Federal (United States) · Session law
Subtitle C
75 sections
4 groups
27 sections filed directly here
- Pub. L. 115-97, tit. I, subtit. C, pt. I, sec. 1300121-PERCENT CORPORATE TAX RATE.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. I, sec. 13002REDUCTION IN DIVIDEND RECEIVED DEDUCTIONS TO REFLECT LOWER CORPORATE INCOME TAX RATES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. II, sec. 13101MODIFICATIONS OF RULES FOR EXPENSING DEPRECIABLE BUSINESS ASSETS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. II, sec. 13102SMALL BUSINESS ACCOUNTING METHOD REFORM AND SIMPLIFICATION.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13301LIMITATION ON DEDUCTION FOR INTEREST.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13302MODIFICATION OF NET OPERATING LOSS DEDUCTION.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13303LIKE-KIND EXCHANGES OF REAL PROPERTY.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13304LIMITATION ON DEDUCTION BY EMPLOYERS OF EXPENSES FOR FRINGE BENEFITS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13305REPEAL OF DEDUCTION FOR INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13306DENIAL OF DEDUCTION FOR CERTAIN FINES, PENALTIES, AND OTHER AMOUNTS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13307DENIAL OF DEDUCTION FOR SETTLEMENTS SUBJECT TO NONDISCLOSURE AGREEMENTS PAID IN CONNECTION WITH SEXUAL HARASSMENT OR SEXUAL ABUSE.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13308REPEAL OF DEDUCTION FOR LOCAL LOBBYING EXPENSES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13309RECHARACTERIZATION OF CERTAIN GAINS IN THE CASE OF PARTNERSHIP PROFITS INTERESTS HELD IN CONNECTION WITH PERFORMANCE OF INVESTMENT SERVICES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13310PROHIBITION ON CASH, GIFT CARDS, AND OTHER NON-TANGIBLE PERSONAL PROPERTY AS EMPLOYEE ACHIEVEMENT AWARDS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13311ELIMINATION OF DEDUCTION FOR LIVING EXPENSES INCURRED BY MEMBERS OF CONGRESS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13312CERTAIN CONTRIBUTIONS BY GOVERNMENTAL ENTITIES NOT TREATED AS CONTRIBUTIONS TO CAPITAL.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13313REPEAL OF ROLLOVER OF PUBLICLY TRADED SECURITIES GAIN INTO SPECIALIZED SMALL BUSINESS INVESTMENT COMPANIES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. IV, sec. 13314CERTAIN SELF-CREATED PROPERTY NOT TREATED AS A CAPITAL ASSET.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. V, sec. 13401MODIFICATION OF ORPHAN DRUG CREDIT.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. V, sec. 13402REHABILITATION CREDIT LIMITED TO CERTIFIED HISTORIC STRUCTURES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. V, sec. 13403EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL LEAVE.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. V, sec. 13404REPEAL OF TAX CREDIT BONDS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VIII, sec. 13701EXCISE TAX BASED ON INVESTMENT INCOME OF PRIVATE COLLEGES AND UNIVERSITIES.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VIII, sec. 13702UNRELATED BUSINESS TAXABLE INCOME SEPARATELY COMPUTED FOR EACH TRADE OR BUSINESS ACTIVITY.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VIII, sec. 13703UNRELATED BUSINESS TAXABLE INCOME INCREASED BY AMOUNT OF CERTAIN FRINGE BENEFIT EXPENSES FOR WHICH DEDUCTION IS DISALLOWED.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VIII, sec. 13704REPEAL OF DEDUCTION FOR AMOUNTS PAID IN EXCHANGE FOR COLLEGE ATHLETIC EVENT SEATING RIGHTS.Enacted
- Pub. L. 115-97, tit. I, subtit. C, pt. VIII, sec. 13705REPEAL OF SUBSTANTIATION EXCEPTION IN CASE OF CONTRIBUTIONS REPORTED BY DONEE.Enacted