Federal (United States) · Statute compilation
Chapter 4
30 sections
30 sections
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70401 (as amended)ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE CREDIT.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70402 (as amended)ENHANCEMENT OF ADOPTION CREDIT.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70403 (as amended)RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF DETERMINING WHETHER A CHILD HAS SPECIAL NEEDS FOR PURPOSES OF THE ADOPTION CREDIT.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70404 (as amended)ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70405 (as amended)ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70411 (as amended)TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP GRANTING ORGANIZATIONS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70412 (as amended)EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70413 (as amended)ADDITIONAL EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70414 (as amended)CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70415 (as amended)MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. B, sec. 70416 (as amended)EXPANDING APPLICATION OF TAX ON EXCESS COMPENSATION WITHIN TAX-EXEMPT ORGANIZATIONS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70421 (as amended)PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70422 (as amended)PERMANENT ENHANCEMENT OF LOW-INCOME HOUSING TAX CREDIT.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70423 (as amended)PERMANENT EXTENSION OF NEW MARKETS TAX CREDIT.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70424 (as amended)PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70425 (as amended)0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY INDIVIDUALS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70426 (as amended)1-PERCENT FLOOR ON DEDUCTION OF CHARITABLE CONTRIBUTIONS MADE BY CORPORATIONS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70427 (as amended)PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON DISTILLED SPIRITS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70428 (as amended)NONPROFIT COMMUNITY DEVELOPMENT ACTIVITIES IN REMOTE NATIVE VILLAGES.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70429 (as amended)ADJUSTMENT OF CHARITABLE DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. C, sec. 70430 (as amended)EXCEPTION TO PERCENTAGE OF COMPLETION METHOD OF ACCOUNTING FOR CERTAIN RESIDENTIAL CONSTRUCTION CONTRACTS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70431 (as amended)EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70432 (as amended)REPEAL OF REVISION TO DE MINIMIS RULES FOR THIRD PARTY NETWORK TRANSACTIONS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70433 (as amended)INCREASE IN THRESHOLD FOR REQUIRING INFORMATION REPORTING WITH RESPECT TO CERTAIN PAYEES.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70434 (as amended)TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING PRODUCTIONS.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70435 (as amended)EXCLUSION OF INTEREST ON LOANS SECURED BY RURAL OR AGRICULTURAL REAL PROPERTY.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70436 (as amended)REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70437 (as amended)TREATMENT OF CAPITAL GAINS FROM THE SALE OF CERTAIN FARMLAND PROPERTY.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70438 (as amended)EXTENSION OF RULES FOR TREATMENT OF CERTAIN DISASTER-RELATED PERSONAL CASUALTY LOSSES.
- Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. D, sec. 70439 (as amended)RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST.