Pub. L. 110-28 May. 25, 2007

121 Stat. 199 · Changed 29 sections of the Code

Bill H.R. 2206 · Bluebook JCT general explanation (2009)

§ 1 Tax imposed

  • (g) Pub. L. 110–28, § 8241(b), struck out “minor” before “children” in heading.
  • (g)(2)(A) Pub. L. 110–28, § 8241(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “such child…

§ 38 General business credit

§ 45B Credit for portion of employer social security taxes paid with respect to employee cash tips

  • (b)(1)(B) Pub. L. 110–28 inserted “as in effect on January 1, 2007, and” before “determined without regard to”.

§ 51 Amount of credit

  • (b)(3) Pub. L. 110–28, § 8211(d)(2), substituted “Limitation on” for “Only first $6,000 of” in heading and inserted “($12,000…
  • (c)(4) Pub. L. 110–28, § 8211(a), substituted “August 31, 2011” for “December 31, 2007”.
  • (d)(1)(D) Pub. L. 110–28, § 8211(b)(2), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “a…
  • (d)(3)(A) Pub. L. 110–28, § 8211(d)(1)(A), substituted “agency as—” and cls. (i) and (ii) for “agency as being a member of a…
  • (d)(3)(C) Pub. L. 110–28, § 8211(d)(1)(B), added subpar. (C).
  • (d)(5) Pub. L. 110–28, § 8211(b)(1), amended heading and text of par. (5) generally. Prior to amendment, text read as follows:
  • (d)(6)(B)(iii) Pub. L. 110–28, § 8211(c), added cl. (iii).

§ 179 Election to expense certain depreciable business assets

  • (b)(1) Pub. L. 110–28, § 8212(a), (b)(1), substituted “$125,000 in the case of taxable years beginning after 2006” for…
  • (b)(2) Pub. L. 110–28, § 8212(a), (b)(2), substituted “$500,000 in the case of taxable years beginning after 2006” for…
  • (b)(5)(A) Pub. L. 110–28, § 8212(a), (c)(1), (2), in introductory provisions, substituted “2007” for “2003”, “2011” for “2010”…
  • (b)(5)(A) Pub. L. 110–28, § 8212(c)(3), substituted “2006” for “2002”.
  • (c)(2) (d)(1)(A)(ii) Pub. L. 110–28, § 8212(a), substituted “2011” for “2010”.

§ 414 Definitions and special rules

  • (f)(6)(A)(ii)(I) Pub. L. 110–28, § 6611(a)(2)(A), substituted “for each of the 3 plan years immediately preceding the first plan year…
  • (f)(6)(B) Pub. L. 110–28, § 6611(a)(2)(B), substituted “starting with any plan year beginning on or after January 1, 1999, and…
  • (f)(6)(E) Pub. L. 110–28, § 6611(b)(2), substituted “if it is a plan sponsored by an organization which is described in section…
  • (f)(6)(F) Pub. L. 110–28, § 6611(a)(2)(C), added subpar. (F).

§ 420 Transfers of excess pension assets to retiree health accounts

  • (c)(3)(A) Pub. L. 110–28, § 6613(a), substituted “transfer or, in the case of a transfer which involves a plan maintained by an…
  • (e)(2)(B) Pub. L. 110–28, § 6612(b), substituted “funding target” for “funding shortfall”.
  • (f)(2)(E)(i)(III) Pub. L. 110–28, § 6612(a), substituted “subsection (c)(3)(E)(ii)(II)” for “subsection (c)(2)(E)(ii)(II)”.

§ 641 Imposition of tax

§ 761 Terms defined

  • (f) (g) Pub. L. 110–28 added subsec. (f) and redesignated former subsec. (f) as (g).

§ 1361 S corporation defined

  • (b)(3)(C) Pub. L. 110–28, § 8234(a), designated existing provisions as cl. (i), inserted cl. (i) heading, and added cl. (ii).
  • (f) Pub. L. 110–28, § 8232(a), added subsec. (f).
  • (g) Pub. L. 110–28, § 8233(a), added subsec. (g).

§ 1362 Election; revocation; termination

  • (d)(3)(B) (d)(3)(C) (d)(3) Pub. L. 110–28 added subpars. (B) and (C) and struck out former subpar. (B), which related to gross receipts from…

§ 1368 Distributions

  • (f) Pub. L. 110–28 added subsec. (f).

§ 1402 Definitions

  • (a)(17) Pub. L. 110–28 added par. (17).

§ 6060 Information returns of tax return preparers

  • § 6060 Pub. L. 110–28, § 8246(a)(2)(A)(i), substituted “tax return preparers” for “income tax return preparers” in section…
  • (a) Pub. L. 110–28, § 8246(a)(2)(A)(ii), substituted “a tax return preparer” for “an income tax return preparer” in two…

§ 6103 Confidentiality and disclosure of returns and return information

  • (k)(5) Pub. L. 110–28 substituted “tax return preparer” for “income tax return preparer” in two places and “tax return…

§ 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

  • § 6107 Pub. L. 110–28, § 8246(a)(2)(C)(i)(I), substituted “Tax return preparer” for “Income tax return preparer” in section…
  • (a) Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.
  • (b) Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), (III), substituted “tax return preparer” for “income tax return preparer” in…
  • (c) Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV), substituted “tax return preparers” for “income tax return preparers”.

§ 6109 Identifying numbers

  • (a)(4) Pub. L. 110–28, § 8246(a)(2)(D)(ii), which directed amendment of heading by substituting “tax return preparer” for…
  • (a)(4) Pub. L. 110–28, § 8246(a)(2)(D)(i), substituted “a tax return preparer” for “an income tax return preparer”.

§ 6330 Notice and opportunity for hearing before levy

  • (f)(3) Pub. L. 110–28, § 8243(a), added par. (3).
  • (h) Pub. L. 110–28, § 8243(b), added subsec. (h).

§ 6404 Abatements

  • (g)(1)(A) (g)(3)(A) Pub. L. 110–28 substituted “36-month period” for “18-month period”.

§ 6503 Suspension of running of period of limitation

  • (k)(4) Pub. L. 110–28 substituted “Tax return preparers” for “Income tax return preparers”.

§ 6657 Bad checks

  • § 6657 Pub. L. 110–28 substituted “$1,250” for “$750” and “$25” for “$15”.

§ 6676 Erroneous claim for refund or credit

§ 6694 Understatement of taxpayer’s liability by tax return preparer

  • § 6694 Pub. L. 110–28, § 8246(a)(2)(F)(i)(I), substituted “tax return preparer” for “income tax return preparer” in section…
  • (a) Pub. L. 110–28, § 8246(b), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows…
  • (b) Pub. L. 110–28, § 8246(b), amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows…
  • (c)(1) Pub. L. 110–28, § 8246(a)(2)(F)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.
  • (c)(2) Pub. L. 110–28, § 8246(a)(2)(F)(i)(III), substituted “the tax return preparer” for “the income tax return preparer”.
  • (e) Pub. L. 110–28, § 8246(a)(2)(F)(i)(IV), substituted “this title” for “subtitle A”.
  • (f) Pub. L. 110–28, § 8246(a)(2)(F)(i)(V), substituted “tax return preparer” for “income tax return preparer”.

§ 6695 Other assessable penalties with respect to the preparation of tax returns for other persons

  • § 6695 Pub. L. 110–28, § 8246(a)(2)(G)(i)(I), struck out “income” before “tax” in section catchline.
  • (a) (b) (c) (d) Pub. L. 110–28, § 8246(a)(2)(G)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.
  • (f) Pub. L. 110–28, § 8246(a)(2)(G)(i)(II), (ii), substituted “a tax return preparer” for “an income tax return preparer”…
  • (g) Pub. L. 110–28, § 8246(a)(2)(G)(i)(II), substituted “a tax return preparer” for “an income tax return preparer”.

§ 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

  • (e) Pub. L. 110–28 substituted “this title” for “subtitle A” in pars. (1) and (2).

§ 7407 Action to enjoin tax return preparers

  • § 7407 Pub. L. 110–28, § 8246(a)(2)(I)(i)(I), substituted “tax return preparers” for “income tax return preparers” in section…
  • (a) Pub. L. 110–28, § 8246(a)(2)(I)(i)(II)–(IV), substituted “tax return” for “income tax return” after “with respect to…
  • (b) Pub. L. 110–28, § 8246(a)(2)(I)(i)(II), substituted “a tax return preparer” for “an income tax return preparer” in…

§ 7427 Tax return preparers

  • § 7427 Pub. L. 110–28 substituted “Tax return preparers” for “Income tax return preparers” in section catchline and “a tax…

§ 7528 Internal Revenue Service user fees

  • § 7528 Pub. L. 110–28 struck out heading and text of subsec. (c). Text read as follows: “No fee shall be imposed under this…

§ 7701 Definitions

  • (a)(36) Pub. L. 110–28, § 8246(a)(1)(A), which directed the striking out of “income” in heading, was executed by substituting…
  • (a)(36) Pub. L. 110–28, § 8246(a)(1)(A), struck out “income” before “tax return preparer” in subpar. (A) and in introductory…
  • (a)(36)(A) Pub. L. 110–28, § 8246(a)(1)(B), substituted “this title” for “subtitle A” in two places.