US lawFederal (United States)Session lawPub. L. 108-311 — To amend the Internal Revenue Code of 1986 to provide tax relief for working families, and for other purposes.208Pub. L. 108-311, tit. II, sec. 208EFFECTIVE DATE.EnactedYear: 2004Length: 20 wordsOfficial source SEC. 208. EFFECTIVE DATE. The amendments made by this title shall apply to taxable years beginning after December 31, 2004.PreviousPub. L. 108-311, tit. II, sec. 207NextPub. L. 108-311, tit. III, sec. 301