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