Pub. L. 117-2 Mar. 11, 2021

135 Stat. 159 · Changed 35 sections of the Code

Bill H.R. 1319 · House report H. Rept. 117-7 · Bluebook JCT general explanation (2023)

§ 21 Expenses for household and dependent care services necessary for gainful employment

  • (g) Pub. L. 117–2, § 9631(a), added subsec. (g).
  • (h) Pub. L. 117–2, § 9631(b), added subsec. (h).

§ 24 Child tax credit

  • (i) Pub. L. 117–2, § 9611(a), added subsec. (i).
  • (j) Pub. L. 117–2, § 9611(b)(2), added subsec. (j).
  • (k) Pub. L. 117–2, § 9612(a), added subsec. (k).

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

§ 32 Earned income

  • (c)(1)(A) Pub. L. 117–2, § 9623(b)(1), struck out concluding provisions which read as follows: “For purposes of the preceding…
  • (c)(1)(E)(ii) Pub. L. 117–2, § 9623(b)(2), struck out “(within the meaning of section 7703)” after “is married”.
  • (c)(1) Pub. L. 117–2, § 9622(a), struck out heading and text of subpar. (F). Text read as follows: “No credit shall be allowed…
  • (d) Pub. L. 117–2, § 9623(a), designated existing provisions as par. (1), inserted heading, and added par. (2).
  • (d)(1) Pub. L. 117–2, § 9623(b)(3), struck out “(within the meaning of section 7703)” after “is married”.
  • (i)(1) Pub. L. 117–2, § 9624(a), substituted “$10,000” for “$2,200”.
  • (j)(1) Pub. L. 117–2, § 9624(b)(1), inserted “(2021 in the case of the dollar amount in subsection (i)(1))” after “2015” in…
  • (j)(1)(B)(i) Pub. L. 117–2, § 9624(b)(2)(A), substituted “subsection (b)(2)(A)” for “subsections (b)(2)(A) and (i)(1)”.
  • (j)(1)(B)(iii) Pub. L. 117–2, § 9624(b)(2)(B)–(4), added cl. (iii).
  • (n) Pub. L. 117–2, § 9621(a), added subsec. (n).

§ 35 Health insurance costs of eligible individuals

  • (g)(9) Pub. L. 117–2 amended par. (9) generally. Prior to amendment, par. (9) related to COBRA premium assistance.

§ 36B Refundable credit for coverage under a qualified health plan

  • (b)(3)(A)(iii) Pub. L. 117–2, § 9661(a), added cl. (iii).
  • (c)(1)(E) Pub. L. 117–2, § 9661(b), added subpar. (E).
  • (f)(2) Pub. L. 117–2, § 9662(a), added cl. (iii).
  • (g) (h) Pub. L. 117–2, § 9663(a), added subsec. (g) and redesignated former subsec. (g) as (h).

§ 74 Prizes and awards

  • (d)(2)(B) Pub. L. 117–2 inserted “85(c),” before “86”.

§ 85 Unemployment compensation

  • (c) Pub. L. 117–2 added subsec. (c).

§ 86 Social security and tier 1 railroad retirement benefits

  • (b)(2)(A) Pub. L. 117–2 inserted “85(c),” before “135”.

§ 108 Income from discharge of indebtedness

  • (f)(5) Pub. L. 117–2 added par. (5) and struck out former par. (5) which related to discharges on account of death or…

§ 129 Dependent care assistance programs

§ 135 Income from United States savings bonds used to pay higher education tuition and fees

  • (c)(4)(A) Pub. L. 117–2 inserted “85(c),” before “137”.

§ 137 Adoption assistance programs

  • (b)(3)(A) Pub. L. 117–2 inserted “85(c)” before “221”.

§ 139I Continuation coverage premium assistance

§ 162 Trade or business expenses

  • (m)(3)(C) (m)(3)(D) Pub. L. 117–2 added subpar. (C), redesignated former subpar. (C) as (D), and, in subpar. (D), substituted “employee…

§ 219 Retirement savings

  • (g)(3)(A)(ii) Pub. L. 117–2 inserted “85(c),” before “135”.

§ 221 Interest on education loans

  • (b)(2)(C)(i) Pub. L. 117–2 inserted “85(c)” before “911”.

§ 430 Minimum funding standards for single-employer defined benefit pension plans

  • (c)(8) Pub. L. 117–2, § 9705(a), added par. (8).
  • (h)(2)(C)(iv)(I) Pub. L. 117–2, § 9706(a)(2), inserted at end “Notwithstanding anything in this subclause, if the average of the first…
  • (h)(2)(C)(iv)(II) Pub. L. 117–2, § 9706(a)(1), amended table generally. Prior to amendment, table related to applicable minimum and…
  • (m) Pub. L. 117–2, § 9707(a), amended subsec. (m) generally, revising special rules for community newspaper plans.

§ 431 Minimum funding standards for multiemployer plans

§ 432 Additional funding rules for multiemployer plans in endangered status or critical status

  • (a)(4) Pub. L. 117–2, § 9704(d)(1), added par. (4).
  • (b)(7) Pub. L. 117–2, § 9704(d)(2), added par. (7).
  • (k) Pub. L. 117–2, § 9704(d)(3), added subsec. (k).

§ 461 General rule for taxable year of deduction

  • (l)(1) Pub. L. 117–2 substituted “January 1, 2027” for “January 1, 2026” in two places.

§ 469 Passive activity losses and credits limited

  • (i)(3)(E)(ii) Pub. L. 117–2 substituted “85(c), 135, and 137” for “135 and 137”.

§ 864 Definitions and special rules

  • (f) Pub. L. 117–2 struck out subsec. (f) which related to election to allocate interest and other expenses on worldwide…

§ 3131 Credit for paid sick leave

§ 3132 Payroll credit for paid family leave

§ 3133 Special rule related to tax on employers

§ 3134 Employee retention credit for employers subject to closure due to COVID–19

§ 3402 Income tax collected at source

  • (f)(1)(C) Pub. L. 117–2 substituted “section 24 (determined after application of subsection (j) thereof)” for “section 24(a)”.

§ 6050W Returns relating to payments made in settlement of payment card and third party network transactions

  • (c)(3) Pub. L. 117–2, § 9674(b), inserted “described in subsection (d)(3)(A)(iii)” after “any transaction”.
  • (e) Pub. L. 117–2, § 9674(a), amended subsec. (e) generally. Prior to amendment, subsec. (e) related to an exception for de…

§ 6211 Definition of a deficiency

  • (b)(4)(A) Pub. L. 117–2, § 9631(c)(1), inserted “21 by reason of subsection (g) thereof,” before “24”.
  • (b)(4)(A) Pub. L. 117–2, § 9611(b)(4)(B), substituted “24 by reason of subsections (d) and (i)(1) thereof” for “24(d)” and…
  • (b)(4)(A) Pub. L. 117–2, § 9601(c)(1), substituted “6428, 6428A, and 6428B” for “6428, and 6428A”.

§ 6428B 2021 recovery rebates to individuals

§ 6432 Continuation coverage premium assistance

§ 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance

§ 7527A Advance payment of child tax credit

§ 7530 Application of earned income tax credit to possessions of the United States