Pub. L. 110-343 Oct. 3, 2008

122 Stat. 3817 · Changed 84 sections of the Code

Bill H.R. 1424 · House report H. Rept. 110-374 · Bluebook JCT general explanation (2009)

§ 23 Adoption expenses

  • (b) Pub. L. 110–343 inserted “and section 25D” after “this section”.

§ 24 Child tax credit

  • (b) Pub. L. 110–343, § 205(d)(1)(A), substituted “25D, and 30D” for “and 25D”.
  • (b) Pub. L. 110–343, § 106(e)(2)(B), substituted “, 25B, and 25D” for “and 25B”.
  • (d) Pub. L. 110–343, § 501(a), added par. (4).

§ 25 Interest on certain home mortgages

  • (e)(1)(C) Pub. L. 110–343 inserted “30D,” after “25D,”.

§ 25B Elective deferrals and IRA contributions by certain individuals

  • § 25B Pub. L. 110–343, § 205(d)(1)(C), substituted “, 25D, and 30D” for “and 25D”.
  • § 25B Pub. L. 110–343, § 106(e)(2)(C), substituted “sections 23 and 25D” for “section 23”.

§ 25C Energy efficient home improvement credit

  • (c)(1) Pub. L. 110–343, § 302(e)(1), in introductory provisions, inserted “, or an asphalt roof with appropriate cooling…
  • (c)(2) Pub. L. 110–343, § 302(e)(2), inserted “or asphalt roof” after “metal roof” and “or cooling granules” after “pigmented…
  • (d)(2)(C) Pub. L. 110–343, § 302(d)(2), amended heading and text of subpar. (C) generally. Prior to amendment, subpar. (C)…
  • (d)(3)(C) (d)(3) Pub. L. 110–343, § 302(d)(1), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former…
  • (d)(3) Pub. L. 110–343, § 302(d)(1), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).
  • (d)(3) Pub. L. 110–343, § 302(c), inserted “or a thermal efficiency of at least 90 percent” after “0.80”.
  • (d)(3) Pub. L. 110–343, § 302(d)(1), redesignated subpar. (F) as (E).
  • (d)(3) Pub. L. 110–343, § 302(b)(1), added subpar. (F).
  • (d) Pub. L. 110–343, § 302(b)(2), added par. (6).
  • (g) Pub. L. 110–343, § 302(a), substituted “placed in service—” for “placed in service after December 31, 2007” and added…

§ 25D Residential clean energy credit

  • (a)(4) Pub. L. 110–343, § 106(c)(1), added par. (4).
  • (a)(5) Pub. L. 110–343, § 106(d)(1), added par. (5).
  • (b)(1) Pub. L. 110–343, § 106(b)(1), amended par. (1) as amended by Pub. L. 110–343, § 106(c)(2) and (d)(2), by redesignating…
  • (b)(1) Pub. L. 110–343, § 106(c)(2), added subpar. (D).
  • (b)(1) Pub. L. 110–343, § 106(d)(2), added subpar. (E).
  • (c) Pub. L. 110–343, § 106(e)(1), amended heading and text of subsec. (c) generally. Prior to amendment, subsec. (c)…
  • (d)(4) Pub. L. 110–343, § 106(c)(3)(A), added par. (4).
  • (d)(5) Pub. L. 110–343, § 106(d)(3), added par. (5).
  • (e)(4)(A) Pub. L. 110–343, § 106(b)(2), amended subpar. (A) as amended by Pub. L. 110–343, § 106(c)(4) and (d)(4), by…
  • (e)(4)(A) Pub. L. 110–343, § 106(c)(4), added cl. (iv).
  • (e)(4)(A) Pub. L. 110–343, § 106(d)(4), added cl. (v).
  • (g) Pub. L. 110–343, § 106(a), substituted “December 31, 2016” for “December 31, 2008”.

§ 26 Limitation based on tax liability; definition of tax liability

  • (a)(1) Pub. L. 110–343, § 205(d)(1)(D), substituted “25D, and 30D” for “and 25D” in introductory provisions.
  • (a)(1) Pub. L. 110–343, § 106(e)(2)(D), substituted “25B, and 25D” for “and 25B” in introductory provisions.
  • (a)(2) Pub. L. 110–343, § 101(a), substituted “2008” for “2007” in heading and “2007, or 2008” for “or 2007” in introductory…
  • (b)(2)(X) Pub. L. 110–343, § 801(b), added subpar. (X).

§ 30B Alternative motor vehicle credit

  • (d)(3)(D) Pub. L. 110–343 added subpar. (D).

§ 30C Alternative fuel vehicle refueling property credit

  • (c)(2) Pub. L. 110–343, § 207(b), added subpar. (C).
  • (g)(2) Pub. L. 110–343, § 207(a), substituted “December 31, 2010” for “December 31, 2009”.

§ 30D Clean vehicle credit

§ 38 General business credit

  • (b)(34) Pub. L. 110–343, § 115(b), added par. (34).
  • (b)(35) Pub. L. 110–343, § 205(c), added par. (35).
  • (c)(4)(B)(v) Pub. L. 110–343, § 316(b)(2), added cl. (v). Former cl. (v) redesignated (vi).
  • (c)(4)(B)(v) Pub. L. 110–343, § 103(b)(1), added cl. (v). Former cl. (v) redesignated (vi).
  • (c)(4)(B)(vi) Pub. L. 110–343, § 316(b)(1), redesignated cl. (v) as (vi). Former cl. (vi) redesignated (vii).
  • (c)(4)(B)(vi) Pub. L. 110–343, § 103(b)(2), substituted “section 46 to the extent that such credit is attributable to the…
  • (c)(4)(B)(vi) Pub. L. 110–343, § 103(b)(1), which directed amendment of subpar. (B) by “redesignating clause (vi) as clause (vi) and…
  • (c)(4)(B)(vii) Pub. L. 110–343, § 316(b)(1), redesignated cl. (vi) as (vii). Former cl. (vii) redesignated (viii).
  • (c)(4)(B)(vii) Pub. L. 110–343, § 103(b)(1), which directed amendment of subpar. (B) by “redesignating clause (vi) as clause (vi) and…
  • (c)(4)(B)(viii) Pub. L. 110–343, § 316(b)(1), redesignated cl. (vii) as (viii).

§ 40 Alcohol, etc., used as fuel

  • (d)(7) Pub. L. 110–343 added par. (7).

§ 40A Biodiesel and renewable diesel used as fuel

  • (b)(1)(A) (b)(2)(A) Pub. L. 110–343, § 202(b)(1), substituted “$1.00” for “50 cents”.
  • (b)(3) (b)(4) (b) Pub. L. 110–343, § 202(b)(3)(A), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out heading…
  • (d)(2) Pub. L. 110–343, § 202(f), substituted “mustard seeds, and camelina” for “and mustard seeds”.
  • (d)(3)(C)(ii) Pub. L. 110–343, § 202(b)(3)(D), substituted “subsection (b)(4)(B)” for “subsection (b)(5)(B)”.
  • (d)(5) Pub. L. 110–343, § 203(b), added par. (5).
  • (e)(2) (e)(3) Pub. L. 110–343, § 202(b)(3)(C), substituted “subsection (b)(4)(C)” for “subsection (b)(5)(C)”.
  • (f)(2) Pub. L. 110–343, § 202(b)(3)(B), amended heading and text of par. (2) generally. Prior to amendment, text read as…
  • (f)(3) Pub. L. 110–343, § 202(d), in introductory provisions, struck out “(as defined in section 45K(c)(3))” after “derived…
  • (f)(3) Pub. L. 110–343, § 202(c)(1), (2), in introductory provisions, substituted “liquid fuel” for “diesel fuel” and struck…
  • (f)(3)(B) Pub. L. 110–343, § 202(c)(3), inserted “, or other equivalent standard approved by the Secretary” before period at end.
  • (f) Pub. L. 110–343, § 202(e), added par. (4).
  • (g) Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”.

§ 41 Credit for increasing research activities

  • (c)(5)(A) Pub. L. 110–343, § 301(c), substituted “14 percent (12 percent in the case of taxable years ending before January 1…
  • (h)(1) Pub. L. 110–343, § 301(a)(1), substituted “December 31, 2009” for “December 31, 2007”.
  • (h)(2) Pub. L. 110–343, § 301(d), redesignated par. (3) as (2) related to computation for taxable year in which credit…
  • (h)(2) Pub. L. 110–343, § 301(b), added par. (2). Former par. (2) redesignated (3).
  • (h)(3) Pub. L. 110–343, § 301(d), amended par. (3) generally, redesignating it as par. (2) related to computation for taxable…
  • (h)(3) Pub. L. 110–343, § 301(b), redesignated par. (2) as (3).

§ 45 Electricity produced from certain renewable resources, etc.

  • (b)(2) Pub. L. 110–343, § 108(b)(2), inserted “the $3 amount in subsection (e)(8)(D)(ii)(I),” after “subsection (e)(8)(A),”.
  • (b)(4)(A) Pub. L. 110–343, § 102(d), substituted “(9), or (11)” for “or (9)”.
  • (c)(1)(I) Pub. L. 110–343, § 102(a), added subpar. (I).
  • (c)(7)(A) Pub. L. 110–343, § 108(a)(1), reenacted heading without change and amended text generally. Prior to amendment, subpar.…
  • (c)(7)(A)(i) Pub. L. 110–343, § 101(b)(1), amended subsec. (c)(7)(A)(i) as amended by Pub. L. 110–348, § 108(a)(1), by inserting…
  • (c)(7)(B) Pub. L. 110–343, § 101(b)(2), inserted “at least 40 percent of the emissions of” after “nitrogen oxide and”.
  • (c)(7)(C) Pub. L. 110–343, § 108(a)(2), added subpar. (C).
  • (c)(8)(C) Pub. L. 110–343, § 101(e), reenacted heading without change and amended text generally. Prior to amendment, subpar. (C)…
  • (c)(10) Pub. L. 110–343, § 102(b), added par. (10).
  • (d)(1) Pub. L. 110–343, § 106(c)(3)(B), inserted at end “Such term shall not include any facility with respect to which any…
  • (d)(1) Pub. L. 110–343, § 101(a)(1), substituted “January 1, 2010” for “January 1, 2009”.
  • (d)(2)(A) Pub. L. 110–343, § 101(a)(2)(A), substituted “January 1, 2011” for “January 1, 2009” in cls. (i) and (ii).
  • (d)(2)(B) (d)(2)(C) Pub. L. 110–343, § 101(d)(2), added subpar. (B) and redesignated former subpar. (B) as (C).
  • (d)(3)(A) Pub. L. 110–343, § 101(a)(2)(B), substituted “January 1, 2011” for “January 1, 2009” in cls. (i)(I) and (ii).
  • (d)(3)(B) (d)(3)(C) Pub. L. 110–343, § 101(d)(1), added subpar. (B) and redesignated former subpar. (B) as (C).
  • (d)(4) Pub. L. 110–343, § 101(a)(2)(C), substituted “January 1, 2011” for “January 1, 2009”.
  • (d)(5) Pub. L. 110–343, § 102(e), which directed amendment of par. (5) by substituting “the date of the enactment of paragraph…
  • (d)(5) Pub. L. 110–343, § 101(a)(2)(D), substituted “January 1, 2011” for “January 1, 2009”.
  • (d)(6) Pub. L. 110–343, § 101(a)(2)(E), substituted “January 1, 2011” for “January 1, 2009”.
  • (d)(7) Pub. L. 110–343, § 101(c), struck out “combustion” before “facilities” in heading and substituted “facility (other than…
  • (d)(7) Pub. L. 110–343, § 101(a)(2)(F), substituted “January 1, 2011” for “January 1, 2009”.
  • (d)(8) Pub. L. 110–343, § 108(c), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (d)(8) Pub. L. 110–343, § 101(a)(1), substituted “January 1, 2010” for “January 1, 2009”.
  • (d)(9)(A) (d)(9)(B) Pub. L. 110–343, § 101(a)(2)(G), substituted “January 1, 2011” for “January 1, 2009”.
  • (d)(11) Pub. L. 110–343, § 102(c), added par. (11).
  • (e)(8)(D) Pub. L. 110–343, § 108(b)(1), added subpar. (D).
  • (e)(9)(B) Pub. L. 110–343, § 108(d)(1), designated existing provisions as cl. (i), inserted heading, and added cl. (ii).

§ 45A Indian employment credit

  • (f) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 45C Clinical testing expenses for certain drugs for rare diseases or conditions

  • (b)(1) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 45D New markets tax credit

  • (f)(1)(D) Pub. L. 110–343 substituted “2008, and 2009” for “and 2008”.

§ 45G Railroad track maintenance credit

  • § 45G Pub. L. 110–343 substituted “January 1, 2010” for “January 1, 2008”.

§ 45K Credit for producing fuel from a nonconventional source

  • (g)(2)(E) Pub. L. 110–343 added subpar. (E).

§ 45L New energy efficient home credit

  • (g) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”.

§ 45N Mine rescue team training credit

  • (e) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”.

§ 45Q Credit for carbon oxide sequestration

§ 48 Energy credit

  • (a)(1) Pub. L. 110–343, § 104(d), substituted “paragraphs (1)(B), (2)(B), (3)(B), and (4)(B)” for “paragraphs (1)(B), (2)(B)…
  • (a)(1) Pub. L. 110–343, § 103(c)(3), substituted “paragraphs (1)(B), (2)(B), and (3)(B)” for “paragraphs (1)(B) and (2)(B)”.
  • (a)(2)(A)(i)(II) Pub. L. 110–343, § 103(a)(1), substituted “January 1, 2017” for “January 1, 2009”.
  • (a)(2)(A)(i)(IV) Pub. L. 110–343, § 104(b), added subcl. (IV).
  • (a)(3) Pub. L. 110–343, § 103(e)(1), in concluding provisions, struck out “The term ‘energy property’ shall not include any…
  • (a)(3)(A)(ii) Pub. L. 110–343, § 103(a)(1), substituted “January 1, 2017” for “January 1, 2009”.
  • (a)(3)(A)(v) Pub. L. 110–343, § 103(c)(1), added cl. (v).
  • (a)(3)(A)(vi) Pub. L. 110–343, § 104(a), added cl. (vi).
  • (a)(3)(A)(vii) Pub. L. 110–343, § 105(a), added cl. (vii).
  • (c) Pub. L. 110–343, § 103(c)(2)(A), inserted heading and struck out former heading “Qualified fuel cell property…
  • (c)(1)(B) Pub. L. 110–343, § 103(d), substituted “$1,500” for “$500”.
  • (c)(1)(D) Pub. L. 110–343, § 103(e)(2)(A), redesignated subpar. (E) as (D) and struck out heading and text of former subpar. (D).…
  • (c)(1)(E) Pub. L. 110–343, § 103(e)(2)(A), redesignated subpar. (E) as (D).
  • (c)(1)(E) Pub. L. 110–343, § 103(a)(2), substituted “December 31, 2016” for “December 31, 2008”.
  • (c)(2)(D) Pub. L. 110–343, § 103(e)(2)(B), redesignated subpar. (E) as (D) and struck out heading and text of former subpar. (D).…
  • (c)(2) Pub. L. 110–343, § 103(e)(2)(B), redesignated subpar. (E) as (D).
  • (c)(2) Pub. L. 110–343, § 103(a)(3), substituted “December 31, 2016” for “December 31, 2008”.
  • (c)(3) Pub. L. 110–343, § 103(c)(2)(B), added par. (3).
  • (c)(4) Pub. L. 110–343, § 104(c), added par. (4).

§ 48A Qualifying advanced coal project credit

  • (a)(3) Pub. L. 110–343, § 111(a), added par. (3).
  • (d)(2)(A) Pub. L. 110–343, § 111(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (d)(3)(A) Pub. L. 110–343, § 111(b), substituted “$2,550,000,000” for “$1,300,000,000”.
  • (d)(3)(B) Pub. L. 110–343, § 111(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (d)(5) Pub. L. 110–343, § 111(d), added par. (5).
  • (e)(1)(G) Pub. L. 110–343, § 111(c)(3)(A), added subpar. (G).
  • (e)(3) Pub. L. 110–343, § 111(c)(5), substituted “certain” for “integrated gasification combined cycle” in heading.
  • (e)(3)(B)(iii) (e)(3)(B)(iv) Pub. L. 110–343, § 111(c)(4), added cl. (iii) and redesignated former cl. (iii) as (iv).
  • (e)(3)(C) Pub. L. 110–343, § 111(c)(3)(B), added subpar. (C).
  • (i) Pub. L. 110–343, § 111(c)(3)(C), added subsec. (i).

§ 48B Qualifying gasification project credit

  • (a) Pub. L. 110–343, § 112(a), inserted “(30 percent in the case of credits allocated under subsection (d)(1)(B))” after…
  • (c)(7)(H) Pub. L. 110–343, § 112(e), added subpar. (H).
  • (d)(1) Pub. L. 110–343, § 112(b), substituted “shall not exceed—” for “shall not exceed $350,000,000 under rules similar to…
  • (d)(4) Pub. L. 110–343, § 112(d), added par. (4).
  • (f) Pub. L. 110–343, § 112(c), added subsec. (f).

§ 53 Credit for prior year minimum tax liability

  • (e)(2) Pub. L. 110–343, § 103(a), reenacted heading without change and amended text generally. Prior to amendment, par. (2)…
  • § 53 Pub. L. 110–343, § 103(b), added subsec. (f).

§ 55 Alternative minimum tax imposed

  • (d)(1)(A) Pub. L. 110–343, § 102(a)(1), substituted “($69,950 in the case of taxable years beginning in 2008)” for “($66,250 in…
  • (d)(1)(B) Pub. L. 110–343, § 102(a)(2), substituted “($46,200 in the case of taxable years beginning in 2008)” for “($44,350 in…

§ 56 Adjustments in computing alternative minimum taxable income

  • (b)(1)(E) Pub. L. 110–343, § 706(b)(3), inserted at end “The preceding sentence shall not apply to so much of the standard…
  • (d) Pub. L. 110–343, § 708(c), added par. (3).

§ 62 Adjusted gross income defined

  • (a)(2)(D) Pub. L. 110–343 substituted “2007, 2008, or 2009” for “or 2007”.

§ 63 Taxable income defined

  • (c)(1) Pub. L. 110–343, § 204(a), inserted “or 2009” after “2008”.
  • (c)(1) Pub. L. 110–343, § 706(b)(1), added subpar. (D).
  • (c) Pub. L. 110–343, § 706(b)(2), added par. (8).

§ 108 Income from discharge of indebtedness

  • (a)(1)(E) Pub. L. 110–343 substituted “January 1, 2013” for “January 1, 2010”.

§ 132 Certain fringe benefits

  • (f)(1) Pub. L. 110–343, § 211(a), added subpar. (D).
  • (f)(2) Pub. L. 110–343, § 211(b), added subpar. (C).
  • (f)(4) Pub. L. 110–343, § 211(d), inserted “(other than a qualified bicycle commuting reimbursement)” after “qualified…
  • (f)(5) Pub. L. 110–343, § 211(c), added subpar. (F).

§ 139 Disaster relief payments

  • (c)(2) Pub. L. 110–343 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “a Presidentially declared…

§ 142 Exempt facility bond

  • (l)(8) Pub. L. 110–343, § 307(a), substituted “September 30, 2012” for “September 30, 2009”.
  • (l)(9) Pub. L. 110–343, § 307(b), substituted “October 1, 2012” for “October 1, 2009”.

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

  • (k)(12) Pub. L. 110–343 added par. (12) relating to special rules for residences destroyed in federally declared disasters.

§ 162 Trade or business expenses

  • (m)(5) Pub. L. 110–343 added par. (5).

§ 164 Taxes

  • (b)(5) Pub. L. 110–343 substituted “January 1, 2010” for “January 1, 2008”.

§ 165 Losses

  • (h)(1) Pub. L. 110–343, § 706(c), substituted “$500 ($100 for taxable years beginning after December 31, 2009)” for “$100”.
  • (h)(3) Pub. L. 110–343, § 706(a)(1), added par. (3). Former par. (3) redesignated (4).
  • (h)(4) Pub. L. 110–343, § 706(a)(1), redesignated par. (3) as (4). Former par. (4) redesignated (5).
  • (h)(4)(B) Pub. L. 110–343, § 706(a)(2)(A), substituted “paragraphs (2) and (3)” for “paragraph (2)”.
  • (h)(5) Pub. L. 110–343, § 706(a)(1), redesignated par. (4) as (5).
  • (i)(1) Pub. L. 110–343, § 706(a)(2)(B), substituted “loss occurring in a disaster area (as defined by clause (ii) of…
  • (i)(4) Pub. L. 110–343, § 706(a)(2)(C), substituted “federally declared disaster (as defined by subsection (h)(3)(C)(i)” for…

§ 168 Accelerated cost recovery system

  • (b)(2)(C) (b)(2) Pub. L. 110–343, § 306(c), added subpar. (C) and redesignated former subpar. (C) as (D).
  • (b)(3) Pub. L. 110–343, § 305(c)(3), added subpar. (I).
  • (e)(3)(B)(vii) Pub. L. 110–343, § 505(a), added cl. (vii).
  • (e)(3)(D)(iii) (e)(3)(D)(iv) Pub. L. 110–343, § 306(a), added cls. (iii) and (iv).
  • (e)(3)(E)(iv) (e)(3)(E)(v) Pub. L. 110–343, § 305(a)(1), substituted “January 1, 2010” for “January 1, 2008”.
  • (e)(3)(E) Pub. L. 110–343, § 305(c)(1), added cl. (ix).
  • (e) Pub. L. 110–343, § 305(b)(1), reenacted heading without change and amended text generally. Prior to amendment, text…
  • (e) Pub. L. 110–343, § 305(c)(2), added par. (8).
  • (g)(3)(B) Pub. L. 110–343, § 505(b), inserted table item relating to subpar. (B)(vii).
  • (g)(3)(B) Pub. L. 110–343, § 305(c)(4), inserted table item relating to subpar. (E)(ix).
  • (i)(15)(D) Pub. L. 110–343, § 317(a), substituted “December 31, 2009” for “December 31, 2007”.
  • (i)(18) (i)(19) Pub. L. 110–343, § 306(b), added pars. (18) and (19).
  • (j)(8) Pub. L. 110–343, § 315(a), substituted “December 31, 2009” for “December 31, 2007”.
  • (l) Pub. L. 110–343, § 201(b)(1), (2), substituted “cellulosic biofuel” for “cellulosic biomass ethanol” in heading and…
  • (l)(2) Pub. L. 110–343, § 201(b)(3), substituted “cellulosic biofuel” for “cellulosic biomass ethanol” in heading.
  • (l)(3) Pub. L. 110–343, § 201(a), amended heading and text of par. (3) generally. Prior to amendment, text read as follows…
  • (m) Pub. L. 110–343, § 308(a), added subsec. (m).
  • (n) Pub. L. 110–343, § 710(a), added subsec. (n).

§ 170 Charitable, etc., contributions and gifts

  • (b) Pub. L. 110–343, § 323(b)(1), added par. (3).
  • (e)(3)(C)(iv) Pub. L. 110–343, § 323(a)(1), substituted “December 31, 2009” for “December 31, 2007”.
  • (e)(3)(D) Pub. L. 110–343, § 324(b), inserted “of books” after “to any contribution” in introductory provisions.
  • (e)(3)(D) Pub. L. 110–343, § 324(a), substituted “December 31, 2009” for “December 31, 2007”.
  • (e)(6) Pub. L. 110–343, § 321(a), substituted “December 31, 2009” for “December 31, 2007”.

§ 172 Net operating loss deduction

  • (b)(1) Pub. L. 110–343, § 708(d)(1), inserted “or qualified disaster loss (as defined in subsection (j))” before period at end…
  • (b)(1) Pub. L. 110–343, § 706(a)(2)(D)(v), substituted “federally declared disasters (as defined by subsection (h)(3)(C)(i))”…
  • (b)(1) Pub. L. 110–343, § 706(a)(2)(D)(vi), substituted “federally declared disasters” for “Presidentially declared disasters”.
  • (b)(1) Pub. L. 110–343, § 708(a), added subpar. (J).
  • § 172 Pub. L. 110–343, § 708(d)(2), inserted concluding provisions.
  • § 172 Pub. L. 110–343, § 708(b), added subsec. (j) and redesignated former subsecs. (j) and (k) as (k) and (l), respectively.

§ 179 Election to expense certain depreciable business assets

  • (e) Pub. L. 110–343 added subsec. (e).

§ 179C Election to expense certain refineries

  • (c)(1)(B) Pub. L. 110–343, § 209(a)(1), substituted “January 1, 2014” for “January 1, 2012”.
  • (c)(1)(F) Pub. L. 110–343, § 209(a)(2), substituted “January 1, 2010” for “January 1, 2008” wherever appearing.
  • (d) Pub. L. 110–343, § 209(b)(1), inserted “, or directly from shale or tar sands” after “(as defined in section 45K(c))”.
  • (e)(2) Pub. L. 110–343, § 209(b)(2), inserted “shale, tar sands, or” before “qualified fuels”.

§ 179D Energy efficient commercial buildings deduction

  • (h) Pub. L. 110–343 substituted “December 31, 2013” for “December 31, 2008”.

§ 179E Election to expense advanced mine safety equipment

  • (g) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”.

§ 181 Treatment of certain qualified productions

  • (a)(2)(A) Pub. L. 110–343, § 502(b), reenacted heading without change and amended text generally. Prior to amendment, text read…
  • (d)(3)(A) Pub. L. 110–343, § 502(d), substituted “actors, production personnel, directors, and producers.” for “actors…
  • (f) Pub. L. 110–343, § 502(a), substituted “December 31, 2009” for “December 31, 2008”.

§ 198 Expensing of environmental remediation costs

  • (h) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 280G Golden parachute payments

  • (e) (f) Pub. L. 110–343 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 408 Individual retirement accounts

  • (d)(8)(F) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 451 General rule for taxable year of inclusion

  • (i)(3) Pub. L. 110–343, § 109(a)(1), inserted “(before January 1, 2010, in the case of a qualified electric utility)” after…
  • (i)(4)(B) Pub. L. 110–343, § 109(b), substituted “the date which is 4 years after the close of the taxable year in which the…
  • (i)(5) Pub. L. 110–343, § 109(c), added subpar. (C).
  • (i) Pub. L. 110–343, § 109(a)(2), added par. (6) and redesignated former pars. (6) to (10) as (7) to (11), respectively.

§ 457A Nonqualified deferred compensation from certain tax indifferent parties

§ 512 Unrelated business taxable income

  • (b)(13)(E) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 613A Limitations on percentage depletion in case of oil and gas wells

  • (c)(6) Pub. L. 110–343 substituted “for any taxable year—” for “for any taxable year beginning after December 31, 1997, and…

§ 871 Tax on nonresident alien individuals

  • (k)(1)(C) (k)(2)(C) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 897 Disposition of investment in United States real property

  • (h)(4)(A)(ii) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 907 Special rules in case of foreign oil and gas income

  • (a) (b) Pub. L. 110–343, § 402(a), amended subsecs. (a) and (b) generally. Prior to amendment, subsec. (a) related to reduction…
  • (c)(4) Pub. L. 110–343, § 402(b), amended par. (4) generally. Prior to amendment, par. (4) provided for recapture of foreign…
  • (f) Pub. L. 110–343, § 402(c)(1), substituted “foreign oil and gas taxes” for “oil and gas extraction taxes” wherever…
  • (f)(4) Pub. L. 110–343, § 402(c)(2), added par. (4).

§ 953 Insurance income

  • (e)(10) Pub. L. 110–343 substituted “January 1, 2010” for “January 1, 2009” and “December 31, 2009” for “December 31, 2008”.

§ 954 Foreign base company income

  • (c)(6)(C) Pub. L. 110–343, § 304(a), substituted “January 1, 2010” for “January 1, 2009”.
  • (h) Pub. L. 110–343, § 303(b), substituted “January 1, 2010” for “January 1, 2009”.

§ 1012 Basis of property—cost

  • § 1012 Pub. L. 110–343 designated first sentence as subsec. (a) and second sentence as subsec. (b), inserted headings, and…

§ 1016 Adjustments to basis

  • (a)(37) Pub. L. 110–343 added par. (37).

§ 1033 Involuntary conversions

  • (h) Pub. L. 110–343, § 706(a)(2)(D)(i), amended heading generally. Prior to amendment, heading read as follows: “Special…
  • (h)(1) Pub. L. 110–343, § 706(a)(2)(D)(i), reenacted heading without change and amended introductory provisions generally.…
  • (h)(2) Pub. L. 110–343, § 706(a)(2)(D)(ii), substituted “investment located in a disaster area and compulsorily or…
  • (h)(3) Pub. L. 110–343, § 706(a)(2)(D)(iii), amended par. (3) generally. Prior to amendment, par. (3) defined “Presidentially…

§ 1367 Adjustments to basis of stock of shareholders, etc.

  • (a)(2) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007” in concluding provisions.

§ 2105 Property without the United States

  • (d)(3) Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

§ 3301 Rate of tax

  • § 3301 Pub. L. 110–343, § 404(a)(1), substituted “through 2009” for “through 2008”.
  • § 3301 Pub. L. 110–343, § 404(a)(2), substituted “calendar year 2010” for “calendar year 2009”.

§ 4053 Exemptions

  • (9) (10) Pub. L. 110–343 added pars. (9) and (10).

§ 4121 Imposition of tax

  • § 4121 Pub. L. 110–343, § 113(a)(1), substituted “December 31, 2018” for “January 1, 2014”.
  • § 4121 Pub. L. 110–343, § 113(a)(2), substituted “December 31 after 2007” for “January 1 after 1981” in introductory…

§ 4161 Imposition of tax

  • (b)(2)(B) (b)(2)(C) Pub. L. 110–343 added subpar. (B) and redesignated former subpar. (B) as (C).

§ 4611 Imposition of tax

  • (c)(2)(B) Pub. L. 110–343, § 405(a)(1), substituted “is—” for “is 5 cents a barrel.” and added cls. (i) and (ii).
  • (f)(1) Pub. L. 110–343, § 405(b)(2), substituted “paragraph (2)” for “paragraphs (2) and (3)”.
  • (f)(2) (f) Pub. L. 110–343, § 405(b)(1), added par. (2) and struck out former pars. (2) and (3), which provided that the Oil Spill…

§ 6033 Returns by exempt organizations

  • (b)(14) (b)(15) Pub. L. 110–343 added par. (14) and redesignated former par. (14) as (15).

§ 6045 Returns of brokers

  • (b) Pub. L. 110–343, § 403(a)(3)(A), (C), in concluding provisions, substituted “February 15” for “January 31” and inserted…
  • (d) Pub. L. 110–343, § 403(a)(3)(B), in concluding provisions, struck out “at such time and” before “in the manner” and…
  • (g) (h) Pub. L. 110–343, § 403(a)(1), (2), added subsecs. (g) and (h).

§ 6045A Information required in connection with transfers of covered securities to brokers

§ 6045B Returns relating to actions affecting basis of specified securities

§ 6103 Confidentiality and disclosure of returns and return information

  • (i)(3)(C) Pub. L. 110–343, § 402(a), struck out cl. (iv). Text read as follows: “No disclosure may be made under this…
  • (i)(7) Pub. L. 110–343, § 402(b), struck out subpar. (E). Text read as follows: “No disclosure may be made under this…

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

  • (c)(2) Pub. L. 110–343, § 202(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: “For purposes of…
  • (c)(6) Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”.
  • (d)(1) Pub. L. 110–343, § 204(b)(2), inserted “sold by the taxpayer for use as a fuel in aviation,” after “motorboat,”.
  • (d)(2)(E) Pub. L. 110–343, § 204(c)(2), inserted “which meets the requirements of paragraph (4) and which is” after “any liquid…
  • (d)(2)(F) (d)(2) Pub. L. 110–343, § 204(b)(1), added subpar. (F) and redesignated former subpar. (F) as (G).
  • (d)(4) Pub. L. 110–343, § 204(c)(1), added par. (4). Former par. (4) redesignated (5).
  • (d)(4) Pub. L. 110–343, § 204(a)(1), substituted “December 31, 2009” for “September 30, 2009”.
  • (d)(5) Pub. L. 110–343, § 204(c)(1), redesignated par. (4) as (5).
  • (e)(3) Pub. L. 110–343, § 204(a)(2), substituted “December 31, 2009” for “September 30, 2009”.
  • (i) Pub. L. 110–343, § 203(c)(1), added subsec. (i).

§ 6427 Fuels not used for taxable purposes

  • (e)(5) Pub. L. 110–343, § 203(c)(2), added par. (5). Former par. (5) redesignated (6).
  • (e)(5) Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”.
  • (e)(6) Pub. L. 110–343, § 203(c)(2), redesignated par. (5) as (6).
  • (e)(6)(C) Pub. L. 110–343, § 204(a)(3), which directed amendment of subsec. (e)(5)(C) by substituting “December 31, 2009” for…

§ 6501 Limitations on assessment and collection

  • (i) Pub. L. 110–343, § 402(d), substituted “foreign oil and gas taxes” for “oil and gas extraction taxes”.
  • (m) Pub. L. 110–343, § 205(d)(3), inserted “30D(e)(9),” after “30C(e)(5),”.

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

  • (a) Pub. L. 110–343 amended subsec. (a) generally. Prior to amendment, subsec. (a) provided penalty for understatement due…

§ 6724 Waiver; definitions and special rules

  • (d)(1)(B)(iv) (d)(1)(B)(v) (d)(1)(B)(vi) (d)(1)(B)(vii) (d)(1)(B)(viii) (d)(1)(B)(ix) (d)(1)(B)(x) (d)(1)(B)(xi) (d)(1)(B)(xii) (d)(1)(B)(xiii) (d)(1)(B)(xiv) (d)(1)(B)(xv) (d)(1)(B)(xvi) (d)(1)(B)(xvii) (d)(1)(B)(xviii) Pub. L. 110–343, § 403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii)…
  • (d)(1)(B)(xix) Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xviii) as (xix). Former cl. (xix) redesignated (xx).
  • (d)(1)(B)(xx) Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xix) as (xx). Former cl. (xx) redesignated (xxi).
  • (d)(1)(B)(xxi) Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xx) as (xxi). Former cl. (xxi) redesignated (xxii).
  • (d)(1)(B)(xxii) Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xxi) as (xxii). Former cl. (xxii) redesignated (xxiii).
  • (d)(1)(B)(xxiii) Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xxii) as (xxiii).
  • (d)(2)(I) Pub. L. 110–343, § 403(c)(2), added subpar. (I). Former subpar. (I) redesignated (J).
  • (d)(2)(J) (d)(2)(AA) Pub. L. 110–343, § 403(d)(2)(B), added subpar. (J) and redesignated former subpars. (J) to (Z) as (K) to (AA)…
  • (d)(2)(J) (d)(2)(AA) Pub. L. 110–343, § 403(c)(2), redesignated subpars. (I) to (Z) as (J) to (AA), respectively. Former subpar. (AA)…
  • (d)(2)(BB) Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC).
  • (d)(2)(BB) Pub. L. 110–343, § 403(c)(2), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC).
  • (d)(2)(CC) Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD).
  • (d)(2)(CC) Pub. L. 110–343, § 403(c)(2), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD).
  • (d)(2)(DD) Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE).
  • (d)(2)(DD) Pub. L. 110–343, § 403(c)(2), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE).
  • (d)(2)(EE) Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (DD) as (EE). Former subpar. (EE) redesignated (FF).
  • (d)(2)(EE) Pub. L. 110–343, § 403(c)(2), redesignated subpar. (DD) as (EE).
  • (d)(2)(FF) Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (EE) as (FF).

§ 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

  • (a) Pub. L. 110–343 substituted “federally declared disaster (as defined by section 165(h)(3)(C)(i))” for “Presidentially…

§ 7608 Authority of internal revenue enforcement officers

  • (c) Pub. L. 110–343 struck out par. (6). Text read as follows: “The provisions of this subsection—

§ 7652 Shipments to the United States

  • (f)(1) Pub. L. 110–343 substituted “January 1, 2010” for “January 1, 2008”.

§ 7704 Certain publicly traded partnerships treated as corporations

  • (d)(1)(E) Pub. L. 110–343, § 208(a), substituted “, industrial source carbon dioxide, or the transportation or storage of any…
  • (d)(1)(E) Pub. L. 110–343, § 116(a), inserted “or industrial source carbon dioxide” before comma at end.

§ 9812 Parity in mental health and substance use disorder benefits

  • § 9812 Pub. L. 110–343, § 512(g)(3)(A), substituted “Parity in mental health and substance use disorder benefits” for “Parity…
  • (a)(1) (a)(2) Pub. L. 110–343, § 512(c)(7), substituted “mental health or substance use disorder benefits” for “mental health…
  • (a)(1) (a)(2) Pub. L. 110–343, § 512(c)(6), substituted “mental health and substance use disorder benefits” for “mental health…
  • (a)(3) (a)(4) (a)(5) Pub. L. 110–343, § 512(c)(1), added pars. (3) to (5).
  • (b)(1) Pub. L. 110–343, § 512(c)(7), substituted “mental health or substance use disorder benefits” for “mental health…
  • (b)(2) Pub. L. 110–343, § 512(c)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “in the case of…
  • (c)(1) Pub. L. 110–343, § 512(c)(3)(A), amended par. (1) generally. Prior to amendment, text read as follows: “This section…
  • (c)(2) Pub. L. 110–343, § 512(c)(3)(B), added par. (2) and struck out former par. (2). Prior to amendment, text read as…
  • (e)(3) Pub. L. 110–343, § 512(c)(7), substituted “mental health or substance use disorder benefits” for “mental health…
  • (e)(4) Pub. L. 110–343, § 512(c)(7), which directed substitution of “mental health or substance use disorder benefits” for…
  • (e)(4) Pub. L. 110–343, § 512(c)(4), added par. (4) and struck out former par. (4). Prior to amendment, text read as follows…
  • (e)(5) Pub. L. 110–343, § 512(c)(4), added par. (5).
  • § 9812 Pub. L. 110–343, § 512(c)(5), struck out subsec. (f). Text read as follows: “This section shall not apply to benefits…