Pub. L. 110-246 Jun. 18, 2008

122 Stat. 1664 · Changed 26 sections of the Code

Bill H.R. 6124 · Senate report S. Rept. 110-220 · Bluebook JCT general explanation (2009)

§ 32 Earned income

  • (l)(5) Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.

§ 38 General business credit

  • (b)(32) Pub. L. 110–246, § 15343(b), added par. (32).

§ 40 Alcohol, etc., used as fuel

  • § 40 Pub. L. 110–246, § 15321(b)(3)(B), inserted “, etc.,” after “Alcohol” in section catchline.
  • (a)(4) Pub. L. 110–246, § 15321(a), added par. (4).
  • (b)(4)(C) Pub. L. 110–246, § 15321(e), inserted “(determined without regard to any qualified cellulosic biofuel production)”…
  • (b)(6) Pub. L. 110–246, § 15321(b)(1), added par. (6).
  • (d)(3)(C) Pub. L. 110–246, § 15321(c)(2)(A), substituted “Small ethanol producer” for “Producer” in heading.
  • (d)(3)(D) Pub. L. 110–246, § 15321(c)(1), added subpar. (D). Former subpar. (D) redesignated (E).
  • (d)(3)(E) Pub. L. 110–246, § 15321(c)(2)(B), substituted “(C), or (D)” for “or (C)”.
  • (d)(3)(E) Pub. L. 110–246, § 15321(c)(1), redesignated subpar. (D) as (E).
  • (d)(4) Pub. L. 110–246, § 15332(a), substituted “2 percent” for “5 percent”.
  • (d)(6) Pub. L. 110–246, § 15321(d), added par. (6).
  • (e)(2) Pub. L. 110–246, § 15321(b)(2)(A), inserted “or subsection (b)(6)(H)” after “by reason of paragraph (1)”.
  • (e)(3) Pub. L. 110–246, § 15321(b)(2)(B), added par. (3).
  • (h)(2) Pub. L. 110–246, § 15331(a)(1), in table, substituted “2005, 2006, 2007, or 2008” for “2005 through 2010”, struck out…
  • (h)(3) Pub. L. 110–246, § 15331(a)(2), added par. (3).

§ 40A Biodiesel and renewable diesel used as fuel

  • (d)(1) Pub. L. 110–246, § 15321(f)(1), inserted concluding provisions.
  • (f)(3) Pub. L. 110–246, § 15321(f)(2), inserted concluding provisions.

§ 45O Agricultural chemicals security credit

    § 48A Qualifying advanced coal project credit

    • (h) Pub. L. 110–246, § 15346(a), added subsec. (h).

    § 51 Amount of credit

    • (d)(1)(G) Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food…
    • (d)(3)(A)(i) Pub. L. 110–246, § 4002(b)(1)(A), (B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of…
    • (d)(8)(A) Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food…
    • (d)(8)(A)(ii)(I) Pub. L. 110–246, § 4002(b)(1)(A), (B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of…
    • (d)(8)(A)(ii)(II) Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
    • (d)(8)(B) Pub. L. 110–246, § 4002(b)(1)(A), (2)(O), substituted “supplemental nutrition assistance program” for “food stamp…

    § 55 Alternative minimum tax imposed

    • (b) Pub. L. 110–246, § 15311(b), added par. (4).

    § 147 Other requirements applicable to certain private activity bonds

    • (c)(2)(A) Pub. L. 110–246, § 15341(a), substituted “$450,000” for “$250,000”.
    • (c)(2)(C)(i)(II) Pub. L. 110–246, § 15341(d), substituted “the amount in effect under subparagraph (A)” for “$250,000”.
    • (c)(2)(E) Pub. L. 110–246, § 15341(c), substituted “unless such parcel is smaller than 30 percent of the median size of a farm in…
    • (c)(2)(H) Pub. L. 110–246, § 15341(b), added subpar. (H).

    § 168 Accelerated cost recovery system

    • (e)(3)(A)(i) Pub. L. 110–246, § 15344(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “any race horse…

    § 170 Charitable, etc., contributions and gifts

    • (b) Pub. L. 110–246, § 15302(a), substituted “December 31, 2009” for “December 31, 2007” in pars. (1)(E)(vi) and…

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

    • § 175 Pub. L. 110–246, § 15303(a)(2)(B), inserted “; endangered species recovery expenditures” after “conservation…
    • (a) Pub. L. 110–246, § 15303(a)(2)(A), inserted “, or for endangered species recovery” after “erosion of land used in…
    • (c)(1) Pub. L. 110–246, § 15303(a)(1), (2)(A), in introductory provisions, inserted “, or for endangered species recovery”…
    • (c)(3)(A) Pub. L. 110–246, § 15303(b)(1), inserted “or endangered species recovery plan” after “conservation plan” in heading.
    • (c)(3)(A)(i) Pub. L. 110–246, § 15303(b)(2), inserted “or the recovery plan approved pursuant to the Endangered Species Act of 1973”…

    § 280C Certain expenses for which credits are allowable

    • (f) Pub. L. 110–246, § 15343(c), added subsec. (f).

    § 461 General rule for taxable year of deduction

    • (j) Pub. L. 110–246, § 15351(a), added subsec. (j) relating to limitation on excess farm losses of certain taxpayers.

    § 856 Definition of real estate investment trust

    • (c)(2)(I) Pub. L. 110–246, § 15313(a), added subpar. (I).
    • (c)(4)(B)(ii) Pub. L. 110–246, § 15314(a), inserted “(in the case of a quarter which closes on or before the termination date, 25…
    • (c)(5)(H) Pub. L. 110–246, § 15312(a), added subpar. (H).
    • (c)(5)(I) Pub. L. 110–246, § 15313(b), added subpar. (I).
    • (c)(8) Pub. L. 110–246, § 15312(b), added par. (8).

    § 857 Taxation of real estate investment trusts and their beneficiaries

    • (b)(3)(A) Pub. L. 110–246, § 15311(c), substituted “rates” for “rate”.
    • (b)(6)(D)(v) Pub. L. 110–246, § 15315(b), inserted “, or, in the case of a sale on or before the termination date, a taxable REIT…
    • (b)(6)(G) Pub. L. 110–246, § 15315(a), added subpar. (G).
    • (b)(6)(H) (b)(6)(I) Pub. L. 110–246, § 15315(c), (d), added subpars. (H) and (I).

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

    • § 1031 Pub. L. 110–246 added subsec. (i).

    § 1402 Definitions

    • (a) Pub. L. 110–246, § 15352(a)(1), in concluding provisions, substituted “the upper limit” for “$2,400” wherever appearing…
    • (a)(1) Pub. L. 110–246, § 15301(a), inserted “, and including payments under section 1233(2) of the Food Security Act of 1985…
    • (l) Pub. L. 110–246, § 15352(a)(2), added subsec. (l).

    § 4101 Registration and bond

    • (a)(1) Pub. L. 110–246, § 15321(b)(3)(A), substituted “, every person producing or importing” for “and every person producing…

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

      § 6049 Returns regarding payments of interest

      • (d)(9) Pub. L. 110–246, § 15316(b), added par. (9).

      § 6103 Confidentiality and disclosure of returns and return information

      • (l)(7) Pub. L. 110–246, § 4002(b)(1)(H), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading.
      • (l)(7)(D)(vi) Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.

      § 6109 Identifying numbers

      • (f) Pub. L. 110–246, § 4002(b)(1)(G), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading.
      • (f)(1) (f)(2)(A) Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.

      § 6401 Amounts treated as overpayments

      • (b)(1) Pub. L. 110–246, § 15316(c)(3), substituted “H, and I” for “and H”.

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

      • (b)(2)(A) Pub. L. 110–246, § 15331(b)(3), substituted “subparagraphs (B) and (C)” for “subparagraph (B)” in introductory…
      • (b)(2)(A) Pub. L. 110–246, § 15331(b)(1), substituted “the applicable amount is—” for “the applicable amount is 51 cents” and…
      • (b)(2)(C) Pub. L. 110–246, § 15331(b)(2), added subpar. (C).
      • (b)(5) (b)(6) Pub. L. 110–246, § 15332(b), added par. (5) and redesignated former par. (5) as (6).

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

      • (b)(3)(C) Pub. L. 110–246, § 4002(b)(1)(E), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food…