Federal (United States) · Session law
Subtitle A
22 sections
22 sections
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 101ENHANCED CHILD TAX CREDIT MADE PERMANENT.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 102ENHANCED AMERICAN OPPORTUNITY TAX CREDIT MADE PERMANENT.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 103ENHANCED EARNED INCOME TAX CREDIT MADE PERMANENT.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 104EXTENSION AND MODIFICATION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 105EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 106EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 111EXTENSION AND MODIFICATION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 112EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 113EXTENSION AND MODIFICATION OF CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 114EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 115EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 121EXTENSION AND MODIFICATION OF RESEARCH CREDIT.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 122EXTENSION AND MODIFICATION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 123EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 124EXTENSION AND MODIFICATION OF INCREASED EXPENSING LIMITATIONS AND TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 179 PROPERTY.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 125EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 126EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 127EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION PERIOD FOR BUILT-IN GAINS TAX.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 3, sec. 128EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE FINANCING INCOME.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 4, sec. 131EXTENSION OF MINIMUM LOW-INCOME HOUSING TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED BUILDINGS.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 4, sec. 132EXTENSION OF MILITARY HOUSING ALLOWANCE EXCLUSION FOR DETERMINING WHETHER A TENANT IN CERTAIN COUNTIES IS LOW-INCOME.Enacted
- Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 4, sec. 133EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREATMENT UNDER FIRPTA.Enacted