Pub. L. 112-240 Jan. 2, 2013

126 Stat. 2316 · Changed 67 sections of the Code

Bill H.R. 8 · Bluebook JCT general explanation (2013)

§ 1 Tax imposed

  • (h)(1)(B) Pub. L. 112–240, § 102(c)(2), substituted “0 percent” for “5 percent (0 percent in the case of taxable years beginning…
  • (h)(1)(C) (h)(1)(D) (h)(1)(E) (h)(1)(F) Pub. L. 112–240, § 102(b)(1), added subpars. (C) and (D), redesignated former subpars. (D) and (E) as (E) and (F)…
  • (i)(2) Pub. L. 112–240, § 101(b)(1)(A), amended par. (2) generally. Prior to amendment, par. (2) related to reductions in…
  • (i)(3) (i)(4) Pub. L. 112–240, § 101(b)(1)(B), added par. (3) and redesignated former par. (3) as (4).

§ 23 Adoption expenses

  • (b) Pub. L. 112–240, § 104(c)(2)(A)(i), struck out par. (4). Prior to amendment, text read as follows: “In the case of a…
  • (c) Pub. L. 112–240, § 104(c)(2)(A)(ii), (iii), added par. (1), redesignated par. (3) as (2), and struck out former pars.…

§ 24 Child tax credit

  • (b) Pub. L. 112–240, § 104(c)(2)(B)(i), struck out par. (3). Prior to amendment, text read as follows: “In the case of a…
  • (d)(1) Pub. L. 112–240, § 104(c)(2)(B)(ii)(II), substituted “section 26(a)” for “section 26(a)(2) or subsection (b)(3), as the…
  • (d)(1)(A) (d)(1)(B) Pub. L. 112–240, § 104(c)(2)(B)(ii)(I), substituted “section 26(a)” for “section 26(a)(2) or subsection (b)(3), as the…
  • (d) Pub. L. 112–240, § 103(b), which directed substitution of “for certain years” for “2009, 2010, 2011, and 2012” in…

§ 25 Interest on certain home mortgages

  • (e)(1)(C) Pub. L. 112–240 amended subpar. (C) generally. Prior to amendment, text read as follows: “For purposes of this…

§ 25A American Opportunity and Lifetime Learning credits

  • (i) Pub. L. 112–240, § 103(a)(1), substituted “after 2008 and before 2018” for “in 2009, 2010, 2011, or 2012” in…
  • (i) Pub. L. 112–240, § 104(c)(2)(D), redesignated pars. (6) and (7) as (5) and (6), respectively, substituted “section…

§ 25B Elective deferrals and IRA contributions by certain individuals

  • § 25B Pub. L. 112–240 struck out subsec. (g). Text read as follows: “In the case of a taxable year to which section 26(a)(2)…

§ 25C Energy efficient home improvement credit

  • (g) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 25D Residential clean energy credit

  • (c) Pub. L. 112–240 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to limitation based on amount of…

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

  • (a) Pub. L. 112–240 amended subsec. (a) generally. Prior to amendment, subsec. (a) related to limitation based on amount of…

§ 30B Alternative motor vehicle credit

  • (g)(2) Pub. L. 112–240 amended par. (2) generally. Prior to amendment, par. (2) related to personal credit with a limitation…

§ 30C Alternative fuel vehicle refueling property credit

  • (g)(2) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011.”

§ 30D Clean vehicle credit

  • (c)(2) Pub. L. 112–240, § 104(c)(2)(I), amended par. (2) generally. Prior to amendment, par. (2) related to personal credit…
  • (f)(2) Pub. L. 112–240, § 403(b)(1), substituted “vehicle for which a credit is allowable under subsection (a)” for “new…
  • (f)(7) Pub. L. 112–240, § 403(b)(2), substituted “A vehicle” for “A motor vehicle” in introductory provisions.
  • (g) Pub. L. 112–240, § 403(a), added subsec. (g).

§ 32 Earned income

  • (b) Pub. L. 112–240 substituted “for certain years” for “2009, 2010, 2011, and 2012” in heading and “after 2008 and before…

§ 40 Alcohol, etc., used as fuel

  • § 40 Pub. L. 112–240, § 404(b)(3)(A)(i), substituted “second generation biofuel” for “cellulosic biofuel” wherever appearing…
  • (b)(6) Pub. L. 112–240, § 404(b)(3)(A)(ii), substituted “Second generation” for “Cellulosic” in heading.
  • (b)(6)(C) (b)(6)(D) Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.
  • (b)(6)(E) Pub. L. 112–240, § 404(b)(3)(A)(ii), substituted “Second generation” for “Cellulosic” in heading.
  • (b)(6)(E)(i)(I) Pub. L. 112–240, § 404(b)(1), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “is…
  • (b)(6)(E)(ii) Pub. L. 112–240, § 404(b)(3)(B), substituted “The term ‘second generation biofuel’ shall not” for “Such term shall not”.
  • (b)(6)(F) (b)(6)(G) Pub. L. 112–240, § 404(b)(2), added subpars. (F) and (G). Former subpars. (F) and (G) redesignated as (H) and (I)…
  • (b)(6)(H) Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.
  • (b)(6)(H) Pub. L. 112–240, § 404(b)(2), redesignated subpar. (F) as (H). Former subpar. (H) redesignated (J).
  • (b)(6)(H) Pub. L. 112–240, § 404(a)(1), amended subpar. (H) generally. Prior to amendment, text read as follows: “This paragraph…
  • (b)(6)(I) (b)(6)(J) Pub. L. 112–240, § 404(b)(2), redesignated subpars. (G) and (H) as (I) and (J), respectively.
  • (d)(3)(D) Pub. L. 112–240, § 404(b)(3)(A)(ii), substituted “Second generation” for “Cellulosic” in heading.
  • (d)(6) Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.
  • (e)(2) Pub. L. 112–240, § 404(a)(2), struck out “or subsection (b)(6)(H)” after “paragraph (1)”.
  • (e)(3) Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.

§ 40A Biodiesel and renewable diesel used as fuel

  • (g) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 41 Credit for increasing research activities

  • (f)(1)(A)(ii) Pub. L. 112–240, § 301(c)(1), substituted “shall be determined on a proportionate basis to its share of the aggregate…
  • (f)(1)(B)(ii) Pub. L. 112–240, § 301(c)(2), substituted “shall be determined on a proportionate basis to its share of the aggregate…
  • (f)(3)(A) Pub. L. 112–240, § 301(b)(1), amended subpar. (A) generally. Prior to amendment, text read as follows: “If, after…
  • (f)(3)(B) Pub. L. 112–240, § 301(b)(2), amended subpar. (B) generally. Prior to amendment, text read as follows: “If, after…
  • (h)(1) Pub. L. 112–240, § 301(a)(1), substituted “December 31, 2013” for “December 31, 2011”.

§ 42 Low-income housing credit

  • (b)(2)(A) Pub. L. 112–240 substituted “with respect to housing credit dollar amount allocations made before January 1, 2014” for…

§ 45 Electricity produced from certain renewable resources, etc.

  • (c)(6) Pub. L. 112–240, § 407(a)(2), inserted “, except that such term does not include paper which is commonly recycled and…
  • (d)(1) Pub. L. 112–240, § 407(a)(3)(A)(i), substituted “the construction of which begins before January 1, 2014” for “before…
  • (d)(1) Pub. L. 112–240, § 407(a)(1), substituted “January 1, 2014” for “January 1, 2013”.
  • (d)(2)(A) Pub. L. 112–240, § 407(a)(3)(B), inserted concluding provisions.
  • (d)(2)(A)(i) Pub. L. 112–240, § 407(a)(3)(A)(ii), substituted “the construction of which begins before January 1, 2014” for “before…
  • (d)(3)(A)(i)(I) Pub. L. 112–240, § 407(a)(3)(A)(iii), substituted “the construction of which begins before January 1, 2014” for “before…
  • (d)(3)(A)(ii) Pub. L. 112–240, § 407(a)(3)(C), substituted “the construction of which begins” for “is originally placed in service”.
  • (d)(4) Pub. L. 112–240, § 407(a)(3)(D)(i), substituted “and which—”, subpars. (A) and (B), and concluding provisions for “and…
  • (d)(6) Pub. L. 112–240, § 407(a)(3)(A)(iv), substituted “the construction of which begins before January 1, 2014” for “before…
  • (d)(7) Pub. L. 112–240, § 407(a)(3)(A)(v), substituted “the construction of which begins before January 1, 2014” for “before…
  • (d)(9) Pub. L. 112–240, § 407(a)(3)(E), designated introductory provisions as subpar. (A) and inserted heading, redesignated…
  • (d)(9)(B) Pub. L. 112–240, § 407(a)(3)(A)(vi), substituted “the construction of which begins before January 1, 2014” for “before…
  • (d)(11)(B) Pub. L. 112–240, § 407(a)(3)(A)(vii), substituted “the construction of which begins before January 1, 2014” for “before…
  • (e)(10)(A)(i) (e)(10)(A)(ii)(II) Pub. L. 112–240, § 406(a), substituted “8-year period” for “7-year period”.

§ 45A Indian employment credit

  • (f) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

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

  • (b)(1) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 45D New markets tax credit

  • (f)(1)(G) Pub. L. 112–240, § 305(a), substituted “2010, 2011, 2012, and 2013” for “2010 and 2011”.
  • (f)(3) Pub. L. 112–240, § 305(b), substituted “2018” for “2016”.

§ 45G Railroad track maintenance credit

  • § 45G Pub. L. 112–240 substituted “January 1, 2014” for “January 1, 2012”.

§ 45L New energy efficient home credit

  • (c)(1)(A) Pub. L. 112–240, § 408(b), substituted “2006 International Energy Conservation Code, as such Code (including…
  • (g) Pub. L. 112–240, § 408(a), substituted “December 31, 2013” for “December 31, 2011”.

§ 45N Mine rescue team training credit

  • (e) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 45P Employer wage credit for employees who are active duty members of the uniformed services

  • § 45P Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 48 Energy credit

  • (a)(5)(C) Pub. L. 112–240, § 407(b), amended subpar. (C) generally. Prior to amendment, text read as follows: “For purposes of…
  • (a)(5)(D)(iii) (a)(5)(D)(iv) Pub. L. 112–240, § 407(c)(1), added cls. (iii) and (iv).

§ 51 Amount of credit

  • (c)(4) Pub. L. 112–240 substituted “after December 31, 2013” for “after—

§ 55 Alternative minimum tax imposed

  • (b)(1)(A) Pub. L. 112–240, § 104(b)(2)(A), substituted “by substituting 50 percent of the dollar amount otherwise applicable…
  • (b)(3)(B) Pub. L. 112–240, § 102(c)(2), substituted “0 percent” for “5 percent (0 percent in the case of taxable years beginning…
  • (b)(3)(C) (b)(3)(D) (b)(3)(E) Pub. L. 112–240, § 102(b)(2), added subpars. (C) and (D), redesignated former subpar. (D) as (E), and struck out former…
  • (c)(3) Pub. L. 112–240, § 104(c)(2)(J), substituted “30C(d)(2)” for “26(a), 30C(d)(2),”.
  • (d)(1)(A) Pub. L. 112–240, § 104(a)(1)(A), in introductory provisions, substituted “$78,750” for “$45,000 ($72,450 in the case of…
  • (d)(1)(B) Pub. L. 112–240, § 104(a)(1)(B), in introductory provisions, substituted “$50,600” for “$33,750 ($47,450 in the case of…
  • (d)(1)(C) Pub. L. 112–240, § 104(a)(1)(C), substituted “subparagraph (A)” for “paragraph (1)(A)”.
  • (d)(3)(A) Pub. L. 112–240, § 104(b)(2)(B)(i), struck out “or (2)” after “paragraph (1)(A)”.
  • (d)(3)(C) (d)(3) Pub. L. 112–240, § 104(b)(2)(B)(ii), (iii), added subpars. (C) and (D) and struck out former subpar. (C) which read as…
  • (d)(4) Pub. L. 112–240, § 104(b)(1), added par. (4).

§ 62 Adjusted gross income defined

  • (a)(2)(D) Pub. L. 112–240 substituted “2011, 2012, or 2013” for “or 2011”.

§ 68 Overall limitation on itemized deductions

  • (b) Pub. L. 112–240, § 101(b)(2)(A)(i), added subsec. (b) and struck out former subsec. (b). Prior to amendment, text read…
  • § 68 Pub. L. 112–240, § 101(b)(2)(A)(ii), struck out subsecs. (f) and (g), which related to phaseout of limitation and…

§ 108 Income from discharge of indebtedness

  • (a)(1)(E) Pub. L. 112–240 substituted “January 1, 2014” for “January 1, 2013”.

§ 132 Certain fringe benefits

  • (f)(2) Pub. L. 112–240 substituted “January 1, 2014” for “January 1, 2012” in concluding provisions.

§ 151 Allowance of deductions for personal exemptions

  • (d)(3)(A) (d)(3)(B) Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted “the applicable amount in effect under section 68(b)” for “the…
  • (d)(3)(C) (d)(3) Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related…
  • (d)(3) Pub. L. 112–240, § 101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and…
  • (d)(4) Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, substituted “Inflation adjustment” for “Inflation adjustments”…

§ 163 Interest

  • (h)(3)(E)(iv)(I) Pub. L. 112–240, § 204(a), substituted “December 31, 2013” for “December 31, 2011”.
  • (h)(4)(E)(i) Pub. L. 112–240, § 204(b), substituted “Department of Veterans Affairs” for “Veterans Administration” and “Rural…

§ 164 Taxes

  • (b)(5) Pub. L. 112–240 substituted “January 1, 2014” for “January 1, 2012”.

§ 168 Accelerated cost recovery system

  • (e)(3)(E)(iv) (e)(3)(E)(v) (e)(3)(E) Pub. L. 112–240, § 311(a), substituted “January 1, 2014” for “January 1, 2012”.
  • (i)(9)(A)(ii) Pub. L. 112–240, § 331(d), inserted “(respecting all elections made by the taxpayer under this section)” after “such…
  • (i)(15)(D) Pub. L. 112–240, § 312(a), substituted “December 31, 2013” for “December 31, 2011”.
  • (j)(8) Pub. L. 112–240, § 313(a), substituted “December 31, 2013” for “December 31, 2011”.
  • (k) Pub. L. 112–240, § 331(e)(1), substituted “January 1, 2014” for “January 1, 2013” in heading.
  • (k)(2) Pub. L. 112–240, § 331(a)(2), substituted “January 1, 2014” for “January 1, 2013” wherever appearing.
  • (k)(2)(A) Pub. L. 112–240, § 331(a)(1), substituted “January 1, 2015” for “January 1, 2014”.
  • (k)(2)(B)(ii) Pub. L. 112–240, § 331(e)(2), substituted “pre-January 1, 2014” for “pre-January 1, 2013” in heading.
  • (k)(4) Pub. L. 112–240, § 331(c)(1), substituted “2014” for “2013”.
  • (k)(4) Pub. L. 112–240, § 331(c)(2), added subpar. (J).
  • (l) Pub. L. 112–240, § 410(b)(2)(C), substituted “second generation” for “cellulosic” in heading.
  • (l) Pub. L. 112–240, § 410(b)(2)(A), substituted “second generation biofuel” for “cellulosic biofuel” wherever appearing in…
  • (l)(2) Pub. L. 112–240, § 410(b)(2)(D), substituted “second generation” for “cellulosic” in heading.
  • (l)(2)(A) Pub. L. 112–240, § 410(b)(1), substituted “solely to produce second generation biofuel (as defined in section…
  • (l)(2)(D) Pub. L. 112–240, § 410(a)(1), substituted “January 1, 2014” for “January 1, 2013”.
  • (l)(3) (l)(4) (l)(5) (l)(6) (l)(7) (l) Pub. L. 112–240, § 410(b)(2)(B), redesignated pars. (4) to (8) as (3) to (7), respectively, and struck out former par.…
  • (n)(2)(C) Pub. L. 112–240, § 331(e)(3), substituted “January 1, 2014” for “January 1, 2013”.

§ 170 Charitable, etc., contributions and gifts

  • (b)(1)(E) Pub. L. 112–240, § 206(a), substituted “December 31, 2013” for “December 31, 2011”.
  • (b)(2)(B) Pub. L. 112–240, § 206(b), substituted “December 31, 2013” for “December 31, 2011”.
  • (e)(3)(C)(iv) Pub. L. 112–240, § 314(a), substituted “December 31, 2013” for “December 31, 2011”.

§ 179 Election to expense certain depreciable business assets

  • (b)(1) Pub. L. 112–240, § 315(a)(1)(A), substituted “2010, 2011, 2012, or 2013, and” for “2010 or 2011,”.
  • (b)(1) Pub. L. 112–240, § 315(a)(1)(B)–(D), redesignated subpar. (D) as (C), substituted “2013” for “2012”, and struck out…
  • (b)(2) Pub. L. 112–240, § 315(a)(2)(A), substituted “2010, 2011, 2012, or 2013, and” for “2010 or 2011,”.
  • (b)(2) Pub. L. 112–240, § 315(a)(2)(B)–(D), redesignated subpar. (D) as (C), substituted “2013” for “2012”, and struck out…
  • (b)(6) Pub. L. 112–240, § 315(a)(3), struck out par. (6) which related to inflation adjustment.
  • (c)(2) Pub. L. 112–240, § 315(c), substituted “2014” for “2013”.
  • (d)(1)(A)(ii) Pub. L. 112–240, § 315(b), substituted “2014” for “2013”.
  • § 179 Pub. L. 112–240, § 315(d)(1), substituted “2010, 2011, 2012, or 2013” for “2010 or 2011” in introductory provisions.
  • § 179 Pub. L. 112–240, § 315(d)(2)(A), substituted “2013” for “2011”.
  • § 179 Pub. L. 112–240, § 315(d)(2)(B), substituted “2010, 2011 and 2012” for “2010” in heading and inserted at end “For the…
  • § 179 Pub. L. 112–240, § 315(d)(2)(A), substituted “2013” for “2011” in two places.

§ 179E Election to expense advanced mine safety equipment

  • (g) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 181 Treatment of certain qualified productions

  • (f) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 402A Optional treatment of elective deferrals as Roth contributions

  • (c)(4)(E) Pub. L. 112–240 added subpar. (E).

§ 408 Individual retirement accounts

  • (d)(8)(F) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 451 General rule for taxable year of inclusion

  • (i)(3) Pub. L. 112–240 substituted “January 1, 2014” for “January 1, 2012” in introductory provisions.

§ 460 Special rules for long-term contracts

  • (c)(6)(B) Pub. L. 112–240 inserted “, or after December 31, 2012, and before January 1, 2014 (January 1, 2015, in the case of…

§ 512 Unrelated business taxable income

  • (b)(13)(E) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 531 Imposition of accumulated earnings tax

  • § 531 Pub. L. 112–240 substituted “20 percent” for “15 percent”.

§ 541 Imposition of personal holding company tax

  • § 541 Pub. L. 112–240 substituted “20 percent” for “15 percent”.

§ 871 Tax on nonresident alien individuals

  • (k)(1)(C) (k)(2)(C) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 897 Disposition of investment in United States real property

  • (h)(4)(A)(ii) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 904 Limitation on credit

  • (i) (j) (k) § 904 Pub. L. 112–240 redesignated subsecs. (j) to (l) as (i) to (k), respectively, and struck out former subsec. (i). Text…

§ 953 Insurance income

  • (e)(10) Pub. L. 112–240 substituted “January 1, 2014” for “January 1, 2012” and “December 31, 2013” for “December 31, 2011”.

§ 954 Foreign base company income

  • (c)(6)(C) Pub. L. 112–240, § 323(a), substituted “January 1, 2014” for “January 1, 2012”.
  • (h) Pub. L. 112–240, § 322(b), substituted “January 1, 2014” for “January 1, 2012”.

§ 1202 Partial exclusion for gain from certain small business stock

  • (a)(2)(C) Pub. L. 112–240, § 327(b), substituted “2018” for “2016” in heading and “December 31, 2018” for “December 31, 2016” in…
  • (a)(3) Pub. L. 112–240, § 324(b)(1), inserted concluding provisions.
  • (a)(4) Pub. L. 112–240, § 324(b)(2), inserted concluding provisions.
  • (a)(4) Pub. L. 112–240, § 324(a), substituted “, 2011, 2012, and 2013” for “and 2011” in heading and “January 1, 2014” for…

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

  • (a)(2) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011” in concluding provisions.

§ 1374 Tax imposed on certain built-in gains

  • (d)(2)(B) Pub. L. 112–240, § 326(b), inserted “described in subparagraph (A)” after “for any taxable year”.
  • (d)(7) Pub. L. 112–240, § 326(a)(1), (2), added subpar. (C) and redesignated former subpar. (C) as (D).
  • (d)(7) Pub. L. 112–240, § 326(a)(3), added subpar. (E).

§ 1391 Designation procedure

  • (d)(1)(A)(i) Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

§ 1445 Withholding of tax on dispositions of United States real property interests

  • (e)(1) Pub. L. 112–240, § 102(c)(1)(C), substituted “20 percent” for “15 percent” in introductory provisions.
  • (e)(6) Pub. L. 112–240, § 102(c)(3), substituted “20 percent” for “15 percent (20 percent in the case of taxable years…

§ 2001 Imposition and rate of tax

  • (c) Pub. L. 112–240 substituted in table separate tentative tax rates for amounts over $500,000 but not over $750,000, over…

§ 2010 Unified credit against estate tax

  • (c)(4)(B)(i) Pub. L. 112–240 substituted “applicable exclusion amount” for “basic exclusion amount”.

§ 4101 Registration and bond

  • (a)(1) Pub. L. 112–240 substituted “second generation biofuel” for “cellulosic biofuel”.

§ 6103 Confidentiality and disclosure of returns and return information

  • (a)(3) Pub. L. 112–240, § 209(b)(1), inserted “subsection (k)(10),” after “subsection (e)(1)(D)(iii),”.
  • (k)(10) Pub. L. 112–240, § 209(a), amended par. (10) generally. Prior to amendment, par. (10) related to disclosure of certain…
  • (p)(4) Pub. L. 112–240, § 209(b)(2)(A), (C), inserted “subsection (k)(10),” before “subsection (l)(10),” in introductory…
  • (p)(4)(F)(i) Pub. L. 112–240, § 209(b)(2)(B), inserted “subsection (k)(10) or” before “subsection (l)(10),”.

§ 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs

  • § 6409 Pub. L. 112–240 amended section generally. Prior to amendment, section related to refunds disregarded in the…

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

  • (c)(6) Pub. L. 112–240, § 405(b)(1), substituted “December 31, 2013” for “December 31, 2011”.
  • (d)(5) (e)(3) Pub. L. 112–240, § 412(a), substituted “December 31, 2013” for “December 31, 2011”.

§ 6427 Fuels not used for taxable purposes

  • (e)(6)(B) Pub. L. 112–240, § 405(b)(2), substituted “December 31, 2013” for “December 31, 2011”.
  • (e)(6)(C) Pub. L. 112–240, § 412(b)(1), substituted “(as defined in section 6426(d)(2))” for “or alternative fuel mixture (as…
  • (e)(6)(D) Pub. L. 112–240, § 412(b)(2)(A), struck out “or alternative fuel mixture” after “any alternative fuel”.
  • (e)(6)(E) Pub. L. 112–240, § 412(b)(2)(B), (3), added subpar. (E).

§ 7213 Unauthorized disclosure of information

  • (a)(2) Pub. L. 112–240 inserted “(k)(10),” before “(l)(6),”.

§ 7518 Tax incentives relating to merchant marine capital construction funds

  • (g)(6)(A) Pub. L. 112–240 substituted “20 percent” for “15 percent” in concluding provisions.

§ 7652 Shipments to the United States

  • (f)(1) Pub. L. 112–240 substituted “January 1, 2014” for “January 1, 2012”.