Federal (United States) · Session law
Pub. L. 109-135 — To amend the Internal Revenue Code of 1986 to provide tax benefits for the Gulf Opportunity Zone and certain areas affected by Hurricanes Rita and Wilma, and for other purposes.
26 sections
1 group
12 sections filed directly here
- Pub. L. 109-135, tit. I, sec. 101TAX BENEFITS FOR GULF OPPORTUNITY ZONE.Enacted
- Pub. L. 109-135, tit. I, sec. 102EXPANSION OF HOPE SCHOLARSHIP AND LIFETIME LEARNING CREDIT FOR STUDENTS IN THE GULF OPPORTUNITY ZONE.Enacted
- Pub. L. 109-135, tit. I, sec. 103HOUSING RELIEF FOR INDIVIDUALS AFFECTED BY HURRICANE KATRINA.Enacted
- Pub. L. 109-135, tit. I, sec. 104EXTENSION OF SPECIAL RULES FOR MORTGAGE REVENUE BONDS.Enacted
- Pub. L. 109-135, tit. I, sec. 105SPECIAL EXTENSION OF BONUS DEPRECIATION PLACED IN SERVICE DATE FOR TAXPAYERS AFFECTED BY HURRICANES KATRINA, RITA, AND WILMA.Enacted
- Pub. L. 109-135, tit. II, sec. 201EXTENSION OF CERTAIN EMERGENCY TAX RELIEF FOR HURRICANE KATRINA TO HURRICANES RITA AND WILMA.Enacted
- Pub. L. 109-135, tit. III, sec. 301GULF COAST RECOVERY BONDS.Enacted
- Pub. L. 109-135, tit. III, sec. 302ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF EARNED INCOME CREDIT.Enacted
- Pub. L. 109-135, tit. III, sec. 303MODIFICATION OF EFFECTIVE DATE OF EXCEPTION FROM SUSPENSION RULES FOR CERTAIN LISTED AND REPORTABLE TRANSACTIONS.Enacted
- Pub. L. 109-135, tit. III, sec. 304AUTHORITY FOR UNDERCOVER OPERATIONS.Enacted
- Pub. L. 109-135, tit. III, sec. 305DISCLOSURES OF CERTAIN TAX RETURN INFORMATION.Enacted
- Pub. L. 109-135, tit. V, sec. 501EMERGENCY REQUIREMENT.Enacted