions - Enacted 26 U.S.C. § 4966. ## § 4967: Taxes on prohibited benefits - Enacted 26 U.S.C. § 4967. ## § 4971: Taxes on failure to meet minimum funding standards - § 4971(a), § 4971(b): Pub. L. 109–280, § 114(e)(1), amended subsecs. (a) and (b) generally. Prior to amendment, subsecs. (a) and (b) read as follows: - § 4971(c)(1): Pub. L. 109–280, § 114(e)(2)(A), substituted “section 431” for “the last two sentences of section 412(a)”. - § 4971(c)(4): Pub. L. 109–280, § 114(e)(2)(B), added par. (4). - § 4971(e)(1): Pub. L. 109–280, § 114(e)(3), substituted “section 412(a)(1)(A)” for “section 412(b)(3)(A)”. - § 4971(e)(2)(A): Pub. L. 109–280, § 212(b)(2), as amended by Pub. L. 110–458, § 102(b)(3)(A), substituted “If an” for “In the case of a plan other than a multiemployer plan, if the” and “(f), or (g)” for “or (f)”. - § 4971(f)(1): Pub. L. 109–280, § 114(e)(4), substituted “section 430(j)(4)” for “section 412(m)(5)” in introductory provisions and “section 430(j)” for “section 412(m)” in subpar. (B). - § 4971(g), § 4971(h): Pub. L. 109–280, § 212(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h). ## § 4972: Tax on nondeductible contributions to qualified employer plans - § 4972(c)(6)(A): Pub. L. 109–280, § 803(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “so much of the contributions to 1 or more defined contribution plans which are not deductible when contributed solely because of section 404(a)(7) as does not exceed the greater of— - § 4972(c)(7): Pub. L. 109–280, § 114(e)(5), substituted “except, in the case of a multiemployer plan, to the extent that such contributions exceed the full-funding limitation (as defined in section 431(c)(6))” for “except to the extent that such contributions exceed the full-funding limitation (as defined in section 412(c)(7), determined without regard to subparagraph (A)(i)(I) thereof)”. ## § 4975: Tax on prohibited transactions - § 4975(d)(17): Pub. L. 109–280, § 601(b)(1), added par. (17). - § 4975(d)(18): Pub. L. 109–280, § 611(a)(2)(A), added par. (18). - § 4975(d)(19): Pub. L. 109–280, § 611(c)(2), added par. (19). - § 4975(d)(20): Pub. L. 109–280, § 611(d)(2)(A), added par. (20). - § 4975(d)(21): Pub. L. 109–280, § 611(e)(2), added par. (21). - § 4975(d)(22): Pub. L. 109–280, § 611(g)(2), added par. (22). - § 4975(d)(23): Pub. L. 109–280, § 612(b)(1), added par. (23). - § 4975(f)(8): Pub. L. 109–280, § 601(b)(2), added par. (8). - § 4975(f)(9): Pub. L. 109–280, § 611(a)(2)(B), added par. (9). - § 4975(f)(10): Pub. L. 109–280, § 611(d)(2)(B), added par. (10). - § 4975(f)(11): Pub. L. 109–280, § 612(b)(2), added par. (11). ## § 4979: Tax on certain excess contributions - § 4979(f): Pub. L. 109–280, § 902(e)(1)(B), substituted “specified period after” for “2½ months of” in heading. - § 4979(f)(1): Pub. L. 109–280, § 902(e)(1)(A), (3)(A), inserted “through the end of the plan year for which the contribution was made” after “thereto” and “(6 months in the case of an excess contribution or excess aggregate contribution to an eligible automatic contribution arrangement (as defined in section 414(w)(3)))” after “2½ months”. - § 4979(f)(2): Pub. L. 109–280, § 902(e)(2), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: ## § 4980: Tax on reversion of qualified plan assets to employer - § 4980(c)(3)(A): Pub. L. 109–280 substituted “if the requirements of subparagraphs (B), (C), and (D) are met” for “if— ## § 4980F: Failure of applicable plans reducing benefit accruals to satisfy notice requirements - § 4980F(e)(1): Pub. L. 109–280 inserted “and to each employer who has an obligation to contribute to the plan” before period at end. ## § 6033: Returns by exempt organizations - § 6033(a)(3)(B): Pub. L. 109–280, § 1245(a), inserted “(other than an organization described in section 509(a)(3))” after “paragraph (1)”. See Codification note above. - § 6033(h): Pub. L. 109–280, § 1205(b)(1), added subsec. (h). Former subsec. (h) redesignated (i). See Codification note above. - § 6033(i): Pub. L. 109–280, § 1223(a), added subsec. (i). Former subsec. (i) redesignated (j). See Codification note above. - § 6033(i): Pub. L. 109–280, § 1205(b)(1), redesignated subsec. (h) as (i). See Codification note above. - § 6033(j): Pub. L. 109–280, § 1223(b), added subsec. (j). Former subsec. (j) redesignated (k). See Codification note above. - § 6033(j): Pub. L. 109–280, § 1223(a), redesignated subsec. (i) as (j). See Codification note above. - § 6033(k): Pub. L. 109–280, § 1235(a)(1), added subsec. (k). Former subsec. (k) redesignated (l). See Codification note above. - § 6033(k): Pub. L. 109–280, § 1223(b), redesignated subsec. (j) as (k). See Codification note above. - § 6033(l): Pub. L. 109–280, § 1245(b), added subsec. (l). Former subsec. (l) redesignated (m). See Codification note above. - § 6033(l): Pub. L. 109–280, § 1235(a)(1), redesignated subsec. (k) as (l). See Codification note above. - § 6033(m): Pub. L. 109–280, § 1245(b), redesignated subsec. (l) as (m). See Codification note above. ## § 6034: Returns by certain trusts - § 6034: Pub. L. 109–280, which directed the general amendment of section 6034 without specifying the act to be amended, was executed to this section, which is section 6034 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. Prior to amendment, this section consisted of subsecs. (a) to (c) stating a general rule requiring certain trusts to furnish information as the Secretary may by forms and regulations prescribe, allowing for exceptions to the rule, and providing a cross reference relating to penalties for failure to file a return. ## § 6039I: Returns and records with respect to employer-owned life insurance contracts - Enacted 26 U.S.C. § 6039I. ## § 6050L: Returns relating to certain donated property - § 6050L(a)(1): Pub. L. 109–280, which directed the amendment of section 6050L by adding subpars. (F) and (G) and concluding provisions and substituting “3 years” for “2 years” in introductory provisions without specifying the act to be amended, was executed to this section, which is section 6050L of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 6050U: Charges or payments for qualified long-term care insurance contracts under combined arrangements - Enacted 26 U.S.C. § 6050U. ## § 6050V: Returns relating to applicable insurance contracts in which certain exempt organizations hold interests - Enacted 26 U.S.C. § 6050V. ## § 6059: Periodic report of actuary - § 6059(b)(2): Pub. L. 109–280, § 114(f)(1), substituted “the minimum required contribution determined under section 430, or the accumulated funding deficiency determined under section 431,” for “the accumulated funding deficiency (as defined in section 412(a))”. - § 6059(b)(3)(B): Pub. L. 109–280, § 114(f)(2), added subpar. (B) and struck out former subpar. (B) which read as follows: “the requirements of section 412(c) (relating to reasonable actuarial assumptions) have been complied with,”. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(a)(2): Pub. L. 109–280, § 1224(b)(1), inserted “or section 6104(c)” after “this section”. See Codification note above. - § 6103(p)(3)(A): Pub. L. 109–280, § 1224(b)(2), inserted “and section 6104(c)” after “this section” in first sentence. See Codification note above. - § 6103(p)(4): Pub. L. 109–280, § 1224(b)(3)(A), (C), inserted “, any appropriate State officer (as defined in section 6104(c)),” before “or any other person” in introductory provisions and “, an appropriate State officer (as defined in section 6104(c)),” after “including an agency” in two places in concluding provisions. See Codification note above. - § 6103(p)(4)(F)(i): Pub. L. 109–280, § 1224(b)(3)(B), inserted “any appropriate State officer (as defined in section 6104(c)),” before “or any other person”. See Codification note above. ## § 6104: Publicity of information required from certain exempt organizations and certain trusts - § 6104(b): Pub. L. 109–280, § 1201(b)(3), inserted at end “In the case of a trust which is required to file a return under section 6034(a), this subsection shall not apply to information regarding beneficiaries which are not organizations described in section 170(c).” See Codification note above. - § 6104(c)(1): Pub. L. 109–280, § 1224(b)(4), inserted “for charitable organizations” after “rule” in heading. See Codification note above. - § 6104(c)(2), § 6104(c)(3), § 6104(c)(4), § 6104(c)(5), § 6104(c)(6): Pub. L. 109–280, § 1224(a), added pars. (2) to (6) and struck out heading and text of former par. (2). Text read as follows: “For purposes of this subsection, the term ‘appropriate State officer’ means the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3).” See Codification note above. - § 6104(d)(1)(A)(ii), § 6104(d)(1)(A)(iii), § 6104(d)(1)(A)(iv): Pub. L. 109–280, § 1225(a), added cl. (ii) and redesignated former cls. (ii) and (iii) as (iii) and (iv), respectively. See Codification note above. ## § 6214: Determinations by Tax Court - § 6214(b): Pub. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.” ## § 6330: Notice and opportunity for hearing before levy - § 6330(d)(1): Pub. L. 109–280, § 855(a), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “The person may, within 30 days of a determination under this section, appeal such determination— ## § 6416: Certain taxes on sales and services - § 6416(b)(2): Pub. L. 109–280, § 1207(e)(1)(B), (C), in concluding provisions, substituted “Subparagraphs (C), (D), and (E)” for “Subparagraphs (C) and (D)” and “(B), (C), (D), and (E)” for “(B), (C), and (D)” and inserted at end “In the case of taxes imposed by subchapter C or D of chapter 32, subparagraph (E) shall not apply.” See Codification note above. - § 6416(b)(2)(E), § 6416(b)(2)(F), § 6416(b)(2)(G): Pub. L. 109–280, § 1207(e)(1)(A), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively. See Codification note above. - § 6416(b)(4)(B)(iii): Pub. L. 109–280, § 1207(e)(2), added cl. (iii). See Codification note above. ## § 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - § 6421(c): Pub. L. 109–280, which directed the substitution of “(5), or (6)” for “or (5)” in section 6421(c), without specifying the act to be amended, was executed by making the substitution in subsec. (c) of this section, which is section 6421 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652(c)(1)(E): Pub. L. 109–280, § 1223(d), added subpar. (E). See Codification note above. - § 6652(c)(2)(C): Pub. L. 109–280, § 1201(b)(2), added subpar. (C). See Codification note above. ## § 6662: Imposition of accuracy-related penalty on underpayments - § 6662(e)(1)(A): Pub. L. 109–280, § 1219(a)(1)(A), substituted “150 percent” for “200 percent”. See Codification note above. - § 6662(g)(1): Pub. L. 109–280, § 1219(a)(1)(B), substituted “65 percent” for “50 percent”. See Codification note above. - § 6662(h)(2)(A)(i), § 6662(h)(2)(A)(ii): Pub. L. 109–280, § 1219(a)(2)(A), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows: - § 6662(h)(2)(C): Pub. L. 109–280, § 1219(a)(2)(B), substituted “ ‘40 percent’ for ‘65 percent’ ” for “ ‘25 percent’ for ‘50 percent’ ”. See Codification note above. ## § 6664: Definitions and special rules - § 6664(c)(2): Pub. L. 109–280, § 1219(a)(3), substituted “paragraph (1) shall not apply. The preceding sentence shall not apply to a substantial valuation overstatement under chapter 1 if—” for “paragraph (1) shall not apply unless—” in introductory provisions. See Codification note above. - § 6664(c)(3)(B), § 6664(c)(3): Pub. L. 109–280, § 1219(c)(2), amended subpars. (B) and (C) generally. Prior to amendment, subpars. (B) and (C) read as follows: ## § 6695A: Substantial and gross valuation misstatements attributable to incorrect appraisals - Enacted 26 U.S.C. § 6695A. ## § 6696: Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B - § 6696: Pub. L. 109–280 substituted “6694, 6695, and 6695A” for “6694 and 6695” wherever appearing in section catchline and text and “6694, 6695, or 6695A” for “6694 or 6695” wherever appearing in text. See Codification note above. ## § 6720B: Fraudulent identification of exempt use property - Enacted 26 U.S.C. § 6720B. ## § 6721: Failure to file correct information returns - § 6721(e)(2)(D): Pub. L. 109–280, which directed the addition of subpar. (D) to section 6721(e)(2), without specifying the act to be amended, was executed by making the addition to subsec. (e)(2) of this section, which is section 6721 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 6724: Waiver; definitions and special rules - § 6724(d)(1)(B)(xiv), § 6724(d)(1)(B)(xv), § 6724(d)(1)(B)(xvi): Pub. L. 109–280, § 1211(b)(1), added cl. (xiv) and redesignated former cls. (xiv) and (xv) as (xv) and (xvi), respectively. Former cl. (xvi) redesignated (xvii). See Codification note above. - § 6724(d)(1)(B)(xvii): Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvi) as (xvii). Former cl. (xvii) redesignated (xviii). See Codification note above. - § 6724(d)(1)(B)(xvii): Pub. L. 109–280, § 844(d)(2)(A), struck out “or” at end. - § 6724(d)(1)(B)(xviii): Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xvii) as (xviii). Former cl. (xviii) redesignated (xix) relating to section 264(f)(5)(A)(iv). See Codification note above. - § 6724(d)(1)(B)(xviii): Pub. L. 109–280, § 844(d)(2)(A), substituted “or” for “and” at end. - § 6724(d)(1)(B)(xix): Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xviii) as (xix) relating to section 264(f)(5)(A)(iv). Former cl. (xix) redesignated (xx). See Codification note above. - § 6724(d)(1)(B)(xix): Pub. L. 109–280, § 844(d)(2)(A), added cl. (xix) relating to section 6050U. - § 6724(d)(1)(B)(xx): Pub. L. 109–280, § 1211(b)(1), redesignated cl. (xix) relating to section 6050U as (xx). See Codification note above. - § 6724(d)(2)(CC): Pub. L. 109–280, § 844(d)(2)(B), added subpar. (CC). ## § 7213: Unauthorized disclosure of information - § 7213(a)(2): Pub. L. 109–280, which directed insertion of “or under section 6104(c)” after “6103” in subsec. (a)(2) of section 7213, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7213 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 7213A: Unauthorized inspection of returns or return information - § 7213A(a)(2): Pub. L. 109–280, which directed insertion of “or under section 6104(c)” after “7213(a)(2)” in subsec. (a)(2) of section 7213A, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7213A of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 7428: Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc. - § 7428(b)(4): Pub. L. 109–280, which directed addition of par. (4) at the end of section 7428(b), without specifying the act to be amended, was executed by making the addition at the end of subsec. (b) of this section, which is section 7428 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 7431: Civil damages for unauthorized inspection or disclosure of returns and return information - § 7431(a)(2): Pub. L. 109–280, which directed insertion of “or in violation of section 6104(c)” after “6103” in subsec. (a)(2) of section 7431, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7431 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. ## § 7443A: Special trial judges - § 7443A(b)(5): Pub. L. 109–280, § 857(a), added par. (5). Former par. (5) redesignated (6). - § 7443A(b)(6): Pub. L. 109–280, § 857(a), redesignated par. (5) as (6). - § 7443A(c): Pub. L. 109–280, § 857(b), substituted “(4), or (5)” for “or (4)”. ## § 7447: Retirement - § 7447(j): Pub. L. 109–280 added subsec. (j). ## § 7448: Annuities to surviving spouses and dependent children of judges and special trial judges - § 7448: Pub. L. 109–280, § 854(c)(3), which directed amendment of subsec. (u) of this section by inserting “or special trial judge” after “judge” and “or special trial judge’s” after “judge’s” wherever appearing, could not be executed because no subsec. (u) has been enacted. - § 7448: Pub. L. 109–280, § 854(c)(1), inserted “and special trial judges” after “children of judges” in section catchline. - § 7448(a)(5), § 7448(a)(6), § 7448(a)(7), § 7448(a)(8), § 7448(a)(9): Pub. L. 109–280, § 854(a), which directed amendment of subsec. (a) by adding pars. (5) and (6) and redesignating former pars. (5) to (8) as (7) to (10), respectively, was executed by adding pars. (5) and (6) and redesignating former pars. (5) to (7) as (7) to (9), respectively, to reflect the probable intent of Congress. Subsec. (a) did not contain a par. (8) prior to the amendment. - § 7448(b): Pub. L. 109–280, § 854(b), reenacted subsec. heading without change, designated existing provisions as par. (1), inserted par. heading, realigned margins, and added par. (2). - § 7448(c)(1): Pub. L. 109–280, § 854(c)(4)(A), substituted “Tax Court judicial officers” for “Tax Court judges”. - § 7448(c)(1): Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge” after “judge” and “or special trial judge’s” after “judge’s” wherever appearing. - § 7448(c)(2)(A): Pub. L. 109–280, § 854(c)(4)(B)(i), inserted “and section 7443A(d)” after “(a)(4)”. - § 7448(c)(2)(B): Pub. L. 109–280, § 854(c)(4)(B)(ii), substituted “subsection (a)(4) and (a)(6)” for “subsection (a)(4)”. - § 7448(d): Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge” after “judge” wherever appearing except after “chief judge” and inserted “or special trial judge’s” after “judge’s”. - § 7448(f), § 7448(g), § 7448(h): Pub. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing. - § 7448(f), § 7448(g), § 7448(h): Subsec (j). Pub. L. 109–280, § 854(c)(3)(A), inserted “or special trial judge” after “judge” wherever appearing except after “chief judge”. - § 7448(j)(1): Pub. L. 109–280, § 854(c)(5)(B), substituted “paragraphs (8) and (9) of subsection (a)” for “subsections (a)(6) and (7)” in concluding provisions. - § 7448(j)(1)(A): Pub. L. 109–280, § 854(c)(5)(A), substituted “service, retired from such service under section 7447, or receiving any annuity under chapter 83 or 84 of title 5, United States Code,” for “service or retired from such service under section 7447”. - § 7448(m): Pub. L. 109–280, § 854(c)(6), inserted “or any annuity under chapter 83 or 84 of title 5, United States Code” after “7447(d)”. - § 7448(m): Pub. L. 109–280, § 854(c)(3), inserted “or special trial judge’s” after “judge’s” and “or special trial judge” after “judge” in two places. - § 7448(n): Pub. L. 109–280, § 854(c)(3)(A), (7), inserted “or special trial judge” after “judge” wherever appearing and “his years of service pursuant to any appointment under section 7443A,” after “of the Tax Court,”. - § 7448(s): Pub. L. 109–280, § 851(a), amended heading and text of subsec. (s) generally. Prior to amendment, text read as follows: “Whenever the salary of a judge under section 7443(c) is increased, each annuity payable from the survivors annuity fund which is based, in whole or in part, upon a deceased judge having rendered some portion of his or her final 18 months of service as a judge of the Tax Court, shall also be increased. The amount of the increase in such an annuity shall be determined by multiplying the amount of the annuity, on the date on which the increase in salary becomes effective, by 3 percent for each full 5 percent by which such salary has been increased.” ## § 7451: Petitions - § 7451: Pub. L. 109–280 struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section 7428 or for judicial review under section 6226 or section 6228(a)” after “petition”. ## § 7472: Expenditures - § 7472: Pub. L. 109–280 inserted after first sentence “Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.” ## § 7475: Practice fee - § 7475(b): Pub. L. 109–280 inserted “and to provide services to pro se taxpayers” before period at end. ## § 7701: Definitions - § 7701(a)(49): Pub. L. 109–280, § 1207(f), added par. (49). See Codification note above. - § 7701(o), § 7701(p): Pub. L. 109–280, § 1222, added subsec. (o) and redesignated former subsec. (o) as (p). See Codification note above. ## § 7702B: Treatment of qualified long-term care insurance - § 7702B(e): Pub. L. 109–280, § 844(c), amended subsec. (e) generally. Prior to amendment, subsec. (e) related to treatment of coverage provided as part of a life insurance contract. - § 7702B(e)(1): Pub. L. 109–280, § 844(f), substituted “title” for “section”.