General Explanation of the Tax Legislation Enacted in the 110th Congress

General Explanation of the Tax Legislation Enacted in the 110th Congress
Title:
General Explanation of the Tax Legislation Enacted in the 110th Congress
Agency Publisher: 
Format:
Paperback
USA Price: 
$16.00
$8.00
Display Foreign Price
Stock:
In stock
GPO Stock Number:
052-071-01494-2
ISBN:
9780160823237
Description

This document,1 prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 110th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 110th Congress were not reported out of committee before enactment.

Table of Contents

SUMMARY CONTENTS 

Part One: U.S. Troop Readiness Veterans’ Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007 (Public Law 110–28) 4

Part Two: Revenue Provisions of Energy Independence and Security Act of 2007 (Public Law 110–140) 44

Part Three: Hokie Spirit Memorial Fund (Public Law 110– 141)46

Part Four: Mortgage Forgiveness Debt Relief Act of 2007 (Public Law 110–142) 48

Part Five: Airport and Airway Trust Fund Extensions (Public Laws 110–92, 110–161, 110–190, 110–253, and 110– 330)  58

Part Six: Tax Increase Prevention Act of 2007 (Public Law 110–166)60

Part Seven: Tax Technical Corrections Act of 2007 (Public Law 110–172) 62

Part Eight: Term of IRS Commissioner (Public Law 110– 176)  74

Part Nine: Economic Stimulus Act of 2008 (Public Law 110– 185)  75

Part Ten: Genetic Information Nondiscimination Act of 2008 (Public Law 110–233) 85

Part Eleven: Food, Conservation, and Energy Act of 2008 (Public Laws 110–234 and 110–246)89

Part Twelve: Heroes Earnings Assistance and Relief Tax Act of 2008 (Public Law 110–245) 148

Part Thirteen: Housing and Economic Recovery Act of 2008 (Public Law 110–289) 192

Part Fourteen: Revenue Provision Relating to Funeral Trusts (Public Law 110–317)  260

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Page IV

Part Fifteen: Highway Trust Fund Restoration (Public Law 110–318)  261

Part Sixteen: SSI Extension for Elderly and Disabled Refugees Act (Public Law 110–328) 262

Part Seventeen: Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, and Tax Extenders and the Alternative Minimum Tax Relief Act of 2008 (Public Law 110–343) 264

Part Eighteen: Fostering Connections to Success and Increasing Adoptions Act of 2008 (Public Law 110–351) 535

Part Nineteen: Michelle’s Law (Public Law 110–381) 539

Part Twenty: Inmate Tax Fraud Prevention Act of 2008 (Public Law 110–428) 542

Part Twenty-One: Worker, Retiree, and Employer Recovery Act of 2008 (Public Law 110–458)  544

Part Twenty-Two: Custom User Fees and Corporate Estimated Taxes 581

Appendix: Estimated Budget Effects of Tax Legislation Enacted in the 110th Congress 585 

Audience

The General Explanation of the Tax Legislation Enacted in the 110th Congress, was produced by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance for members of Congress, and staff engaged in tax legislation as well as tax attorneys, preparers and tax activists as a primary resource.

Product Details

Availability Details:
In Stock
USA Price:
$8.00
International Price:
$11.20
Publisher:
Congress, Joint Committee on Taxation
Key Phrases:
  • Taxation
  • Law and Legislation
Weight:
1.375
Quantity Price:
Discount
Cover:
Paper
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Record Creation Date:
01/12/2009
Last Status Update:
12/23/2021
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