# Pub. L. 110-246: changes to the Internal Revenue Code 2008-06-18, 122 Stat. 1664. Source: . ## Legislative history - Bill: [H.R. 6124](https://www.congress.gov/bill/110th-congress/house-bill/6124) - Senate report: [S. Rept. 110-220](https://www.govinfo.gov/content/pkg/CRPT-110srpt220/html/CRPT-110srpt220.htm) - Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159) ## § 32: Earned income - § 32(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 - § 38(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. - § 40(a)(4): Pub. L. 110–246, § 15321(a), added par. (4). - § 40(b)(4)(C): Pub. L. 110–246, § 15321(e), inserted “(determined without regard to any qualified cellulosic biofuel production)” after “15,000,000 gallons”. - § 40(b)(6): Pub. L. 110–246, § 15321(b)(1), added par. (6). - § 40(d)(3)(C): Pub. L. 110–246, § 15321(c)(2)(A), substituted “Small ethanol producer” for “Producer” in heading. - § 40(d)(3)(D): Pub. L. 110–246, § 15321(c)(1), added subpar. (D). Former subpar. (D) redesignated (E). - § 40(d)(3)(E): Pub. L. 110–246, § 15321(c)(2)(B), substituted “(C), or (D)” for “or (C)”. - § 40(d)(3)(E): Pub. L. 110–246, § 15321(c)(1), redesignated subpar. (D) as (E). - § 40(d)(4): Pub. L. 110–246, § 15332(a), substituted “2 percent” for “5 percent”. - § 40(d)(6): Pub. L. 110–246, § 15321(d), added par. (6). - § 40(e)(2): Pub. L. 110–246, § 15321(b)(2)(A), inserted “or subsection (b)(6)(H)” after “by reason of paragraph (1)”. - § 40(e)(3): Pub. L. 110–246, § 15321(b)(2)(B), added par. (3). - § 40(h)(2): Pub. L. 110–246, § 15331(a)(1), in table, substituted “2005, 2006, 2007, or 2008” for “2005 through 2010”, struck out period after “37.78 cents”, and inserted last row reading “2009 through 2010”, “45 cents”, and “33.33 cents.” - § 40(h)(3): Pub. L. 110–246, § 15331(a)(2), added par. (3). ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A(d)(1): Pub. L. 110–246, § 15321(f)(1), inserted concluding provisions. - § 40A(f)(3): Pub. L. 110–246, § 15321(f)(2), inserted concluding provisions. ## § 45O: Agricultural chemicals security credit ## § 48A: Qualifying advanced coal project credit - § 48A(h): Pub. L. 110–246, § 15346(a), added subsec. (h). ## § 51: Amount of credit - § 51(d)(1)(G): Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamp”. - § 51(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 1977” and “supplemental nutrition assistance program” for “food stamp program”. - § 51(d)(8)(A): Pub. L. 110–246, § 4002(b)(1)(D), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamp” in introductory provisions. - § 51(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 1977” and “supplemental nutrition assistance program” for “food stamp program”. - § 51(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”. - § 51(d)(8)(B): Pub. L. 110–246, § 4002(b)(1)(A), (2)(O), substituted “supplemental nutrition assistance program” for “food stamp program”. ## § 55: Alternative minimum tax imposed - § 55(b): Pub. L. 110–246, § 15311(b), added par. (4). ## § 147: Other requirements applicable to certain private activity bonds - § 147(c)(2)(A): Pub. L. 110–246, § 15341(a), substituted “$450,000” for “$250,000”. - § 147(c)(2)(C)(i)(II): Pub. L. 110–246, § 15341(d), substituted “the amount in effect under subparagraph (A)” for “$250,000”. - § 147(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 the county in which such parcel is located.” for “unless— - § 147(c)(2)(H): Pub. L. 110–246, § 15341(b), added subpar. (H). ## § 168: Accelerated cost recovery system - § 168(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 which is more than 2 years old at the time it is placed in service,”. ## § 170: Charitable, etc., contributions and gifts - § 170(b): Pub. L. 110–246, § 15302(a), substituted “December 31, 2009” for “December 31, 2007” in pars. (1)(E)(vi) and (2)(B)(iii). ## § 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 expenditures” in section catchline. - § 175(a): Pub. L. 110–246, § 15303(a)(2)(A), inserted “, or for endangered species recovery” after “erosion of land used in farming”. - § 175(c)(1): Pub. L. 110–246, § 15303(a)(1), (2)(A), in introductory provisions, inserted “, or for endangered species recovery” after “erosion of land used in farming” and “Such term shall include expenditures paid or incurred for the purpose of achieving site-specific management actions recommended in recovery plans approved pursuant to the Endangered Species Act of 1973.” after first sentence. - § 175(c)(3)(A): Pub. L. 110–246, § 15303(b)(1), inserted “or endangered species recovery plan” after “conservation plan” in heading. - § 175(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” after “Department of Agriculture”. ## § 280C: Certain expenses for which credits are allowable - § 280C(f): Pub. L. 110–246, § 15343(c), added subsec. (f). ## § 461: General rule for taxable year of deduction - § 461(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 - § 856(c)(2)(I): Pub. L. 110–246, § 15313(a), added subpar. (I). - § 856(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 percent in the case of a timber real estate investment trust)” after “REIT subsidiaries”. - § 856(c)(5)(H): Pub. L. 110–246, § 15312(a), added subpar. (H). - § 856(c)(5)(I): Pub. L. 110–246, § 15313(b), added subpar. (I). - § 856(c)(8): Pub. L. 110–246, § 15312(b), added par. (8). ## § 857: Taxation of real estate investment trusts and their beneficiaries - § 857(b)(3)(A): Pub. L. 110–246, § 15311(c), substituted “rates” for “rate”. - § 857(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 subsidiary” after “any income”. - § 857(b)(6)(G): Pub. L. 110–246, § 15315(a), added subpar. (G). - § 857(b)(6)(H), § 857(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 - § 1402(a): Pub. L. 110–246, § 15352(a)(1), in concluding provisions, substituted “the upper limit” for “$2,400” wherever appearing and “the lower limit” for “$1,600” wherever appearing. - § 1402(a)(1): Pub. L. 110–246, § 15301(a), inserted “, and including payments under section 1233(2) of the Food Security Act of 1985 (16 U.S.C. 3833(2)) to individuals receiving benefits under section 202 or 223 of the Social Security Act” after “crop shares”. - § 1402(l): Pub. L. 110–246, § 15352(a)(2), added subsec. (l). ## § 4101: Registration and bond - § 4101(a)(1): Pub. L. 110–246, § 15321(b)(3)(A), substituted “, every person producing or importing” for “and every person producing or importing” and inserted “, and every person producing cellulosic biofuel (as defined in section 40(b)(6)(E))” before “shall register”. ## § 6039J: Information reporting with respect to Commodity Credit Corporation transactions ## § 6049: Returns regarding payments of interest - § 6049(d)(9): Pub. L. 110–246, § 15316(b), added par. (9). ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(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. - § 6103(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 - § 6109(f): Pub. L. 110–246, § 4002(b)(1)(G), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading. - § 6109(f)(1), § 6109(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 - § 6401(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 - § 6426(b)(2)(A): Pub. L. 110–246, § 15331(b)(3), substituted “subparagraphs (B) and (C)” for “subparagraph (B)” in introductory provisions. - § 6426(b)(2)(A): Pub. L. 110–246, § 15331(b)(1), substituted “the applicable amount is—” for “the applicable amount is 51 cents” and added cls. (i) and (ii). - § 6426(b)(2)(C): Pub. L. 110–246, § 15331(b)(2), added subpar. (C). - § 6426(b)(5), § 6426(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 - § 7523(b)(3)(C): Pub. L. 110–246, § 4002(b)(1)(E), (2)(O), substituted “supplemental nutrition assistance program benefits” for “food stamps”.