Federal (United States) · Session law
Pub. L. 108-121 — To amend title 10, United States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased members of the Armed Forces and to exclude such gratuity from gross income, to provide additional tax relief for members of the Armed Forces and their families, and for other purposes.
11 sections
11 sections
- Pub. L. 108-121, tit. I, sec. 101EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL RESIDENCE BY A MEMBER OF THE UNIFORMED SERVICES OR THE FOREIGN SERVICE.Enacted
- Pub. L. 108-121, tit. I, sec. 102TREATMENT OF DEATH GRATUITIES PAYABLE WITH RESPECT TO DECEASED MEMBERS OF THE ARMED FORCES.Enacted
- Pub. L. 108-121, tit. I, sec. 103EXCLUSION FOR AMOUNTS RECEIVED UNDER DEPARTMENT OF DEFENSE HOMEOWNERS ASSISTANCE PROGRAM.Enacted
- Pub. L. 108-121, tit. I, sec. 104EXPANSION OF COMBAT ZONE FILING RULES TO CONTINGENCY OPERATIONS.Enacted
- Pub. L. 108-121, tit. I, sec. 105MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX FOR CERTAIN VETERANS’ ORGANIZATIONS.Enacted
- Pub. L. 108-121, tit. I, sec. 106CLARIFICATION OF THE TREATMENT OF CERTAIN DEPENDENT CARE ASSISTANCE PROGRAMS.Enacted
- Pub. L. 108-121, tit. I, sec. 107CLARIFICATION RELATING TO EXCEPTION FROM ADDITIONAL TAX ON CERTAIN DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS, ETC., ON ACCOUNT OF ATTENDANCE AT MILITARY ACADEMY.Enacted
- Pub. L. 108-121, tit. I, sec. 108SUSPENSION OF TAX-EXEMPT STATUS OF TERRORIST ORGANIZATIONS.Enacted
- Pub. L. 108-121, tit. I, sec. 109ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT TRAVEL EXPENSES OF NATIONAL GUARD AND RESERVE MEMBERS.Enacted
- Pub. L. 108-121, tit. I, sec. 110TAX RELIEF AND ASSISTANCE FOR FAMILIES OF SPACE SHUTTLE COLUMBIA HEROES.Enacted
- Pub. L. 108-121, tit. II, sec. 201EXTENSION OF CUSTOMS USER FEES.Enacted