Federal (United States) · Session law
Division Q
127 sections
3 groups
15 sections filed directly here
- Pub. L. 114-113, div. Q, tit. II, sec. 201MODIFICATION OF FILING DATES OF RETURNS AND STATEMENTS RELATING TO EMPLOYEE WAGE INFORMATION AND NONEMPLOYEE COMPENSATION TO IMPROVE COMPLIANCE.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 202SAFE HARBOR FOR DE MINIMIS ERRORS ON INFORMATION RETURNS AND PAYEE STATEMENTS.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 203REQUIREMENTS FOR THE ISSUANCE OF ITINS.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 204PREVENTION OF RETROACTIVE CLAIMS OF EARNED INCOME CREDIT AFTER ISSUANCE OF SOCIAL SECURITY NUMBER.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 205PREVENTION OF RETROACTIVE CLAIMS OF CHILD TAX CREDIT.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 206PREVENTION OF RETROACTIVE CLAIMS OF AMERICAN OPPORTUNITY TAX CREDIT.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 207PROCEDURES TO REDUCE IMPROPER CLAIMS.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 208RESTRICTIONS ON TAXPAYERS WHO IMPROPERLY CLAIMED CREDITS IN PRIOR YEAR.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 209TREATMENT OF CREDITS FOR PURPOSES OF CERTAIN PENALTIES.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 210INCREASE THE PENALTY APPLICABLE TO PAID TAX PREPARERS WHO ENGAGE IN WILLFUL OR RECKLESS CONDUCT.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 211EMPLOYER IDENTIFICATION NUMBER REQUIRED FOR AMERICAN OPPORTUNITY TAX CREDIT.Enacted
- Pub. L. 114-113, div. Q, tit. II, sec. 212HIGHER EDUCATION INFORMATION REPORTING ONLY TO INCLUDE QUALIFIED TUITION AND RELATED EXPENSES ACTUALLY PAID.Enacted
- Pub. L. 114-113, div. Q, tit. V, sec. 501MODIFICATION OF EFFECTIVE DATE OF PROVISIONS RELATING TO TARIFF CLASSIFICATION OF RECREATIONAL PERFORMANCE OUTERWEAR.Enacted
- Pub. L. 114-113, div. Q, tit. V, sec. 502AGREEMENT BY ASIA-PACIFIC ECONOMIC COOPERATION MEMBERS TO REDUCE RATES OF DUTY ON CERTAIN ENVIRONMENTAL GOODS.Enacted
- Pub. L. 114-113, div. Q, tit. VI, sec. 601BUDGETARY EFFECTS.Enacted