Federal (United States) · Statute compilation
Pub. L. 112-240 — American Taxpayer Relief Act of 2012
96 sections
2 groups
64 sections filed directly here
- Pub. L. 112-240, tit. I, sec. 101 (as amended)PERMANENT EXTENSION AND MODIFICATION OF 2001 TAX RELIEF.
- Pub. L. 112-240, tit. I, sec. 102 (as amended)PERMANENT EXTENSION AND MODIFICATION OF 2003 TAX RELIEF.
- Pub. L. 112-240, tit. I, sec. 103 (as amended)EXTENSION OF 2009 TAX RELIEF.
- Pub. L. 112-240, tit. I, sec. 104 (as amended)PERMANENT ALTERNATIVE MINIMUM TAX RELIEF.
- Pub. L. 112-240, tit. II, sec. 201 (as amended)EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.
- Pub. L. 112-240, tit. II, sec. 202 (as amended)EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.
- Pub. L. 112-240, tit. II, sec. 203 (as amended)EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.
- Pub. L. 112-240, tit. II, sec. 204 (as amended)EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS QUALIFIED RESIDENCE INTEREST.
- Pub. L. 112-240, tit. II, sec. 205 (as amended)EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES TAXES.
- Pub. L. 112-240, tit. II, sec. 206 (as amended)EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES.
- Pub. L. 112-240, tit. II, sec. 207 (as amended)EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES.
- Pub. L. 112-240, tit. II, sec. 208 (as amended)EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.
- Pub. L. 112-240, tit. II, sec. 209 (as amended)IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE INTERNAL REVENUE SERVICE TO DISCLOSE CERTAIN RETURN AND RETURN INFORMATION TO CERTAIN PRISON OFFICIALS.
- Pub. L. 112-240, tit. III, sec. 301 (as amended)EXTENSION AND MODIFICATION OF RESEARCH CREDIT.
- Pub. L. 112-240, tit. III, sec. 302 (as amended)EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW BUILDINGS.
- Pub. L. 112-240, tit. III, sec. 303 (as amended)EXTENSION OF HOUSING ALLOWANCE EXCLUSION FOR DETERMINING AREA MEDIAN GROSS INCOME FOR QUALIFIED RESIDENTIAL RENTAL PROJECT EXEMPT FACILITY BONDS.
- Pub. L. 112-240, tit. III, sec. 304 (as amended)EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
- Pub. L. 112-240, tit. III, sec. 305 (as amended)EXTENSION OF NEW MARKETS TAX CREDIT.
- Pub. L. 112-240, tit. III, sec. 306 (as amended)EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.
- Pub. L. 112-240, tit. III, sec. 307 (as amended)EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
- Pub. L. 112-240, tit. III, sec. 308 (as amended)EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.
- Pub. L. 112-240, tit. III, sec. 309 (as amended)EXTENSION OF WORK OPPORTUNITY TAX CREDIT.
- Pub. L. 112-240, tit. III, sec. 310 (as amended)EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
- Pub. L. 112-240, tit. III, sec. 311 (as amended)EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS.
- Pub. L. 112-240, tit. III, sec. 312 (as amended)EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES.
- Pub. L. 112-240, tit. III, sec. 313 (as amended)EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION.
- Pub. L. 112-240, tit. III, sec. 314 (as amended)EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY.
- Pub. L. 112-240, tit. III, sec. 315 (as amended)EXTENSION OF INCREASED EXPENSING LIMITATIONS AND TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 179 PROPERTY.
- Pub. L. 112-240, tit. III, sec. 316 (as amended)EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
- Pub. L. 112-240, tit. III, sec. 317 (as amended)EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.
- Pub. L. 112-240, tit. III, sec. 318 (as amended)EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.
- Pub. L. 112-240, tit. III, sec. 319 (as amended)EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.
- Pub. L. 112-240, tit. III, sec. 320 (as amended)EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES.
- Pub. L. 112-240, tit. III, sec. 321 (as amended)EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREATMENT UNDER FIRPTA.
- Pub. L. 112-240, tit. III, sec. 322 (as amended)EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE FINANCING INCOME.
- Pub. L. 112-240, tit. III, sec. 323 (as amended)EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL HOLDING COMPANY RULES.
- Pub. L. 112-240, tit. III, sec. 324 (as amended)EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.
- Pub. L. 112-240, tit. III, sec. 325 (as amended)EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY.
- Pub. L. 112-240, tit. III, sec. 326 (as amended)EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION PERIOD FOR BUILT-IN GAINS TAX.
- Pub. L. 112-240, tit. III, sec. 327 (as amended)EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES.
- Pub. L. 112-240, tit. III, sec. 328 (as amended)EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK LIBERTY ZONE.
- Pub. L. 112-240, tit. III, sec. 329 (as amended)EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS.
- Pub. L. 112-240, tit. III, sec. 330 (as amended)MODIFICATION AND EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.
- Pub. L. 112-240, tit. III, sec. 331 (as amended)EXTENSION AND MODIFICATION OF BONUS DEPRECIATION.
- Pub. L. 112-240, tit. IV, sec. 401 (as amended)EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING HOMES.
- Pub. L. 112-240, tit. IV, sec. 402 (as amended)EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.
- Pub. L. 112-240, tit. IV, sec. 403 (as amended)EXTENSION OF CREDIT FOR 2- OR 3-WHEELED PLUG-IN ELECTRIC VEHICLES.
- Pub. L. 112-240, tit. IV, sec. 404 (as amended)EXTENSION AND MODIFICATION OF CELLULOSIC BIOFUEL PRODUCER CREDIT.
- Pub. L. 112-240, tit. IV, sec. 405 (as amended)EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.
- Pub. L. 112-240, tit. IV, sec. 406 (as amended)EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES PLACED IN SERVICE BEFORE 2009.
- Pub. L. 112-240, tit. IV, sec. 407 (as amended)EXTENSION AND MODIFICATION OF CREDITS WITH RESPECT TO FACILITIES PRODUCING ENERGY FROM CERTAIN RENEWABLE RESOURCES.
- Pub. L. 112-240, tit. IV, sec. 408 (as amended)EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
- Pub. L. 112-240, tit. IV, sec. 409 (as amended)EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES.
- Pub. L. 112-240, tit. IV, sec. 410 (as amended)EXTENSION AND MODIFICATION OF SPECIAL ALLOWANCE FOR CELLULOSIC BIOFUEL PLANT PROPERTY.
- Pub. L. 112-240, tit. IV, sec. 411 (as amended)EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES.
- Pub. L. 112-240, tit. IV, sec. 412 (as amended)EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.
- Pub. L. 112-240, tit. V, sec. 501 (as amended)EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.
- Pub. L. 112-240, tit. V, sec. 502 (as amended)TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.
- Pub. L. 112-240, tit. V, sec. 503 (as amended)EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND REEMPLOYMENT AND ELIGIBILITY ASSESSMENT ACTIVITIES.
- Pub. L. 112-240, tit. V, sec. 504 (as amended)ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT.
- Pub. L. 112-240, tit. VII, sec. 701 (as amended)1-YEAR EXTENSION OF AGRICULTURAL PROGRAMS.
- Pub. L. 112-240, tit. VII, sec. 702 (as amended)SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.
- Pub. L. 112-240, tit. VIII, sec. 801 (as amended)STRATEGIC DELIVERY SYSTEMS.
- Pub. L. 112-240, tit. VIII, sec. 802 (as amended)NO COST OF LIVING ADJUSTMENT IN PAY OF MEMBERS OF CONGRESS.