# Pub. L. 109-304: changes to the Internal Revenue Code

2006-10-06, 120 Stat. 1707. Source: <https://www.govinfo.gov/link/plaw/109/public/304>.

## Legislative history

- Bill: [H.R. 1442](https://www.congress.gov/bill/109th-congress/house-bill/1442)
- House report: [H. Rept. 109-170](https://www.govinfo.gov/content/pkg/CRPT-109hrpt170/html/CRPT-109hrpt170.htm)

## § 56: Adjustments in computing alternative minimum taxable income

- § 56(c): Pub. L. 109–304, in introductory provisions, substituted “chapter 535 of title 46, United States Code” for “section 607 of the Merchant Marine Act, 1936 (46 U.S.C. 1177)”, and, in subpars. (A) and (B), substituted “such chapter 535” for “such section 607”.

## § 140: Cross references to other Acts

- § 140(a)(4): Pub. L. 109–304 substituted “section 53507 of title 46, United States Code” for “section 607(d) of the Merchant Marine Act, 1936 (46 U.S.C. 1177)”.

## § 543: Personal holding company income

- § 543(a)(1)(B): Pub. L. 109–304 substituted “chapter 533 or 535 of title 46, United States Code” for “section 511 or 607 of the Merchant Marine Act, 1936 (46 U.S.C. App. 1161 or 1177)”.

## § 1023: Cross references

- § 1023(2): Pub. L. 109–304 substituted “chapter 533 of title 46, United States Code” for “section 511 of the Merchant Marine Act, 1936, as amended (46 U.S.C. 1161)”.

## § 1063: Cross references

- § 1063(1): Pub. L. 109–304, § 17(e)(5)(A), substituted “chapter 573 of title 46, United States Code, see section 57307 of title 46” for “section 510 of the Merchant Marine Act, 1936, see subsection (e) of that section, as amended August 4, 1939 (46 U.S.C. App. 1160)”.
- § 1063(2): Pub. L. 109–304, § 17(e)(5)(B), substituted “chapter 533 of title 46, United States Code” for “section 511 of such Act, as amended (46 U.S.C. App. 1161)”.
- § 1063: Pub. L. 109–304, § 17(e)(5)(C), struck out par. (3), which read as follows: “For nonrecognition of gain in connection with vessels exchanged with the Maritime Administration under section 8 of the Merchant Ship Sales Act of 1946, see subsection (a) of that section (50 U.S.C. App. 1741).”

## § 7518: Tax incentives relating to merchant marine capital construction funds

- § 7518(a)(1): Pub. L. 109–304, § 17(e)(6)(A), substituted “chapter 535 of title 46 of the United States Code” for “section 607 of the Merchant Marine Act, 1936”.
- § 7518(a)(2), § 7518(c)(1)(A), § 7518(c)(1)(D): Pub. L. 109–304, § 17(e)(6)(B), substituted “chapter 535 of title 46, United States Code” for “section 607 of the Merchant Marine Act, 1936”.
- § 7518(g)(3)(C)(iii): Pub. L. 109–304, § 17(e)(6)(C), substituted “Merchant Marine Act, 1936,” for “Merchant Marine Act of 1936”.

## § 9504: Sport Fish Restoration and Boating Trust Fund

- § 9504(c): Pub. L. 109–304, § 16(c)(2), which directed substitution of “section 13107” for “section 13106” and could not be executed, was repealed by Pub. L. 110–181. See Construction of 2006 Amendment note below.