Pub. L. 110-166 Dec. 26, 2007

121 Stat. 2461 · Changed 2 sections of the Code

Bill H.R. 3996 · House report H. Rept. 110-431 · Bluebook JCT general explanation (2009)

§ 26 Limitation based on tax liability; definition of tax liability

  • (a)(2) Pub. L. 110–166 substituted “2007” for “2006” in heading and “2006, or 2007” for “or 2006” in introductory provisions.

§ 55 Alternative minimum tax imposed

  • (d)(1)(A) Pub. L. 110–166, § 2(a)(1), substituted “($66,250 in the case of taxable years beginning in 2007)” for “($62,550 in the…
  • (d)(1)(B) Pub. L. 110–166, § 2(a)(2), substituted “($44,350 in the case of taxable years beginning in 2007)” for “($42,500 in the…