Federal (United States) · Session law
Pub. L. 112-240 — Entitled the “American Taxpayer Relief Act of 2012”.
96 sections
2 groups
64 sections filed directly here
- Pub. L. 112-240, tit. I, sec. 101PERMANENT EXTENSION AND MODIFICATION OF 2001 TAX RELIEF.Enacted
- Pub. L. 112-240, tit. I, sec. 102PERMANENT EXTENSION AND MODIFICATION OF 2003 TAX RELIEF.Enacted
- Pub. L. 112-240, tit. I, sec. 103EXTENSION OF 2009 TAX RELIEF.Enacted
- Pub. L. 112-240, tit. I, sec. 104PERMANENT ALTERNATIVE MINIMUM TAX RELIEF.Enacted
- Pub. L. 112-240, tit. II, sec. 201EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.Enacted
- Pub. L. 112-240, tit. II, sec. 202EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.Enacted
- Pub. L. 112-240, tit. II, sec. 203EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.Enacted
- Pub. L. 112-240, tit. II, sec. 204EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST.Enacted
- Pub. L. 112-240, tit. II, sec. 205EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.Enacted
- Pub. L. 112-240, tit. II, sec. 206EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES.Enacted
- Pub. L. 112-240, tit. II, sec. 207EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.Enacted
- Pub. L. 112-240, tit. II, sec. 208EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.Enacted
- Pub. L. 112-240, tit. II, sec. 209IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE INTERNAL REVENUE SERVICE TO DISCLOSE CERTAIN RETURN AND RETURN INFORMATION TO CERTAIN PRISON OFFICIALS.Enacted
- Pub. L. 112-240, tit. III, sec. 301EXTENSION AND MODIFICATION OF RESEARCH CREDIT.Enacted
- Pub. L. 112-240, tit. III, sec. 302EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW BUILDINGS.Enacted
- Pub. L. 112-240, tit. III, sec. 303EXTENSION OF HOUSING ALLOWANCE EXCLUSION FOR DETERMINING AREA MEDIAN GROSS INCOME FOR QUALIFIED RESIDENTIAL RENTAL PROJECT EXEMPT FACILITY BONDS.Enacted
- Pub. L. 112-240, tit. III, sec. 304EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.Enacted
- Pub. L. 112-240, tit. III, sec. 305EXTENSION OF NEW MARKETS TAX CREDIT.Enacted
- Pub. L. 112-240, tit. III, sec. 306EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.Enacted
- Pub. L. 112-240, tit. III, sec. 307EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.Enacted
- Pub. L. 112-240, tit. III, sec. 308EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.Enacted
- Pub. L. 112-240, tit. III, sec. 309EXTENSION OF WORK OPPORTUNITY TAX CREDIT.Enacted
- Pub. L. 112-240, tit. III, sec. 310EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.Enacted
- Pub. L. 112-240, tit. III, sec. 311EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS.Enacted
- Pub. L. 112-240, tit. III, sec. 312EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES.Enacted
- Pub. L. 112-240, tit. III, sec. 313EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION.Enacted
- Pub. L. 112-240, tit. III, sec. 314EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.Enacted
- Pub. L. 112-240, tit. III, sec. 315EXTENSION OF INCREASED EXPENSING LIMITATIONS AND TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 179 PROPERTY.Enacted
- Pub. L. 112-240, tit. III, sec. 316EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.Enacted
- Pub. L. 112-240, tit. III, sec. 317EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.Enacted
- Pub. L. 112-240, tit. III, sec. 318EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.Enacted
- Pub. L. 112-240, tit. III, sec. 319EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.Enacted
- Pub. L. 112-240, tit. III, sec. 320EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 112-240, tit. III, sec. 321EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREATMENT UNDER FIRPTA.Enacted
- Pub. L. 112-240, tit. III, sec. 322EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE FINANCING INCOME.Enacted
- Pub. L. 112-240, tit. III, sec. 323EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL HOLDING COMPANY RULES.Enacted
- Pub. L. 112-240, tit. III, sec. 324EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.Enacted
- Pub. L. 112-240, tit. III, sec. 325EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY.Enacted
- Pub. L. 112-240, tit. III, sec. 326EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION PERIOD FOR BUILT-IN GAINS TAX.Enacted
- Pub. L. 112-240, tit. III, sec. 327EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES.Enacted
- Pub. L. 112-240, tit. III, sec. 328EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK LIBERTY ZONE.Enacted
- Pub. L. 112-240, tit. III, sec. 329EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS.Enacted
- Pub. L. 112-240, tit. III, sec. 330MODIFICATION AND EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.Enacted
- Pub. L. 112-240, tit. III, sec. 331EXTENSION AND MODIFICATION OF BONUS DEPRECIATION.Enacted
- Pub. L. 112-240, tit. IV, sec. 401EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING HOMES.Enacted
- Pub. L. 112-240, tit. IV, sec. 402EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.Enacted
- Pub. L. 112-240, tit. IV, sec. 403EXTENSION OF CREDIT FOR 2- OR 3-WHEELED PLUG-IN ELECTRIC VEHICLES.Enacted
- Pub. L. 112-240, tit. IV, sec. 404EXTENSION AND MODIFICATION OF CELLULOSIC BIOFUEL PRODUCER CREDIT.Enacted
- Pub. L. 112-240, tit. IV, sec. 405EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.Enacted
- Pub. L. 112-240, tit. IV, sec. 406EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES PLACED IN SERVICE BEFORE 2009.Enacted
- Pub. L. 112-240, tit. IV, sec. 407EXTENSION AND MODIFICATION OF CREDITS WITH RESPECT TO FACILITIES PRODUCING ENERGY FROM CERTAIN RENEWABLE RESOURCES.Enacted
- Pub. L. 112-240, tit. IV, sec. 408EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.Enacted
- Pub. L. 112-240, tit. IV, sec. 409EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES.Enacted
- Pub. L. 112-240, tit. IV, sec. 410EXTENSION AND MODIFICATION OF SPECIAL ALLOWANCE FOR CELLULOSIC BIOFUEL PLANT PROPERTY.Enacted
- Pub. L. 112-240, tit. IV, sec. 411EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES.Enacted
- Pub. L. 112-240, tit. IV, sec. 412EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.Enacted
- Pub. L. 112-240, tit. V, sec. 501EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.Enacted
- Pub. L. 112-240, tit. V, sec. 502TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.Enacted
- Pub. L. 112-240, tit. V, sec. 503EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND REEMPLOYMENT AND ELIGIBILITY ASSESSMENT ACTIVITIES.Enacted
- Pub. L. 112-240, tit. V, sec. 504ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT.Enacted
- Pub. L. 112-240, tit. VII, sec. 7011-YEAR EXTENSION OF AGRICULTURAL PROGRAMS.Enacted
- Pub. L. 112-240, tit. VII, sec. 702SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.Enacted
- Pub. L. 112-240, tit. VIII, sec. 801STRATEGIC DELIVERY SYSTEMS.Enacted
- Pub. L. 112-240, tit. VIII, sec. 802NO COST OF LIVING ADJUSTMENT IN PAY OF MEMBERS OF CONGRESS.Enacted