# Pub. L. 110-142: changes to the Internal Revenue Code

2007-12-20, 121 Stat. 1806. Source: <https://www.govinfo.gov/link/plaw/110/public/142>.

## Legislative history

- Bill: [H.R. 3648](https://www.congress.gov/bill/110th-congress/house-bill/3648)
- House report: [H. Rept. 110-356](https://www.govinfo.gov/content/pkg/CRPT-110hrpt356/html/CRPT-110hrpt356.htm)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 42: Low-income housing credit

- § 42(i)(3)(D)(ii)(I): Pub. L. 110–142 amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “single parents and their children and such parents and children are not dependents (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of another individual, or”.

## § 108: Income from discharge of indebtedness

- § 108(a)(1)(E): Pub. L. 110–142, § 2(a), added subpar. (E).
- § 108(a)(2)(A): Pub. L. 110–142, § 2(c)(1), substituted “(D), and (E)” for “and (D)”.
- § 108(a)(2)(C): Pub. L. 110–142, § 2(c)(2), added subpar. (C).
- § 108(h): Pub. L. 110–142, § 2(b), added subsec. (h).

## § 121: Exclusion of gain from sale of principal residence

- § 121(b)(4): Pub. L. 110–142 added par. (4) relating to special rule for certain sales by surviving spouses.

## § 139B: Benefits provided to volunteer firefighters and emergency medical responders

- Enacted 26 U.S.C. § 139B.

## § 163: Interest

- § 163(h)(3)(E)(iv)(I): Pub. L. 110–142 substituted “December 31, 2010” for “December 31, 2007”.

## § 216: Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

- § 216(b)(1)(D): Pub. L. 110–142 amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “80 percent or more of the gross income of which for the taxable year in which the taxes and interest described in subsection (a) are paid or incurred is derived from tenant-stockholders.”

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(e)(10): Pub. L. 110–142 added par. (10).

## § 6698: Failure to file partnership return

- § 6698(a): Pub. L. 110–142, § 8(a), substituted “12 months” for “5 months” in concluding provisions.
- § 6698(b)(1): Pub. L. 110–142, § 8(b), substituted “$85” for “$50”.

## § 6699: Failure to file S corporation return

- Enacted 26 U.S.C. § 6699.