# Pub. L. 114-113: changes to the Internal Revenue Code 2015-12-18, 129 Stat. 3044. Source: . ## Legislative history - Bill: [H.R. 2029](https://www.congress.gov/bill/114th-congress/house-bill/2029) - House report: [H. Rept. 114-92](https://www.govinfo.gov/content/pkg/CRPT-114hrpt92/html/CRPT-114hrpt92.htm) - Senate report: [S. Rept. 114-57](https://www.govinfo.gov/content/pkg/CRPT-114srpt57/html/CRPT-114srpt57.htm) - Bluebook: [JCT general explanation (2016)](https://www.govinfo.gov/app/details/CPRT-114JPRT98305) ## § 24: Child tax credit - § 24(d)(1)(B)(i): Pub. L. 114–113, § 101(a), substituted “$3,000” for “$10,000”. - § 24(d)(3), § 24(d): Pub. L. 114–113, § 101(b), struck out pars. (3) and (4) which related to inflation adjustment and special rule for certain years, respectively. - § 24(e): Pub. L. 114–113, § 205(a), (b), substituted “requirements” for “requirement” in subsec. heading, designated existing provisions as par. (1), inserted par. heading and “and such taxpayer identification number was issued on or before the due date for filing such return” before period at end, and added par. (2). - § 24(g): Pub. L. 114–113, § 208(a)(1), added subsec. (g). ## § 25A: American Opportunity and Lifetime Learning credits - § 25A(i): Pub. L. 114–113, § 102(a), struck out “and before 2018” after “2008” in introductory provisions. - § 25A(i): Pub. L. 114–113, § 206(a)(2), added par. (6). - § 25A(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 whom section 702(a)(1)(B) of the Heartland Disaster Tax Relief Act of 2008 applies for any taxable year, such taxpayer may elect to waive the application of this subsection to such taxpayer for such taxable year.” - § 25A(i): Pub. L. 114–113, § 211(a), added subpar. (C). - § 25A(i): Pub. L. 114–113, § 208(a)(2), added par. (7). ## § 25C: Energy efficient home improvement credit - § 25C(c)(1): Pub. L. 114–113, § 181(b)(1), struck out “which meets the prescriptive criteria for such component 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 (or, in the case of an exterior window, a skylight, an exterior door, a metal roof with appropriate pigmented coatings, or an asphalt roof with appropriate cooling granules, which meet the Energy Star program requirements)” after “envelope component” in introductory provisions. - § 25C(c)(2), § 25C(c)(3), § 25C(c)(4): Pub. L. 114–113, § 181(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively. - § 25C(g): Pub. L. 114–113, § 181(a), substituted “December 31, 2016” for “December 31, 2014”. ## § 25D: Residential clean energy credit - § 25D(a)(1), § 25D(a)(2): Pub. L. 114–113, § 304(a)(1), substituted “the applicable percentage” for “30 percent”. - § 25D(g): Pub. L. 114–113, § 304(a)(4), added subsec. (g). Former subsec. (g) redesignated (h). - § 25D(g): Pub. L. 114–113, § 304(a)(2), inserted “(December 31, 2021, in the case of any qualified solar electric property expenditures and qualified solar water heating property expenditures)” before period at end. - § 25D(h): Pub. L. 114–113, § 304(a)(3), redesignated subsec. (g) as (h). ## § 30B: Alternative motor vehicle credit - § 30B(k)(1): Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”. ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(g): Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”. ## § 30D: Clean vehicle credit - § 30D(g)(3): Pub. L. 114–113 substituted “acquired—” for “acquired after December 31, 2011, and before January 1, 2014.” and added cls. (i) and (ii). ## § 32: Earned income - § 32(b)(1): Pub. L. 114–113, § 103(a), amended par. (1) generally. Prior to amendment, par. (1) provided credit and phaseout percentages for eligible individuals with 1, 2 or more, or no qualifying children. - § 32(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 joint return filed by an eligible individual and such individual’s spouse, the phaseout amount determined under subparagraph (A) shall be increased by $3,000.” - § 32(b): Pub. L. 114–113, § 103(c), struck out par. (3) which provided for increased credit percentage for taxpayers with 3 or more qualifying children and reduction of marriage penalty in taxable years beginning after 2008 and before 2018, with adjustment for inflation. - § 32(m): Pub. L. 114–113, § 204(a), inserted “on or before the due date for filing the return for the taxable year” before period at end. ## § 38: General business credit - § 38(c)(4)(B)(ii), § 38(c)(4)(B)(iii), § 38(c)(4)(B)(iv): Pub. L. 114–113, § 121(b), added cl. (ii) and redesignated former cls. (ii) and (iii) as (iii) and (iv), respectively. Former cl. (iv) redesignated (v). - § 38(c)(4)(B)(v), § 38(c)(4)(B)(vi), § 38(c)(4)(B)(vii), § 38(c)(4)(B)(viii), § 38(c)(4)(B)(ix), § 38(c)(4)(B)(x): Pub. L. 114–113, § 186(d)(1), added cl. (v) and redesignated former cls. (v) to (ix) as (vi) to (x), respectively. Former cl. (x) redesignated (xi). - § 38(c)(4)(B)(v), § 38(c)(4)(B)(vi), § 38(c)(4)(B)(vii), § 38(c)(4)(B)(viii), § 38(c)(4)(B)(ix), § 38(c)(4)(B)(x): Pub. L. 114–113, § 121(b), redesignated cls. (iv) to (ix) as (v) to (x), respectively. - § 38(c)(4)(B)(xi): Pub. L. 114–113, § 186(d)(1), redesignated cl. (x) as (xi). ## § 40: Alcohol, etc., used as fuel - § 40(b)(6)(J)(i): Pub. L. 114–113 substituted “January 1, 2017” for “January 1, 2015”. ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A(g): Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”. ## § 41: Credit for increasing research activities - § 41(h): Pub. L. 114–113, § 121(c)(1), added subsec. (h). - § 41(h): Pub. L. 114–113, § 121(a)(1), struck out subsec. (h) which provided the termination date for applicability of this section and the alternative incremental credit and provided the computation for taxable year in which credit terminates. ## § 42: Low-income housing credit - § 42(b)(2): Pub. L. 114–113, § 131(b), substituted “Minimum” for “Temporary minimum” in heading. - § 42(b)(2)(A): Pub. L. 114–113, § 131(a), struck out “with respect to housing credit dollar amount allocations made before January 1, 2015” after “paragraph”. ## § 45: Electricity produced from certain renewable resources, etc. - § 45(b)(5): Pub. L. 114–113, § 301(a)(2), added par. (5). - § 45(d)(1): Pub. L. 114–113, § 301(a)(1), substituted “January 1, 2020” for “January 1, 2015”. - § 45(d)(2)(A): Pub. L. 114–113, § 187(a)(1), substituted “January 1, 2017” for “January 1, 2015” wherever appearing. - § 45(d)(3)(A)(i)(I), § 45(d)(3)(A)(ii): Pub. L. 114–113, § 187(a)(2), substituted “January 1, 2017” for “January 1, 2015”. - § 45(d)(4): Pub. L. 114–113, § 187(a)(3), substituted “January 1, 2017” for “January 1, 2015”. - § 45(d)(6): Pub. L. 114–113, § 187(a)(4), substituted “January 1, 2017” for “January 1, 2015”. - § 45(d)(7): Pub. L. 114–113, § 187(a)(5), substituted “January 1, 2017” for “January 1, 2015”. - § 45(d)(9)(A)(i), § 45(d)(9)(A)(ii): Pub. L. 114–113, § 187(a)(6), substituted “January 1, 2017” for “January 1, 2015”. - § 45(d)(10): Pub. L. 114–113, § 186(b), amended par. (10) generally. Prior to amendment, text read as follows: “In the case of a facility that produces Indian coal, the term ‘Indian coal production facility’ means a facility which is placed in service before January 1, 2009.” - § 45(d)(11)(B): Pub. L. 114–113, § 187(a)(7), substituted “January 1, 2017” for “January 1, 2015”. - § 45(e)(10)(A)(i): Pub. L. 114–113, § 186(a), substituted “11-year period” for “9-year period”. - § 45(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 persons)” after “unrelated person”. - § 45(e)(10)(A)(ii)(II): Pub. L. 114–113, § 186(a), substituted “11-year period” for “9-year period”. - § 45(e)(10): Pub. L. 114–113, § 186(d)(2), struck out subpar. (D). Text read as follows: “The increase in the credit determined under subsection (a) by reason of this paragraph with respect to any facility shall be treated as a specified credit for purposes of section 38(c)(4)(A) during the 4-year period beginning on the later of January 1, 2006, or the date on which such facility is placed in service by the taxpayer.” ## § 45A: Indian employment credit - § 45A(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 - § 45C(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 section shall be deemed to remain in effect for such period for purposes of this paragraph.” ## § 45D: New markets tax credit - § 45D(f)(1)(G): Pub. L. 114–113, § 141(a), substituted “for each of calendar years 2010 through 2019” for “for 2010, 2011, 2012, 2013, and 2014”. - § 45D(f)(3): Pub. L. 114–113, § 141(b), substituted “2024” for “2019”. ## § 45G: Railroad track maintenance credit - § 45G(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 - § 45L(g): Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”. ## § 45N: Mine rescue team training credit - § 45N(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 - § 45P(a): Pub. L. 114–113, § 122(b)(1), struck out “, in the case of an eligible small business employer” after “section 38”. - § 45P(b)(3): Pub. L. 114–113, § 122(b)(2), amended par. (3) generally. Prior to amendment, par. (3) defined “eligible small business employer”. - § 45P: Pub. L. 114–113, § 122(a), struck out subsec. (f). Text read as follows: “This section shall not apply to any payments made after December 31, 2014.” ## § 48: Energy credit - § 48(a)(2)(A): Pub. L. 114–113, § 303(c), substituted “Except as provided in paragraph (6), the energy percentage” for “The energy percentage” in introductory provisions. - § 48(a)(2)(A)(i)(II): Pub. L. 114–113, § 303(a), substituted “property the construction of which begins before January 1, 2022” for “periods ending before January 1, 2017”. - § 48(a)(5)(C)(ii): Pub. L. 114–113, § 187(b), substituted “January 1, 2017” for “January 1, 2015”. - § 48(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 any facility which is described in paragraph (1) of section 45(d))” before “, and”. - § 48(a)(5)(E): Pub. L. 114–113, § 302(b), as amended by Pub. L. 115–141, § 401(a)(350)(B), added subpar. (E). - § 48(a)(6): Pub. L. 114–113, § 303(b), added par. (6). ## § 51: Amount of credit - § 51(c)(4): Pub. L. 114–113, § 142(a), substituted “December 31, 2019” for “December 31, 2014”. - § 51(d)(1)(J): Pub. L. 114–113, § 142(b)(1), added subpar. (J). - § 51(d)(15): Pub. L. 114–113, § 142(b)(2), added par. (15). ## § 55: Alternative minimum tax imposed - § 55(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 - § 62(a)(2)(D): Pub. L. 114–113, § 104(c), substituted “educator—” for “educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.” and added cls. (i) and (ii). - § 62(a)(2)(D): Pub. L. 114–113, § 104(a), substituted “The deductions” for “In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, or 2014, the deductions”. - § 62(d)(3): Pub. L. 114–113, § 104(b), added par. (3). ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(t)(10)(B)(ii): Pub. L. 114–113 substituted “any air traffic controller” for “or any air traffic controller” and inserted before period at end “, any nuclear materials courier described in section 8331(27) or 8401(33) of such title, any member of the United States Capitol Police, any member of the Supreme Court Police, or any diplomatic security special agent of the Department of State”. ## § 105: Amounts received under accident and health plans - § 105(j)(1): Pub. L. 114–113, § 305(a), substituted “a qualified taxpayer” for “the taxpayer” and “deceased employee’s beneficiary (other than an individual described in paragraph (3)(B))” for “deceased plan participant’s beneficiary”. - § 105(j)(2): Pub. L. 114–113, § 305(c)(1), inserted “or established by or on behalf of a State or political subdivision thereof” after “public retirement system” in introductory provisions. - § 105(j)(2)(B): Pub. L. 114–113, § 305(c)(2), inserted “or 501(c)(9)” after “section 115”. - § 105(j)(3): Pub. L. 114–113, § 305(b), added par. (3). ## § 108: Income from discharge of indebtedness - § 108(a)(1)(E): Pub. L. 114–113, § 151(b), substituted “discharged—” for “discharged before January 1, 2017.” and added cls. (i) and (ii). - § 108(a)(1)(E): Pub. L. 114–113, § 151(a), substituted “January 1, 2017” for “January 1, 2015”. ## § 117: Qualified scholarships - § 117(c)(2)(C): Pub. L. 114–113 added subpar. (C). ## § 132: Certain fringe benefits - § 132(f)(2): Pub. L. 114–113, § 105(a)(2), struck out concluding provisions which read as follows: “In the case of any month beginning on or after the date of the enactment of this sentence and before January 1, 2015, subparagraph (A) shall be applied as if the dollar amount therein were the same as the dollar amount in effect for such month under subparagraph (B).” - § 132(f)(2)(A): Pub. L. 114–113, § 105(a)(1), substituted “$175” for “$100”. ## § 139F: Certain amounts received by wrongfully incarcerated individuals - Enacted 26 U.S.C. § 139F. ## § 163: Interest - § 163(h)(3)(E)(iv)(I): Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”. ## § 164: Taxes - § 164(b)(5): Pub. L. 114–113 struck out subpar. (I). Text read as follows: “This paragraph shall apply to taxable years beginning after December 31, 2003, and before January 1, 2015.” ## § 168: Accelerated cost recovery system - § 168(e)(3)(A)(i)(I): Pub. L. 114–113, § 165(a)(1), substituted “January 1, 2017” for “January 1, 2015”. - § 168(e)(3)(A)(i)(II): Pub. L. 114–113, § 165(a)(2), substituted “December 31, 2016” for “December 31, 2014”. - § 168(e)(3)(E)(iv), § 168(e)(3)(E)(v): Pub. L. 114–113, § 123(a), struck out “placed in service before January 1, 2015” after “property”. - § 168(e)(3)(E): Pub. L. 114–113, § 123(b), struck out “placed in service after December 31, 2008, and before January 1, 2015” after “property”. - § 168(e)(6): Pub. L. 114–113, § 143(b)(6)(A), in introductory provisions, substituted “For purposes of this subsection—” for “The term ‘qualified leasehold improvement property’ has the meaning given such term in section 168(k)(3) except that the following special rules shall apply:”; added subpars. (A) to (C) and redesignated former subpars. (A) and (B) as (D) and (E), respectively; and, in subpar. (E), substituted “subparagraph (D)” for “subparagraph (A)” in introductory provisions. - § 168(e): Pub. L. 114–113, § 143(b)(6)(B), substituted “qualified improvement property” for “qualified leasehold improvement property”. - § 168(e): Pub. L. 114–113, § 143(b)(6)(C), struck out subpar. (D). Text read as follows: “Property described in this paragraph which is not qualified leasehold improvement property shall not be considered qualified property for purposes of subsection (k).” - § 168(i)(15)(D): Pub. L. 114–113, § 166(a), substituted “December 31, 2016” for “December 31, 2014”. - § 168(j)(8): Pub. L. 114–113, § 167(b), added par. (8). Former par. (8) redesignated (9). - § 168(j)(8): Pub. L. 114–113, § 167(a), substituted “December 31, 2016” for “December 31, 2014”. - § 168(j)(9): Pub. L. 114–113, § 167(b), redesignated par. (8) as (9). - § 168(k): Pub. L. 114–113, § 143(b)(6)(J), substituted “and before January 1, 2020” for “and before January 1, 2016” in heading. - § 168(k): Pub. L. 114–113, § 143(a)(4)(A), substituted “January 1, 2016” for “January 1, 2015” in heading. - § 168(k)(2): Pub. L. 114–113, § 143(b)(1), amended par. (2) generally. Prior to amendment, par. (2) related to meaning of qualified property for purposes of subsec. (k). - § 168(k)(2): Pub. L. 114–113, § 143(a)(1)(B), substituted “January 1, 2016” for “January 1, 2015” wherever appearing. - § 168(k)(2)(A): Pub. L. 114–113, § 143(a)(1)(A), substituted “January 1, 2017” for “January 1, 2016”. - § 168(k)(2)(B)(ii): Pub. L. 114–113, § 143(a)(4)(B), substituted “pre-January 1, 2016” for “pre-January 1, 2015” in heading. - § 168(k)(3): Pub. L. 114–113, § 143(b)(2), amended par. (3) generally. Prior to amendment, par. (3) related to meaning of qualified leasehold improvement property for purposes of subsec. (k). - § 168(k)(4): Pub. L. 114–113, § 143(b)(3), amended par. (4) generally. Prior to amendment, par. (4) related to election to accelerate the AMT and research credits in lieu of bonus depreciation. - § 168(k)(4): Pub. L. 114–113, § 143(a)(3)(A), substituted “January 1, 2016” for “January 1, 2015”. - § 168(k)(4): Pub. L. 114–113, § 143(a)(3)(B), added subpar. (L). - § 168(k)(5): Pub. L. 114–113, § 143(b)(4)(B), added par. (5). - § 168(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 by the taxpayer (under rules similar to the rules of clauses (ii) and (iii) of paragraph (2)(A)) after September 8, 2010, and before January 1, 2012, and which is placed in service by the taxpayer before January 1, 2012 (January 1, 2013, in the case of property described in subparagraph (2)(B) or (2)(C)), paragraph (1)(A) shall be applied by substituting ‘100 percent’ for ‘50 percent’.” - § 168(k)(6): Pub. L. 114–113, § 143(b)(5), added par. (6). - § 168(k)(7): Pub. L. 114–113, § 143(b)(6)(D), added par. (7). - § 168(l)(2)(D): Pub. L. 114–113, § 189(a), substituted “January 1, 2017” for “January 1, 2015”. - § 168(l)(3)(A): Pub. L. 114–113, § 143(b)(6)(E)(i), substituted “subsection (k)” for “section 168(k)”. - § 168(l)(3)(B): Pub. L. 114–113, § 143(b)(6)(E)(ii), substituted “subsection (k)(2)(D)” for “section 168(k)(2)(D)(i)”. - § 168(l)(4): Pub. L. 114–113, § 143(b)(6)(F), substituted “subsection (k)(2)(E) shall apply.” for “subparagraph (E) of section 168(k)(2) shall apply, except that such subparagraph shall be applied— - § 168(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 - § 170(b)(1)(A)(ix): Pub. L. 114–113, § 331(a), added cl. (ix). - § 170(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 contribution made in taxable years beginning after December 31, 2014.” - § 170(b)(2)(A): Pub. L. 114–113, § 111(b)(2)(A), substituted “subparagraph (B) or (C) applies” for “subparagraph (B) applies”. - § 170(b)(2)(B)(ii): Pub. L. 114–113, § 111(b)(2)(B), substituted “15 succeeding taxable years” for “15 succeeding years”. - § 170(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 contribution made in taxable years beginning after December 31, 2014.” - § 170(b)(2)(C), § 170(b)(2)(D): Pub. L. 114–113, § 111(b)(1), added subpar. (C) and redesignated former subpar. (C) as (D). - § 170(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 the case of a taxpayer other than a C corporation, the aggregate amount of such contributions for any taxable year which may be taken into account under this section shall not exceed 10 percent of the taxpayer’s aggregate net income for such taxable year from all trades or businesses from which such contributions were made for such year, computed without regard to this section.” - § 170(e)(3)(C)(iii): Pub. L. 114–113, § 113(b), added cl. (iii). Former cl. (iii) redesignated (vi). - § 170(e)(3)(C)(iv): Pub. L. 114–113, § 113(b), added cl. (iv). - § 170(e)(3)(C)(iv): Pub. L. 114–113, § 113(a), struck out cl. (iv). Text read as follows: “This subparagraph shall not apply to contributions made after December 31, 2014.” - § 170(e)(3)(C)(v), § 170(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 - § 179(b)(1): Pub. L. 114–113, § 124(a)(1), substituted “shall not exceed $500,000.” for “shall not exceed— - § 179(b)(2): Pub. L. 114–113, § 124(a)(2), substituted “exceeds $2,000,000.” for “exceeds— - § 179(b)(6): Pub. L. 114–113, § 124(f), added par. (6). - § 179(c)(2): Pub. L. 114–113, § 124(d), struck out “irrevocable” after “Election” in heading and “may not be revoked except with the consent of the Secretary. Any such election or specification with respect to any taxable year beginning after 2002 and before 2015” after “such election,” in text. - § 179(d)(1): Pub. L. 114–113, § 124(e), struck out “and shall not include air conditioning or heating units” after “section 50(b)” in concluding provisions. - § 179(d)(1)(A)(ii): Pub. L. 114–113, § 124(b), substituted “and to which section 167 applies” for “, to which section 167 applies, and which is placed in service in a taxable year beginning after 2002 and before 2015”. - § 179: Pub. L. 114–113, § 124(c)(2)(A), struck out “beginning after 2009 and before 2016” after “any taxable year” in introductory provisions. - § 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 under subsection (b)(1)(B), not more than $250,000 of the aggregate cost which is taken into account under subsection (a) for any taxable year may be attributable to qualified real property.” - § 179: Pub. L. 114–113, § 124(c)(2)(B), struck out par. (4) which related to limitation of carryover of amounts attributable to qualified real property. - § 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 - § 179D(c)(1)(B)(ii): Pub. L. 114–113, § 341(a), substituted “Standard 90.1–2007” for “Standard 90.1–2001”. - § 179D(c)(2): Pub. L. 114–113, § 341(b)(1), amended par. (2) generally. Prior to amendment, text read as follows: “The term ‘Standard 90.1–2001’ means Standard 90.1–2001 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on April 2, 2003).” - § 179D(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”, and “Standard 90.1–2007” for “Standard 90.1–2001”. - § 179D(f)(2)(C): Pub. L. 114–113, § 341(b)(2), substituted “Standard 90.1–2007” for “Standard 90.1–2001”. - § 179D(h): Pub. L. 114–113, § 190(a), substituted “December 31, 2016” for “December 31, 2014”. ## § 179E: Election to expense advanced mine safety equipment - § 179E(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. - § 181(a)(1): Pub. L. 114–113, § 169(b)(1), inserted “, and any qualified live theatrical production,” after “any qualified film or television production”. - § 181(a)(2)(A), § 181(a)(2)(B), § 181(b), § 181(c)(1): Pub. L. 114–113, § 169(b)(2)(A), inserted “or any qualified live theatrical production” after “qualified film or television production”. - § 181(e): Pub. L. 114–113, § 169(c)(2), added subsec. (e). Former subsec. (e) redesignated (f). - § 181(f): Pub. L. 114–113, § 169(c)(1), redesignated subsec. (e) as (f). Former subsec. (f) redesignated (g). - § 181(f): Pub. L. 114–113, § 169(b)(2)(B), which directed insertion of “or qualified live theatrical productions” after “qualified film or television productions”, was executed by making the insertion after “qualified film and television productions”, to reflect the probable intent of Congress. - § 181(f): Pub. L. 114–113, § 169(a), substituted “December 31, 2016” for “December 31, 2014”. - § 181(g): Pub. L. 114–113, § 169(c)(1), redesignated subsec. (f) as (g). ## § 245: Dividends received from certain foreign corporations - § 245(a)(12): Pub. L. 114–113 added par. (12). ## § 263A: Capitalization and inclusion in inventory costs of certain expenses - § 263A(c)(7): Pub. L. 114–113 added par. (7). ## § 267: Losses, expenses, and interest with respect to transactions between related taxpayers - § 267(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 - § 355(h): Pub. L. 114–113 added subsec. (h). ## § 408: Individual retirement accounts - § 408(d)(8)(F): Pub. L. 114–113, § 112(a), struck out subpar. (F). Text read as follows: “This paragraph shall not apply to distributions made in taxable years beginning after December 31, 2014.” - § 408(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 a rollover contribution otherwise described in subsection (d)(3) or in section 402(c), 403(a)(4), 403(b)(8), or 457(e)(16), which is made after the 2-year period described in section 72(t)(6),” before “with respect to which the only contributions allowed”. ## § 414: Definitions and special rules - § 414(c): Pub. L. 114–113, § 336(a)(1), designated existing provisions as par. (1), inserted heading, substituted “Except as provided in paragraph (2), for purposes” for “For purposes”, and added par. (2). - § 414(z): Pub. L. 114–113, § 336(d)(1), added subsec. (z). ## § 451: General rule for taxable year of inclusion - § 451(i)(3): Pub. L. 114–113 substituted “January 1, 2017” for “January 1, 2015” in introductory provisions. ## § 460: Special rules for long-term contracts - § 460(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 in service after December 31, 2009, and before January 1, 2011 (January 1, 2012, in the case of property described in section 168(k)(2)(B)), or after December 31, 2012, and before January 1, 2016 (January 1, 2017, in the case of property described in section 168(k)(2)(B)).” - § 460(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. - § 501(h)(4)(E), § 501(h)(4)(F), § 501(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) - Enacted 26 U.S.C. § 506. ## § 512: Unrelated business taxable income - § 512(b)(13)(E): Pub. L. 114–113 struck out cl. (iv). Text read as follows: “This subparagraph shall not apply to payments received or accrued after December 31, 2014.” ## § 529: Qualified tuition programs - § 529(c)(3)(D): Pub. L. 114–113, § 302(c)(1), added subpar. (D). - § 529(c)(3)(D): Pub. L. 114–113, § 302(b)(1), struck out subpar. (D). Text read as follows: “For purposes of applying section 72— - § 529(e)(3)(A)(iii): Pub. L. 114–113, § 302(a)(1), amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “expenses paid or incurred in 2009 or 2010 for the purchase of any computer technology or equipment (as defined in section 170(e)(6)(F)(i)) or Internet access and related services, if such technology, equipment, or services are to be used by the beneficiary and the beneficiary’s family during any of the years the beneficiary is enrolled at an eligible educational institution.” ## § 529A: Qualified ABLE programs - § 529A(b)(1)(B), § 529A(b)(1)(C), § 529A(b)(1): Pub. L. 114–113, § 303(a), inserted “and” at end of subpar. (B), redesignated subpar. (D) as (C), and struck out former subpar. (C) which read as follows: “which allows for the establishment of an ABLE account only for a designated beneficiary who is a resident of such State or a resident of a contracting State, and”. - § 529A(c)(1)(C)(i): Pub. L. 114–113, § 303(c)(2), substituted “member of the family” for “family member”. - § 529A(d)(3): Pub. L. 114–113, § 303(b)(1), struck out “and State of residence” after “the name”. - § 529A(d)(4): Pub. L. 114–113, § 303(c)(1), substituted “section 103” for “section 4”. - § 529A(e): Pub. L. 114–113, § 303(b)(2), struck out par. (7). Text read as follows: “The term ‘contracting State’ means a State without a qualified ABLE program which has entered into a contract with a State with a qualified ABLE program to provide residents of the contracting State access to a qualified ABLE program.” ## § 562: Rules applicable in determining dividends eligible for dividends paid deduction - § 562(c): Pub. L. 114–113, § 314(a), (b), designated existing provisions as par. (1), inserted heading and “or a publicly offered REIT” after “a publicly offered regulated investment company (as defined in section 67(c)(2)(B))” in text, and added par. (2). - § 562(e): Pub. L. 114–113, § 315(a), designated existing provisions as par. (1), inserted heading, and added par. (2). - § 562(e)(1): Pub. L. 114–113, § 320(b), substituted “deduction—” for “deduction, the earnings and profits of such trust for any taxable year beginning after December 31, 1980, shall be increased by the total amount of gain (if any) on the sale or exchange of real property by such trust during such taxable year.” and added subpars. (A) and (B). ## § 664: Charitable remainder trusts - § 664(e): Pub. L. 114–113 substituted “of interests” for “for purposes of charitable contribution” in heading and inserted at end of text “In the case of the early termination of a trust which is a charitable remainder unitrust by reason of subsection (d)(3), the valuation of interests in such trust for purposes of this section shall be made under rules similar to the rules of the preceding sentence.” ## § 831: Tax on insurance companies other than life insurance companies - § 831(b)(2)(A): Pub. L. 114–113, § 333(a)(1)(A), (C), (b)(1), struck out “(including interinsurers and reciprocal underwriters)” after “other than life” in introductory provisions, substituted “$2,200,000” for “$1,200,000” in cl. (i), added cl. (ii), redesignated former cl. (ii) as (iii), and, in concluding provisions, substituted “clause (iii)” for “clause (ii)” and “clauses (i) and (ii)” for “clause (i)”. - § 831(b)(2)(B), § 831(b)(2)(C): Pub. L. 114–113, § 333(a)(1)(B), added subpar. (B) and redesignated former subpar. (B) as (C). - § 831(b)(2)(C)(i): Pub. L. 114–113, § 333(a)(2), substituted “For purposes of this paragraph—” for “For purposes of subparagraph (A),”, inserted subcl. (I) designation before “in determining”, and added subcl. (II). - § 831(b)(2)(D): Pub. L. 114–113, § 333(b)(2), added subpar. (D). - § 831(d), § 831(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 - § 856(c)(3)(H): Pub. L. 114–113, § 317(a)(2), inserted “(other than a nonqualified publicly offered REIT debt instrument)” after “real estate asset”. - § 856(c)(4)(B)(ii): Pub. L. 114–113, § 312(a), substituted “20 percent” for “25 percent”. - § 856(c)(4)(B)(iii), § 856(c)(4)(B)(iv): Pub. L. 114–113, § 317(a)(3), added cl. (iii) and redesignated former cl. (iii) as (iv). - § 856(c)(5)(B): Pub. L. 114–113, § 317(a)(1), (b), inserted “or on interests in real property” after “interests in mortgages on real property”, substituted “, shares” for “and shares”, and inserted “, and debt instruments issued by publicly offered REITs” before period at end of first sentence. - § 856(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 section 1221(b)(2)(A))”. - § 856(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 as such before the close of the day on which it was acquired, originated, or entered into (or such other time as the Secretary may prescribe)”. - § 856(c)(5)(G)(iii): Pub. L. 114–113, § 319(a), added cl. (iii). - § 856(c)(5)(G)(iv): Pub. L. 114–113, § 319(b)(1), added cl. (iv). - § 856(c)(5)(L): Pub. L. 114–113, § 317(a)(4), added subpar. (L). - § 856(c)(8): Pub. L. 114–113, § 311(b), added par. (8). Former par. (8) redesignated (9). - § 856(c)(9): Pub. L. 114–113, § 318(a), added par. (9). Former par. (9) redesignated (10). - § 856(c)(9): Pub. L. 114–113, § 311(b), redesignated par. (8) as (9). - § 856(c)(10): Pub. L. 114–113, § 318(a), redesignated par. (9) as (10). - § 856(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 - § 857(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)”. - § 857(b)(6)(C): Pub. L. 114–113, § 313(b)(1), in introductory provisions, struck out “and which is described in section 1221(a)(1)” after “(as defined in section 856(c)(5)(B))”. - § 857(b)(6)(C)(iii): Pub. L. 114–113, § 313(a)(1), added subcls. (IV) and (V). - § 857(b)(6)(C)(v): Pub. L. 114–113, § 321(a)(1), inserted “or a taxable REIT subsidiary” before period at end. - § 857(b)(6)(D): Pub. L. 114–113, § 313(b)(1), in introductory provisions, struck out “and which is described in section 1221(a)(1)” after “(as defined in section 856(c)(5)(B))”. - § 857(b)(6)(D)(iv)(IV), § 857(b)(6)(D)(iv)(V): Pub. L. 114–113, § 313(a)(3), added subcls. (IV) and (V). - § 857(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 REIT subsidiary”. - § 857(b)(6)(F): Pub. L. 114–113, § 313(b)(2), amended subpar. (F) generally. Prior to amendment, text read as follows: “In determining whether or not any sale constitutes a ‘prohibited transaction’ for purposes of subparagraph (A), the fact that such sale does not meet the requirements of subparagraph (C) or (D) shall not be taken into account; and such determination, in the case of a sale not meeting such requirements, shall be made as if subparagraphs (C), (D), and (E) had not been enacted.” - § 857(b)(6)(G), § 857(b)(6)(H), § 857(b)(6)(I), § 857(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), respectively. - § 857(b)(7)(A): Pub. L. 114–113, § 321(b)(1), substituted “excess interest, and redetermined TRS service income” for “and excess interest”. - § 857(b)(7)(B)(i): Pub. L. 114–113, § 321(b)(3), substituted “subparagraph (F)” for “subparagraph (E)”. - § 857(b)(7)(E), § 857(b)(7)(F), § 857(b)(7)(G): Pub. L. 114–113, § 321(b)(2), added subpar. (E) and redesignated former subpars. (E) and (F) as (F) and (G), respectively. - § 857(d)(1): Pub. L. 114–113, § 320(a)(1), amended par. (1) generally. Prior to amendment, text read as follows: “The earnings and profits of a real estate investment trust for any taxable year (but not its accumulated earnings) shall not be reduced by any amount which is not allowable in computing its taxable income for such taxable year. For purposes of this subsection, the term ‘real estate investment trust’ includes a domestic corporation, trust, or association which is a real estate investment trust determined without regard to the requirements of subsection (a).” - § 857(d)(4), § 857(d)(5): Pub. L. 114–113, § 320(a)(2), added pars. (4) and (5). - § 857(g), § 857(h): Pub. L. 114–113, § 316(a), added subsec. (g) and redesignated former subsec. (g) as (h). ## § 871: Tax on nonresident alien individuals - § 871(k)(1)(C): Pub. L. 114–113 struck out cl. (v). Text read as follows: “The term ‘interest related dividend’ shall not include any dividend with respect to any taxable year of the company beginning after December 31, 2014.” - § 871(k)(2)(C): Pub. L. 114–113 struck out cl. (v). Text read as follows: “The term ‘short-term capital gain dividend’ shall not include any dividend with respect to any taxable year of the company beginning after December 31, 2014.” ## § 897: Disposition of investment in United States real property - § 897(c)(1)(A): Pub. L. 114–113, § 322(a)(2)(A), inserted “or subsection (k)” after “subparagraph (B)” in introductory provisions. - § 897(c)(1)(B)(iii): Pub. L. 114–113, § 325(a), added cl. (iii). - § 897(h)(4): Pub. L. 114–113, § 322(b)(1)(B), inserted “and special rules” after “Definitions” in heading. - § 897(h)(4)(A): Pub. L. 114–113, § 133(a), struck out cl. (i) designation and heading before “The term ‘qualified investment entity’ means—”, redesignated subcls. (I) and (II) of former cl. (i) as cls. (i) and (ii), respectively, and struck out former cl. (ii). Prior to amendment, text of cl. (ii) read as follows: “Clause (i)(II) shall not apply after December 31, 2014. Notwithstanding the preceding sentence, an entity described in clause (i)(II) shall be treated as a qualified investment entity for purposes of applying paragraphs (1) and (5) and section 1445 with respect to any distribution by the entity to a nonresident alien individual or a foreign corporation which is attributable directly or indirectly to a distribution to the entity from a real estate investment trust.” - § 897(h)(4)(A)(ii): Pub. L. 114–113, § 322(b)(2), which directed insertion of “and for purposes of determining whether a real estate investment trust is a domestically controlled qualified investment entity under this subsection” after “real estate investment trust”, was repealed by Pub. L. 115–141, § 101(p)(6), with cl. (ii) to be applied as if amendment had never been enacted. - § 897(h)(4)(E): Pub. L. 114–113, § 322(b)(1)(A), added subpar. (E). - § 897(k): Pub. L. 114–113, § 322(a)(1), added subsec. (k). - § 897(l): Pub. L. 114–113, § 323(a), added subsec. (l). ## § 953: Insurance income - § 953(e)(10), § 953(e): Pub. L. 114–113 redesignated par. (11) as (10) and struck out former par. (10). Prior to amendment, text of par. (10) read as follows: “This subsection and section 954(i) shall apply only to taxable years of a foreign corporation beginning after December 31, 1998, and before January 1, 2015, and to taxable years of United States shareholders with or within which any such taxable year of such foreign corporation ends. If this subsection does not apply to a taxable year of a foreign corporation beginning after December 31, 2014 (and taxable years of United States shareholders ending with or within such taxable year), then, notwithstanding the preceding sentence, subsection (a) shall be applied to such taxable years in the same manner as it would if the taxable year of the foreign corporation began in 1998.” ## § 954: Foreign base company income - § 954(c)(6)(C): Pub. L. 114–113, § 144(a), substituted “January 1, 2020” for “January 1, 2015”. - § 954(h): Pub. L. 114–113, § 128(b), struck out par. (9). Text read as follows: “This subsection, subsection (c)(2)(C)(ii), and the last sentence of subsection (e)(2) shall apply only to taxable years of a foreign corporation beginning after December 31, 1998, and before January 1, 2015, and to taxable years of United States shareholders with or within which any such taxable year of such foreign corporation ends.” ## § 1202: Partial exclusion for gain from certain small business stock - § 1202(a)(4): Pub. L. 114–113 substituted “and thereafter” for “, 2011, 2012, 2013, and 2014” in heading and struck out “and before January 1, 2015” after “of the Creating Small Business Jobs Act of 2010” in introductory provisions. ## § 1367: Adjustments to basis of stock of shareholders, etc. - § 1367(a)(2): Pub. L. 114–113 struck out “The preceding sentence shall not apply to contributions made in taxable years beginning after December 31, 2014.” at end of concluding provisions. ## § 1374: Tax imposed on certain built-in gains - § 1374(d)(7): Pub. L. 114–113 amended par. (7) generally. Prior to amendment, par. (7) defined recognition period, with special rules for certain years and for distributions to shareholders. ## § 1391: Designation procedure - § 1391(d)(1)(A)(i): Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”. ## § 1394: Tax-exempt enterprise zone facility bonds - § 1394(b)(3)(B)(i): Pub. L. 114–113, § 171(b), designated existing provisions as subcl. (I), inserted heading, substituted “Except as provided in subclause (II), references” for “References”, and added subcl. (II). - § 1394(b)(3)(B)(iii): Pub. L. 114–113, § 171(d)(1), substituted “, an enterprise community, or a qualified low-income community within an applicable nominating jurisdiction” for “or an enterprise community”. - § 1394(b)(3)(C): Pub. L. 114–113, § 171(c)(1), added subpar. (C). Former subpar. (C) redesignated (D). - § 1394(b)(3)(D): Pub. L. 114–113, § 171(c)(1), (d)(2), redesignated subpar. (C) as (D) and substituted “Other definitions” for “Definitions” in heading. Former subpar. (D) redesignated (E). - § 1394(b)(3)(D)(iii): Pub. L. 114–113, § 171(c)(2), added cl. (iii). - § 1394(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 - § 1445(a): Pub. L. 114–113, § 324(a), substituted “15 percent” for “10 percent”. - § 1445(c)(4): Pub. L. 114–113, § 324(b), added par. (4). - § 1445(e)(3), § 1445(e)(4), § 1445(e)(5): Pub. L. 114–113, § 324(a), substituted “15 percent” for “10 percent”. - § 1445(f)(3): Pub. L. 114–113, § 323(b), substituted “any person other than—” for “any person other than a United States person.” and added subpars. (A) and (B). ## § 2501: Imposition of tax - § 2501(a)(6): Pub. L. 114–113 added par. (6). ## § 3111: Rate of tax - § 3111(f): Pub. L. 114–113 added subsec. (f). ## § 3512: Treatment of certain persons as employers with respect to motion picture projects - Enacted 26 U.S.C. § 3512. ## § 5041: Imposition and rate of tax - § 5041(b)(6): Pub. L. 114–113, § 335(a)(1), struck out “which is a still wine derived primarily from apples or apple concentrate and water, containing no other fruit product, and containing at least one-half of 1 percent and less than 7 percent alcohol by volume” after “hard cider”. - § 5041(g): Pub. L. 114–113, § 335(a)(2), added subsec. (g). ## § 5061: Method of collecting tax - § 5061(d)(4)(A): Pub. L. 114–113, § 332(a)(1), designated existing provisions as cl. (i), inserted heading, substituted “Except as provided in clause (ii), in the case of” for “In the case of”, struck out “under bond for deferred payment” before “shall be the 14th day”, and added cl. (ii). - § 5061(d)(4)(B): Pub. L. 114–113, § 332(a)(2), designated existing provisions as cl. (i), inserted heading, substituted “Subparagraph (A)(i)” for “Subparagraph (A)”, and added cl. (ii). ## § 5173: Bonds - § 5173(a)(1): Pub. L. 114–113, § 332(b)(2)(A)(i), substituted “Except as provided under section 5551(d), no person” for “No person”. - § 5173(a)(2): Pub. L. 114–113, § 332(b)(2)(A)(ii), substituted “Except as provided under section 5551(d), no distilled spirits” for “No distilled spirits”. ## § 5351: Bonded wine cellar - § 5351: Pub. L. 114–113 designated existing provisions as subsec. (a), inserted heading, inserted “, except as provided under section 5551(d),” before “file bond”, struck out “Such premises shall be known as ‘bonded wine cellars’; except that any such premises engaging in production operations may, in the discretion of the Secretary, be designated as a ‘bonded winery’.” at end, and added subsec. (b). ## § 5401: Qualifying documents - § 5401(c): Pub. L. 114–113 added subsec. (c). ## § 5551: General provisions relating to bonds - § 5551(a): Pub. L. 114–113, § 332(b)(1)(A), substituted “Except as provided under subsection (d), no individual” for “No individual”. - § 5551(d): Pub. L. 114–113, § 332(b)(1)(B), added subsec. (d). ## § 6015: Relief from joint and several liability on joint return - § 6015(e)(6): Pub. L. 114–113 added par. (6). ## § 6031: Return of partnership income - § 6031(b): Pub. L. 114–113 substituted “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” for “In the case of an electing large partnership (as defined in section 775), such information shall be furnished on or before the first March 15 following the close of such taxable year.” ## § 6033: Returns by exempt organizations - § 6033(f): Pub. L. 114–113 substituted “under subsection (a)—” for “under subsection (a)”, inserted par. (1) designation before “the information”, substituted “to such organization, and” for “to such organization.”, and added par. (2). ## § 6045: Returns of brokers - § 6045(g)(2)(B)(iii): Pub. L. 114–113 added cl. (iii). ## § 6050S: Returns relating to higher education tuition and related expenses - § 6050S(b)(2)(B)(i): Pub. L. 114–113, § 212(a), struck out “or the aggregate amount billed” after “received”. - § 6050S(b)(2)(C), § 6050S(b)(2)(D): Pub. L. 114–113, § 211(b), added subpar. (C) and redesignated former subpar. (C) as (D). ## § 6051: Receipts for employees - § 6051(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 - § 6071(b): Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”. - § 6071(c), § 6071(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 - § 6103(e)(11): Pub. L. 114–113 added par. (11). ## § 6109: Identifying numbers - § 6109(i): Pub. L. 114–113 added subsec. (i). ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(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 year for which the credit is disallowed under subsection (k)(1) thereof” before comma at end. - § 6213(g)(2)(O): Pub. L. 114–113, § 203(e), added subpar. (O). - § 6213(g)(2)(P), § 6213(g)(2)(Q): Pub. L. 114–113, § 208(b)(2), added subpars. (P) and (Q). ## § 6225: Partnership adjustment by Secretary - § 6225(c)(4)(A)(i): Pub. L. 114–113, § 411(a)(1), struck out “in the case of ordinary income,” before “is a C corporation”. - § 6225(c)(5), § 6225(c)(6), § 6225(c)(7), § 6225(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 - § 6226(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 - § 6235(a)(2): Pub. L. 114–113, § 411(c)(1), substituted “paragraph (7)” for “paragraph (4)”. - § 6235(a)(3): Pub. L. 114–113, § 411(c)(2), substituted “330 days (plus the number of days of any extension consented to by the Secretary under section 6225(c)(7)” for “270 days”. ## § 6320: Notice and opportunity for hearing upon filing of notice of lien - § 6320(c): Pub. L. 114–113 substituted “(3)(B)” for “(2)(B)”. ## § 6330: Notice and opportunity for hearing before levy - § 6330(d)(1): Pub. L. 114–113, § 424(b)(1)(A), (B), substituted “Petition for review by Tax Court” for “Judicial review of determination” in heading and “petition the Tax Court for review of such determination” for “appeal such determination to the Tax Court” in text. - § 6330(d)(2), § 6330(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 - § 6402(m): Pub. L. 114–113 added subsec. (m). ## § 6404: Abatements - § 6404(h): Pub. L. 114–113, § 421(a)(1), substituted “Judicial review” for “Review of denial” in heading. - § 6404(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 brought within 180 days after the date of the mailing of the Secretary’s final determination not to abate such interest.” ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(c)(6): Pub. L. 114–113, § 185(b)(1), substituted “December 31, 2016” for “December 31, 2014”. - § 6426(d)(5), § 6426(e)(3): Pub. L. 114–113, § 192(a)(1), substituted “December 31, 2016” for “December 31, 2014”. - § 6426(j): Pub. L. 114–113, § 342(a), added subsec. (j). ## § 6427: Fuels not used for taxable purposes - § 6427(e)(6)(B): Pub. L. 114–113, § 185(b)(2), substituted “December 31, 2016” for “December 31, 2014”. - § 6427(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. - § 6652(c)(4), § 6652(c)(5), § 6652(c)(6), § 6652(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 - § 6664(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 subsection.” ## § 6676: Erroneous claim for refund or credit - § 6676(a): Pub. L. 114–113, § 209(c)(1), substituted “is due to reasonable cause” for “has a reasonable basis”. - § 6676(a): Pub. L. 114–113, § 209(b), struck out “(other than a claim for a refund or credit relating to the earned income credit under section 32)” after “income tax”. - § 6676(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 - § 6694(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 - § 6695(g): Pub. L. 114–113 inserted “child tax credit; American Opportunity Tax Credit; and” before “earned income credit” in heading and substituted “section 24, 25A(a)(1), or 32” for “section 32” in text. ## § 6721: Failure to file correct information returns - § 6721(c): Pub. L. 114–113, § 202(d)(1), substituted “Exceptions for certain de minimis failures” for “Exception for de minimis failures to include all required information” in heading. - § 6721(c)(1): Pub. L. 114–113, § 202(d)(2), substituted “Exception for de minimis failure to include all required information” for “In general” in heading. - § 6721(c)(3): Pub. L. 114–113, § 202(a), added par. (3). ## § 6722: Failure to furnish correct payee statements - § 6722(c)(3): Pub. L. 114–113 added par. (3). ## § 7123: Appeals dispute resolution procedures - § 7123(c): Pub. L. 114–113 added subsec. (c). ## § 7428: Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc. - § 7428(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 of the Government.” ## § 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 jury in the United States District Court of the District of Columbia”. ## § 7463: Disputes involving $50,000 or less - § 7463(f)(3): Pub. L. 114–113 added par. (3). ## § 7466: Judicial conduct and disability procedures - Enacted 26 U.S.C. § 7466. ## § 7470: Administration - Enacted 26 U.S.C. § 7470. ## § 7470A: Judicial conference - Enacted 26 U.S.C. § 7470A. ## § 7473: Disposition of fees - § 7473: Pub. L. 114–113 amended section generally. Prior to amendment, text read as follows: “Except as provided in section 7475, all fees received by the Tax Court shall be covered into the Treasury as miscellaneous receipts.” ## § 7482: Courts of review - § 7482(b)(1)(F): Pub. L. 114–113, § 423(a), added subpar. (F). - § 7482(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 - § 7508(e)(3): Pub. L. 114–113 added par. (3). ## § 7652: Shipments to the United States - § 7652(f)(1): Pub. L. 114–113 substituted “January 1, 2017” for “January 1, 2015”. ## § 7803: Commissioner of Internal Revenue; other officials - § 7803(a)(3), § 7803(a)(4): Pub. L. 114–113 added par. (3) and redesignated former par. (3) as (4).