Federal (United States) · Session law
Pub. L. 110-245 — To amend the Internal Revenue Code of 1986 to provide benefits for military personnel, and for other purposes.
23 sections
23 sections
- Pub. L. 110-245, tit. I, sec. 101RECOVERY REBATE PROVIDED TO MILITARY FAMILIES.Enacted
- Pub. L. 110-245, tit. I, sec. 102ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF EARNED INCOME TAX CREDIT.Enacted
- Pub. L. 110-245, tit. I, sec. 103MODIFICATION OF MORTGAGE REVENUE BONDS FOR VETERANS.Enacted
- Pub. L. 110-245, tit. I, sec. 104SURVIVOR AND DISABILITY PAYMENTS WITH RESPECT TO QUALIFIED MILITARY SERVICE.Enacted
- Pub. L. 110-245, tit. I, sec. 105TREATMENT OF DIFFERENTIAL MILITARY PAY AS WAGES.Enacted
- Pub. L. 110-245, tit. I, sec. 106SPECIAL PERIOD OF LIMITATION WHEN UNIFORMED SERVICES RETIRED PAY IS REDUCED AS A RESULT OF AWARD OF DISABILITY COMPENSATION.Enacted
- Pub. L. 110-245, tit. I, sec. 107DISTRIBUTIONS FROM RETIREMENT PLANS TO INDIVIDUALS CALLED TO ACTIVE DUTY.Enacted
- Pub. L. 110-245, tit. I, sec. 108AUTHORITY TO DISCLOSE RETURN INFORMATION FOR CERTAIN VETERANS PROGRAMS MADE PERMANENT.Enacted
- Pub. L. 110-245, tit. I, sec. 109CONTRIBUTIONS OF MILITARY DEATH GRATUITIES TO ROTH IRAS AND EDUCATION SAVINGS ACCOUNTS.Enacted
- Pub. L. 110-245, tit. I, sec. 110SUSPENSION OF 5-YEAR PERIOD DURING SERVICE WITH THE PEACE CORPS.Enacted
- Pub. L. 110-245, tit. I, sec. 111CREDIT FOR EMPLOYER DIFFERENTIAL WAGE PAYMENTS TO EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.Enacted
- Pub. L. 110-245, tit. I, sec. 112STATE PAYMENTS TO SERVICE MEMBERS TREATED AS QUALIFIED MILITARY BENEFITS.Enacted
- Pub. L. 110-245, tit. I, sec. 113PERMANENT EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL RESIDENCE BY CERTAIN EMPLOYEES OF THE INTELLIGENCE COMMUNITY.Enacted
- Pub. L. 110-245, tit. I, sec. 114SPECIAL DISPOSITION RULES FOR UNUSED BENEFITS IN HEALTH FLEXIBLE SPENDING ARRANGEMENTS OF INDIVIDUALS CALLED TO ACTIVE DUTY.Enacted
- Pub. L. 110-245, tit. I, sec. 115TECHNICAL CORRECTION RELATED TO EXCLUSION OF CERTAIN PROPERTY TAX REBATES AND OTHER BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.Enacted
- Pub. L. 110-245, tit. II, sec. 201TREATMENT OF UNIFORMED SERVICE CASH REMUNERATION AS EARNED INCOME.Enacted
- Pub. L. 110-245, tit. II, sec. 202STATE ANNUITIES FOR CERTAIN VETERANS TO BE DISREGARDED IN DETERMINING SUPPLEMENTAL SECURITY INCOME BENEFITS.Enacted
- Pub. L. 110-245, tit. II, sec. 203EXCLUSION OF AMERICORPS BENEFITS FOR PURPOSES OF DETERMINING SUPPLEMENTAL SECURITY INCOME ELIGIBILITY AND BENEFIT AMOUNTS.Enacted
- Pub. L. 110-245, tit. II, sec. 204EFFECTIVE DATE.Enacted
- Pub. L. 110-245, tit. III, sec. 301REVISION OF TAX RULES ON EXPATRIATION.Enacted
- Pub. L. 110-245, tit. III, sec. 302CERTAIN DOMESTICALLY CONTROLLED FOREIGN PERSONS PERFORMING SERVICES UNDER CONTRACT WITH UNITED STATES GOVERNMENT TREATED AS AMERICAN EMPLOYERS.Enacted
- Pub. L. 110-245, tit. III, sec. 303INCREASE IN MINIMUM PENALTY ON FAILURE TO FILE A RETURN OF TAX.Enacted
- Pub. L. 110-245, tit. IV, sec. 401PARITY IN THE APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS.Enacted