# Pub. L. 109-7: changes to the Internal Revenue Code

2005-04-15, 119 Stat. 21. Source: <https://www.govinfo.gov/link/plaw/109/public/7>.

## Legislative history

- Bill: [H.R. 1134](https://www.congress.gov/bill/109th-congress/house-bill/1134)
- Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502)

## § 139: Disaster relief payments

- § 139(d): Pub. L. 109–7, § 1(a)(2)(A), substituted “qualified disaster relief payments and qualified disaster mitigation payments” for “a qualified disaster relief payment”.
- § 139(e): Pub. L. 109–7, § 1(a)(2)(B), substituted “, (f), and (g)” for “and (f)”.
- § 139(g), § 139(h): Pub. L. 109–7, § 1(a)(1), added subsecs. (g) and (h).

## § 1033: Involuntary conversions

- § 1033(k), § 1033: Pub. L. 109–7 added subsec. (k) and redesignated former subsec. (k) as (l).