# Pub. L. 110-245: changes to the Internal Revenue Code 2008-06-17, 122 Stat. 1625. Source: . ## Legislative history - Bill: [H.R. 6081](https://www.congress.gov/bill/110th-congress/house-bill/6081) - Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159) ## § 32: Earned income - § 32(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 year ending— ## § 38: General business credit - § 38(b)(33): Pub. L. 110–245 added par. (33). ## § 45P: Employer wage credit for employees who are active duty members of the uniformed services - Enacted 26 U.S.C. § 45P. ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(t)(2)(G)(iv): Pub. L. 110–245, which directed amendment by striking out “, and before December 31, 2007” after “September 11, 2001”, was executed by striking out “, and on or before December 31, 2007” after “September 11, 2001”, to reflect the probable intent of Congress and the intervening amendment by Pub. L. 110–458. See Amendment note and Effective Date of 2008 Amendment note below. ## § 121: Exclusion of gain from sale of principal residence - § 121(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 intelligence community shall not be treated as serving on qualified extended duty unless such duty is at a duty station located outside the United States.” - § 121(d)(9): Pub. L. 110–245, § 113(a), struck out heading and text of subpar. (E). Text read as follows: “Clause (iii) of subparagraph (A) shall not apply with respect to any sale or exchange after December 31, 2010.” - § 121(d)(12): Pub. L. 110–245, § 110(a), added par. (12). ## § 125: Cafeteria plans - § 125(h), § 125(i), § 125(j): Pub. L. 110–245 added subsec. (h) and redesignated former subsecs. (h) and (i) as (i) and (j), respectively. ## § 134: Certain military benefits - § 134(b)(6): Pub. L. 110–245 added par. (6). ## § 143: Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond - § 143(d)(2)(D): Pub. L. 110–245, § 103(a), struck out “and before January 1, 2008” after “enactment of this subparagraph”. - § 143(l)(3)(B)(ii): Pub. L. 110–245, § 103(b), substituted “$100,000,000” for “$25,000,000” wherever appearing. - § 143(l)(4): Pub. L. 110–245, § 103(c), reenacted heading without change and amended text generally. Prior to amendment, par. (4) defined “qualified veteran” differently with respect to different States. ## § 219: Retirement savings - § 219(f)(1): Pub. L. 110–245 inserted at end “The term compensation includes any differential wage payment (as defined in section 3401(h)(2)).” ## § 280C: Certain expenses for which credits are allowable - § 280C(a): Pub. L. 110–245 inserted “45P(a),” after “45A(a),”. ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a)(37): Pub. L. 110–245 added par. (37). ## § 403: Taxation of employee annuities - § 403(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 - § 404(a)(2): Pub. L. 110–245 substituted “(31), and (37)” for “and (31)”. ## § 408A: Roth IRAs - § 408A(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 amending text generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘qualified rollover contribution’ means a rollover contribution— - § 408A(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 reenacting heading without change and amending text to read as follows: “For purposes of this section— ## § 414: Definitions and special rules - § 414(u): Pub. L. 110–245, § 105(b)(1)(B), inserted “and to differential wage payments to members on active duty” after “USERRA” in heading. - § 414(u)(9), § 414(u)(10), § 414(u)(11): Pub. L. 110–245, § 104(b), added par. (9) and redesignated former pars. (9) and (10) as (10) and (11), respectively. - § 414(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 - § 457(g)(4): Pub. L. 110–245 added par. (4). ## § 530: Coverdell education savings accounts - § 530(d)(9): Pub. L. 110–245 added par. (9). ## § 877: Expatriation to avoid tax - § 877(e)(1): Pub. L. 110–245, § 301(c)(2)(A), amended par. (1) generally. Prior to amendment, text read as follows: “Any long-term resident of the United States who— - § 877(h): Pub. L. 110–245, § 301(d), added subsec. (h). ## § 877A: Tax responsibilities of expatriation - Enacted 26 U.S.C. § 877A. ## § 2801: Imposition of tax - Enacted 26 U.S.C. § 2801. ## § 3121: Definitions - § 3121(a)(23): Pub. L. 110–245, § 115(a)(1), added par. (23). - § 3121(z): Pub. L. 110–245, § 302(a), added subsec. (z). ## § 3306: Definitions - § 3306(b)(20): Pub. L. 110–245 added par. (20). ## § 3401: Definitions - § 3401(a)(23): Pub. L. 110–245, § 115(c), added par. (23). - § 3401(h): Pub. L. 110–245, § 105(a)(1), added subsec. (h). ## § 6039G: Information on individuals losing United States citizenship - § 6039G(a): Pub. L. 110–245, § 301(e)(1), inserted “or 877A” after “section 877(b)”. - § 6039G(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 - § 6103(l)(7): Pub. L. 110–245, § 108(a), struck out “Clause (viii) shall not apply after September 30, 2008.” at end of concluding provisions. - § 6103(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), 1710(a)(2), 1710(b), and 1712(a)(2)(B)”. ## § 6511: Limitations on credit or refund - § 6511(d)(8): Pub. L. 110–245 added par. (8). ## § 6651: Failure to file tax return or to pay tax - § 6651(a): Pub. L. 110–245 substituted “$135” for “$100” in concluding provisions. ## § 7701: Definitions - § 7701(a)(50): Pub. L. 110–245, § 301(c)(1), added par. (50). - § 7701(b)(6): Pub. L. 110–245, § 301(c)(2)(B), inserted concluding provisions. - § 7701(n), § 7701(o), § 7701(p): Pub. L. 110–245, § 301(c)(2)(C), redesignated subsecs. (o) and (p) as (n) and (o), respectively, and struck out former subsec. (n) which related to special rules for determining when an individual is no longer a United States citizen or long-term resident. ## § 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.”