Pub. L. 114-113 Dec. 18, 2015

129 Stat. 3044 · Changed 116 sections of the Code

Bill H.R. 2029 · House report H. Rept. 114-92 · Senate report S. Rept. 114-57 · Bluebook JCT general explanation (2016)

§ 24 Child tax credit

  • (d)(1)(B)(i) Pub. L. 114–113, § 101(a), substituted “$3,000” for “$10,000”.
  • (d)(3) (d) Pub. L. 114–113, § 101(b), struck out pars. (3) and (4) which related to inflation adjustment and special rule for…
  • (e) Pub. L. 114–113, § 205(a), (b), substituted “requirements” for “requirement” in subsec. heading, designated existing…
  • (g) Pub. L. 114–113, § 208(a)(1), added subsec. (g).

§ 25A American Opportunity and Lifetime Learning credits

  • (i) Pub. L. 114–113, § 102(a), struck out “and before 2018” after “2008” in introductory provisions.
  • (i) Pub. L. 114–113, § 206(a)(2), added par. (6).
  • (i) Pub. L. 114–113, § 206(a)(1), struck out par. (6). Text read as follows: “In the case of a taxpayer with respect to…
  • (i) Pub. L. 114–113, § 211(a), added subpar. (C).
  • (i) Pub. L. 114–113, § 208(a)(2), added par. (7).

§ 25C Energy efficient home improvement credit

  • (c)(1) Pub. L. 114–113, § 181(b)(1), struck out “which meets the prescriptive criteria for such component established by the…
  • (c)(2) (c)(3) (c)(4) Pub. L. 114–113, § 181(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
  • (g) Pub. L. 114–113, § 181(a), substituted “December 31, 2016” for “December 31, 2014”.

§ 25D Residential clean energy credit

  • (a)(1) (a)(2) Pub. L. 114–113, § 304(a)(1), substituted “the applicable percentage” for “30 percent”.
  • (g) Pub. L. 114–113, § 304(a)(4), added subsec. (g). Former subsec. (g) redesignated (h).
  • (g) Pub. L. 114–113, § 304(a)(2), inserted “(December 31, 2021, in the case of any qualified solar electric property…
  • (h) Pub. L. 114–113, § 304(a)(3), redesignated subsec. (g) as (h).

§ 30B Alternative motor vehicle credit

  • (k)(1) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

§ 30C Alternative fuel vehicle refueling property credit

  • (g) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

§ 30D Clean vehicle credit

  • (g)(3) Pub. L. 114–113 substituted “acquired—” for “acquired after December 31, 2011, and before January 1, 2014.” and added…

§ 32 Earned income

  • (b)(1) Pub. L. 114–113, § 103(a), amended par. (1) generally. Prior to amendment, par. (1) provided credit and phaseout…
  • (b)(2)(B) Pub. L. 114–113, § 103(b), amended subpar. (B) generally. Prior to amendment, text read as follows: “In the case of a…
  • (b) Pub. L. 114–113, § 103(c), struck out par. (3) which provided for increased credit percentage for taxpayers with 3 or…
  • (m) Pub. L. 114–113, § 204(a), inserted “on or before the due date for filing the return for the taxable year” before…

§ 38 General business credit

§ 40 Alcohol, etc., used as fuel

  • (b)(6)(J)(i) Pub. L. 114–113 substituted “January 1, 2017” for “January 1, 2015”.

§ 40A Biodiesel and renewable diesel used as fuel

  • (g) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

§ 41 Credit for increasing research activities

  • (h) Pub. L. 114–113, § 121(c)(1), added subsec. (h).
  • (h) Pub. L. 114–113, § 121(a)(1), struck out subsec. (h) which provided the termination date for applicability of this…

§ 42 Low-income housing credit

  • (b)(2) Pub. L. 114–113, § 131(b), substituted “Minimum” for “Temporary minimum” in heading.
  • (b)(2)(A) Pub. L. 114–113, § 131(a), struck out “with respect to housing credit dollar amount allocations made before January 1…

§ 45 Electricity produced from certain renewable resources, etc.

  • (b)(5) Pub. L. 114–113, § 301(a)(2), added par. (5).
  • (d)(1) Pub. L. 114–113, § 301(a)(1), substituted “January 1, 2020” for “January 1, 2015”.
  • (d)(2)(A) Pub. L. 114–113, § 187(a)(1), substituted “January 1, 2017” for “January 1, 2015” wherever appearing.
  • (d)(3)(A)(i)(I) (d)(3)(A)(ii) Pub. L. 114–113, § 187(a)(2), substituted “January 1, 2017” for “January 1, 2015”.
  • (d)(4) Pub. L. 114–113, § 187(a)(3), substituted “January 1, 2017” for “January 1, 2015”.
  • (d)(6) Pub. L. 114–113, § 187(a)(4), substituted “January 1, 2017” for “January 1, 2015”.
  • (d)(7) Pub. L. 114–113, § 187(a)(5), substituted “January 1, 2017” for “January 1, 2015”.
  • (d)(9)(A)(i) (d)(9)(A)(ii) Pub. L. 114–113, § 187(a)(6), substituted “January 1, 2017” for “January 1, 2015”.
  • (d)(10) Pub. L. 114–113, § 186(b), amended par. (10) generally. Prior to amendment, text read as follows: “In the case of a…
  • (d)(11)(B) Pub. L. 114–113, § 187(a)(7), substituted “January 1, 2017” for “January 1, 2015”.
  • (e)(10)(A)(i) Pub. L. 114–113, § 186(a), substituted “11-year period” for “9-year period”.
  • (e)(10)(A)(ii)(I) Pub. L. 114–113, § 186(c), inserted “(either directly by the taxpayer or after sale or transfer to one or more related…
  • (e)(10)(A)(ii)(II) Pub. L. 114–113, § 186(a), substituted “11-year period” for “9-year period”.
  • (e)(10) Pub. L. 114–113, § 186(d)(2), struck out subpar. (D). Text read as follows: “The increase in the credit determined…

§ 45A Indian employment credit

  • (f) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

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

  • (b)(1) Pub. L. 114–113 struck out subpar. (D). Text read as follows: “If section 41 is not in effect for any period, such…

§ 45D New markets tax credit

  • (f)(1)(G) Pub. L. 114–113, § 141(a), substituted “for each of calendar years 2010 through 2019” for “for 2010, 2011, 2012, 2013…
  • (f)(3) Pub. L. 114–113, § 141(b), substituted “2024” for “2019”.

§ 45G Railroad track maintenance credit

  • (d) Pub. L. 114–113, § 162(b), substituted “January 1, 2015” for “January 1, 2005”.
  • § 45G Pub. L. 114–113, § 162(a), substituted “January 1, 2017” for “January 1, 2015”.

§ 45L New energy efficient home credit

  • (g) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

§ 45N Mine rescue team training credit

  • (e) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

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

  • (a) Pub. L. 114–113, § 122(b)(1), struck out “, in the case of an eligible small business employer” after “section 38”.
  • (b)(3) Pub. L. 114–113, § 122(b)(2), amended par. (3) generally. Prior to amendment, par. (3) defined “eligible small business…
  • § 45P Pub. L. 114–113, § 122(a), struck out subsec. (f). Text read as follows: “This section shall not apply to any payments…

§ 48 Energy credit

  • (a)(2)(A) Pub. L. 114–113, § 303(c), substituted “Except as provided in paragraph (6), the energy percentage” for “The energy…
  • (a)(2)(A)(i)(II) Pub. L. 114–113, § 303(a), substituted “property the construction of which begins before January 1, 2022” for “periods…
  • (a)(5)(C)(ii) Pub. L. 114–113, § 187(b), substituted “January 1, 2017” for “January 1, 2015”.
  • (a)(5)(C)(ii) Pub. L. 114–113, § 302(a), as amended by Pub. L. 115–141, § 401(a)(350)(A), inserted “(January 1, 2020, in the case of…
  • (a)(5)(E) Pub. L. 114–113, § 302(b), as amended by Pub. L. 115–141, § 401(a)(350)(B), added subpar. (E).
  • (a)(6) Pub. L. 114–113, § 303(b), added par. (6).

§ 51 Amount of credit

  • (c)(4) Pub. L. 114–113, § 142(a), substituted “December 31, 2019” for “December 31, 2014”.
  • (d)(1)(J) Pub. L. 114–113, § 142(b)(1), added subpar. (J).
  • (d)(15) Pub. L. 114–113, § 142(b)(2), added par. (15).

§ 55 Alternative minimum tax imposed

  • (b) Pub. L. 114–113 struck out par. (4) which related to the maximum rate of tax on qualified timber gain of corporations.

§ 62 Adjusted gross income defined

  • (a)(2)(D) Pub. L. 114–113, § 104(c), substituted “educator—” for “educator in connection with books, supplies (other than…
  • (a)(2)(D) Pub. L. 114–113, § 104(a), substituted “The deductions” for “In the case of taxable years beginning during 2002, 2003…
  • (d)(3) Pub. L. 114–113, § 104(b), added par. (3).

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (t)(10)(B)(ii) Pub. L. 114–113 substituted “any air traffic controller” for “or any air traffic controller” and inserted before period…

§ 105 Amounts received under accident and health plans

  • (j)(1) Pub. L. 114–113, § 305(a), substituted “a qualified taxpayer” for “the taxpayer” and “deceased employee’s beneficiary…
  • (j)(2) Pub. L. 114–113, § 305(c)(1), inserted “or established by or on behalf of a State or political subdivision thereof”…
  • (j)(2)(B) Pub. L. 114–113, § 305(c)(2), inserted “or 501(c)(9)” after “section 115”.
  • (j)(3) Pub. L. 114–113, § 305(b), added par. (3).

§ 108 Income from discharge of indebtedness

  • (a)(1)(E) Pub. L. 114–113, § 151(b), substituted “discharged—” for “discharged before January 1, 2017.” and added cls. (i) and…
  • (a)(1)(E) Pub. L. 114–113, § 151(a), substituted “January 1, 2017” for “January 1, 2015”.

§ 117 Qualified scholarships

  • (c)(2)(C) Pub. L. 114–113 added subpar. (C).

§ 132 Certain fringe benefits

  • (f)(2) Pub. L. 114–113, § 105(a)(2), struck out concluding provisions which read as follows: “In the case of any month…
  • (f)(2)(A) Pub. L. 114–113, § 105(a)(1), substituted “$175” for “$100”.

§ 139F Certain amounts received by wrongfully incarcerated individuals

§ 163 Interest

  • (h)(3)(E)(iv)(I) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

§ 164 Taxes

  • (b)(5) Pub. L. 114–113 struck out subpar. (I). Text read as follows: “This paragraph shall apply to taxable years beginning…

§ 168 Accelerated cost recovery system

  • (e)(3)(A)(i)(I) Pub. L. 114–113, § 165(a)(1), substituted “January 1, 2017” for “January 1, 2015”.
  • (e)(3)(A)(i)(II) Pub. L. 114–113, § 165(a)(2), substituted “December 31, 2016” for “December 31, 2014”.
  • (e)(3)(E)(iv) (e)(3)(E)(v) Pub. L. 114–113, § 123(a), struck out “placed in service before January 1, 2015” after “property”.
  • (e)(3)(E) Pub. L. 114–113, § 123(b), struck out “placed in service after December 31, 2008, and before January 1, 2015” after…
  • (e)(6) Pub. L. 114–113, § 143(b)(6)(A), in introductory provisions, substituted “For purposes of this subsection—” for “The…
  • (e) Pub. L. 114–113, § 143(b)(6)(B), substituted “qualified improvement property” for “qualified leasehold improvement…
  • (e) Pub. L. 114–113, § 143(b)(6)(C), struck out subpar. (D). Text read as follows: “Property described in this paragraph…
  • (i)(15)(D) Pub. L. 114–113, § 166(a), substituted “December 31, 2016” for “December 31, 2014”.
  • (j)(8) Pub. L. 114–113, § 167(b), added par. (8). Former par. (8) redesignated (9).
  • (j)(8) Pub. L. 114–113, § 167(a), substituted “December 31, 2016” for “December 31, 2014”.
  • (j)(9) Pub. L. 114–113, § 167(b), redesignated par. (8) as (9).
  • (k) Pub. L. 114–113, § 143(b)(6)(J), substituted “and before January 1, 2020” for “and before January 1, 2016” in heading.
  • (k) Pub. L. 114–113, § 143(a)(4)(A), substituted “January 1, 2016” for “January 1, 2015” in heading.
  • (k)(2) Pub. L. 114–113, § 143(b)(1), amended par. (2) generally. Prior to amendment, par. (2) related to meaning of qualified…
  • (k)(2) Pub. L. 114–113, § 143(a)(1)(B), substituted “January 1, 2016” for “January 1, 2015” wherever appearing.
  • (k)(2)(A) Pub. L. 114–113, § 143(a)(1)(A), substituted “January 1, 2017” for “January 1, 2016”.
  • (k)(2)(B)(ii) Pub. L. 114–113, § 143(a)(4)(B), substituted “pre-January 1, 2016” for “pre-January 1, 2015” in heading.
  • (k)(3) Pub. L. 114–113, § 143(b)(2), amended par. (3) generally. Prior to amendment, par. (3) related to meaning of qualified…
  • (k)(4) Pub. L. 114–113, § 143(b)(3), amended par. (4) generally. Prior to amendment, par. (4) related to election to…
  • (k)(4) Pub. L. 114–113, § 143(a)(3)(A), substituted “January 1, 2016” for “January 1, 2015”.
  • (k)(4) Pub. L. 114–113, § 143(a)(3)(B), added subpar. (L).
  • (k)(5) Pub. L. 114–113, § 143(b)(4)(B), added par. (5).
  • (k)(5) Pub. L. 114–113, § 143(b)(4)(A), struck out par. (5). Text read as follows: “In the case of qualified property acquired…
  • (k)(6) Pub. L. 114–113, § 143(b)(5), added par. (6).
  • (k)(7) Pub. L. 114–113, § 143(b)(6)(D), added par. (7).
  • (l)(2)(D) Pub. L. 114–113, § 189(a), substituted “January 1, 2017” for “January 1, 2015”.
  • (l)(3)(A) Pub. L. 114–113, § 143(b)(6)(E)(i), substituted “subsection (k)” for “section 168(k)”.
  • (l)(3)(B) Pub. L. 114–113, § 143(b)(6)(E)(ii), substituted “subsection (k)(2)(D)” for “section 168(k)(2)(D)(i)”.
  • (l)(4) Pub. L. 114–113, § 143(b)(6)(F), substituted “subsection (k)(2)(E) shall apply.” for “subparagraph (E) of section…
  • (l)(5) Pub. L. 114–113, § 143(b)(6)(G), substituted “subsection (k)(2)(G)” for “section 168(k)(2)(G)”.

§ 170 Charitable, etc., contributions and gifts

  • (b)(1)(A)(ix) Pub. L. 114–113, § 331(a), added cl. (ix).
  • (b)(1)(E) Pub. L. 114–113, § 111(a)(1), struck out cl. (vi). Text read as follows: “This subparagraph shall not apply to any…
  • (b)(2)(A) Pub. L. 114–113, § 111(b)(2)(A), substituted “subparagraph (B) or (C) applies” for “subparagraph (B) applies”.
  • (b)(2)(B)(ii) Pub. L. 114–113, § 111(b)(2)(B), substituted “15 succeeding taxable years” for “15 succeeding years”.
  • (b)(2)(B) Pub. L. 114–113, § 111(a)(2), struck out cl. (iii). Text read as follows: “This subparagraph shall not apply to any…
  • (b)(2)(C) (b)(2)(D) Pub. L. 114–113, § 111(b)(1), added subpar. (C) and redesignated former subpar. (C) as (D).
  • (e)(3)(C)(ii) Pub. L. 114–113, § 113(b), added cl. (ii) and struck out former cl. (ii). Prior to amendment, text read as follows: “In…
  • (e)(3)(C)(iii) Pub. L. 114–113, § 113(b), added cl. (iii). Former cl. (iii) redesignated (vi).
  • (e)(3)(C)(iv) Pub. L. 114–113, § 113(b), added cl. (iv).
  • (e)(3)(C)(iv) Pub. L. 114–113, § 113(a), struck out cl. (iv). Text read as follows: “This subparagraph shall not apply to…
  • (e)(3)(C)(v) (e)(3)(C)(vi) Pub. L. 114–113, § 113(b), added cl. (v) and redesignated cl. (iii) as (vi).

§ 179 Election to expense certain depreciable business assets

  • (b)(1) Pub. L. 114–113, § 124(a)(1), substituted “shall not exceed $500,000.” for “shall not exceed—
  • (b)(2) Pub. L. 114–113, § 124(a)(2), substituted “exceeds $2,000,000.” for “exceeds—
  • (b)(6) Pub. L. 114–113, § 124(f), added par. (6).
  • (c)(2) Pub. L. 114–113, § 124(d), struck out “irrevocable” after “Election” in heading and “may not be revoked except with the…
  • (d)(1) Pub. L. 114–113, § 124(e), struck out “and shall not include air conditioning or heating units” after “section 50(b)”…
  • (d)(1)(A)(ii) Pub. L. 114–113, § 124(b), substituted “and to which section 167 applies” for “, to which section 167 applies, and…
  • § 179 Pub. L. 114–113, § 124(c)(2)(A), struck out “beginning after 2009 and before 2016” after “any taxable year” in…
  • § 179 Pub. L. 114–113, § 124(c)(1)(A), substituted “2016” for “2015” in introductory provisions.
  • § 179 Pub. L. 114–113, § 124(c)(2)(B), struck out par. (3). Text read as follows: “For purposes of applying the limitation…
  • § 179 Pub. L. 114–113, § 124(c)(2)(B), struck out par. (4) which related to limitation of carryover of amounts attributable…
  • § 179 Pub. L. 114–113, § 124(c)(1)(B), substituted “2015” for “2014” wherever appearing.
  • § 179 Pub. L. 114–113, § 124(c)(1)(C), substituted “2013, and 2014” for “and 2013” in heading.

§ 179D Energy efficient commercial buildings deduction

  • (c)(1)(B)(ii) Pub. L. 114–113, § 341(a), substituted “Standard 90.1–2007” for “Standard 90.1–2001”.
  • (c)(2) Pub. L. 114–113, § 341(b)(1), amended par. (2) generally. Prior to amendment, text read as follows: “The term ‘Standard…
  • (f)(1) Pub. L. 114–113, § 341(b)(2), (3), substituted “Table 9.5.1” for “Table 9.3.1.1”, “Table 9.6.1” for “Table 9.3.1.2”…
  • (f)(2)(C) Pub. L. 114–113, § 341(b)(2), substituted “Standard 90.1–2007” for “Standard 90.1–2001”.
  • (h) Pub. L. 114–113, § 190(a), substituted “December 31, 2016” for “December 31, 2014”.

§ 179E Election to expense advanced mine safety equipment

  • (g) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

§ 181 Treatment of certain qualified productions

  • § 181 Pub. L. 114–113, § 169(b)(2)(C), inserted “and live theatrical” after “film and television” in section catchline.
  • (a)(1) Pub. L. 114–113, § 169(b)(1), inserted “, and any qualified live theatrical production,” after “any qualified film or…
  • (a)(2)(A) (a)(2)(B) (b) (c)(1) Pub. L. 114–113, § 169(b)(2)(A), inserted “or any qualified live theatrical production” after “qualified film or…
  • (e) Pub. L. 114–113, § 169(c)(2), added subsec. (e). Former subsec. (e) redesignated (f).
  • (f) Pub. L. 114–113, § 169(c)(1), redesignated subsec. (e) as (f). Former subsec. (f) redesignated (g).
  • (f) Pub. L. 114–113, § 169(b)(2)(B), which directed insertion of “or qualified live theatrical productions” after…
  • (f) Pub. L. 114–113, § 169(a), substituted “December 31, 2016” for “December 31, 2014”.
  • (g) Pub. L. 114–113, § 169(c)(1), redesignated subsec. (f) as (g).

§ 245 Dividends received from certain foreign corporations

  • (a)(12) Pub. L. 114–113 added par. (12).

§ 263A Capitalization and inclusion in inventory costs of certain expenses

  • (c)(7) Pub. L. 114–113 added par. (7).

§ 267 Losses, expenses, and interest with respect to transactions between related taxpayers

  • (d) Pub. L. 114–113 amended subsec. (d) generally. Prior to amendment, text read as follows: “If—

§ 355 Distribution of stock and securities of a controlled corporation

  • (h) Pub. L. 114–113 added subsec. (h).

§ 408 Individual retirement accounts

  • (d)(8)(F) Pub. L. 114–113, § 112(a), struck out subpar. (F). Text read as follows: “This paragraph shall not apply to…
  • (p)(1)(B) Pub. L. 114–113, § 306(a), inserted “except in the case of a rollover contribution described in subsection (d)(3)(G) or…

§ 414 Definitions and special rules

  • (c) Pub. L. 114–113, § 336(a)(1), designated existing provisions as par. (1), inserted heading, substituted “Except as…
  • (z) Pub. L. 114–113, § 336(d)(1), added subsec. (z).

§ 451 General rule for taxable year of inclusion

  • (i)(3) Pub. L. 114–113 substituted “January 1, 2017” for “January 1, 2015” in introductory provisions.

§ 460 Special rules for long-term contracts

  • (c)(6)(B) Pub. L. 114–113, § 143(b)(6)(I), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “is placed…
  • (c)(6)(B) Pub. L. 114–113, § 143(a)(2), substituted “January 1, 2016 (January 1, 2017” for “January 1, 2015 (January 1, 2016”.

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (h)(4)(E) (h)(4)(F) (h)(4)(G) Pub. L. 114–113 added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively.

§ 506 Organizations required to notify Secretary of intent to operate under 501(c)(4)

§ 512 Unrelated business taxable income

  • (b)(13)(E) Pub. L. 114–113 struck out cl. (iv). Text read as follows: “This subparagraph shall not apply to payments received or…

§ 529 Qualified tuition programs

  • (c)(3)(D) Pub. L. 114–113, § 302(c)(1), added subpar. (D).
  • (c)(3)(D) Pub. L. 114–113, § 302(b)(1), struck out subpar. (D). Text read as follows: “For purposes of applying section 72—
  • (e)(3)(A)(iii) Pub. L. 114–113, § 302(a)(1), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “expenses…

§ 529A Qualified ABLE programs

  • (b)(1)(B) (b)(1)(C) (b)(1) Pub. L. 114–113, § 303(a), inserted “and” at end of subpar. (B), redesignated subpar. (D) as (C), and struck out former…
  • (c)(1)(C)(i) Pub. L. 114–113, § 303(c)(2), substituted “member of the family” for “family member”.
  • (d)(3) Pub. L. 114–113, § 303(b)(1), struck out “and State of residence” after “the name”.
  • (d)(4) Pub. L. 114–113, § 303(c)(1), substituted “section 103” for “section 4”.
  • (e) Pub. L. 114–113, § 303(b)(2), struck out par. (7). Text read as follows: “The term ‘contracting State’ means a State…

§ 562 Rules applicable in determining dividends eligible for dividends paid deduction

  • (c) Pub. L. 114–113, § 314(a), (b), designated existing provisions as par. (1), inserted heading and “or a publicly offered…
  • (e) Pub. L. 114–113, § 315(a), designated existing provisions as par. (1), inserted heading, and added par. (2).
  • (e)(1) Pub. L. 114–113, § 320(b), substituted “deduction—” for “deduction, the earnings and profits of such trust for any…

§ 664 Charitable remainder trusts

  • (e) Pub. L. 114–113 substituted “of interests” for “for purposes of charitable contribution” in heading and inserted at end…

§ 831 Tax on insurance companies other than life insurance companies

  • (b)(2)(A) Pub. L. 114–113, § 333(a)(1)(A), (C), (b)(1), struck out “(including interinsurers and reciprocal underwriters)” after…
  • (b)(2)(B) (b)(2)(C) Pub. L. 114–113, § 333(a)(1)(B), added subpar. (B) and redesignated former subpar. (B) as (C).
  • (b)(2)(C)(i) Pub. L. 114–113, § 333(a)(2), substituted “For purposes of this paragraph—” for “For purposes of subparagraph (A),”…
  • (b)(2)(D) Pub. L. 114–113, § 333(b)(2), added subpar. (D).
  • (d) (e) Pub. L. 114–113, § 333(a)(3), added subsec. (d) and redesignated former subsec. (d) as (e).

§ 856 Definition of real estate investment trust

  • (c)(3)(H) Pub. L. 114–113, § 317(a)(2), inserted “(other than a nonqualified publicly offered REIT debt instrument)” after “real…
  • (c)(4)(B)(ii) Pub. L. 114–113, § 312(a), substituted “20 percent” for “25 percent”.
  • (c)(4)(B)(iii) (c)(4)(B)(iv) Pub. L. 114–113, § 317(a)(3), added cl. (iii) and redesignated former cl. (iii) as (iv).
  • (c)(5)(B) Pub. L. 114–113, § 317(a)(1), (b), inserted “or on interests in real property” after “interests in mortgages on real…
  • (c)(5)(G)(i) Pub. L. 114–113, § 319(b)(2)(A), struck out “which is clearly identified pursuant to section 1221(a)(7)” after “of…
  • (c)(5)(G)(ii) Pub. L. 114–113, § 319(b)(2)(B), struck out before period at end “, but only if such transaction is clearly identified…
  • (c)(5)(G)(iii) Pub. L. 114–113, § 319(a), added cl. (iii).
  • (c)(5)(G)(iv) Pub. L. 114–113, § 319(b)(1), added cl. (iv).
  • (c)(5)(L) Pub. L. 114–113, § 317(a)(4), added subpar. (L).
  • (c)(8) Pub. L. 114–113, § 311(b), added par. (8). Former par. (8) redesignated (9).
  • (c)(9) Pub. L. 114–113, § 318(a), added par. (9). Former par. (9) redesignated (10).
  • (c)(9) Pub. L. 114–113, § 311(b), redesignated par. (8) as (9).
  • (c)(10) Pub. L. 114–113, § 318(a), redesignated par. (9) as (10).
  • (e)(4)(C) Pub. L. 114–113, § 321(a)(3), inserted “or through a taxable REIT subsidiary” after “receive any income”.

§ 857 Taxation of real estate investment trusts and their beneficiaries

  • (b)(3)(F) Pub. L. 114–113, § 322(a)(2)(B), inserted “or subparagraph (A)(ii) or (C) of section 897(k)(2)” after “897(h)(1)”.
  • (b)(6)(C) Pub. L. 114–113, § 313(b)(1), in introductory provisions, struck out “and which is described in section 1221(a)(1)”…
  • (b)(6)(C)(iii) Pub. L. 114–113, § 313(a)(1), added subcls. (IV) and (V).
  • (b)(6)(C)(v) Pub. L. 114–113, § 321(a)(1), inserted “or a taxable REIT subsidiary” before period at end.
  • (b)(6)(D) Pub. L. 114–113, § 313(b)(1), in introductory provisions, struck out “and which is described in section 1221(a)(1)”…
  • (b)(6)(D)(iv)(IV) (b)(6)(D)(iv)(V) Pub. L. 114–113, § 313(a)(3), added subcls. (IV) and (V).
  • (b)(6)(D)(v) Pub. L. 114–113, § 321(a)(2), struck out “, in the case of a sale on or before the termination date,” before “a taxable…
  • (b)(6)(F) Pub. L. 114–113, § 313(b)(2), amended subpar. (F) generally. Prior to amendment, text read as follows: “In determining…
  • (b)(6)(G) (b)(6)(H) (b)(6)(I) (b)(6)(J) Pub. L. 114–113, § 313(a)(2), added subpars. (G) and (H) and redesignated former subpars. (G) and (H) as (I) and (J)…
  • (b)(7)(A) Pub. L. 114–113, § 321(b)(1), substituted “excess interest, and redetermined TRS service income” for “and excess…
  • (b)(7)(B)(i) Pub. L. 114–113, § 321(b)(3), substituted “subparagraph (F)” for “subparagraph (E)”.
  • (b)(7)(E) (b)(7)(F) (b)(7)(G) Pub. L. 114–113, § 321(b)(2), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G)…
  • (d)(1) Pub. L. 114–113, § 320(a)(1), amended par. (1) generally. Prior to amendment, text read as follows: “The earnings and…
  • (d)(4) (d)(5) Pub. L. 114–113, § 320(a)(2), added pars. (4) and (5).
  • (g) (h) Pub. L. 114–113, § 316(a), added subsec. (g) and redesignated former subsec. (g) as (h).

§ 871 Tax on nonresident alien individuals

  • (k)(1)(C) Pub. L. 114–113 struck out cl. (v). Text read as follows: “The term ‘interest related dividend’ shall not include any…
  • (k)(2)(C) Pub. L. 114–113 struck out cl. (v). Text read as follows: “The term ‘short-term capital gain dividend’ shall not…

§ 897 Disposition of investment in United States real property

  • (c)(1)(A) Pub. L. 114–113, § 322(a)(2)(A), inserted “or subsection (k)” after “subparagraph (B)” in introductory provisions.
  • (c)(1)(B)(iii) Pub. L. 114–113, § 325(a), added cl. (iii).
  • (h)(4) Pub. L. 114–113, § 322(b)(1)(B), inserted “and special rules” after “Definitions” in heading.
  • (h)(4)(A) Pub. L. 114–113, § 133(a), struck out cl. (i) designation and heading before “The term ‘qualified investment entity’…
  • (h)(4)(A)(ii) Pub. L. 114–113, § 322(b)(2), which directed insertion of “and for purposes of determining whether a real estate…
  • (h)(4)(E) Pub. L. 114–113, § 322(b)(1)(A), added subpar. (E).
  • (k) Pub. L. 114–113, § 322(a)(1), added subsec. (k).
  • (l) Pub. L. 114–113, § 323(a), added subsec. (l).

§ 953 Insurance income

  • (e)(10) (e) Pub. L. 114–113 redesignated par. (11) as (10) and struck out former par. (10). Prior to amendment, text of par. (10)…

§ 954 Foreign base company income

  • (c)(6)(C) Pub. L. 114–113, § 144(a), substituted “January 1, 2020” for “January 1, 2015”.
  • (h) Pub. L. 114–113, § 128(b), struck out par. (9). Text read as follows: “This subsection, subsection (c)(2)(C)(ii), and…

§ 1202 Partial exclusion for gain from certain small business stock

  • (a)(4) Pub. L. 114–113 substituted “and thereafter” for “, 2011, 2012, 2013, and 2014” in heading and struck out “and before…

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

  • (a)(2) Pub. L. 114–113 struck out “The preceding sentence shall not apply to contributions made in taxable years beginning…

§ 1374 Tax imposed on certain built-in gains

  • (d)(7) Pub. L. 114–113 amended par. (7) generally. Prior to amendment, par. (7) defined recognition period, with special rules…

§ 1391 Designation procedure

  • (d)(1)(A)(i) Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

§ 1394 Tax-exempt enterprise zone facility bonds

  • (b)(3)(B)(i) Pub. L. 114–113, § 171(b), designated existing provisions as subcl. (I), inserted heading, substituted “Except as…
  • (b)(3)(B)(iii) Pub. L. 114–113, § 171(d)(1), substituted “, an enterprise community, or a qualified low-income community within an…
  • (b)(3)(C) Pub. L. 114–113, § 171(c)(1), added subpar. (C). Former subpar. (C) redesignated (D).
  • (b)(3)(D) Pub. L. 114–113, § 171(c)(1), (d)(2), redesignated subpar. (C) as (D) and substituted “Other definitions” for…
  • (b)(3)(D)(iii) Pub. L. 114–113, § 171(c)(2), added cl. (iii).
  • (b)(3)(E) Pub. L. 114–113, § 171(c)(1), redesignated subpar. (D) as (E).

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

  • (a) Pub. L. 114–113, § 324(a), substituted “15 percent” for “10 percent”.
  • (c)(4) Pub. L. 114–113, § 324(b), added par. (4).
  • (e)(3) (e)(4) (e)(5) Pub. L. 114–113, § 324(a), substituted “15 percent” for “10 percent”.
  • (f)(3) Pub. L. 114–113, § 323(b), substituted “any person other than—” for “any person other than a United States person.” and…

§ 2501 Imposition of tax

  • (a)(6) Pub. L. 114–113 added par. (6).

§ 3111 Rate of tax

  • (f) Pub. L. 114–113 added subsec. (f).

§ 3512 Treatment of certain persons as employers with respect to motion picture projects

§ 5041 Imposition and rate of tax

  • (b)(6) Pub. L. 114–113, § 335(a)(1), struck out “which is a still wine derived primarily from apples or apple concentrate and…
  • (g) Pub. L. 114–113, § 335(a)(2), added subsec. (g).

§ 5061 Method of collecting tax

  • (d)(4)(A) Pub. L. 114–113, § 332(a)(1), designated existing provisions as cl. (i), inserted heading, substituted “Except as…
  • (d)(4)(B) Pub. L. 114–113, § 332(a)(2), designated existing provisions as cl. (i), inserted heading, substituted “Subparagraph…

§ 5173 Bonds

  • (a)(1) Pub. L. 114–113, § 332(b)(2)(A)(i), substituted “Except as provided under section 5551(d), no person” for “No person”.
  • (a)(2) Pub. L. 114–113, § 332(b)(2)(A)(ii), substituted “Except as provided under section 5551(d), no distilled spirits” for…

§ 5351 Bonded wine cellar

  • § 5351 Pub. L. 114–113 designated existing provisions as subsec. (a), inserted heading, inserted “, except as provided under…

§ 5401 Qualifying documents

  • (c) Pub. L. 114–113 added subsec. (c).

§ 5551 General provisions relating to bonds

  • (a) Pub. L. 114–113, § 332(b)(1)(A), substituted “Except as provided under subsection (d), no individual” for “No…
  • (d) Pub. L. 114–113, § 332(b)(1)(B), added subsec. (d).

§ 6015 Relief from joint and several liability on joint return

  • (e)(6) Pub. L. 114–113 added par. (6).

§ 6031 Return of partnership income

  • (b) Pub. L. 114–113 substituted “Except as provided in the procedures under section 6225(c), with respect to statements…

§ 6033 Returns by exempt organizations

  • (f) Pub. L. 114–113 substituted “under subsection (a)—” for “under subsection (a)”, inserted par. (1) designation before…

§ 6045 Returns of brokers

§ 6050S Returns relating to higher education tuition and related expenses

  • (b)(2)(B)(i) Pub. L. 114–113, § 212(a), struck out “or the aggregate amount billed” after “received”.
  • (b)(2)(C) (b)(2)(D) Pub. L. 114–113, § 211(b), added subpar. (C) and redesignated former subpar. (C) as (D).

§ 6051 Receipts for employees

  • (a)(2) Pub. L. 114–113 substituted “an identifying number for the employee” for “his social security account number”.

§ 6071 Time for filing returns and other documents

  • (b) Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements…
  • (c) (d) Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d).

§ 6103 Confidentiality and disclosure of returns and return information

  • (e)(11) Pub. L. 114–113 added par. (11).

§ 6109 Identifying numbers

  • (i) Pub. L. 114–113 added subsec. (i).

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (g)(2)(K) Pub. L. 114–113, § 208(b)(1), inserted “or an entry on the return claiming the credit under section 32 for a taxable…
  • (g)(2)(O) Pub. L. 114–113, § 203(e), added subpar. (O).
  • (g)(2)(P) (g)(2)(Q) Pub. L. 114–113, § 208(b)(2), added subpars. (P) and (Q).

§ 6225 Partnership adjustment by Secretary

  • (c)(4)(A)(i) Pub. L. 114–113, § 411(a)(1), struck out “in the case of ordinary income,” before “is a C corporation”.
  • (c)(5) (c)(6) (c)(7) (c)(8) Pub. L. 114–113, § 411(a)(2), added par. (5) and redesignated former pars. (5) to (7) as (6) to (8), respectively.

§ 6226 Alternative to payment of imputed underpayment by partnership

  • (d) Pub. L. 114–113 added subsec. (d).

§ 6234 Judicial review of partnership adjustment

  • § 6234 Pub. L. 114–113 substituted “Court of Federal Claims” for “Claims Court” wherever appearing.

§ 6235 Period of limitations on making adjustments

  • (a)(2) Pub. L. 114–113, § 411(c)(1), substituted “paragraph (7)” for “paragraph (4)”.
  • (a)(3) Pub. L. 114–113, § 411(c)(2), substituted “330 days (plus the number of days of any extension consented to by the…

§ 6320 Notice and opportunity for hearing upon filing of notice of lien

  • (c) Pub. L. 114–113 substituted “(3)(B)” for “(2)(B)”.

§ 6330 Notice and opportunity for hearing before levy

  • (d)(1) Pub. L. 114–113, § 424(b)(1)(A), (B), substituted “Petition for review by Tax Court” for “Judicial review of…
  • (d)(2) (d)(3) Pub. L. 114–113, § 424(b)(1)(C), (D), added par. (2) and redesignated former par. (2) as (3).

§ 6402 Authority to make credits or refunds

  • (m) Pub. L. 114–113 added subsec. (m).

§ 6404 Abatements

  • (h) Pub. L. 114–113, § 421(a)(1), substituted “Judicial review” for “Review of denial” in heading.
  • (h)(1) Pub. L. 114–113, § 421(a)(2), substituted “if such action is brought—” and subpars. (A) and (B) for “if such action is…

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

  • (c)(6) Pub. L. 114–113, § 185(b)(1), substituted “December 31, 2016” for “December 31, 2014”.
  • (d)(5) (e)(3) Pub. L. 114–113, § 192(a)(1), substituted “December 31, 2016” for “December 31, 2014”.
  • (j) Pub. L. 114–113, § 342(a), added subsec. (j).

§ 6427 Fuels not used for taxable purposes

  • (e)(6)(B) Pub. L. 114–113, § 185(b)(2), substituted “December 31, 2016” for “December 31, 2014”.
  • (e)(6)(C) Pub. L. 114–113, § 192(a)(2), substituted “December 31, 2016” for “December 31, 2014”.

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (c)(4) (c)(5) (c)(6) (c)(7) Pub. L. 114–113 added par. (4) and redesignated former pars. (4) to (6) as (5) to (7), respectively.

§ 6664 Definitions and special rules

  • (a) Pub. L. 114–113 inserted at end “A rule similar to the rule of section 6211(b)(4) shall apply for purposes of this…

§ 6676 Erroneous claim for refund or credit

  • (a) Pub. L. 114–113, § 209(c)(1), substituted “is due to reasonable cause” for “has a reasonable basis”.
  • (a) Pub. L. 114–113, § 209(b), struck out “(other than a claim for a refund or credit relating to the earned income credit…
  • (c) Pub. L. 114–113, § 209(c)(2), substituted “due to reasonable cause” for “having a reasonable basis”.

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

  • (b)(1)(B) Pub. L. 114–113 substituted “75 percent” for “50 percent”.

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

  • (g) Pub. L. 114–113 inserted “child tax credit; American Opportunity Tax Credit; and” before “earned income credit” in…

§ 6721 Failure to file correct information returns

  • (c) Pub. L. 114–113, § 202(d)(1), substituted “Exceptions for certain de minimis failures” for “Exception for de minimis…
  • (c)(1) Pub. L. 114–113, § 202(d)(2), substituted “Exception for de minimis failure to include all required information” for…
  • (c)(3) Pub. L. 114–113, § 202(a), added par. (3).

§ 6722 Failure to furnish correct payee statements

  • (c)(3) Pub. L. 114–113 added par. (3).

§ 7123 Appeals dispute resolution procedures

  • (c) Pub. L. 114–113 added subsec. (c).

§ 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

  • (a)(1)(E) Pub. L. 114–113 added subpar. (E).

§ 7441 Status

  • § 7441 Pub. L. 114–113 inserted at end “The Tax Court is not an agency of, and shall be independent of, the executive branch…

§ 7453 Rules of practice, procedure, and evidence

  • § 7453 Pub. L. 114–113 substituted “the Federal Rules of Evidence” for “the rules of evidence applicable in trials without a…

§ 7463 Disputes involving $50,000 or less

  • (f)(3) Pub. L. 114–113 added par. (3).

§ 7466 Judicial conduct and disability procedures

§ 7470 Administration

§ 7470A Judicial conference

§ 7473 Disposition of fees

  • § 7473 Pub. L. 114–113 amended section generally. Prior to amendment, text read as follows: “Except as provided in section…

§ 7482 Courts of review

  • (b)(1)(F) Pub. L. 114–113, § 423(a), added subpar. (F).
  • (b)(1)(G) Pub. L. 114–113, § 423(a), added subpar. (G).

§ 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

  • (e)(3) Pub. L. 114–113 added par. (3).

§ 7652 Shipments to the United States

  • (f)(1) Pub. L. 114–113 substituted “January 1, 2017” for “January 1, 2015”.

§ 7803 Commissioner of Internal Revenue; other officials

  • (a)(3) (a)(4) Pub. L. 114–113 added par. (3) and redesignated former par. (3) as (4).