# Pub. L. 110-234: changes to the Internal Revenue Code

2008-05-22, 122 Stat. 1096. Source: <https://www.govinfo.gov/link/plaw/110/public/234>.

## Legislative history

- Bill: [H.R. 2419](https://www.congress.gov/bill/110th-congress/house-bill/2419)
- House report: [H. Rept. 110-256](https://www.govinfo.gov/content/pkg/CRPT-110hrpt256/html/CRPT-110hrpt256.htm)
- Senate report: [S. Rept. 110-220](https://www.govinfo.gov/content/pkg/CRPT-110srpt220/html/CRPT-110srpt220.htm)
- Conference report: [H. Rept. 110-627](https://www.govinfo.gov/content/pkg/CRPT-110hrpt627/html/CRPT-110hrpt627.htm)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 32: Earned income


## § 38: General business credit


## § 40: Alcohol, etc., used as fuel


## § 40A: Biodiesel and renewable diesel used as fuel


## § 45O: Agricultural chemicals security credit

- Enacted 26 U.S.C. § 45O.

## § 48A: Qualifying advanced coal project credit


## § 51: Amount of credit


## § 55: Alternative minimum tax imposed


## § 147: Other requirements applicable to certain private activity bonds


## § 168: Accelerated cost recovery system


## § 170: Charitable, etc., contributions and gifts


## § 175: Soil and water conservation expenditures; endangered species recovery expenditures


## § 280C: Certain expenses for which credits are allowable


## § 461: General rule for taxable year of deduction


## § 856: Definition of real estate investment trust


## § 857: Taxation of real estate investment trusts and their beneficiaries


## § 1031: Exchange of real property held for productive use or investment


## § 1402: Definitions


## § 4101: Registration and bond


## § 6039J: Information reporting with respect to Commodity Credit Corporation transactions

- Enacted 26 U.S.C. § 6039J.

## § 6049: Returns regarding payments of interest


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


## § 6109: Identifying numbers


## § 6401: Amounts treated as overpayments


## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures


## § 7523: Graphic presentation of major categories of Federal outlays and income