# Pub. L. 111-5: changes to the Internal Revenue Code 2009-02-17, 123 Stat. 313. Source: . ## Legislative history - Bill: [H.R. 1](https://www.congress.gov/bill/111th-congress/house-bill/1) - Senate report: [S. Rept. 111-3](https://www.govinfo.gov/content/pkg/CRPT-111srpt3/html/CRPT-111srpt3.htm) - Conference report: [H. Rept. 111-16](https://www.govinfo.gov/content/pkg/CRPT-111hrpt16/html/CRPT-111hrpt16.htm) - Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669) ## § 24: Child tax credit - § 24(b): Pub. L. 111–5, § 1144(b)(1)(A), inserted “30B,” after “30,”. - § 24(b): Pub. L. 111–5, § 1142(b)(1)(A), inserted “30,” after “25D,”. - § 24(b): Pub. L. 111–5, § 1004(b)(1), inserted “25A(i),” after “23,”. - § 24(d): Pub. L. 111–5, § 1003(a), amended par. (4) generally. Prior to amendment, text read as follows: “Notwithstanding paragraph (3), in the case of any taxable year beginning in 2008, the dollar amount in effect for such taxable year under paragraph (1)(B)(i) shall be $8,500.” Par. (4) was subsequently generally amended by Pub. L. 113–295, effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 (Pub. L. 111–5, div. B, title I) to which the amendment related. See 2014 Amendment note above and Effective Date of 2014 Amendment note below. ## § 25: Interest on certain home mortgages - § 25(e)(1)(C): Pub. L. 111–5, § 1144(b)(1)(B), inserted “30B,” after “30,”. - § 25(e)(1)(C): Pub. L. 111–5, § 1142(b)(1)(B), inserted “30,” after “25D,”. - § 25(e)(1)(C): Pub. L. 111–5, § 1004(b)(2), inserted “25A(i),” after “24,”. ## § 25A: American Opportunity and Lifetime Learning credits - § 25A(i), § 25A(j): Pub. L. 111–5 added subsec. (i) and redesignated former subsec. (i) as (j). ## § 25B: Elective deferrals and IRA contributions by certain individuals - § 25B: Pub. L. 111–5, § 1144(b)(1)(C), inserted “30B,” after “30,”. - § 25B: Pub. L. 111–5, § 1142(b)(1)(C), inserted “30,” after “25D,”. - § 25B: Pub. L. 111–5, § 1004(b)(4), inserted “25A(i),” after “23,”. ## § 25C: Energy efficient home improvement credit - § 25C(a), § 25C(b): Pub. L. 111–5, § 1121(a), added subsecs. (a) and (b) and struck out former subsecs. (a) and (b) which related to credit equal to the sum of 10 percent of the amount paid for qualified energy efficiency improvements and the amount of energy property expenditures and provided limits on credits and expenditures. - § 25C(c)(2)(A): Pub. L. 111–5, § 1121(d)(2), inserted “and meets the prescriptive criteria for such material or system established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009” after “such dwelling unit”. - § 25C(c)(4): Pub. L. 111–5, § 1121(d)(1), added par. (4). - § 25C(d)(2)(A)(ii): Pub. L. 111–5, § 1121(c)(2), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “a qualified natural gas, propane, or oil furnace or hot water boiler, or”. - § 25C(d)(3)(B): Pub. L. 111–5, § 1121(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “an electric heat pump which has a heating seasonal performance factor (HSPF) of at least 9, a seasonal energy efficiency ratio (SEER) of at least 15, and an energy efficiency ratio (EER) of at least 13,”. - § 25C(d)(3)(C): Pub. L. 111–5, § 1121(b)(2), substituted “2009” for “2006”. - § 25C(d)(3): Pub. L. 111–5, § 1121(b)(3), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “a natural gas, propane, or oil water heater which has an energy factor of at least 0.80 or a thermal efficiency of at least 90 percent, and”. - § 25C(d)(3): Pub. L. 111–5, § 1121(b)(4), inserted “, as measured using a lower heating value” after “75 percent”. - § 25C(d): Pub. L. 111–5, § 1121(c)(1), amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘qualified natural gas, propane, or oil furnace or hot water boiler’ means a natural gas, propane, or oil furnace or hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 95.” - § 25C(e)(1): Pub. L. 111–5, § 1103(b)(2)(A), substituted “and (8)” for “(8), and (9)”. - § 25C(g): Pub. L. 111–5, § 1121(e), substituted “December 31, 2010” for “December 31, 2009”. ## § 25D: Residential clean energy credit - § 25D(b)(1): Pub. L. 111–5, § 1122(a)(1), amended par. (1) generally. Prior to amendment, par. (1) related to maximum credit with respect to qualified solar water heating property expenditures, qualified fuel cell property, qualified small wind energy property expenditures, and qualified geothermal heat pump property expenditures. - § 25D(e)(4): Pub. L. 111–5, § 1122(a)(2)(A), added par. heading and introductory provisions and struck out former heading and introductory provisions. Former introductory provisions read as follows: “In the case of any dwelling unit which is jointly occupied and used during any calendar year as a residence by two or more individuals the following rules shall apply:”. - § 25D(e)(4)(A): Pub. L. 111–5, § 1122(a)(2)(A), added subpar. (A) and struck out former subpar. (A) which related to maximum amount of expenditures allowed for credit in jointly occupied dwelling units with respect to qualified solar water heating property expenditures, qualified fuel cell property, qualified small wind energy property expenditures, and qualified geothermal heat pump property expenditures. - § 25D(e)(4): Pub. L. 111–5, § 1122(a)(2)(B), struck out subpar. (C) which read as follows: “Subparagraphs (A) and (B) shall be applied separately with respect to expenditures described in paragraphs (1), (2), and (3) of subsection (d).” - § 25D(e): Pub. L. 111–5, § 1103(b)(2)(B), struck out par. (9). Text read as follows: “For purposes of determining the amount of expenditures made by any individual with respect to any dwelling unit, there shall not be taken into account expenditures which are made from subsidized energy financing (as defined in section 48(a)(4)(C)).” ## § 26: Limitation based on tax liability; definition of tax liability - § 26(a)(1): Pub. L. 111–5, § 1144(b)(1)(D), inserted “30B,” after “30,” in introductory provisions. - § 26(a)(1): Pub. L. 111–5, § 1142(b)(1)(D), inserted “30,” after “25D,” in introductory provisions. - § 26(a)(1): Pub. L. 111–5, § 1004(b)(3), inserted “25A(i),” after “24,” in introductory provisions. - § 26(a)(2): Pub. L. 111–5, § 1011(a), substituted “2009” for “2008” in heading and “2008, or 2009” for “or 2008” in introductory provisions. ## § 30B: Alternative motor vehicle credit - § 30B(a)(5): Pub. L. 111–5, § 1143(b), added par. (5). - § 30B(d)(3)(D): Pub. L. 111–5, § 1141(b)(1), substituted “subsection (c) thereof” for “subsection (d) thereof”. - § 30B(g)(2): Pub. L. 111–5, § 1144(a), amended par. (2) generally. Prior to amendment, text read as follows: “The credit allowed under subsection (a) (after the application of paragraph (1)) for any taxable year shall not exceed the excess (if any) of— - § 30B(h)(1): Pub. L. 111–5, § 1142(b)(2), amended par. (1) generally. Prior to amendment, text read as follows: “The term ‘motor vehicle’ has the meaning given such term by section 30(c)(2).” - § 30B(h)(8): Pub. L. 111–5, § 1143(c), inserted at end “, except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle.” - § 30B(i), § 30B(j), § 30B(k): Pub. L. 111–5, § 1143(a), added subsec. (i) and redesignated former subsecs. (i) and (j) as (j) and (k), respectively. ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(d)(2)(A): Pub. L. 111–5, § 1144(b)(2), substituted “section 27” for “sections 27 and 30B”. - § 30C(d)(2)(A): Pub. L. 111–5, § 1142(b)(3), struck out “, 30,” before “and 30B”. - § 30C(e)(6): Pub. L. 111–5, § 1123(a), added par. (6). ## § 30D: Clean vehicle credit - § 30D: Pub. L. 111–5 amended section generally. Prior to amendment, section provided credit with respect to each new qualified plug-in electric drive motor vehicle placed in service and set forth provisions defining “applicable amount” and “new qualified plug-in electric drive motor vehicle” and stating limitations based on vehicle weight, the number of vehicles eligible for credit, and amount of tax liability. ## § 32: Earned income - § 32(b): Pub. L. 111–5 added par. (3). ## § 35: Health insurance costs of eligible individuals - § 35(a): Pub. L. 111–5, § 1899A(a)(1), inserted “(80 percent in the case of eligible coverage months beginning before January 1, 2011)” after “65 percent”. - § 35(c)(2): Pub. L. 111–5, § 1899C(a), amended par. (2) generally. Prior to amendment, text read as follows: “The term ‘eligible TAA recipient’ means, with respect to any month, any individual who is receiving for any day of such month a trade readjustment allowance under chapter 2 of title II of the Trade Act of 1974 or who would be eligible to receive such allowance if section 231 of such Act were applied without regard to subsection (a)(3)(B) of such section. An individual shall continue to be treated as an eligible TAA recipient during the first month that such individual would otherwise cease to be an eligible TAA recipient by reason of the preceding sentence.” - § 35(e)(1)(K): Pub. L. 111–5, § 1899G(a), added subpar. (K). - § 35(g)(9), § 35(g)(10): Pub. L. 111–5, § 3001(a)(14)(A), as amended by Pub. L. 113–295, § 209(j)(3), added par. (9) relating to COBRA premium assistance and redesignated former par. (9) relating to continued qualification of family members after certain events as (10). Former par. (10) relating to regulations redesignated (11). - § 35(g)(9), § 35(g)(10): Pub. L. 111–5, § 1899E(a), added par. (9) relating to continued qualification of family members after certain events and redesignated former par. (9) relating to regulations as (10). - § 35(g)(11): Pub. L. 111–5, § 3001(a)(14)(A), as amended by Pub. L. 113–295, § 209(j)(3), redesignated par. (10) relating to regulations as (11). ## § 36: First-time homebuyer credit - § 36(b)(1)(A): Pub. L. 111–5, § 1006(b)(1), substituted “$8,000” for “$7,500”. - § 36(b)(1)(B): Pub. L. 111–5, § 1006(b), substituted “$4,000” for “$3,750” and “$8,000” for “$7,500”. - § 36(b)(1)(C): Pub. L. 111–5, § 1006(b)(1), substituted “$8,000” for “$7,500”. - § 36(d): Pub. L. 111–5, § 1006(d)(2), (e), redesignated pars. (3) and (4) as (1) and (2), respectively, and struck out former pars. (1) and (2) which read as follows: - § 36(f)(4)(D): Pub. L. 111–5, § 1006(c)(1), added subpar. (D). - § 36(g): Pub. L. 111–5, § 1006(a)(2), (c)(2), substituted “December 1, 2009” for “July 1, 2009” and “subsections (c) and (f)(4)(D)” for “subsection (c)”. - § 36(h): Pub. L. 111–5, § 1006(a)(1), substituted “December 1, 2009” for “July 1, 2009”. ## § 38: General business credit - § 38(b)(35): Pub. L. 111–5 substituted “30D(c)(1)” for “30D(d)(1)”. ## § 42: Low-income housing credit - § 42(i): Pub. L. 111–5 added par. (9). ## § 45: Electricity produced from certain renewable resources, etc. - § 45(d)(1): Pub. L. 111–5, § 1101(a)(1), substituted “2013” for “2010”. - § 45(d)(2)(A)(i), § 45(d)(2)(A)(ii), § 45(d)(3)(A)(i)(I), § 45(d)(3)(A)(ii), § 45(d)(4): Pub. L. 111–5, § 1101(a)(2), substituted “2014” for “2011”. - § 45(d)(5): Pub. L. 111–5, § 1101(b), substituted “and before October 3, 2008.” for “and before the date of the enactment of paragraph (11).” - § 45(d)(6), § 45(d)(7), § 45(d)(9)(A), § 45(d)(9)(B): Pub. L. 111–5, § 1101(a)(2), substituted “2014” for “2011”. - § 45(d)(11)(B): Pub. L. 111–5, § 1101(a)(3), substituted “2014” for “2012”. ## § 45D: New markets tax credit - § 45D(f)(1)(D): Pub. L. 111–5, § 1403(a)(2), substituted “and 2007,” for “, 2007, 2008, and 2009.” - § 45D(f)(1)(E), § 45D(f)(1)(F): Pub. L. 111–5, § 1403(a)(1), (3), added subpars. (E) and (F). ## § 45Q: Credit for carbon oxide sequestration - § 45Q(a)(1)(B): Pub. L. 111–5, § 1131(b)(2), inserted “and not used by the taxpayer as described in paragraph (2)(B)” after “storage”. - § 45Q(a)(2): Pub. L. 111–5, § 1131(a), added subpar. (C). - § 45Q(d)(2): Pub. L. 111–5, § 1131(b)(1), inserted “the Secretary of Energy, and the Secretary of the Interior,” after “Environmental Protection Agency” and substituted “paragraph (1)(B) or (2)(C) of subsection (a)” for “subsection (a)(1)(B)” and “, oil and gas reservoirs, and unminable coal seams” for “and unminable coal seems”. - § 45Q(e): Pub. L. 111–5, § 1131(b)(3), substituted “taken into account in accordance with subsection (a)” for “captured and disposed of or used as a tertiary injectant”. ## § 46: Amount of credit - § 46(5): Pub. L. 111–5 added par. (5). ## § 48: Energy credit - § 48(a)(4): Pub. L. 111–5, § 1103(b)(1), added subpar. (D). - § 48(a)(5): Pub. L. 111–5, § 1102(a), added par. (5). - § 48(c)(4)(B), § 48(c)(4)(C), § 48(c)(4): Pub. L. 111–5, § 1103(a), redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B). Text of former subpar. (B) read as follows: “In the case of qualified small wind energy property placed in service during the taxable year, the credit otherwise determined under subsection (a)(1) for such year with respect to all such property of the taxpayer shall not exceed $4,000.” - § 48(d): Pub. L. 111–5, § 1104, added subsec. (d). ## § 48A: Qualifying advanced coal project credit - § 48A(b)(2): Pub. L. 111–5 inserted “(without regard to subparagraph (D) thereof)” after “section 48(a)(4)”. ## § 48B: Qualifying gasification project credit - § 48B(b)(2): Pub. L. 111–5 inserted “(without regard to subparagraph (D) thereof)” after “section 48(a)(4)”. ## § 48C: Qualifying advanced energy project credit - Enacted 26 U.S.C. § 48C. ## § 49: At-risk rules - § 49(a)(1)(C)(v): Pub. L. 111–5 added cl. (v). ## § 51: Amount of credit - § 51(d)(14): Pub. L. 111–5 added par. (14). ## § 53: Credit for prior year minimum tax liability - § 53(d)(1)(B)(iii): Pub. L. 111–5, § 1142(b)(4)(A), redesignated cl. (iv) as (iii) and struck out former cl. (iii). Prior to amendment, text read as follows: “The adjusted net minimum tax for the taxable year shall be increased by the amount of the credit not allowed under section 30 solely by reason of the application of section 30(b)(3)(B).” - § 53(d)(1)(B)(iii)(II): Pub. L. 111–5, § 1142(b)(4)(B), struck out “increased in the manner provided in clause (iii)” before period. - § 53(d)(1)(B): Pub. L. 111–5, § 1142(b)(4)(A), redesignated cl. (iv) as (iii). ## § 55: Alternative minimum tax imposed - § 55(c)(3): Pub. L. 111–5, § 1144(b)(3), struck out “30B(g)(2),” after “sections 26(a),”. - § 55(c)(3): Pub. L. 111–5, § 1142(b)(5), struck out “30(b)(3),” after “sections 26(a),”. - § 55(d)(1)(A): Pub. L. 111–5, § 1012(a)(1), substituted “($70,950 in the case of taxable years beginning in 2009)” for “($69,950 in the case of taxable years beginning in 2008)”. - § 55(d)(1)(B): Pub. L. 111–5, § 1012(a)(2), substituted “($46,700 in the case of taxable years beginning in 2009)” for “($46,200 in the case of taxable years beginning in 2008)”. ## § 56: Adjustments in computing alternative minimum taxable income - § 56(b)(1)(E): Pub. L. 111–5, § 1008(d), substituted “subparagraphs (D) and (E) of section 63(c)(1)” for “section 63(c)(1)(D)”. - § 56: Pub. L. 111–5, § 1503(b), added cl. (iv). ## § 57: Items of tax preference - § 57(a)(5)(C)(vi): Pub. L. 111–5 added cl. (vi). ## § 63: Taxable income defined - § 63(c)(1): Pub. L. 111–5, § 1008(c)(1), added subpar. (E). - § 63(c): Pub. L. 111–5, § 1008(c)(2), added par. (9). ## § 85: Unemployment compensation - § 85(c): Pub. L. 111–5 added subsec. (c). ## § 108: Income from discharge of indebtedness - § 108(i): Pub. L. 111–5 added subsec. (i). ## § 132: Certain fringe benefits - § 132(f)(2): Pub. L. 111–5 inserted concluding provisions. ## § 142: Exempt facility bond - § 142(i)(1): Pub. L. 111–5 substituted “be capable of attaining a maximum speed in excess of” for “operate at speeds in excess of”. ## § 144: Qualified small issue bond; qualified student loan bond; qualified redevelopment bond - § 144(a)(12)(C): Pub. L. 111–5 substituted dash for comma after “For purposes of this paragraph”, designated remainder of first sentence and second sentence of existing provisions as cl. (i) and inserted heading, substituted “The term” for “the term”, added cls. (ii) and (iii), and struck out former last sentence which read as follows: “For purposes of the 1st sentence of this subparagraph, the term ‘manufacturing facility’ includes facilities which are directly related and ancillary to a manufacturing facility (determined without regard to this sentence) if— ## § 163: Interest - § 163(e)(5)(F), § 163(e)(5)(G): Pub. L. 111–5, § 1232(a), added subpar. (F) and redesignated former subpar. (F) as (G). - § 163(i)(1): Pub. L. 111–5, § 1232(b), in concluding provisions, inserted “(i)” before “permit a rate” and “, or (ii) permit, on a temporary basis, a rate to be used with respect to any debt instrument which is higher than the applicable Federal rate if the Secretary determines that such rate is appropriate in light of distressed conditions in the debt capital markets” before period at end. ## § 164: Taxes - § 164(a): Pub. L. 111–5, § 1008(a), added par. (6). - § 164(b)(6): Pub. L. 111–5, § 1008(b), added par. (6). ## § 168: Accelerated cost recovery system - § 168(k): Pub. L. 111–5, § 1201(a)(2)(A), substituted “January 1, 2010” for “January 1, 2009” in heading. - § 168(k)(2)(A): Pub. L. 111–5, § 1201(a)(1)(B), substituted “January 1, 2010” for “January 1, 2009”. - § 168(k)(2)(A): Pub. L. 111–5, § 1201(a)(1), substituted “January 1, 2010,” for “January 1, 2009,” and “January 1, 2011.” for “January 1, 2010.” - § 168(k)(2)(B)(ii): Pub. L. 111–5, § 1201(a)(1)(B), (2)(B), substituted “pre-January 1, 2010” for “pre-January 1, 2009” in heading and “January 1, 2010” for “January 1, 2009” in text. - § 168(k)(2)(E)(i): Pub. L. 111–5, § 1201(a)(1)(B), substituted “January 1, 2010” for “January 1, 2009”. - § 168(k)(4): Pub. L. 111–5, § 1201(a)(3)(A)(i), (iii), added cl. (ii). Former cl. (ii) redesignated (iii). - § 168(k)(4): Pub. L. 111–5, § 1201(b)(1)(A), substituted “2010” for “2009”. - § 168(k)(4): Pub. L. 111–5, § 1201(a)(3)(A)(ii), redesignated cl. (ii) as (iii). - § 168(k)(4): Pub. L. 111–5, § 1201(b)(1)(B), added subpar. (H). - § 168(l)(5): Pub. L. 111–5, § 1201(a)(2)(C), substituted “January 1, 2010” for “January 1, 2009”. - § 168(n)(2)(C): Pub. L. 111–5, § 1201(a)(2)(D), substituted “January 1, 2010” for “January 1, 2009”. ## § 172: Net operating loss deduction - § 172(b)(1): Pub. L. 111–5, § 1211(a), amended subpar. (H) generally. Prior to amendment, subpar. (H) read as follows: “In the case of a net operating loss for any taxable year ending during 2001 or 2002, subparagraph (A)(i) shall be applied by substituting ‘5’ for ‘2’ and subparagraph (F) shall not apply.” - § 172: Pub. L. 111–5, § 1211(b), redesignated subsec. (l) as (k) and struck out former subsec. (k). Prior to amendment, text read as follows: “Any taxpayer entitled to a 5-year carryback under subsection (b)(1)(H) from any loss year may elect to have the carryback period with respect to such loss year determined without regard to subsection (b)(1)(H). Such election shall be made in such manner as may be prescribed by the Secretary and shall be made by the due date (including extensions of time) for filing the taxpayer’s return for the taxable year of the net operating loss. Such election, once made for any taxable year, shall be irrevocable for such taxable year.” ## § 179: Election to expense certain depreciable business assets - § 179(b): Pub. L. 111–5 substituted “2008, and 2009” for “2008” in heading and “2008, or 2009” for “2008” in introductory provisions. ## § 265: Expenses and interest relating to tax-exempt income - § 265(b)(3)(G): Pub. L. 111–5, § 1502(a), added subpar. (G). - § 265(b)(7): Pub. L. 111–5, § 1501(a), added par. (7). ## § 291: Special rules relating to corporate preference items - § 291(e)(1)(B)(iv): Pub. L. 111–5 inserted at end “That portion of any obligation not taken into account under paragraph (2)(A) of section 265(b) by reason of paragraph (7) of such section shall be treated for purposes of this section as having been acquired on August 7, 1986.” ## § 382: Limitation on net operating loss carryforwards and certain built-in losses following ownership change - § 382(n): Pub. L. 111–5 added subsec. (n). ## § 529: Qualified tuition programs - § 529(e)(3)(A): Pub. L. 111–5 added cl. (iii) and concluding provisions. ## § 853A: Credits from tax credit bonds allowed to shareholders - Enacted 26 U.S.C. § 853A. ## § 904: Limitation on credit - § 904(i): Pub. L. 111–5, § 1144(b)(1)(E), inserted “30B,” after “30”. - § 904(i): Pub. L. 111–5, § 1142(b)(1)(E), substituted “25B, 30, and 30D” for “and 25B”. - § 904(i): Pub. L. 111–5, § 1004(b)(5), inserted “25A(i),” after “24,”. ## § 1016: Adjustments to basis - § 1016(a)(25): Pub. L. 111–5, § 1142(b)(6), substituted “section 30(e)(1)” for “section 30(d)(1)”. - § 1016(a)(25): Pub. L. 111–5, § 1141(b)(3), which directed amendment of subsec. (a)(25) by substituting “section 30D(f)(1)” for “section 30D(e)(4)”, could not be executed because “section 30D(e)(4)” did not appear in text. ## § 1202: Partial exclusion for gain from certain small business stock - § 1202(a)(3): Pub. L. 111–5 added par. (3). ## § 1374: Tax imposed on certain built-in gains - § 1374(d)(7): Pub. L. 111–5 amended par. (7) generally. Prior to amendment, text read as follows: “The term ‘recognition period’ means the 10-year period beginning with the 1st day of the 1st taxable year for which the corporation was an S corporation. For purposes of applying this section to any amount includible in income by reason of section 593(e), the preceding sentence shall be applied without regard to the phrase ‘10-year’.” ## § 4980B: Failure to satisfy continuation coverage requirements of group health plans - § 4980B(f)(2)(B)(i)(V): Pub. L. 111–5, § 1899F(b)(2), added subcl. (V). Former subcl. (V) redesignated (VII). - § 4980B(f)(2)(B)(i)(VI): Pub. L. 111–5, § 1899F(b)(2), added subcl. (VI). Former subcl. (VI) redesignated (VIII). - § 4980B(f)(2)(B)(i)(VI): Pub. L. 111–5, § 1899F(b)(1), designated concluding provisions as subcl. (VI) and inserted heading. - § 4980B(f)(2)(B)(i)(VII), § 4980B(f)(2)(B)(i)(VIII): Pub. L. 111–5, § 1899F(b)(2), designated subcls. (V) and (VI) as (VII) and (VIII), respectively. ## § 6211: Definition of a deficiency - § 6211(b)(4)(A): Pub. L. 111–5, § 1531(c)(4), substituted “6428, and 6431” for “and 6428”. - § 6211(b)(4)(A): Pub. L. 111–5, § 1201(a)(3)(B), (b)(2), amended subpar. (A) identically, inserting “168(k)(4),” after “53(e),”. - § 6211(b)(4)(A): Pub. L. 111–5, § 1004(b)(7), inserted “25A by reason of subsection (i)(6) thereof,” after “24(d),”. - § 6211(b)(4)(A): Pub. L. 111–5, § 1001(e)(1), inserted “36A,” after “36,”. ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(g)(2)(N): Pub. L. 111–5 added subpar. (N). ## § 6401: Amounts treated as overpayments - § 6401(b)(1): Pub. L. 111–5 substituted “I, and J” for “and I”. ## § 6501: Limitations on assessment and collection - § 6501(m): Pub. L. 111–5, § 1142(b)(7), substituted “section 30(e)(6)” for “section 30(d)(4)”. - § 6501(m): Pub. L. 111–5, § 1141(b)(4), which directed amendment of subsec. (m) by substituting “section 30D(e)(4)” for “section 30D(e)(9)”, was executed by substituting “30D(e)(4)” for “30D(e)(9)”, to reflect the probable intent of Congress. ## § 6654: Failure by individual to pay estimated income tax - § 6654(d)(1): Pub. L. 111–5 added subpar. (D). ## § 7527: Advance payment of credit for health insurance costs of eligible individuals - § 7527(b): Pub. L. 111–5, § 1899A(a)(2), inserted “(80 percent in the case of eligible coverage months beginning before January 1, 2011)” after “65 percent”. - § 7527(d): Pub. L. 111–5, § 1899H(a), amended subsec. (d) generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘qualified health insurance costs credit eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and— - § 7527(e): Pub. L. 111–5, § 1899B(a), added subsec. (e). ## § 7871: Indian tribal governments treated as States for certain purposes - § 7871(f): Pub. L. 111–5 added subsec. (f). ## § 9801: Increased portability through limitation on preexisting condition exclusions - § 9801(c)(2)(D): Pub. L. 111–5 added subpar. (D).