Federal (United States) · Session law
Chapter 4
30 sections
30 sections
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70401ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE CREDIT.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70402ENHANCEMENT OF ADOPTION CREDIT.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70403RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF DETERMINING WHETHER A CHILD HAS SPECIAL NEEDS FOR PURPOSES OF THE ADOPTION CREDIT.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70404ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70405ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70411TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP GRANTING ORGANIZATIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70412EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70413ADDITIONAL EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70414CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70415MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70416EXPANDING APPLICATION OF TAX ON EXCESS COMPENSATION WITHIN TAX-EXEMPT ORGANIZATIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70421PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70422PERMANENT ENHANCEMENT OF LOW-INCOME HOUSING TAX CREDIT.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70423PERMANENT EXTENSION OF NEW MARKETS TAX CREDIT.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70424PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 704250.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY INDIVIDUALS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 704261-PERCENT FLOOR ON DEDUCTION OF CHARITABLE CONTRIBUTIONS MADE BY CORPORATIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70427PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON DISTILLED SPIRITS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70428NONPROFIT COMMUNITY DEVELOPMENT ACTIVITIES IN REMOTE NATIVE VILLAGES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70429ADJUSTMENT OF CHARITABLE DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70430EXCEPTION TO PERCENTAGE OF COMPLETION METHOD OF ACCOUNTING FOR CERTAIN RESIDENTIAL CONSTRUCTION CONTRACTS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70431EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70432REPEAL OF REVISION TO DE MINIMIS RULES FOR THIRD PARTY NETWORK TRANSACTIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70433INCREASE IN THRESHOLD FOR REQUIRING INFORMATION REPORTING WITH RESPECT TO CERTAIN PAYEES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70434TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING PRODUCTIONS.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70435EXCLUSION OF INTEREST ON LOANS SECURED BY RURAL OR AGRICULTURAL REAL PROPERTY.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70436REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70437TREATMENT OF CAPITAL GAINS FROM THE SALE OF CERTAIN FARMLAND PROPERTY.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70438EXTENSION OF RULES FOR TREATMENT OF CERTAIN DISASTER-RELATED PERSONAL CASUALTY LOSSES.Enacted
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70439RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST.Enacted