Federal (United States) · Session law
Division A
67 sections
67 sections
- Pub. L. 109-432, div. A, tit. I, sec. 101DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 102EXTENSION AND MODIFICATION OF NEW MARKETS TAX CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 103ELECTION TO DEDUCT STATE AND LOCAL GENERAL SALES TAXES.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 104EXTENSION AND MODIFICATION OF RESEARCH CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 105WORK OPPORTUNITY TAX CREDIT AND WELFARE-TO-WORK CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 106ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF EARNED INCOME CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 107EXTENSION AND MODIFICATION OF QUALIFIED ZONE ACADEMY BONDS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 108ABOVE-THE-LINE DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 109EXTENSION AND EXPANSION OF EXPENSING OF BROWNFIELDS REMEDIATION COSTS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 110TAX INCENTIVES FOR INVESTMENT IN THE DISTRICT OF COLUMBIA.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 111INDIAN EMPLOYMENT TAX CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 112ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 113FIFTEEN-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS AND QUALIFIED RESTAURANT PROPERTY.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 114COVER OVER OF TAX ON DISTILLED SPIRITS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 115PARITY IN APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 116CORPORATE DONATIONS OF SCIENTIFIC PROPERTY USED FOR RESEARCH AND OF COMPUTER TECHNOLOGY AND EQUIPMENT.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 117AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 118TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR OIL AND NATURAL GAS PRODUCED FROM MARGINAL PROPERTIES.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 119AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 120EXTENSION OF BONUS DEPRECIATION FOR CERTAIN QUALIFIED GULF OPPORTUNITY ZONE PROPERTY.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 121AUTHORITY FOR UNDERCOVER OPERATIONS.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 122DISCLOSURES OF CERTAIN TAX RETURN INFORMATION.Enacted
- Pub. L. 109-432, div. A, tit. I, sec. 123SPECIAL RULE FOR ELECTIONS UNDER EXPIRED PROVISIONS.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 201CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE RESOURCES.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 202CREDIT TO HOLDERS OF CLEAN RENEWABLE ENERGY BONDS.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 203PERFORMANCE STANDARDS FOR SULFUR DIOXIDE REMOVAL IN ADVANCED COAL-BASED GENERATION TECHNOLOGY UNITS DESIGNED TO USE SUBBITUMINOUS COAL.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 204DEDUCTION FOR ENERGY EFFICIENT COMMERCIAL BUILDINGS.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 205CREDIT FOR NEW ENERGY EFFICIENT HOMES.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 206CREDIT FOR RESIDENTIAL ENERGY EFFICIENT PROPERTY.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 207ENERGY CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 208SPECIAL RULE FOR QUALIFIED METHANOL OR ETHANOL FUEL.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 209SPECIAL DEPRECIATION ALLOWANCE FOR CELLULOSIC BIOMASS ETHANOL PLANT PROPERTY.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 210EXPENDITURES PERMITTED FROM THE LEAKING UNDERGROUND STORAGE TANK TRUST FUND.Enacted
- Pub. L. 109-432, div. A, tit. II, sec. 211TREATMENT OF COKE AND COKE GAS.Enacted
- Pub. L. 109-432, div. A, tit. III, sec. 301SHORT TITLE.Enacted
- Pub. L. 109-432, div. A, tit. III, sec. 302FSA AND HRA TERMINATIONS TO FUND HSAS.Enacted
- Pub. L. 109-432, div. A, tit. III, sec. 303REPEAL OF ANNUAL DEDUCTIBLE LIMITATION ON HSA CONTRIBUTIONS.Enacted
- Pub. L. 109-432, div. A, tit. III, sec. 304MODIFICATION OF COST-OF-LIVING ADJUSTMENT.Enacted
- Pub. L. 109-432, div. A, tit. III, sec. 305CONTRIBUTION LIMITATION NOT REDUCED FOR PART-YEAR COVERAGE.Enacted
- Pub. L. 109-432, div. A, tit. III, sec. 306EXCEPTION TO REQUIREMENT FOR EMPLOYERS TO MAKE COMPARABLE HEALTH SAVINGS ACCOUNT CONTRIBUTIONS.Enacted
- Pub. L. 109-432, div. A, tit. III, sec. 307ONE-TIME DISTRIBUTION FROM INDIVIDUAL RETIREMENT PLANS TO FUND HSAs.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 401DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 402CREDIT FOR PRIOR YEAR MINIMUM TAX LIABILITY MADE REFUNDABLE AFTER PERIOD OF YEARS.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 403RETURNS REQUIRED IN CONNECTION WITH CERTAIN OPTIONS.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 404PARTIAL EXPENSING FOR ADVANCED MINE SAFETY EQUIPMENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 405MINE RESCUE TEAM TRAINING TAX CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 406WHISTLEBLOWER REFORMS.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 407FRIVOLOUS TAX SUBMISSIONS.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 408ADDITION OF MENINGOCOCCAL AND HUMAN PAPILLOMAVIRUS VACCINES TO LIST OF TAXABLE VACCINES.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 409CLARIFICATION OF TAXATION OF CERTAIN SETTLEMENT FUNDS MADE PERMANENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 410MODIFICATION OF ACTIVE BUSINESS DEFINITION UNDER SECTION 355 MADE PERMANENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 411REVISION OF STATE VETERANS LIMIT MADE PERMANENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 412CAPITAL GAINS TREATMENT FOR CERTAIN SELF-CREATED MUSICAL WORKS MADE PERMANENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 413REDUCTION IN MINIMUM VESSEL TONNAGE WHICH QUALIFIES FOR TONNAGE TAX MADE PERMANENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 414MODIFICATION OF SPECIAL ARBITRAGE RULE FOR CERTAIN FUNDS MADE PERMANENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 415GREAT LAKES DOMESTIC SHIPPING TO NOT DISQUALIFY VESSEL FROM TONNAGE TAX.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 416USE OF QUALIFIED MORTGAGE BONDS TO FINANCE RESIDENCES FOR VETERANS WITHOUT REGARD TO FIRST-TIME HOMEBUYER REQUIREMENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 417EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL RESIDENCE BY CERTAIN EMPLOYEES OF THE INTELLIGENCE COMMUNITY.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 418SALE OF PROPERTY BY JUDICIAL OFFICERS.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 419PREMIUMS FOR MORTGAGE INSURANCE.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 420MODIFICATION OF REFUNDS FOR KEROSENE USED IN AVIATION.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 421REGIONAL INCOME TAX AGENCIES TREATED AS STATES FOR PURPOSES OF CONFIDENTIALITY AND DISCLOSURE REQUIREMENTS.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 422DESIGNATION OF WINES BY SEMI-GENERIC NAMES.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 423MODIFICATION OF RAILROAD TRACK MAINTENANCE CREDIT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 424MODIFICATION OF EXCISE TAX ON UNRELATED BUSINESS TAXABLE INCOME OF CHARITABLE REMAINDER TRUSTS.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 425LOANS TO QUALIFIED CONTINUING CARE FACILITIES MADE PERMANENT.Enacted
- Pub. L. 109-432, div. A, tit. IV, sec. 426TECHNICAL CORRECTIONS.Enacted