# Pub. L. 110-343: changes to the Internal Revenue Code 2008-10-03, 122 Stat. 3817. Source: . ## Legislative history - Bill: [H.R. 1424](https://www.congress.gov/bill/110th-congress/house-bill/1424) - House report: [H. Rept. 110-374](https://www.govinfo.gov/content/pkg/CRPT-110hrpt374/html/CRPT-110hrpt374.htm) - Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159) ## § 23: Adoption expenses - § 23(b): Pub. L. 110–343 inserted “and section 25D” after “this section”. ## § 24: Child tax credit - § 24(b): Pub. L. 110–343, § 205(d)(1)(A), substituted “25D, and 30D” for “and 25D”. - § 24(b): Pub. L. 110–343, § 106(e)(2)(B), substituted “, 25B, and 25D” for “and 25B”. - § 24(d): Pub. L. 110–343, § 501(a), added par. (4). ## § 25: Interest on certain home mortgages - § 25(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 - § 25C(c)(1): Pub. L. 110–343, § 302(e)(1), in introductory provisions, inserted “, or an asphalt roof with appropriate cooling granules,” before “which meet the Energy Star program requirements”. - § 25C(c)(2): Pub. L. 110–343, § 302(e)(2), inserted “or asphalt roof” after “metal roof” and “or cooling granules” after “pigmented coatings”. - § 25C(d)(2)(C): Pub. L. 110–343, § 302(d)(2), amended heading and text of subpar. (C) generally. Prior to amendment, subpar. (C) related to requirements for standards for central air conditioners, electric heat pumps, and geothermal heat pumps. - § 25C(d)(3)(C), § 25C(d)(3): Pub. L. 110–343, § 302(d)(1), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: “a geothermal heat pump which— - § 25C(d)(3): Pub. L. 110–343, § 302(d)(1), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D). - § 25C(d)(3): Pub. L. 110–343, § 302(c), inserted “or a thermal efficiency of at least 90 percent” after “0.80”. - § 25C(d)(3): Pub. L. 110–343, § 302(d)(1), redesignated subpar. (F) as (E). - § 25C(d)(3): Pub. L. 110–343, § 302(b)(1), added subpar. (F). - § 25C(d): Pub. L. 110–343, § 302(b)(2), added par. (6). - § 25C(g): Pub. L. 110–343, § 302(a), substituted “placed in service—” for “placed in service after December 31, 2007” and added pars. (1) and (2). ## § 25D: Residential clean energy credit - § 25D(a)(4): Pub. L. 110–343, § 106(c)(1), added par. (4). - § 25D(a)(5): Pub. L. 110–343, § 106(d)(1), added par. (5). - § 25D(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 subpars. (B) to (E) as (A) to (D), respectively, and striking out former subpar. (A) which read as follows: “$2,000 with respect to any qualified solar electric property expenditures,”. - § 25D(b)(1): Pub. L. 110–343, § 106(c)(2), added subpar. (D). - § 25D(b)(1): Pub. L. 110–343, § 106(d)(2), added subpar. (E). - § 25D(c): Pub. L. 110–343, § 106(e)(1), amended heading and text of subsec. (c) generally. Prior to amendment, subsec. (c) related to carryforward of unused credit. - § 25D(d)(4): Pub. L. 110–343, § 106(c)(3)(A), added par. (4). - § 25D(d)(5): Pub. L. 110–343, § 106(d)(3), added par. (5). - § 25D(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 redesignating cls. (ii) to (v) as (i) to (iv), respectively, and striking out former cl. (i) which read as follows: “$6,667 in the case of any qualified solar electric property expenditures,”. - § 25D(e)(4)(A): Pub. L. 110–343, § 106(c)(4), added cl. (iv). - § 25D(e)(4)(A): Pub. L. 110–343, § 106(d)(4), added cl. (v). - § 25D(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 - § 26(a)(1): Pub. L. 110–343, § 205(d)(1)(D), substituted “25D, and 30D” for “and 25D” in introductory provisions. - § 26(a)(1): Pub. L. 110–343, § 106(e)(2)(D), substituted “25B, and 25D” for “and 25B” in introductory provisions. - § 26(a)(2): Pub. L. 110–343, § 101(a), substituted “2008” for “2007” in heading and “2007, or 2008” for “or 2007” in introductory provisions. - § 26(b)(2)(X): Pub. L. 110–343, § 801(b), added subpar. (X). ## § 30B: Alternative motor vehicle credit - § 30B(d)(3)(D): Pub. L. 110–343 added subpar. (D). ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(c)(2): Pub. L. 110–343, § 207(b), added subpar. (C). - § 30C(g)(2): Pub. L. 110–343, § 207(a), substituted “December 31, 2010” for “December 31, 2009”. ## § 30D: Clean vehicle credit - Enacted 26 U.S.C. § 30D. ## § 38: General business credit - § 38(b)(34): Pub. L. 110–343, § 115(b), added par. (34). - § 38(b)(35): Pub. L. 110–343, § 205(c), added par. (35). - § 38(c)(4)(B)(v): Pub. L. 110–343, § 316(b)(2), added cl. (v). Former cl. (v) redesignated (vi). - § 38(c)(4)(B)(v): Pub. L. 110–343, § 103(b)(1), added cl. (v). Former cl. (v) redesignated (vi). - § 38(c)(4)(B)(vi): Pub. L. 110–343, § 316(b)(1), redesignated cl. (v) as (vi). Former cl. (vi) redesignated (vii). - § 38(c)(4)(B)(vi): Pub. L. 110–343, § 103(b)(2), substituted “section 46 to the extent that such credit is attributable to the rehabilitation credit under section 47, but only with respect to” for “section 47 to the extent attributable to”. - § 38(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 (vii), respectively”, was executed by redesignating cls. (v) and (vi) as (vi) and (vii), respectively, to reflect the probable intent of Congress. - § 38(c)(4)(B)(vii): Pub. L. 110–343, § 316(b)(1), redesignated cl. (vi) as (vii). Former cl. (vii) redesignated (viii). - § 38(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 (vii), respectively”, was executed by redesignating cls. (v) and (vi) as (vi) and (vii), respectively, to reflect the probable intent of Congress. - § 38(c)(4)(B)(viii): Pub. L. 110–343, § 316(b)(1), redesignated cl. (vii) as (viii). ## § 40: Alcohol, etc., used as fuel - § 40(d)(7): Pub. L. 110–343 added par. (7). ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A(b)(1)(A), § 40A(b)(2)(A): Pub. L. 110–343, § 202(b)(1), substituted “$1.00” for “50 cents”. - § 40A(b)(3), § 40A(b)(4), § 40A(b): Pub. L. 110–343, § 202(b)(3)(A), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out heading and text of former par. (3). Text read as follows: “In the case of any biodiesel which is agri-biodiesel, paragraphs (1)(A) and (2)(A) shall be applied by substituting ‘$1.00’ for ‘50 cents’.” - § 40A(d)(2): Pub. L. 110–343, § 202(f), substituted “mustard seeds, and camelina” for “and mustard seeds”. - § 40A(d)(3)(C)(ii): Pub. L. 110–343, § 202(b)(3)(D), substituted “subsection (b)(4)(B)” for “subsection (b)(5)(B)”. - § 40A(d)(5): Pub. L. 110–343, § 203(b), added par. (5). - § 40A(e)(2), § 40A(e)(3): Pub. L. 110–343, § 202(b)(3)(C), substituted “subsection (b)(4)(C)” for “subsection (b)(5)(C)”. - § 40A(f)(2): Pub. L. 110–343, § 202(b)(3)(B), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: - § 40A(f)(3): Pub. L. 110–343, § 202(d), in introductory provisions, struck out “(as defined in section 45K(c)(3))” after “derived from biomass” and, in concluding provisions, inserted at end “Such term does not include any fuel derived from coprocessing biomass with a feedstock which is not biomass. For purposes of this paragraph, the term ‘biomass’ has the meaning given such term by section 45K(c)(3).” - § 40A(f)(3): Pub. L. 110–343, § 202(c)(1), (2), in introductory provisions, substituted “liquid fuel” for “diesel fuel” and struck out “using a thermal depolymerization process” before “which meets—”. - § 40A(f)(3)(B): Pub. L. 110–343, § 202(c)(3), inserted “, or other equivalent standard approved by the Secretary” before period at end. - § 40A(f): Pub. L. 110–343, § 202(e), added par. (4). - § 40A(g): Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”. ## § 41: Credit for increasing research activities - § 41(c)(5)(A): Pub. L. 110–343, § 301(c), substituted “14 percent (12 percent in the case of taxable years ending before January 1, 2009)” for “12 percent”. - § 41(h)(1): Pub. L. 110–343, § 301(a)(1), substituted “December 31, 2009” for “December 31, 2007”. - § 41(h)(2): Pub. L. 110–343, § 301(d), redesignated par. (3) as (2) related to computation for taxable year in which credit terminates. - § 41(h)(2): Pub. L. 110–343, § 301(b), added par. (2). Former par. (2) redesignated (3). - § 41(h)(3): Pub. L. 110–343, § 301(d), amended par. (3) generally, redesignating it as par. (2) related to computation for taxable year in which credit terminated and amending heading and text generally. Prior to amendment, text read as follows: “In the case of any taxable year with respect to which this section applies to a number of days which is less than the total number of days in such taxable year, the base amount with respect to such taxable year shall be the amount which bears the same ratio to the base amount for such year (determined without regard to this paragraph) as the number of days in such taxable year to which this section applies bears to the total number of days in such taxable year.” - § 41(h)(3): Pub. L. 110–343, § 301(b), redesignated par. (2) as (3). ## § 45: Electricity produced from certain renewable resources, etc. - § 45(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),”. - § 45(b)(4)(A): Pub. L. 110–343, § 102(d), substituted “(9), or (11)” for “or (9)”. - § 45(c)(1)(I): Pub. L. 110–343, § 102(a), added subpar. (I). - § 45(c)(7)(A): Pub. L. 110–343, § 108(a)(1), reenacted heading without change and amended text generally. Prior to amendment, subpar. (A) defined “refined coal”. - § 45(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 “and” at end of subcl. (II), substituting period for “, and” at end of subcl. (III), and striking out subcl. (IV) which read as follows: “is produced in such a manner as to result in an increase of at least 50 percent in the market value of the refined coal (excluding any increase caused by materials combined or added during the production process), as compared to the value of the feedstock coal, or”. - § 45(c)(7)(B): Pub. L. 110–343, § 101(b)(2), inserted “at least 40 percent of the emissions of” after “nitrogen oxide and”. - § 45(c)(7)(C): Pub. L. 110–343, § 108(a)(2), added subpar. (C). - § 45(c)(8)(C): Pub. L. 110–343, § 101(e), reenacted heading without change and amended text generally. Prior to amendment, subpar. (C) described a nonhydroelectric dam facility for purposes of subpar. (A). - § 45(c)(10): Pub. L. 110–343, § 102(b), added par. (10). - § 45(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 qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.” - § 45(d)(1): Pub. L. 110–343, § 101(a)(1), substituted “January 1, 2010” for “January 1, 2009”. - § 45(d)(2)(A): Pub. L. 110–343, § 101(a)(2)(A), substituted “January 1, 2011” for “January 1, 2009” in cls. (i) and (ii). - § 45(d)(2)(B), § 45(d)(2)(C): Pub. L. 110–343, § 101(d)(2), added subpar. (B) and redesignated former subpar. (B) as (C). - § 45(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). - § 45(d)(3)(B), § 45(d)(3)(C): Pub. L. 110–343, § 101(d)(1), added subpar. (B) and redesignated former subpar. (B) as (C). - § 45(d)(4): Pub. L. 110–343, § 101(a)(2)(C), substituted “January 1, 2011” for “January 1, 2009”. - § 45(d)(5): Pub. L. 110–343, § 102(e), which directed amendment of par. (5) by substituting “the date of the enactment of paragraph (11)” for “January 1, 2012”, was executed by making the substitution for “January 1, 2011” to reflect the probable intent of Congress. See below. - § 45(d)(5): Pub. L. 110–343, § 101(a)(2)(D), substituted “January 1, 2011” for “January 1, 2009”. - § 45(d)(6): Pub. L. 110–343, § 101(a)(2)(E), substituted “January 1, 2011” for “January 1, 2009”. - § 45(d)(7): Pub. L. 110–343, § 101(c), struck out “combustion” before “facilities” in heading and substituted “facility (other than a facility described in paragraph (6)) which uses” for “facility which burns”. - § 45(d)(7): Pub. L. 110–343, § 101(a)(2)(F), substituted “January 1, 2011” for “January 1, 2009”. - § 45(d)(8): Pub. L. 110–343, § 108(c), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of a facility that produces refined coal, the term ‘refined coal production facility’ means a facility which is placed in service after the date of the enactment of this paragraph and before January 1, 2010.” - § 45(d)(8): Pub. L. 110–343, § 101(a)(1), substituted “January 1, 2010” for “January 1, 2009”. - § 45(d)(9)(A), § 45(d)(9)(B): Pub. L. 110–343, § 101(a)(2)(G), substituted “January 1, 2011” for “January 1, 2009”. - § 45(d)(11): Pub. L. 110–343, § 102(c), added par. (11). - § 45(e)(8)(D): Pub. L. 110–343, § 108(b)(1), added subpar. (D). - § 45(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 - § 45A(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 - § 45C(b)(1): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”. ## § 45D: New markets tax credit - § 45D(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 - § 45K(g)(2)(E): Pub. L. 110–343 added subpar. (E). ## § 45L: New energy efficient home credit - § 45L(g): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”. ## § 45N: Mine rescue team training credit - § 45N(e): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”. ## § 45Q: Credit for carbon oxide sequestration - Enacted 26 U.S.C. § 45Q. ## § 48: Energy credit - § 48(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), and (3)(B)”. - § 48(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)”. - § 48(a)(2)(A)(i)(II): Pub. L. 110–343, § 103(a)(1), substituted “January 1, 2017” for “January 1, 2009”. - § 48(a)(2)(A)(i)(IV): Pub. L. 110–343, § 104(b), added subcl. (IV). - § 48(a)(3): Pub. L. 110–343, § 103(e)(1), in concluding provisions, struck out “The term ‘energy property’ shall not include any property which is public utility property (as defined in section 46(f)(5) as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).” before “Such term”. - § 48(a)(3)(A)(ii): Pub. L. 110–343, § 103(a)(1), substituted “January 1, 2017” for “January 1, 2009”. - § 48(a)(3)(A)(v): Pub. L. 110–343, § 103(c)(1), added cl. (v). - § 48(a)(3)(A)(vi): Pub. L. 110–343, § 104(a), added cl. (vi). - § 48(a)(3)(A)(vii): Pub. L. 110–343, § 105(a), added cl. (vii). - § 48(c): Pub. L. 110–343, § 103(c)(2)(A), inserted heading and struck out former heading “Qualified fuel cell property; qualified microturbine property”. - § 48(c)(1)(B): Pub. L. 110–343, § 103(d), substituted “$1,500” for “$500”. - § 48(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). Text read as follows: “The first sentence of the matter in subsection (a)(3) which follows subparagraph (D) thereof shall not apply to qualified fuel cell property which is used predominantly in the trade or business of the furnishing or sale of telephone service, telegraph service by means of domestic telegraph operations, or other telegraph services (other than international telegraph services).” - § 48(c)(1)(E): Pub. L. 110–343, § 103(e)(2)(A), redesignated subpar. (E) as (D). - § 48(c)(1)(E): Pub. L. 110–343, § 103(a)(2), substituted “December 31, 2016” for “December 31, 2008”. - § 48(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). Text read as follows: “The first sentence of the matter in subsection (a)(3) which follows subparagraph (D) thereof shall not apply to qualified microturbine property which is used predominantly in the trade or business of the furnishing or sale of telephone service, telegraph service by means of domestic telegraph operations, or other telegraph services (other than international telegraph services).” - § 48(c)(2): Pub. L. 110–343, § 103(e)(2)(B), redesignated subpar. (E) as (D). - § 48(c)(2): Pub. L. 110–343, § 103(a)(3), substituted “December 31, 2016” for “December 31, 2008”. - § 48(c)(3): Pub. L. 110–343, § 103(c)(2)(B), added par. (3). - § 48(c)(4): Pub. L. 110–343, § 104(c), added par. (4). ## § 48A: Qualifying advanced coal project credit - § 48A(a)(3): Pub. L. 110–343, § 111(a), added par. (3). - § 48A(d)(2)(A): Pub. L. 110–343, § 111(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Each applicant for certification under this paragraph shall submit an application meeting the requirements of subparagraph (B). An applicant may only submit an application during the 3-year period beginning on the date the Secretary establishes the program under paragraph (1).” - § 48A(d)(3)(A): Pub. L. 110–343, § 111(b), substituted “$2,550,000,000” for “$1,300,000,000”. - § 48A(d)(3)(B): Pub. L. 110–343, § 111(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Of the dollar amount in subparagraph (A), the Secretary is authorized to certify— - § 48A(d)(5): Pub. L. 110–343, § 111(d), added par. (5). - § 48A(e)(1)(G): Pub. L. 110–343, § 111(c)(3)(A), added subpar. (G). - § 48A(e)(3): Pub. L. 110–343, § 111(c)(5), substituted “certain” for “integrated gasification combined cycle” in heading. - § 48A(e)(3)(B)(iii), § 48A(e)(3)(B)(iv): Pub. L. 110–343, § 111(c)(4), added cl. (iii) and redesignated former cl. (iii) as (iv). - § 48A(e)(3)(C): Pub. L. 110–343, § 111(c)(3)(B), added subpar. (C). - § 48A(i): Pub. L. 110–343, § 111(c)(3)(C), added subsec. (i). ## § 48B: Qualifying gasification project credit - § 48B(a): Pub. L. 110–343, § 112(a), inserted “(30 percent in the case of credits allocated under subsection (d)(1)(B))” after “20 percent”. - § 48B(c)(7)(H): Pub. L. 110–343, § 112(e), added subpar. (H). - § 48B(d)(1): Pub. L. 110–343, § 112(b), substituted “shall not exceed—” for “shall not exceed $350,000,000 under rules similar to the rules of section 48A(d)(4).” and added subpars. (A) and (B). - § 48B(d)(4): Pub. L. 110–343, § 112(d), added par. (4). - § 48B(f): Pub. L. 110–343, § 112(c), added subsec. (f). ## § 53: Credit for prior year minimum tax liability - § 53(e)(2): Pub. L. 110–343, § 103(a), reenacted heading without change and amended text generally. Prior to amendment, par. (2) defined “AMT refundable credit amount” and provided for phaseout of AMT refundable credit amount based on adjusted gross income. - § 53: Pub. L. 110–343, § 103(b), added subsec. (f). ## § 55: Alternative minimum tax imposed - § 55(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 the case of taxable years beginning in 2007)”. - § 55(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 the case of taxable years beginning in 2007)”. ## § 56: Adjustments in computing alternative minimum taxable income - § 56(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 deduction as is determined under section 63(c)(1)(D).” - § 56(d): Pub. L. 110–343, § 708(c), added par. (3). ## § 62: Adjusted gross income defined - § 62(a)(2)(D): Pub. L. 110–343 substituted “2007, 2008, or 2009” for “or 2007”. ## § 63: Taxable income defined - § 63(c)(1): Pub. L. 110–343, § 204(a), inserted “or 2009” after “2008”. - § 63(c)(1): Pub. L. 110–343, § 706(b)(1), added subpar. (D). - § 63(c): Pub. L. 110–343, § 706(b)(2), added par. (8). ## § 108: Income from discharge of indebtedness - § 108(a)(1)(E): Pub. L. 110–343 substituted “January 1, 2013” for “January 1, 2010”. ## § 132: Certain fringe benefits - § 132(f)(1): Pub. L. 110–343, § 211(a), added subpar. (D). - § 132(f)(2): Pub. L. 110–343, § 211(b), added subpar. (C). - § 132(f)(4): Pub. L. 110–343, § 211(d), inserted “(other than a qualified bicycle commuting reimbursement)” after “qualified transportation fringe”. - § 132(f)(5): Pub. L. 110–343, § 211(c), added subpar. (F). ## § 139: Disaster relief payments - § 139(c)(2): Pub. L. 110–343 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “a Presidentially declared disaster (as defined in section 1033(h)(3)),”. ## § 142: Exempt facility bond - § 142(l)(8): Pub. L. 110–343, § 307(a), substituted “September 30, 2012” for “September 30, 2009”. - § 142(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 - § 143(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 - § 162(m)(5): Pub. L. 110–343 added par. (5). ## § 164: Taxes - § 164(b)(5): Pub. L. 110–343 substituted “January 1, 2010” for “January 1, 2008”. ## § 165: Losses - § 165(h)(1): Pub. L. 110–343, § 706(c), substituted “$500 ($100 for taxable years beginning after December 31, 2009)” for “$100”. - § 165(h)(3): Pub. L. 110–343, § 706(a)(1), added par. (3). Former par. (3) redesignated (4). - § 165(h)(4): Pub. L. 110–343, § 706(a)(1), redesignated par. (3) as (4). Former par. (4) redesignated (5). - § 165(h)(4)(B): Pub. L. 110–343, § 706(a)(2)(A), substituted “paragraphs (2) and (3)” for “paragraph (2)”. - § 165(h)(5): Pub. L. 110–343, § 706(a)(1), redesignated par. (4) as (5). - § 165(i)(1): Pub. L. 110–343, § 706(a)(2)(B), substituted “loss occurring in a disaster area (as defined by clause (ii) of subsection (h)(3)(C)) and attributable to a federally declared disaster (as defined by clause (i) of such subsection)” for “loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act”. - § 165(i)(4): Pub. L. 110–343, § 706(a)(2)(C), substituted “federally declared disaster (as defined by subsection (h)(3)(C)(i)” for “Presidentially declared disaster (as defined by section 1033(h)(3))”. ## § 168: Accelerated cost recovery system - § 168(b)(2)(C), § 168(b)(2): Pub. L. 110–343, § 306(c), added subpar. (C) and redesignated former subpar. (C) as (D). - § 168(b)(3): Pub. L. 110–343, § 305(c)(3), added subpar. (I). - § 168(e)(3)(B)(vii): Pub. L. 110–343, § 505(a), added cl. (vii). - § 168(e)(3)(D)(iii), § 168(e)(3)(D)(iv): Pub. L. 110–343, § 306(a), added cls. (iii) and (iv). - § 168(e)(3)(E)(iv), § 168(e)(3)(E)(v): Pub. L. 110–343, § 305(a)(1), substituted “January 1, 2010” for “January 1, 2008”. - § 168(e)(3)(E): Pub. L. 110–343, § 305(c)(1), added cl. (ix). - § 168(e): Pub. L. 110–343, § 305(b)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term ‘qualified restaurant property’ means any section 1250 property which is an improvement to a building if— - § 168(e): Pub. L. 110–343, § 305(c)(2), added par. (8). - § 168(g)(3)(B): Pub. L. 110–343, § 505(b), inserted table item relating to subpar. (B)(vii). - § 168(g)(3)(B): Pub. L. 110–343, § 305(c)(4), inserted table item relating to subpar. (E)(ix). - § 168(i)(15)(D): Pub. L. 110–343, § 317(a), substituted “December 31, 2009” for “December 31, 2007”. - § 168(i)(18), § 168(i)(19): Pub. L. 110–343, § 306(b), added pars. (18) and (19). - § 168(j)(8): Pub. L. 110–343, § 315(a), substituted “December 31, 2009” for “December 31, 2007”. - § 168(l): Pub. L. 110–343, § 201(b)(1), (2), substituted “cellulosic biofuel” for “cellulosic biomass ethanol” in heading and wherever appearing in text. - § 168(l)(2): Pub. L. 110–343, § 201(b)(3), substituted “cellulosic biofuel” for “cellulosic biomass ethanol” in heading. - § 168(l)(3): Pub. L. 110–343, § 201(a), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “For purposes of this subsection, the term ‘cellulosic biomass ethanol’ means ethanol produced by hydrolysis of any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis.” - § 168(m): Pub. L. 110–343, § 308(a), added subsec. (m). - § 168(n): Pub. L. 110–343, § 710(a), added subsec. (n). ## § 170: Charitable, etc., contributions and gifts - § 170(b): Pub. L. 110–343, § 323(b)(1), added par. (3). - § 170(e)(3)(C)(iv): Pub. L. 110–343, § 323(a)(1), substituted “December 31, 2009” for “December 31, 2007”. - § 170(e)(3)(D): Pub. L. 110–343, § 324(b), inserted “of books” after “to any contribution” in introductory provisions. - § 170(e)(3)(D): Pub. L. 110–343, § 324(a), substituted “December 31, 2009” for “December 31, 2007”. - § 170(e)(6): Pub. L. 110–343, § 321(a), substituted “December 31, 2009” for “December 31, 2007”. ## § 172: Net operating loss deduction - § 172(b)(1): Pub. L. 110–343, § 708(d)(1), inserted “or qualified disaster loss (as defined in subsection (j))” before period at end of concluding provisions. - § 172(b)(1): Pub. L. 110–343, § 706(a)(2)(D)(v), substituted “federally declared disasters (as defined by subsection (h)(3)(C)(i))” for “Presidentially declared disasters (as defined in section 1033(h)(3))”. - § 172(b)(1): Pub. L. 110–343, § 706(a)(2)(D)(vi), substituted “federally declared disasters” for “Presidentially declared disasters”. - § 172(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 - § 179(e): Pub. L. 110–343 added subsec. (e). ## § 179C: Election to expense certain refineries - § 179C(c)(1)(B): Pub. L. 110–343, § 209(a)(1), substituted “January 1, 2014” for “January 1, 2012”. - § 179C(c)(1)(F): Pub. L. 110–343, § 209(a)(2), substituted “January 1, 2010” for “January 1, 2008” wherever appearing. - § 179C(d): Pub. L. 110–343, § 209(b)(1), inserted “, or directly from shale or tar sands” after “(as defined in section 45K(c))”. - § 179C(e)(2): Pub. L. 110–343, § 209(b)(2), inserted “shale, tar sands, or” before “qualified fuels”. ## § 179D: Energy efficient commercial buildings deduction - § 179D(h): Pub. L. 110–343 substituted “December 31, 2013” for “December 31, 2008”. ## § 179E: Election to expense advanced mine safety equipment - § 179E(g): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”. ## § 181: Treatment of certain qualified productions - § 181(a)(2)(A): Pub. L. 110–343, § 502(b), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply to any qualified film or television production the aggregate cost of which exceeds $15,000,000.” - § 181(d)(3)(A): Pub. L. 110–343, § 502(d), substituted “actors, production personnel, directors, and producers.” for “actors, directors, producers, and other relevant production personnel.” - § 181(f): Pub. L. 110–343, § 502(a), substituted “December 31, 2009” for “December 31, 2008”. ## § 198: Expensing of environmental remediation costs - § 198(h): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”. ## § 280G: Golden parachute payments - § 280G(e), § 280G(f): Pub. L. 110–343 added subsec. (e) and redesignated former subsec. (e) as (f). ## § 408: Individual retirement accounts - § 408(d)(8)(F): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”. ## § 451: General rule for taxable year of inclusion - § 451(i)(3): Pub. L. 110–343, § 109(a)(1), inserted “(before January 1, 2010, in the case of a qualified electric utility)” after “January 1, 2008” in introductory provisions. - § 451(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 transaction occurs” for “December 31, 2007”. - § 451(i)(5): Pub. L. 110–343, § 109(c), added subpar. (C). - § 451(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 - Enacted 26 U.S.C. § 457A. ## § 512: Unrelated business taxable income - § 512(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 - § 613A(c)(6): Pub. L. 110–343 substituted “for any taxable year—” for “for any taxable year beginning after December 31, 1997, and before January 1, 2008.” and added cls. (i) and (ii). ## § 871: Tax on nonresident alien individuals - § 871(k)(1)(C), § 871(k)(2)(C): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”. ## § 897: Disposition of investment in United States real property - § 897(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 - § 907(a), § 907(b): Pub. L. 110–343, § 402(a), amended subsecs. (a) and (b) generally. Prior to amendment, subsec. (a) related to reduction in amount of oil and gas extraction taxes paid or accrued for purposes of section 901 and subsec. (b) excepted certain amounts of foreign oil related income taxes paid or accrued to any foreign country from the definition of “income, war profits, and excess profits taxes”. - § 907(c)(4): Pub. L. 110–343, § 402(b), amended par. (4) generally. Prior to amendment, par. (4) provided for recapture of foreign oil and gas extraction losses by recharacterizing later extraction income. - § 907(f): Pub. L. 110–343, § 402(c)(1), substituted “foreign oil and gas taxes” for “oil and gas extraction taxes” wherever appearing. - § 907(f)(4): Pub. L. 110–343, § 402(c)(2), added par. (4). ## § 953: Insurance income - § 953(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 - § 954(c)(6)(C): Pub. L. 110–343, § 304(a), substituted “January 1, 2010” for “January 1, 2009”. - § 954(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 added subsecs. (c) and (d). ## § 1016: Adjustments to basis - § 1016(a)(37): Pub. L. 110–343 added par. (37). ## § 1033: Involuntary conversions - § 1033(h): Pub. L. 110–343, § 706(a)(2)(D)(i), amended heading generally. Prior to amendment, heading read as follows: “Special rules for property damaged by Presidentially declared disasters”. - § 1033(h)(1): Pub. L. 110–343, § 706(a)(2)(D)(i), reenacted heading without change and amended introductory provisions generally. Prior to amendment, introductory provisions read as follows: “If the taxpayer’s principal residence or any of its contents is compulsorily or involuntarily converted as a result of a Presidentially declared disaster—”. - § 1033(h)(2): Pub. L. 110–343, § 706(a)(2)(D)(ii), substituted “investment located in a disaster area and compulsorily or involuntarily converted as a result of a federally declared disaster” for “investment is compulsorily or involuntarily converted as a result of a Presidentially declared disaster”. - § 1033(h)(3): Pub. L. 110–343, § 706(a)(2)(D)(iii), amended par. (3) generally. Prior to amendment, par. (3) defined “Presidentially declared disaster” for purposes of subsec. (h). ## § 1367: Adjustments to basis of stock of shareholders, etc. - § 1367(a)(2): Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007” in concluding provisions. ## § 2105: Property without the United States - § 2105(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 - § 4053(9), § 4053(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 provisions. ## § 4161: Imposition of tax - § 4161(b)(2)(B), § 4161(b)(2)(C): Pub. L. 110–343 added subpar. (B) and redesignated former subpar. (B) as (C). ## § 4611: Imposition of tax - § 4611(c)(2)(B): Pub. L. 110–343, § 405(a)(1), substituted “is—” for “is 5 cents a barrel.” and added cls. (i) and (ii). - § 4611(f)(1): Pub. L. 110–343, § 405(b)(2), substituted “paragraph (2)” for “paragraphs (2) and (3)”. - § 4611(f)(2), § 4611(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 Liability Trust Fund financing rate would not apply if the unobligated balance in the Fund exceeded $2,700,000,000 and that the Fund financing rate would not apply after Dec. 31, 2014. ## § 6033: Returns by exempt organizations - § 6033(b)(14), § 6033(b)(15): Pub. L. 110–343 added par. (14) and redesignated former par. (14) as (15). ## § 6045: Returns of brokers - § 6045(b): Pub. L. 110–343, § 403(a)(3)(A), (C), in concluding provisions, substituted “February 15” for “January 31” and inserted at end “In the case of a consolidated reporting statement (as defined in regulations) with respect to any customer, any statement which would otherwise be required to be furnished on or before January 31 of a calendar year with respect to any item reportable to the taxpayer shall instead be required to be furnished on or before February 15 of such calendar year if furnished with such consolidated reporting statement.” - § 6045(d): Pub. L. 110–343, § 403(a)(3)(B), in concluding provisions, struck out “at such time and” before “in the manner” and inserted “The written statement required under the preceding sentence shall be furnished on or before February 15 of the year following the calendar year in which the payment was made.” before “The Secretary may prescribe”. - § 6045(g), § 6045(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 - Enacted 26 U.S.C. § 6045A. ## § 6045B: Returns relating to actions affecting basis of specified securities - Enacted 26 U.S.C. § 6045B. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(i)(3)(C): Pub. L. 110–343, § 402(a), struck out cl. (iv). Text read as follows: “No disclosure may be made under this subparagraph after December 31, 2007.” - § 6103(i)(7): Pub. L. 110–343, § 402(b), struck out subpar. (E). Text read as follows: “No disclosure may be made under this paragraph after December 31, 2007.” ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(c)(2): Pub. L. 110–343, § 202(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: “For purposes of this subsection— - § 6426(c)(6): Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”. - § 6426(d)(1): Pub. L. 110–343, § 204(b)(2), inserted “sold by the taxpayer for use as a fuel in aviation,” after “motorboat,”. - § 6426(d)(2)(E): Pub. L. 110–343, § 204(c)(2), inserted “which meets the requirements of paragraph (4) and which is” after “any liquid fuel”. - § 6426(d)(2)(F), § 6426(d)(2): Pub. L. 110–343, § 204(b)(1), added subpar. (F) and redesignated former subpar. (F) as (G). - § 6426(d)(4): Pub. L. 110–343, § 204(c)(1), added par. (4). Former par. (4) redesignated (5). - § 6426(d)(4): Pub. L. 110–343, § 204(a)(1), substituted “December 31, 2009” for “September 30, 2009”. - § 6426(d)(5): Pub. L. 110–343, § 204(c)(1), redesignated par. (4) as (5). - § 6426(e)(3): Pub. L. 110–343, § 204(a)(2), substituted “December 31, 2009” for “September 30, 2009”. - § 6426(i): Pub. L. 110–343, § 203(c)(1), added subsec. (i). ## § 6427: Fuels not used for taxable purposes - § 6427(e)(5): Pub. L. 110–343, § 203(c)(2), added par. (5). Former par. (5) redesignated (6). - § 6427(e)(5): Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”. - § 6427(e)(6): Pub. L. 110–343, § 203(c)(2), redesignated par. (5) as (6). - § 6427(e)(6)(C): Pub. L. 110–343, § 204(a)(3), which directed amendment of subsec. (e)(5)(C) by substituting “December 31, 2009” for “September 30, 2009”, was executed by making the substitution in par. (6)(C), to reflect the probable intent of Congress and the redesignation of par. (5) as (6) by Pub. L. 110–343, § 203(c)(2). See above. ## § 6501: Limitations on assessment and collection - § 6501(i): Pub. L. 110–343, § 402(d), substituted “foreign oil and gas taxes” for “oil and gas extraction taxes”. - § 6501(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 - § 6694(a): Pub. L. 110–343 amended subsec. (a) generally. Prior to amendment, subsec. (a) provided penalty for understatement due to unreasonable positions. ## § 6724: Waiver; definitions and special rules - § 6724(d)(1)(B)(iv), § 6724(d)(1)(B)(v), § 6724(d)(1)(B)(vi), § 6724(d)(1)(B)(vii), § 6724(d)(1)(B)(viii), § 6724(d)(1)(B)(ix), § 6724(d)(1)(B)(x), § 6724(d)(1)(B)(xi), § 6724(d)(1)(B)(xii), § 6724(d)(1)(B)(xiii), § 6724(d)(1)(B)(xiv), § 6724(d)(1)(B)(xv), § 6724(d)(1)(B)(xvi), § 6724(d)(1)(B)(xvii), § 6724(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), respectively. Former cl. (xviii) redesignated (xix). - § 6724(d)(1)(B)(xix): Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xviii) as (xix). Former cl. (xix) redesignated (xx). - § 6724(d)(1)(B)(xx): Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xix) as (xx). Former cl. (xx) redesignated (xxi). - § 6724(d)(1)(B)(xxi): Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xx) as (xxi). Former cl. (xxi) redesignated (xxii). - § 6724(d)(1)(B)(xxii): Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xxi) as (xxii). Former cl. (xxii) redesignated (xxiii). - § 6724(d)(1)(B)(xxiii): Pub. L. 110–343, § 403(d)(2)(A), redesignated cl. (xxii) as (xxiii). - § 6724(d)(2)(I): Pub. L. 110–343, § 403(c)(2), added subpar. (I). Former subpar. (I) redesignated (J). - § 6724(d)(2)(J), § 6724(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), respectively. Former subpar. (AA) redesignated (BB). - § 6724(d)(2)(J), § 6724(d)(2)(AA): Pub. L. 110–343, § 403(c)(2), redesignated subpars. (I) to (Z) as (J) to (AA), respectively. Former subpar. (AA) redesignated (BB). - § 6724(d)(2)(BB): Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC). - § 6724(d)(2)(BB): Pub. L. 110–343, § 403(c)(2), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC). - § 6724(d)(2)(CC): Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD). - § 6724(d)(2)(CC): Pub. L. 110–343, § 403(c)(2), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD). - § 6724(d)(2)(DD): Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE). - § 6724(d)(2)(DD): Pub. L. 110–343, § 403(c)(2), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE). - § 6724(d)(2)(EE): Pub. L. 110–343, § 403(d)(2)(B), redesignated subpar. (DD) as (EE). Former subpar. (EE) redesignated (FF). - § 6724(d)(2)(EE): Pub. L. 110–343, § 403(c)(2), redesignated subpar. (DD) as (EE). - § 6724(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 - § 7508A(a): Pub. L. 110–343 substituted “federally declared disaster (as defined by section 165(h)(3)(C)(i))” for “Presidentially declared disaster (as defined in section 1033(h)(3))” in introductory provisions. ## § 7608: Authority of internal revenue enforcement officers - § 7608(c): Pub. L. 110–343 struck out par. (6). Text read as follows: “The provisions of this subsection— ## § 7652: Shipments to the United States - § 7652(f)(1): Pub. L. 110–343 substituted “January 1, 2010” for “January 1, 2008”. ## § 7704: Certain publicly traded partnerships treated as corporations - § 7704(d)(1)(E): Pub. L. 110–343, § 208(a), substituted “, industrial source carbon dioxide, or the transportation or storage of any fuel described in subsection (b), (c), (d), or (e) of section 6426, or any alcohol fuel defined in section 6426(b)(4)(A) or any biodiesel fuel as defined in section 40A(d)(1)” for “or industrial source carbon dioxide”. - § 7704(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 in the application of certain limits to mental health benefits” in section catchline. - § 9812(a)(1), § 9812(a)(2): Pub. L. 110–343, § 512(c)(7), substituted “mental health or substance use disorder benefits” for “mental health benefits” wherever appearing in pars. (1)(introductory provisions), (A), and (B)(ii) and (2)(introductory provisions), (A), and (B)(ii). - § 9812(a)(1), § 9812(a)(2): Pub. L. 110–343, § 512(c)(6), substituted “mental health and substance use disorder benefits” for “mental health benefits” wherever appearing in pars. (1)(B)(i) and (C) and (2)(B)(i) and (C). - § 9812(a)(3), § 9812(a)(4), § 9812(a)(5): Pub. L. 110–343, § 512(c)(1), added pars. (3) to (5). - § 9812(b)(1): Pub. L. 110–343, § 512(c)(7), substituted “mental health or substance use disorder benefits” for “mental health benefits”. - § 9812(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 a group health plan that provides mental health benefits, as affecting the terms and conditions (including cost sharing, limits on numbers of visits or days of coverage, and requirements relating to medical necessity) relating to the amount, duration, or scope of mental health benefits under the plan, except as specifically provided in subsection (a) (in regard to parity in the imposition of aggregate lifetime limits and annual limits for mental health benefits).” - § 9812(c)(1): Pub. L. 110–343, § 512(c)(3)(A), amended par. (1) generally. Prior to amendment, text read as follows: “This section shall not apply to any group health plan for any plan year of a small employer (as defined in section 4980D(d)(2)).” - § 9812(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 follows: “This section shall not apply with respect to a group health plan if the application of this section to such plan results in an increase in the cost under the plan of at least 1 percent.” - § 9812(e)(3): Pub. L. 110–343, § 512(c)(7), substituted “mental health or substance use disorder benefits” for “mental health benefits”. - § 9812(e)(4): Pub. L. 110–343, § 512(c)(7), which directed substitution of “mental health or substance use disorder benefits” for “mental health benefits” wherever appearing in this section (other than in any provision amended by section 512(c)(6) of Pub. L. 110–343), was not executed to par. (4) as added by Pub. L. 110–343, § 512(c)(4), to reflect the probable intent of Congress. See below. - § 9812(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: “The term ‘mental health benefits’ means benefits with respect to mental health services, as defined under the terms of the plan, but does not include benefits with respect to treatment of substance abuse or chemical dependency.” - § 9812(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 for services furnished—