Federal (United States) · Session law
Pub. L. 108-311 — To amend the Internal Revenue Code of 1986 to provide tax relief for working families, and for other purposes.
43 sections
43 sections
- Pub. L. 108-311, tit. I, sec. 101REPEAL OF SCHEDULED REDUCTIONS IN CHILD TAX CREDIT, MARRIAGE PENALTY RELIEF, AND 10-PERCENT RATE BRACKET.Enacted
- Pub. L. 108-311, tit. I, sec. 102ACCELERATION OF INCREASE IN REFUNDABILITY OF THE CHILD TAX CREDIT.Enacted
- Pub. L. 108-311, tit. I, sec. 103EXTENSION OF MINIMUM TAX RELIEF TO INDIVIDUALS.Enacted
- Pub. L. 108-311, tit. I, sec. 104EARNED INCOME INCLUDES COMBAT PAY.Enacted
- Pub. L. 108-311, tit. I, sec. 105APPLICATION OF EGTRRA SUNSET TO THIS TITLE.Enacted
- Pub. L. 108-311, tit. II, sec. 201UNIFORM DEFINITION OF CHILD, ETC.Enacted
- Pub. L. 108-311, tit. II, sec. 202MODIFICATIONS OF DEFINITION OF HEAD OF HOUSEHOLD.Enacted
- Pub. L. 108-311, tit. II, sec. 203MODIFICATIONS OF DEPENDENT CARE CREDIT.Enacted
- Pub. L. 108-311, tit. II, sec. 204MODIFICATIONS OF CHILD TAX CREDIT.Enacted
- Pub. L. 108-311, tit. II, sec. 205MODIFICATIONS OF EARNED INCOME CREDIT.Enacted
- Pub. L. 108-311, tit. II, sec. 206MODIFICATIONS OF DEDUCTION FOR PERSONAL EXEMPTION FOR DEPENDENTS.Enacted
- Pub. L. 108-311, tit. II, sec. 207TECHNICAL AND CONFORMING AMENDMENTS.Enacted
- Pub. L. 108-311, tit. II, sec. 208EFFECTIVE DATE.Enacted
- Pub. L. 108-311, tit. III, sec. 301RESEARCH CREDIT.Enacted
- Pub. L. 108-311, tit. III, sec. 302PARITY IN THE APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS.Enacted
- Pub. L. 108-311, tit. III, sec. 303WORK OPPORTUNITY CREDIT AND WELFARE-TO-WORK CREDIT.Enacted
- Pub. L. 108-311, tit. III, sec. 304QUALIFIED ZONE ACADEMY BONDS.Enacted
- Pub. L. 108-311, tit. III, sec. 305COVER OVER OF TAX ON DISTILLED SPIRITS.Enacted
- Pub. L. 108-311, tit. III, sec. 306DEDUCTION FOR CORPORATE DONATIONS OF SCIENTIFIC PROPERTY AND COMPUTER TECHNOLOGY.Enacted
- Pub. L. 108-311, tit. III, sec. 307DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS.Enacted
- Pub. L. 108-311, tit. III, sec. 308EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.Enacted
- Pub. L. 108-311, tit. III, sec. 309CERTAIN NEW YORK LIBERTY ZONE BENEFITS.Enacted
- Pub. L. 108-311, tit. III, sec. 310TAX INCENTIVES FOR INVESTMENT IN THE DISTRICT OF COLUMBIA.Enacted
- Pub. L. 108-311, tit. III, sec. 311DISCLOSURE OF TAX INFORMATION TO FACILITATE COMBINED EMPLOYMENT TAX REPORTING.Enacted
- Pub. L. 108-311, tit. III, sec. 312ALLOWANCE OF NONREFUNDABLE PERSONAL CREDITS AGAINST REGULAR AND MINIMUM TAX LIABILITY.Enacted
- Pub. L. 108-311, tit. III, sec. 313CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE RESOURCES.Enacted
- Pub. L. 108-311, tit. III, sec. 314TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR OIL AND NATURAL GAS PRODUCED FROM MARGINAL PROPERTIES.Enacted
- Pub. L. 108-311, tit. III, sec. 315INDIAN EMPLOYMENT TAX CREDIT.Enacted
- Pub. L. 108-311, tit. III, sec. 316ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATION.Enacted
- Pub. L. 108-311, tit. III, sec. 317DISCLOSURE OF RETURN INFORMATION RELATING TO STUDENT LOANS.Enacted
- Pub. L. 108-311, tit. III, sec. 318ELIMINATION OF PHASEOUT OF CREDIT FOR QUALIFIED ELECTRIC VEHICLES FOR 2004 AND 2005.Enacted
- Pub. L. 108-311, tit. III, sec. 319ELIMINATION OF PHASEOUT FOR DEDUCTION FOR CLEAN-FUEL VEHICLE PROPERTY FOR 2004 AND 2005.Enacted
- Pub. L. 108-311, tit. III, sec. 320DISCLOSURES RELATING TO TERRORIST ACTIVITIES.Enacted
- Pub. L. 108-311, tit. III, sec. 321JOINT REVIEW OF STRATEGIC PLANS AND BUDGET FOR THE INTERNAL REVENUE SERVICE.Enacted
- Pub. L. 108-311, tit. III, sec. 322AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS.Enacted
- Pub. L. 108-311, tit. IV, sec. 401AMENDMENTS RELATED TO MEDICARE PRESCRIPTION DRUG, IMPROVEMENT, AND MODERNIZATION ACT OF 2003.Enacted
- Pub. L. 108-311, tit. IV, sec. 402AMENDMENTS RELATED TO JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT OF 2003.Enacted
- Pub. L. 108-311, tit. IV, sec. 403AMENDMENTS RELATED TO JOB CREATION AND WORKER ASSISTANCE ACT OF 2002.Enacted
- Pub. L. 108-311, tit. IV, sec. 404AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001.Enacted
- Pub. L. 108-311, tit. IV, sec. 405AMENDMENTS RELATED TO COMMUNITY RENEWAL TAX RELIEF ACT OF 2000.Enacted
- Pub. L. 108-311, tit. IV, sec. 406AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997.Enacted
- Pub. L. 108-311, tit. IV, sec. 407AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTECTION ACT OF 1996.Enacted
- Pub. L. 108-311, tit. IV, sec. 408CLERICAL AMENDMENTS.Enacted