Pub. L. 110-245 Jun. 17, 2008

122 Stat. 1625 · Changed 29 sections of the Code

Bill H.R. 6081 · Bluebook JCT general explanation (2009)

§ 32 Earned income

  • (c)(2)(B)(vi) Pub. L. 110–245 amended cl. (vi) generally. Prior to amendment, cl. (vi) read as follows: “in the case of any taxable…

§ 38 General business credit

  • (b)(33) Pub. L. 110–245 added par. (33).

§ 45P Employer wage credit for employees who are active duty members of the uniformed services

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (t)(2)(G)(iv) Pub. L. 110–245, which directed amendment by striking out “, and before December 31, 2007” after “September 11, 2001”…

§ 121 Exclusion of gain from sale of principal residence

  • (d)(9)(C) Pub. L. 110–245, § 113(b), struck out heading and text of cl. (vi). Text read as follows: “An employee of the…
  • (d)(9) Pub. L. 110–245, § 113(a), struck out heading and text of subpar. (E). Text read as follows: “Clause (iii) of…
  • (d)(12) Pub. L. 110–245, § 110(a), added par. (12).

§ 125 Cafeteria plans

  • (h) (i) (j) Pub. L. 110–245 added subsec. (h) and redesignated former subsecs. (h) and (i) as (i) and (j), respectively.

§ 134 Certain military benefits

  • (b)(6) Pub. L. 110–245 added par. (6).

§ 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond

  • (d)(2)(D) Pub. L. 110–245, § 103(a), struck out “and before January 1, 2008” after “enactment of this subparagraph”.
  • (l)(3)(B)(ii) Pub. L. 110–245, § 103(b), substituted “$100,000,000” for “$25,000,000” wherever appearing.
  • (l)(4) Pub. L. 110–245, § 103(c), reenacted heading without change and amended text generally. Prior to amendment, par. (4)…

§ 219 Retirement savings

  • (f)(1) Pub. L. 110–245 inserted at end “The term compensation includes any differential wage payment (as defined in section…

§ 280C Certain expenses for which credits are allowable

  • (a) Pub. L. 110–245 inserted “45P(a),” after “45A(a),”.

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a)(37) Pub. L. 110–245 added par. (37).

§ 403 Taxation of employee annuities

  • (b)(14) Pub. L. 110–245 added par. (14).

§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

  • (a)(2) Pub. L. 110–245 substituted “(31), and (37)” for “and (31)”.

§ 408A Roth IRAs

  • (e) Pub. L. 110–245, § 109(b), amended subsec. (e), as in effect after amendment by section 824(a) of Pub. L. 109–280, by…
  • (e) Pub. L. 110–245, § 109(a), amended subsec. (e), as in effect before amendment by section 824(a) of Pub. L. 109–280, by…

§ 414 Definitions and special rules

  • (u) Pub. L. 110–245, § 105(b)(1)(B), inserted “and to differential wage payments to members on active duty” after “USERRA”…
  • (u)(9) (u)(10) (u)(11) Pub. L. 110–245, § 104(b), added par. (9) and redesignated former pars. (9) and (10) as (10) and (11), respectively.
  • (u)(12) Pub. L. 110–245, § 105(b)(1)(A), added par. (12).

§ 457 Deferred compensation plans of State and local governments and tax-exempt organizations

  • (g)(4) Pub. L. 110–245 added par. (4).

§ 530 Coverdell education savings accounts

  • (d)(9) Pub. L. 110–245 added par. (9).

§ 877 Expatriation to avoid tax

  • (e)(1) Pub. L. 110–245, § 301(c)(2)(A), amended par. (1) generally. Prior to amendment, text read as follows: “Any long-term…
  • (h) Pub. L. 110–245, § 301(d), added subsec. (h).

§ 877A Tax responsibilities of expatriation

§ 2801 Imposition of tax

§ 3121 Definitions

  • (a)(23) Pub. L. 110–245, § 115(a)(1), added par. (23).
  • (z) Pub. L. 110–245, § 302(a), added subsec. (z).

§ 3306 Definitions

  • (b)(20) Pub. L. 110–245 added par. (20).

§ 3401 Definitions

  • (a)(23) Pub. L. 110–245, § 115(c), added par. (23).
  • (h) Pub. L. 110–245, § 105(a)(1), added subsec. (h).

§ 6039G Information on individuals losing United States citizenship

  • (a) Pub. L. 110–245, § 301(e)(1), inserted “or 877A” after “section 877(b)”.
  • (d) Pub. L. 110–245, § 301(e)(2), inserted “or 877A” after “section 877(a)” in concluding provisions.

§ 6103 Confidentiality and disclosure of returns and return information

  • (l)(7) Pub. L. 110–245, § 108(a), struck out “Clause (viii) shall not apply after September 30, 2008.” at end of concluding…
  • (l)(7)(D)(viii)(III) Pub. L. 110–245, § 108(b), substituted “sections 1710(a)(2)(G), 1710(a)(3), and 1710(b)” for “sections 1710(a)(1)(I)…

§ 6511 Limitations on credit or refund

  • (d)(8) Pub. L. 110–245 added par. (8).

§ 6651 Failure to file tax return or to pay tax

  • (a) Pub. L. 110–245 substituted “$135” for “$100” in concluding provisions.

§ 7701 Definitions

  • (a)(50) Pub. L. 110–245, § 301(c)(1), added par. (50).
  • (b)(6) Pub. L. 110–245, § 301(c)(2)(B), inserted concluding provisions.
  • (n) (o) (p) Pub. L. 110–245, § 301(c)(2)(C), redesignated subsecs. (o) and (p) as (n) and (o), respectively, and struck out former…

§ 9812 Parity in mental health and substance use disorder benefits

  • § 9812 Pub. L. 110–245 added pars. (3) and (4) and struck out former par. (3) which read as follows: “after December 31, 2007.”