Summary of Federal Income Tax Changes

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Year Public Law Law Title Act Section Act Section Title IRC Section CA RTC Sections Analysis 2025 119-64 One Big Beautiful Bill Act 2 Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund 6303, 7508A 18572, 19033-19034, 19041, 19057-19061, 19063, 19065-19066, 19066.5, 19067, 19306, 19308, 19311, 19311.5, 19312-19314, 19316, 19322.1 Analysis of 119-64 §2 2025 119-21 One Big Beautiful Bill Act 70101 Extension and enhancement of reduced rates 1 17041 Analysis of 119-21 §70101 2025 119-21 One Big Beautiful Bill Act 70102 Extension and enhancement of increased standard deduction 63 17073, 17073.5, and 17304 Analysis of 119-21 §70102 2025 119-21 One Big Beautiful Bill Act 70103 Termination of deduction for personal exemptions other than temporary senior deduction 151, 6213 17054, 17054.1, 19051 Analysis of 119-21 §70103 2025 119-21 One Big Beautiful Bill Act 70104 Extension and enhancement of increased child tax credit 24, 6213 19051 Analysis of 119-21 §70104 2025 119-21 One Big Beautiful Bill Act 70105 Extension and enhancement of deduction for qualified business income 199A 17201.6 Analysis of 119-21 §70105 2025 119-21 One Big Beautiful Bill Act 70106 Extension and enhancement of increased estate and gift tax exemption amounts 2010 13302 Analysis of 119-21 §70106 2025 119-21 One Big Beautiful Bill Act 70107 Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds 55 17062 Analysis of 119-21 §70107 2025 119-21 One Big Beautiful Bill Act 70108 Extension and modification of limitation on deduction for qualified residence interest 163 17201, 17225 Analysis of 119-21 §70108 2025 119-21 One Big Beautiful Bill Act 70109 Extension and modification of limitation on casualty loss deduction 165 17201, 17204, 17207, 17207.14 Analysis of 119-21 §70109 2025 119-21 One Big Beautiful Bill Act 70110 Termination of miscellaneous itemized deductions other than educator expenses 67 17076 Analysis of 119-21 §70110 2025 119-21 One Big Beautiful Bill Act 70111 Limitation on tax benefit of itemized deductions 68, 199A 17077, 17201.6 Analysis of 119-21 §70111 2025 119-21 One Big Beautiful Bill Act 70112 Extension and modification of qualified transportation fringe benefits 132, 274 17081, 17149, 17149.1 Analysis of 119-21 §70112 2025 119-21 One Big Beautiful Bill Act 70113 Extension and modification of limitation on deduction and exclusion for moving expenses 132, 217 17131, 17149.2, 17201, 17201.1 Analysis of 119-21 §70113 2025 119-21 One Big Beautiful Bill Act 70114 Extension and modification of limitation on wagering losses 165 17201, 17204.2 Analysis of 119-21 §70114 2025 119-21 One Big Beautiful Bill Act 70115 Extension and enhancement of increased limitation on contributions to ABLE accounts 529A 17140.4, 23711.4 Analysis of 119-21 §70115 2025 119-21 One Big Beautiful Bill Act 70116 Extension of savers credit allowed for ABLE contributions 25B N/A Analysis of 119-21 §70116 2025 119-21 One Big Beautiful Bill Act 70117 Extension of rollovers from qualified tuition programs to ABLE accounts permitted 529 17140, 17140.4 Analysis of 119-21 §70117 2025 119-21 One Big Beautiful Bill Act 70118 Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas Uncodified Act Section 70118 17142.5, 18571, 19255 Analysis of 119-21 §70118 2025 119-21 One Big Beautiful Bill Act 70119 Extension and modification of exclusion from gross income of student loans discharged on account of death or disability Partial 17131, 17132.11, 17134, and 17144.8 Analysis of 119-21 §70119 2025 119-21 One Big Beautiful Bill Act 70120 Limitation on individual deductions for certain state and local taxes, etc. 164 17201, 17220 Analysis of 119-21 §70120 2025 119-21 One Big Beautiful Bill Act 70201 No tax on tips 45B, 63, 199A, 224, 6041, 6050W, 6051, 6213, affecting 3402 17073, 17073.5, 17304, 17201, 17201.6, 18631, 19051 Analysis of 119-21 §70201 2025 119-21 One Big Beautiful Bill Act 70202 No tax on overtime 63, 225, 6041, 6051, 6213, affecting 3402 17073, 17073.5, 17304, 17201, 18631, 19051 Analysis of 119-21 §70202 2025 119-21 One Big Beautiful Bill Act 70203 No tax on car loan interest 63, 163, 6050AA, 6724 17073, 17073.5, 17201, 17304, 18501, 18631, 19183 Analysis of 119-21 §70203 2025 119-21 One Big Beautiful Bill Act 70204 Trump accounts and contribution pilot program 72, 128, 139J, 219, 408, 529A, 530A, 6213, 6434, 6659, 6693, conforming amendment to 4973 17131, 17140.4, 18631, 19051, 23711.4 Analysis of 119-21 §70204 2025 119-21 One Big Beautiful Bill Act 70301 Full expensing for certain business property 168, conforming changes to 460 17201, 17250, 24349 Analysis of 119-21 §70301 2025 119-21 One Big Beautiful Bill Act 70302 Full expensing of domestic research and experimental expenditures 174A, 174, 280C; conforming changes to 41, 56, 59, 144, 195, 263, 543, 864, 1016, 1202; and uncodified sections affecting IRC section 481 17201, 17201.1, 17270, 23051.5, 24365, 24440 Analysis of 119-21 §70302 2025 119-21 One Big Beautiful Bill Act 70303 Modification of limitation on business interest 163 17201, 24344, 24344.7 Analysis of 119-21 §70303 2025 119-21 One Big Beautiful Bill Act 70304 Extension and enhancement of paid family and medical leave credit 45S and conforming changes to 280C N/A Analysis of 119-21 §70304 2025 119-21 One Big Beautiful Bill Act 70305 Exceptions from limitations on deduction for business meals 274 17201.1, 24443 Analysis of 119-21 §70305 2025 119-21 One Big Beautiful Bill Act 70306 Increased dollar limitations for expensing of certain depreciable business asset 179 17201, 17255, 24356 Analysis of 119-21 §70306 2025 119-21 One Big Beautiful Bill Act 70307 Special depreciation allowance for qualified production property 168, 1245 17201, 17250, 17859, 18151, 24349 Analysis of 119-21 §70307 2025 119-21 One Big Beautiful Bill Act 70308 Enhancement of advanced manufacturing investment credit 48D N/A Analysis of 119-21 §70308 2025 119-21 One Big Beautiful Bill Act 70309 Spaceports are treated like airports under exempt facility bond rules 142, 149 17133, 17143, 24272 Analysis of 119-21 §70309 2025 119-21 One Big Beautiful Bill Act 70311 Modifications related to foreign tax credit limitation 904, 951A 17024.5, 23051.5, 25110 Analysis of 119-21 §70311 2025 119-21 One Big Beautiful Bill Act 70312 Modifications to determination of deemed paid credit for taxes properly attributable to tested income 78, 960, 951A 17024.5, 23051.5, 25110 Analysis of 119-21 §70312 2025 119-21 One Big Beautiful Bill Act 70313 Sourcing certain income from the sale of inventory produced in the United States 904 17024.5, 17951, 23040.1, 23051.5, 25110 Analysis of 119-21 §70313 2025 119-21 One Big Beautiful Bill Act 70321 Modification of deduction for foreign-derived deduction eligible income and net CFC tested income 250 24411, 25106, 25110 Analysis of 119-21 §70321 2025 119-21 One Big Beautiful Bill Act 70322 Determination of deduction eligible income 250 24411, 25106, 25110 Analysis of 119-21 §70322 2025 119-21 One Big Beautiful Bill Act 70323 Rules related to deemed intangible income 250, 951A 24411, 25106, 25110 Analysis of 119-21 §70323 2025 119-21 One Big Beautiful Bill Act 70331 Extension and modification of base erosion minimum tax amount 59A 24411, 25106, 25110 Analysis of 119-21 §70331 2025 119-21 One Big Beautiful Bill Act 70341 Coordination of business interest limitation with interest capitalization provisions 163 17201, 24344 Analysis of 119-21 §70341 2025 119-21 One Big Beautiful Bill Act 70342 Definition of adjusted taxable income for business interest limitation 163 17201, 24344 Analysis of 119-21 §70342 2025 119-21 One Big Beautiful Bill Act 70351 Permanent extension of look-thru rule for related controlled foreign corporations 954 17024.5, 23051.5 Analysis of 119-21 §70351 2025 119-21 One Big Beautiful Bill Act 70352 Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations 898 17024.5, 23051.5 Analysis of 119-21 §70352 2025 119-21 One Big Beautiful Bill Act 70353 Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules 951B, 958 25110 Analysis of 119-21 §70353 2025 119-21 One Big Beautiful Bill Act 70354 Modifications to pro rata share rules 951, with conforming amendments to 951A, 956 25110 Analysis of 119-21 §70354 2025 119-21 One Big Beautiful Bill Act 70401 Enhancement of employer-provided child care credit 45F N/A Analysis of 119-21 §70401 2025 119-21 One Big Beautiful Bill Act 70402 Enhancement of adoption credit 23 17052.25 Analysis of 119-21 §70402 2025 119-21 One Big Beautiful Bill Act 70403 Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit 23 17052.25 Analysis of 119-21 §70403 2025 119-21 One Big Beautiful Bill Act 70404 Enhancement of the dependent care assistance program 129 17131 Analysis of 119-21 §70404 2025 119-21 One Big Beautiful Bill Act 70405 Enhancement of child and dependent care tax credit 21 17052.6 Analysis of 119-21 §70405 2025 119-21 One Big Beautiful Bill Act 70411 Tax credit for contributions of individuals to scholarship granting organizations 25F, 139K 17131 Analysis of 119-21 §70411 2025 119-21 One Big Beautiful Bill Act 70412 Exclusion for employer payments of student loans 127 17131, 17151, 17154 Analysis of 119-21 §70412 2025 119-21 One Big Beautiful Bill Act 70413 Additional expenses treated as qualified higher education expenses for purposes of 529 accounts 529 17140, 17140.3, 23711, 23711.5, 24306 Analysis of 119-21 §70413 2025 119-21 One Big Beautiful Bill Act 70414 Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts 529 17140, 17140.3, 23711, 23711.5, 24306 Analysis of 119-21 §70414 2025 119-21 One Big Beautiful Bill Act 70415 Modification of excise tax on investment income of certain private colleges and universities 4968, 6033 N/A Analysis of 119-21 §70415 2025 119-21 One Big Beautiful Bill Act 70416 Expanding application of tax on excess compensation within tax-exempt organizations 4960 N/A Analysis of 119-21 §70416 2025 119-21 One Big Beautiful Bill Act 70421 Permanent renewal and enhancement of opportunity zones 1400Z-1, 1400Z-2, 6039K, 6039L, 6726 17053.73, 18631, 23626 Analysis of 119-21 §70421 2025 119-21 One Big Beautiful Bill Act 70422 Permanent enhancement of low-income housing tax credit 42 17058, 23610.5 Analysis of 119-21 §70422 2025 119-21 One Big Beautiful Bill Act 70423 Permanent extension of new markets tax credit 45D N/A Analysis of 119-21 §70423 2025 119-21 One Big Beautiful Bill Act 70424 Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize 170 17021 Analysis of 119-21 §70424 2025 119-21 One Big Beautiful Bill Act 70425 0.5 percent floor on deduction of contributions made by individuals 170 17201 Analysis of 119-21 §70425 2025 119-21 One Big Beautiful Bill Act 70426 1-percent floor on deduction of charitable contributions made by corporations 170 24357 Analysis of 119-21 §70426 2025 119-21 One Big Beautiful Bill Act 70427 Permanent increase in limitation on cover over of tax on distilled spirits 7652 N/A Analysis of 119-21 §70427 2025 119-21 One Big Beautiful Bill Act 70428 Nonprofit community development activities in remote native villages Uncodified law affecting the Magnuson-Stevens Fishery Conservation and Management Act section 305, and IRC section 501 N/A Analysis of 119-21 §70428 2025 119-21 One Big Beautiful Bill Act 70429 Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling 170 17021 Analysis of 119-21 §70429 2025 119-21 One Big Beautiful Bill Act 70430 Exception to percentage of completion method of accounting for certain residential construction contracts 56, 460 17564, 24673.2 Analysis of 119-21 §70430 2025 119-21 One Big Beautiful Bill Act 70431 Expansion of qualified small business stock gain exclusion 1202 18151, 18152, 24990 Analysis of 119-21 §70431 2025 119-21 One Big Beautiful Bill Act 70432 Repeal of revision to de minimis rules for third party network transactions 6050W, 3406 18631, 18664 Analysis of 119-21 §70432 2025 119-21 One Big Beautiful Bill Act 70433 Increase in threshold for requiring information reporting with respect to certain payees 6041, 6041A, 3406 18631, 18661, 18664 Analysis of 119-21 §70433 2025 119-21 One Big Beautiful Bill Act 70434 Treatment of certain qualified sound recording productions 168, 181 17201, 17201.5, 17250, 24349 Analysis of 119-21 §70434 2025 119-21 One Big Beautiful Bill Act 70435 Exclusion of interest on loans secured by rural or agricultural real property 139L, affecting 265 17131, 17280 Analysis of 119-21 §70435 2025 119-21 One Big Beautiful Bill Act 70436 Reduction of transfer and manufacturing taxes for certain devices 5811, 5821 and conforming changes to 4182 N/A Analysis of 119-21 §70436 2025 119-21 One Big Beautiful Bill Act 70437 Treatment of capital gains from the sale of certain farmland property 1062 18031 Analysis of 119-21 §70437 2025 119-21 One Big Beautiful Bill Act 70438 Extension of rules for treatment of certain disaster-related personal casualty losses Uncodified, affecting Consolidated Appropriation Acts, 2021, PL 116-260, Section 301, Division EE - Taxpayer Certainty and Disaster Tax Relief Act of 2020 17201, 17204 Analysis of 119-21 §70438 2025 119-21 One Big Beautiful Bill Act 70439 Restoration of taxable REIT subsidiary asset test 856 17088, 19147, 24870, 24872.4, 24872.6 Analysis of 119-21 §70439 2025 119-21 One Big Beautiful Bill Act 70501 Termination of previously-owned clean vehicle credit 25E N/A Analysis of 119-21 §70501 2025 119-21 One Big Beautiful Bill Act 70502 Termination of clean vehicle credit 30D N/A Analysis of 119-21 §70502 2025 119-21 One Big Beautiful Bill Act 70503 Termination of qualified commercial clean vehicles credit 45W N/A Analysis of 119-21 §70503 2025 119-21 One Big Beautiful Bill Act 70504 Termination of alternative fuel vehicle refueling property credit 30C N/A Analysis of 119-21 §70504 2025 119-21 One Big Beautiful Bill Act 70505 Termination of energy efficient home improvement credit 25C N/A Analysis of 119-21 §70505 2025 119-21 One Big Beautiful Bill Act 70506 Termination of residential clean energy credit 25D N/A Analysis of 119-21 §70506 2025 119-21 One Big Beautiful Bill Act 70507 Termination of energy efficient commercial buildings deduction 179D 17257.2 Analysis of 119-21 §70507 2025 119-21 One Big Beautiful Bill Act 70508 Termination of new energy efficient home credit 45L N/A Analysis of 119-21 §70505 2025 119-21 One Big Beautiful Bill Act 70509 Termination of cost recovery for energy property 168 17201, 17250, 24349 Analysis of 119-21 §70509 2025 119-21 One Big Beautiful Bill Act 70510 Modifications of zero-emission nuclear power production credit 45U N/A Analysis of 119-21 §70510 2025 119-21 One Big Beautiful Bill Act 70511 Termination of clean hydrogen production credit 45V N/A Analysis of 119-21 §70511 2025 119-21 One Big Beautiful Bill Act 70512 Termination and restrictions on clean electricity production credit 45, 45Y, 6418, 6501, 6662, 6695B, 7701 N/A Analysis of 119-21 §70512 2025 119-21 One Big Beautiful Bill Act 70513 Termination and restrictions on clean electricity investment credit 48, 48E, 50 and conforming amendments to 1371 and 6418 N/A Analysis of 119-21 §70513 2025 119-21 One Big Beautiful Bill Act 70514 Phase-out and restrictions on advanced manufacturing production credit 45X N/A Analysis of 119-21 §70514 2025 119-21 One Big Beautiful Bill Act 70515 Restriction on the extension of advanced energy project credit program 48C N/A Analysis of 119-21 §70515 2025 119-21 One Big Beautiful Bill Act 70521 Extension and modification of clean fuel production credit 40A, 45Z, 6418, 6426 N/A Analysis of 119-21 §70521 2025 119-21 One Big Beautiful Bill Act 70522 Restrictions on carbon oxide sequestration credit 45Q, conforming amendments to 6417 N/A Analysis of 119-21 §70522 2025 119-21 One Big Beautiful Bill Act 70523 Intangible Drilling and Development Costs Taken into Account for Purposes of Computing Adjusted Financial Statement Income 56A 17062.3, 23456.5 Analysis of 119-21 §70505 2025 119-21 One Big Beautiful Bill Act 70524 Income from Hydrogen Storage, Carbon Capture, Advanced Nuclear, Hydropower, and Geothermal Energy Added to Qualifying Income of Certain Publicly Traded Partnerships 7704 17008.5, 18622.5, 23038.5 Analysis of 119-21 §70524 2025 119-21 One Big Beautiful Bill Act 70601 Modification and extension of limitation on excess business losses of noncorporate taxpayers 461 17551, 17560.5, 24681 Analysis of 119-21 §70601 2025 119-21 One Big Beautiful Bill Act 70602 Treatment of payments from partnerships to partners for property or services 707 17851, 17854 Analysis of 119-21 §70602 2025 119-21 One Big Beautiful Bill Act 70603 Excessive employee remuneration from controlled group members and allocation of deduction 162(m) 17271, 24343 Analysis of 119-21 §70603 2025 119-21 One Big Beautiful Bill Act 70604 Excise tax on certain remittance transfers 4475 17271, 24343 Analysis of 119-21 §70604 2025 119-21 One Big Beautiful Bill Act 70605 Enforcement provisions with respect to COVID-related employee retention credits 3134 and 6676, and uncodified sections affecting IRC sections 52, 414, 3134, 6201, 6511, 6695, 6676, and 7705 N/A Analysis of 119-21 §70605 2025 119-21 One Big Beautiful Bill Act 70606 Social security number requirement for American Opportunity and Lifetime Learning credits 25A, 6213 N/A Analysis of 119-21 §70606 2025 119-21 One Big Beautiful Bill Act 70607 Task force on the replacement of Direct File N/A N/A Analysis of 119-21 §70607 2025 119-21 One Big Beautiful Bill Act 71301 Permitting premium tax credit only for certain individuals 36B N/A Analysis of 119-21 §71301 2025 119-21 One Big Beautiful Bill Act 71302 Disallowing premium tax credit during periods of Medicaid ineligibility due to alien status 36B N/A Analysis of 119-21 §71302 2025 119-21 One Big Beautiful Bill Act 71303 Requiring verification of eligibility for premium tax credit 36B N/A Analysis of 119-21 §71303 2025 119-21 One Big Beautiful Bill Act 71304 Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period 36B N/A Analysis of 119-21 §71304 2025 119-21 One Big Beautiful Bill Act 71305 Eliminating limitation on recapture of advance payment of premium tax credit 36B N/A Analysis of 119-21 §71305 2025 119-21 One Big Beautiful Bill Act 71306 Permanent extension of safe harbor for absence of deductible for telehealth services 223 17215.4 Analysis of 119-21 §71306 2025 119-21 One Big Beautiful Bill Act 71307 Allowance of bronze and catastrophic plans in connection with health savings accounts 223 17215.4 Analysis of 119-21 §71307 2025 119-21 One Big Beautiful Bill Act 71308 Treatment of direct primary care service arrangements 223 17215.4 Analysis of 119-21 §71308 2025 119-29 Filing Relief for Natural Disasters Act 2 Modification Of Rules For Postponing Certain Deadlines By Reason Of Disaster 7508A 18572 Analysis of 119-29 §2 2025 119-39 Improvement of notices of math or clerical error 2 Improvement of Notices of Math or Clerical Error 6213 19051 Analysis of 119-39 §2 2024 118-167 Paperwork Burden Reduction Act 2 6055, 6056 18631, 61005 Analysis of 118-167 §2 2024 118-168 Employer Reporting Improvement Act 2 6055 18631 Analysis of 118-168 §2 2024 118-168 Employer Reporting Improvement Act 3 6055, 6056 61005 Analysis of 118-168 §3 2024 118-168 Employer Reporting Improvement Act 4 4980H N/A Analysis of 118-168 §4 2024 118-168 Employer Reporting Improvement Act 5 6501 N/A Analysis of 118-168 §5 2024 118-146 VSO Equal Tax Treatment (VETT) Act 2 170 17201, 17206, 23701, 23701w, 24357-57.10, 24358, 24359 Analysis of 118-146 §2 2024 118-148 Federal Disaster Tax Relief Act of 2023 2 Uncodified, affecting Consolidated Appropriations Act, 2021, PL 116-260, Div. EE, Title III, Robert T. Stafford Disaster Relief and Emergency Assistance Act, and IRC sections 56, 63, 139, and 165 17201, 17204 Analysis of 118-148 §2 2024 118-148 Federal Disaster Tax Relief Act of 2023 3 Uncodified, affecting IRC sections 61, 139, 165, and 6511 17024.5, 17131 Analysis of 118-148 §3 2024 118-148 Federal Disaster Tax Relief Act of 2023 4 139 17131, 24329 Analysis of 118-148 §4 2023 117-333 Veterans Auto and Education Improvement Act of 2022 18 N/A; Section 511 of the Servicemembers Civil Relief Act (50 U.S.C. 4001) 17041, 17140.5, and 17951 Analysis of 117-333 §18 2022 117-328 Consolidated Appropriations Act, 2023 101 414A 17501, 24601 Analysis of 117-328 §101 2022 117-328 Consolidated Appropriations Act, 2023 102 45E N/A Analysis of 117-328 §102 2022 117-328 Consolidated Appropriations Act, 2023 103 6433 N/A Analysis of 117-328 §103 2022 117-328 Consolidated Appropriations Act, 2023 106 403, 6057, 6058, and affecting 413; also amends Employee Retirement Income Security Act (ERISA) section 3 (29 U.S.C. 1002) 17501, 24601 Analysis of 117-328 §106 2022 117-328 Consolidated Appropriations Act, 2023 107 401, 408 17501, 24601 Analysis of 117-328 §107 2022 117-328 Consolidated Appropriations Act, 2023 108 219 17203 Analysis of 117-328 §108 2022 117-328 Consolidated Appropriations Act, 2023 109 414 17501, 24601 Analysis of 117-328 §109 2022 117-328 Consolidated Appropriations Act, 2023 110 401, 403, 408, 457 17501, 17551, 24601 Analysis of 117-328 §110 2022 117-328 Consolidated Appropriations Act, 2023 111 45E N/A Analysis of 117-328 §111 2022 117-328 Consolidated Appropriations Act, 2023 112 45AA N/A Analysis of 117-328 §112 2022 117-328 Consolidated Appropriations Act, 2023 113 401, 403, 4975, also amends Employee Retirement Income Security Act (ERISA) section 408 (29 U.S.C. 1108) 17501, 24601 Analysis of 117-328 §113 2022 117-328 Consolidated Appropriations Act, 2023 114 1042 18042, 24954 Analysis of 117-328 §114 2022 117-328 Consolidated Appropriations Act, 2023 115 72 17085 Analysis of 117-328 §115 2022 117-328 Consolidated Appropriations Act, 2023 116 408 17051, 24601 Analysis of 117-328 §116 2022 117-328 Consolidated Appropriations Act, 2023 117 401, 408, 414 17501, 17507, 24601 Analysis of 117-328 §117 2022 117-328 Consolidated Appropriations Act, 2023 118 4972 N/A Analysis of 117-328 §118 2022 117-328 Consolidated Appropriations Act, 2023 119 415 17501, 24601 Analysis of 117-328 §119 2022 117-328 Consolidated Appropriations Act, 2023 120 4975 N/A Analysis of 117-328 §120 2022 117-328 Consolidated Appropriations Act, 2023 121 401, 403, 416 17501, 24601 Analysis of 117-328 §121 2022 117-328 Consolidated Appropriations Act, 2023 123 401 17501, 24601 Analysis of 117-328 §123 2022 117-328 Consolidated Appropriations Act, 2023 124 529A 17140.4, 23711.4 Analysis of 117-328 §124 2022 117-328 Consolidated Appropriations Act, 2023 125 401, 403, 416; also amends Employee Retirement Income Security Act (ERISA) sections 202 (29 U.S.C. 1052) and 203 (29 U.S.C. 1053) 17501, 24601 Analysis of 117-328 §125 2022 117-328 Consolidated Appropriations Act, 2023 126 529 17140, 17140.3 Analysis of 117-328 §126 2022 117-328 Consolidated Appropriations Act, 2023 127 72, 402A; also amends Employee Retirement Income Security Act (ERISA) section 3 (29 U.S.C. 1002) 17085, 17501, 24601 Analysis of 117-328 §127 2022 117-328 Consolidated Appropriations Act, 2023 128 403 17501, 24601 Analysis of 117-328 §128 2022 117-328 Consolidated Appropriations Act, 2023 201 401 17501, 24601 Analysis of 117-328 §201 2022 117-328 Consolidated Appropriations Act, 2023 301 402, 414 ; also amends Employee Retirement Income Security Act (ERISA) section 206 (29 U.S.C. 1056) 17501, 24601 Analysis of 117-328 §301 2022 117-328 Consolidated Appropriations Act, 2023 302 4974 N/A Analysis of 117-328 §302 2022 117-328 Consolidated Appropriations Act, 2023 304 401, 411; also amends Employee Retirement Income Security Act (ERISA) section 203 (29 U.S.C. 1053) 17501, 24601 Analysis of 117-328 §304 2022 117-328 Consolidated Appropriations Act, 2023 306 457 17551 Analysis of 117-328 §306 2022 117-328 Consolidated Appropriations Act, 2023 307 408 17501, 24601 Analysis of 117-328 §307 2022 117-328 Consolidated Appropriations Act, 2023 308 72 17085 Analysis of 117-328 §308 2022 117-328 Consolidated Appropriations Act, 2023 309 139C 17131 Analysis of 117-328 §309 2022 117-328 Consolidated Appropriations Act, 2023 310 416 17501, 24601 Analysis of 117-328 §310 2022 117-328 Consolidated Appropriations Act, 2023 311 72 17085 Analysis of 117-328 §311 2022 117-328 Consolidated Appropriations Act, 2023 312 401, 403, 457 17501, 17551, 24601 Analysis of 117-328 §312 2022 117-328 Consolidated Appropriations Act, 2023 313 6501 N/A Analysis of 117-328 §313 2022 117-328 Consolidated Appropriations Act, 2023 314 72 17085 Analysis of 117-328 §314 2022 117-328 Consolidated Appropriations Act, 2023 315 414 17501, 24601 Analysis of 117-328 §315 2022 117-328 Consolidated Appropriations Act, 2023 316 401 17501, 24601 Analysis of 117-328 §316 2022 117-328 Consolidated Appropriations Act, 2023 317 401 17501, 24601 Analysis of 117-328 §317 2022 117-328 Consolidated Appropriations Act, 2023 320 414; also amends Employee Retirement Income Security Act (ERISA) section 111 (29 U.S.C. 1021 et seq.) 17501, 24601 Analysis of 117-328 §320 2022 117-328 Consolidated Appropriations Act, 2023 322 408 17501, 24601 Analysis of 117-328 §322 2022 117-328 Consolidated Appropriations Act, 2023 323 72, 6724 17085, 19183 Analysis of 117-328 §323 2022 117-328 Consolidated Appropriations Act, 2023 325 402A 17501, 24601 Analysis of 117-328 §325 2022 117-328 Consolidated Appropriations Act, 2023 326 72 17085 Analysis of 117-328 §326 2022 117-328 Consolidated Appropriations Act, 2023 327 401 17501, 24601 Analysis of 117-328 §327 2022 117-328 Consolidated Appropriations Act, 2023 328 402 17501, 24601 Analysis of 117-328 §328 2022 117-328 Consolidated Appropriations Act, 2023 329 72 17085 Analysis of 117-328 §329 2022 117-328 Consolidated Appropriations Act, 2023 330 72 17085 Analysis of 117-328 §330 2022 117-328 Consolidated Appropriations Act, 2023 331 72, 402 17081, 17085, 17501 Analysis of 117-328 §331 2022 117-328 Consolidated Appropriations Act, 2023 332 72, 408 17085,17085.7, 17501, 24601 Analysis of 117-328 §332 2022 117-328 Consolidated Appropriations Act, 2023 333 72 17085 Analysis of 117-328 §333 2022 117-328 Consolidated Appropriations Act, 2023 334 72, 401, 6050Z, 6724, conforming changes 403, 457 17085, 17501, 17551, 18631, 19183 Analysis of 117-328 §334 2022 117-328 Consolidated Appropriations Act, 2023 337 401 17501, 24601 Analysis of 117-328 §337 2022 117-328 Consolidated Appropriations Act, 2023 350 414 17501, 24601 Analysis of 117-328 §350 2022 117-328 Consolidated Appropriations Act, 2023 601 402, 408, 408A 17501, 24601 Analysis of 117-328 §601 2022 117-328 Consolidated Appropriations Act, 2023 602 403 17501,17506, 24601 Analysis of 117-328 §602 2022 117-328 Consolidated Appropriations Act, 2023 603 414, conforming changes 402 and 457 17501, 24601 Analysis of 117-328 §603 2022 117-328 Consolidated Appropriations Act, 2023 604 402A 17501 and 24601 Analysis of 117-328 §604 2022 117-328 Consolidated Appropriations Act, 2023 605 170, 6662, 6664, 6751 17201, 19164, 24357-24357.2, 24357.7, 24359, and 24359.1 Analysis of 117-328 §605 2022 117-328 Consolidated Appropriations Act, 2023 606 420; also amends Employee Retirement Income Security Act (ERISA) sections 101 (29 U.S.C. 1021), 403 (29 U.S.C. 1103), and 408 (29 U.S.C. 1108) 17501, 24601 Analysis of 117-328 §606 2022 117-328 Consolidated Appropriations Act, 2023 4151 223 17215.4 Analysis of 117-328 §4151 2022 117-167 Supreme Court Security Funding Act of 2022 107 48D N/A Analysis of 117-167 §107 2022 117-169 Inflation Reduction Act of 2022 10101 38, 55-59, 53, 860E, 897, 11, 12, 882, 6425, 6555, 56A 23400, 23455-59 Analysis of 117-169 §10101 2022 117-169 Inflation Reduction Act of 2022 10201 4501 N/A Analysis of 117-169 §10201 2022 117-169 Inflation Reduction Act of 2022 12001 36B N/A Analysis of 117-169 §12001 2022 117-169 Inflation Reduction Act of 2022 13101 45, 48 N/A Analysis of 117-169 §13101 2022 117-169 Inflation Reduction Act of 2022 13102 48 N/A Analysis of 117-169 §13102 2022 117-169 Inflation Reduction Act of 2022 13103 48 N/A Analysis of 117-169 §13103 2022 117-169 Inflation Reduction Act of 2022 13104 45Q N/A Analysis of 117-169 §13104 2022 117-169 Inflation Reduction Act of 2022 13105 45U N/A Analysis of 117-169 §13105 2022 117-169 Inflation Reduction Act of 2022 13201 40A, 6426, 6426, 6426, 6427 N/A Analysis of 117-169 §13201 2022 117-169 Inflation Reduction Act of 2022 13202 40 N/A Analysis of 117-169 §13202 2022 117-169 Inflation Reduction Act of 2022 13203 40B, affecting 38, 40A, 6426, 6427, 4101, 87 N/A Analysis of 117-169 §13203 2022 117-169 Inflation Reduction Act of 2022 13204 45V, affecting 38, 45, 48, 6426 N/A Analysis of 117-169 §13204 2022 117-169 Inflation Reduction Act of 2022 13301 25C, affecting 1016, 6213 N/A Analysis of 117-169 §13301 2022 117-169 Inflation Reduction Act of 2022 13302 25D N/A Analysis of 117-169 §13302 2022 117-169 Inflation Reduction Act of 2022 13303 179D and 312 17257.2, 17321, 24451 Analysis of 117-169 §13303 2022 117-169 Inflation Reduction Act of 2022 13304 45L N/A Analysis of 117-169 §13304 2022 117-169 Inflation Reduction Act of 2022 13401 30D, and conforming changes to 30B, 38, 6213, and 6501 N/A Analysis of 117-169 §13401 2022 117-169 Inflation Reduction Act of 2022 13402 25E, and conforming changes to 6213 N/A Analysis of 117-169 §13402 2022 117-169 Inflation Reduction Act of 2022 13403 45W N/A Analysis of 117-169 §13403 2022 117-169 Inflation Reduction Act of 2022 13404 30C N/A Analysis of 117-169 §13404 2022 117-169 Inflation Reduction Act of 2022 13501 48C N/A Analysis of 117-169 §13501 2022 117-169 Inflation Reduction Act of 2022 13502 45X, conforming changes to 38 N/A Analysis of 117-169 §13502 2022 117-169 Inflation Reduction Act of 2022 13601 4611 and 9507 N/A Analysis of 117-169 §13601 2022 117-169 Inflation Reduction Act of 2022 13701 45Y, conforming changes to 38 N/A Analysis of 117-169 §13701 2022 117-169 Inflation Reduction Act of 2022 13702 48E, conforming changes 46, 49, and 50 N/A Analysis of 117-169 §13702 2022 117-169 Inflation Reduction Act of 2022 13703 168 17201, 17250, 24349 Analysis of 117-169 §13703 2022 117-169 Inflation Reduction Act of 2022 13704 45Z, 25C, 30C, 38 N/A Analysis of 117-169 §13704 2022 117-169 Inflation Reduction Act of 2022 13801 6417, 6418 N/A Analysis of 117-169 §13801 2022 117-169 Inflation Reduction Act of 2022 13901 4121 N/A Analysis of 117-169 §13901 2022 117-169 Inflation Reduction Act of 2022 13902 41, 3111 17052.12, 23609 Analysis of 117-169 §13902 2022 117-169 Inflation Reduction Act of 2022 13903 164 17201 and 17220 Analysis of 117-169 §13903 2022 117-169 Inflation Reduction Act of 2022 13903 461 17551, 17560.5, 24681 Analysis of 117-169 §13903 2022 117-169 Inflation Reduction Act of 2022 13904 59 23400 and 23455-59 Analysis of 117-169 §13904 2022 117-169 Inflation Reduction Act of 2022 13904 164 17201 and 17220 Analysis of 117-169 §13904 2021 117-58 Infrastructure Investment and Jobs Act 80401 142, 146(g) 17143, 24272 Analysis of 117-58 §80401 2021 117-58 Infrastructure Investment and Jobs Act 80402 45Q(f), 141(b)(6),142, 146(g) 17143, 24272 Analysis of 117-58 §80402 2021 117-58 Infrastructure Investment and Jobs Act 80501 7508A(d) 18572 Analysis of 117-58 §80501 2021 117-58 Infrastructure Investment and Jobs Act 80502 7508 18570, 18571 Analysis of 117-58 §80502 2021 117-58 Infrastructure Investment and Jobs Act 80503 7451 N/A Analysis of 117-58 §80503 2021 117-58 Infrastructure Investment and Jobs Act 80504 7508A 18572 Analysis of 117-58 §80504 2021 117-58 Infrastructure Investment and Jobs Act 80601 118 24324, 24325 Analysis of 117-58 §80601 2021 117-58 Infrastructure Investment and Jobs Act 80602 430(h); also amends Employee Retirement Income Security Act (ERISA) section 303(h) 17501 Analysis of 117-58 §80602 2021 117-58 Infrastructure Investment and Jobs Act 80603 6045, 6045A, 6050I, 6724 18631, 19183 Analysis of 117-58 §80603 2021 117-58 Infrastructure Investment and Jobs Act 80604 3134, affecting 3111, 3131, 3132, 3221, 6402, 6413 N/A Analysis of 117-58 §80604 2021 117-2 American Rescue Plan Act of 2021 3201 Uncodified, affecting IRC sections 61 17071 Analysis of 117-2 §3201 2021 117-2 American Rescue Plan Act of 2021 5001 Uncodified law, affecting sections of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, the CAA, and IRC section 501(c) 17071, 17131.8, 17280, 24271, 24308.6, 24425 Analysis of 117-2 §5001 2021 117-2 American Rescue Plan Act of 2021 5002 Uncodified law affecting CAA section 331 17071, 17131.8, 24271, 24308.6, 24425 Analysis of 117-2 §5002 2021 117-2 American Rescue Plan Act of 2021 5003 Uncodified American Rescue Plan Act section 5003; and IRC section 61 17071 Analysis of 117-2 §5003 2021 117-2 American Rescue Plan Act of 2021 9041 461(l) 17551, 17560.5, 24681 Analysis of 117-2 §9041 2021 117-2 American Rescue Plan Act of 2021 9042 85 17081, 17083 Analysis of 117-2 §9042 2021 117-2 American Rescue Plan Act of 2021 9501 Uncodified law affecting IRC sections 35, 61, 106, 125, 4980B, 3111, 3221, 6402, 6413, 6656, 7527, 9831, 9832, and adding new IRC sections 139I, 6432, 6720C 17071, 24271 Analysis of 117-2 §9501 2021 117-2 American Rescue Plan Act of 2021 9601 6428B N/A Analysis of 117-2 §9601 2021 117-2 American Rescue Plan Act of 2021 9611 24, 7527A N/A Analysis of 117-2 §9611 2021 117-2 American Rescue Plan Act of 2021 9612 24 N/A Analysis of 117-2 §9612 2021 117-2 American Rescue Plan Act of 2021 9621 32 17052 Analysis of 117-2 §9621 2021 117-2 American Rescue Plan Act of 2021 9622 32 17052 Analysis of 117-2 §9622 2021 117-2 American Rescue Plan Act of 2021 9623 32 17052 Analysis of 117-2 §9623 2021 117-2 American Rescue Plan Act of 2021 9624 32 17052 Analysis of 117-2 §9624 2021 117-2 American Rescue Plan Act of 2021 9626 Uncodified, affecting IRC sections 32, 6213 17052 Analysis of 117-2 §9626 2021 117-2 American Rescue Plan Act of 2021 9631 21 17052.6 Analysis of 117-2 §9631 2021 117-2 American Rescue Plan Act of 2021 9632 129 and uncodified sections affecting IRC sections 125 and 129 17131 Analysis of 117-2 §9632 2021 117-2 American Rescue Plan Act of 2021 9642 Uncodifed, affecting IRC Chapter 1 (commencing with section 1) N/A Analysis of 117-2 §9642 2021 117-2 American Rescue Plan Act of 2021 9643 Uncodifed affecting IRC Chapter 1 (commencing with section 1) N/A Analysis of 117-2 §9643 2021 117-2 American Rescue Plan Act of 2021 9651 3134, affecting 3111, 3131, 3132, 3221, 6402, 6413 N/A Analysis of 117-2 §9651 2021 117-2 American Rescue Plan Act of 2021 9661 36B N/A Analysis of 117-2 §9661 2021 117-2 American Rescue Plan Act of 2021 9662 36B N/A Analysis of 117-2 §9662 2021 117-2 American Rescue Plan Act of 2021 9663 36B N/A Analysis of 117-2 §9663 2021 117-2 American Rescue Plan Act of 2021 9671 864 25110 Analysis of 117-2 §9671 2021 117-2 American Rescue Plan Act of 2021 9672 Uncodified, affecting CAA section 331; and IRC sections 61, 265, 705, 1017, and 1366. 17071, 17087.5, 17131.8, 17280, 17851, 18031, 24271, 24308.6, 24425 Analysis of 117-2 §9672 2021 117-2 American Rescue Plan Act of 2021 9673 Uncodified, affecting IRC sections 61, 265, 705, 1017, and 1366. 17071, 17280, 24271, 24425 Analysis of 117-2 §9673 2021 117-2 American Rescue Plan Act of 2021 9674 6050W 18631 Analysis of 117-2 §9674 2021 117-2 American Rescue Plan Act of 2021 9675 108 17131, 17132.11, 17134, 17144.6, 17144.7, 17144.8 Analysis of 117-2 §9675 2021 117-2 American Rescue Plan Act of 2021 9701 Uncodified, affecting Employee Retirement Income Security Act (ERISA) section 305 and IRC section 414, 432, and 4971 17501 Analysis of 117-2 §9701 2021 117-2 American Rescue Plan Act of 2021 9702 Uncodified, affecting ERISA section 305 and IRC section 432 17501 Analysis of 117-2 §9702 2021 117-2 American Rescue Plan Act of 2021 9703 431; also amends ERISA section 304 17501 Analysis of 117-2 §9703 2021 117-2 American Rescue Plan Act of 2021 9704 432; also amends ERISA sections 4005 and 4006, and adds new section 4262 to ERISA 17501 Analysis of 117-2 §9704 2021 117-2 American Rescue Plan Act of 2021 9705 430; also amends ERISA section 303 17501 Analysis of 117-2 §9705 2021 117-2 American Rescue Plan Act of 2021 9706 430; also amends ERISA section 303 17501 Analysis of 117-2 §9706 2021 117-2 American Rescue Plan Act of 2021 9707 430; also, amends ERISA section 303 17501 Analysis of 117-2 §9707 2021 117-2 American Rescue Plan Act of 2021 9708 162(m) 17271, 24343 Analysis of 117-2 §9708 2021 117-6 PPP Extension Act of 2021 2 Uncodified, affecting the Small Business Act, section 7, and the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) section 1102 17071, 17131.8, 17280, 24271, 24308.6, 24425 Analysis of 117-6 §2 2020 116-127 Families First Coronavirus Response Act 7001 Uncodified, affecting IRC Chapter 1 (commencing with section 1) and sections 3111 and 3221 N/A Analysis of 116-127 §7001 2020 116-127 Families First Coronavirus Response Act 7002 Uncodified, affecting IRC Subtitle A (commencing with section 1) and section 1401 N/A Analysis of 116-127 §7002 2020 116-127 Families First Coronavirus Response Act 7003 Uncodified, affecting IRC Chapter 1 (commencing with section 1) and sections 3111 and 3221 N/A Analysis of 116-127 §7003 2020 116-127 Families First Coronavirus Response Act 7004 Uncodified, affecting IRC Subtitle A (commencing with section 1) N/A Analysis of 116-127 §7004 2020 116-127 Families First Coronavirus Response Act 7005 Uncodified, affecting IRC Chapter 1 (commencing with section 1) and sections 3111 and 3221 N/A Analysis of 116-127 §7005 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 1106 Uncodified, affecting IRC sections 61 and 265 17071, 17131.8, 24271, 24308.6 Analysis of 116-136 §1106 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2201 6211, 6213, 6428 N/A Analysis of 116-136 §2201 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2202 72 17071, 17081, 17085, 17085.7, 17501, 24271, 24601 Analysis of 116-136 §2202 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2203 401, 402 17501, 24601 Analysis of 116-136 §2203 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2204 62 17024.5, 17072 Analysis of 116-136 §2204 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2205 170 17201, 17275.2, 17275.3, 17275.5, 24357 – 24359.1 Analysis of 116-136 §2205 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2206 127, 221 17131, 17151 Analysis of 116-136 §2206 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2301 Uncodified provision impacting IRC sections 3111 and 3221 N/A Analysis of 116-136 §2301 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2302 Uncodified provisions affecting IRC sections 1401, 3111, 3211, 3221, 6654 N/A Analysis of 116-136 §2302 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2303 172 and 860E 17201, 17276-17276.22, 24416-24416.22 Analysis of 116-136 §2303 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2304 461 17551, 17560.5, 24681 Analysis of 116-136 §2304 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2305 53 17063, 23453 Analysis of 116-136 §2305 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2306 163 17024.5, 17201, 23051.5, 24344, 24344.7 Analysis of 116-136 §2306 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2307 168 17201, 17250, 24349 Analysis of 116-136 §2307 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 2308 5214 N/A Analysis of 116-136 §2308 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 3516 6103 19542-19547, 19549, 19551-19555, 19559, 19561, 19562, 19565 Analysis of 116-136 §3516 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 3606 Uncodified, affecting IRC section 3111 and 3221 by amending sections 7001 and 7003 of the Families First Coronavirus Response Act, (Public Law 116-127). N/A Analysis of 116-136 §3606 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 3607 N/A N/A Analysis of 116-136 §3607 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 3608 Uncodified provisions, affecting IRC sections 430 and 436 17501, 24601 Analysis of 116-136 §3608 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 3609 414 17501, 24601 Analysis of 116-136 §3609 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 3701 223 17215.4 Analysis of 116-136 §3701 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 3702 105, 106, 220, and 223 17024.5, 17131, 17131.4, 17201, 17215, 17215.1, and 17215.4 Analysis of 116-136 §3702 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 4003 Uncodified, affecting IRC section 382 17024.5, 17321, 17323, 23051.5, 24451, 24458, 24459, and 24472 Analysis of 116-136 §4003 2020 116-136 Coronavirus Aid, Relief, and Economic Security (CARES) Act 4007 Uncodified, affecting IRC sections 4041, 4081, 4083, 4261, 4271, and 6427 N/A Analysis of 116-136 §4007 2020 116-139 Paycheck Protection Program and Health Care Enhancement Act 101 Uncodified, amends Division A of the CARES Act (PL 116-136) 17071, 17131.8, 24271, 24308.6 Analysis of 116-139 §101 2020 116-142 Paycheck Protection Program Flexibility Act of 2020 3 Uncodified, affecting IRC sections 61 and 265 17071, 17131.8, 24271, 24308.6 Analysis of 116-142 §3 2020 116-142 Paycheck Protection Program Flexibility Act of 2020 4 Uncodified, affecting IRC section 3111 N/A Analysis of 116-142 §4 2020 116-260 Consolidated Appropriations Act, 2021 272 6428A N/A Analysis of 116-260 §272 2020 116-260 Consolidated Appropriations Act, 2021 273 Uncodified, affecting the Coronavirus, Aid, Relief, and Economic Security Act (CARES Act), and IRC Subtitle A (commencing with section 1) and section 6428 N/A Analysis of 116-260 §273 2020 116-260 Consolidated Appropriations Act, 2021 274 Uncodified, affecting Internal Revenue Service Notice 2020-65 N/A Analysis of 116-260 §274 2020 116-260 Consolidated Appropriations Act, 2021 275 Uncodified, affecting IRC section 62 17072 Analysis of 116-260 §275 2020 116-260 Consolidated Appropriations Act, 2021 276 Uncodified, affecting the Small Business Act, section 7A, and IRC sections 61, 265, 705, 1017, and 1366 17071, 17131.8, 17280, 24271, 24308.6, 24425 Analysis of 116-260 §276 2020 116-260 Consolidated Appropriations Act, 2021 277 Uncodified, affecting the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) section 3504, and IRC Subtitle A (commencing with section 1) and sections 25A, 61 17071, 17131.8, 24271, 24308.6 Analysis of 116-260 §277 2020 116-260 Consolidated Appropriations Act, 2021 278 Uncodified, affecting CARES Act, sections 1109, 1110, and 1112, and IRC sections 61, 265, 705, 1017, and 1366. 17071, 17131.8, 17280, 24271, 24308.6, 24425 Analysis of 116-260 §278 2020 116-260 Consolidated Appropriations Act, 2021 279 Uncodified, affecting various sections of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), sections 276(b), 277, and 278 of the Act, and IRC Subtitle F, Chapter 61 (commencing with section 6012) 18631 Analysis of 116-260 §279 2020 116-260 Consolidated Appropriations Act, 2021 280 Uncodified, affecting the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), PL 116-136, section 2202, and IRC section 72 17071, 17081, 17085, 17085.7, 17501, 24271, 24601 Analysis of 116-260 §280 2020 116-260 Consolidated Appropriations Act, 2021 281 Uncodified, affecting the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), PL 116-136, section 2303, and IRC sections 172 and 860E 17201, 17276-17276.22, 24416-24416.22 Analysis of 116-260 §281 2020 116-260 Consolidated Appropriations Act, 2021 283 6103, 7213 19542 - 19572 Analysis of 116-260 §283 2020 116-260 Consolidated Appropriations Act, 2021 284 6103 19542 - 19572 Analysis of 116-260 §284 2020 116-260 Consolidated Appropriations Act, 2021 285 420 17501, 24601 Analysis of 116-260 §285 2020 116-260 Consolidated Appropriations Act, 2021 286 Uncodified, affecting Families First Coronavirus Response Act (FFCRA), sections 7001-7004, and IRC sections 1401, 3111, and 3221 N/A Analysis of 116-260 §286 2020 116-260 Consolidated Appropriations Act, 2021 288 Uncodified, affecting Families First Coronavirus Response Act (FFCRA), sections 7001 and 7003, and IRC sections 3111 and 3221 N/A Analysis of 116-260 §288 2020 116-260 Consolidated Appropriations Act, 2021 304 Uncodified, affecting the Small Business Act, sections 7 and 7A, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), PL 116-136, sections 1106 and 1109, and IRC sections 61 and 265 17071, 17131.8, 24271, 24308.6 Analysis of 116-260 §304 2020 116-260 Consolidated Appropriations Act, 2021 421 Uncodified, affecting IRC section 3111 N/A Analysis of 116-260 §421 2020 116-260 Consolidated Appropriations Act, 2021 501 Uncodified, affecting IRC section 61 17071, 24271 Analysis of 116-260 §501 2020 116-260 Consolidated Appropriations Act, 2021 512 9505 N/A Analysis of 116-260 §512 2020 116-260 Consolidated Appropriations Act, 2021 102 9815, 9816, 9817, 9822, 223 17201, 17215.4 Analysis of 116-260 §102 2020 116-260 Consolidated Appropriations Act, 2021 103 9816 N/A Analysis of 116-260 §103 2020 116-260 Consolidated Appropriations Act, 2021 105 9817 N/A Analysis of 116-260 §105 2020 116-260 Consolidated Appropriations Act, 2021 106 9823 N/A Analysis of 116-260 §106 2020 116-260 Consolidated Appropriations Act, 2021 107 9816 N/A Analysis of 116-260 §107 2020 116-260 Consolidated Appropriations Act, 2021 111 9816 N/A Analysis of 116-260 §111 2020 116-260 Consolidated Appropriations Act, 2021 113 9818 N/A Analysis of 116-260 §113 2020 116-260 Consolidated Appropriations Act, 2021 114 9819 N/A Analysis of 116-260 §114 2020 116-260 Consolidated Appropriations Act, 2021 116 9820 N/A Analysis of 116-260 §116 2020 116-260 Consolidated Appropriations Act, 2021 201 9824 N/A Analysis of 116-260 §201 2020 116-260 Consolidated Appropriations Act, 2021 203 9812 N/A Analysis of 116-260 §203 2020 116-260 Consolidated Appropriations Act, 2021 204 9825 No Analysis of 116-260 §204 2020 116-260 Consolidated Appropriations Act, 2021 101 213 17201 and 17241 Analysis of 116-260 §101 2020 116-260 Consolidated Appropriations Act, 2021 102 179D 17257.2 Analysis of 116-260 §102 2020 116-260 Consolidated Appropriations Act, 2021 103 139B 17131 Analysis of 116-260 §103 2020 116-260 Consolidated Appropriations Act, 2021 104 25A, 222 17204.7 Analysis of 116-260 §104 2020 116-260 Consolidated Appropriations Act, 2021 105 45G N/A Analysis of 116-260 §105 2020 116-260 Consolidated Appropriations Act, 2021 106 263A, 5001, 5041, 5051, 5212, 5414, 5555 17201, 24422.3 Analysis of 116-260 §106 2020 116-260 Consolidated Appropriations Act, 2021 107 5001, 5041, 5051, 6038E, 7652 N/A Analysis of 116-260 §107 2020 116-260 Consolidated Appropriations Act, 2021 108 5067, 5068 N/A Analysis of 116-260 §108 2020 116-260 Consolidated Appropriations Act, 2021 109 5001, 5002 N/A Analysis of 116-260 §109 2020 116-260 Consolidated Appropriations Act, 2021 110 5001, 5041, 5051 N/A Analysis of 116-260 §110 2020 116-260 Consolidated Appropriations Act, 2021 111 954 25110 Analysis of 116-260 §111 2020 116-260 Consolidated Appropriations Act, 2021 112 45D N/A Analysis of 116-260 §112 2020 116-260 Consolidated Appropriations Act, 2021 113 51 17053.6, 23624 Analysis of 116-260 §113 2020 116-260 Consolidated Appropriations Act, 2021 114 108 17071, 17131, and 17144.5 Analysis of 116-260 §114 2020 116-260 Consolidated Appropriations Act, 2021 115 168 17201, 17250, and 24349-24355.4 Analysis of 116-260 §115 2020 116-260 Consolidated Appropriations Act, 2021 116 181 17201.5, 17250, 17250.5, 24349 Analysis of 116-260 §116 2020 116-260 Consolidated Appropriations Act, 2021 117 4611 N/A Analysis of 116-260 §117 2020 116-260 Consolidated Appropriations Act, 2021 118 1391, 1397A, 1397B 17053.73, 23626 Analysis of 116-260 §118 2020 116-260 Consolidated Appropriations Act, 2021 119 45S N/A Analysis of 116-260 §119 2020 116-260 Consolidated Appropriations Act, 2021 120 127 17151 Analysis of 116-260 §120 2020 116-260 Consolidated Appropriations Act, 2021 121 45Q N/A Analysis of 116-260 §121 2020 116-260 Consolidated Appropriations Act, 2021 131 45, 48 N/A Analysis of 116-260 §131 2020 116-260 Consolidated Appropriations Act, 2021 132 48 N/A Analysis of 116-260 §132 2020 116-260 Consolidated Appropriations Act, 2021 133 163 17225 Analysis of 116-260 §133 2020 116-260 Consolidated Appropriations Act, 2021 134 35 N/A Analysis of 116-260 §134 2020 116-260 Consolidated Appropriations Act, 2021 135 45A N/A Analysis of 116-260 §135 2020 116-260 Consolidated Appropriations Act, 2021 136 45N N/A Analysis of 116-260 §136 2020 116-260 Consolidated Appropriations Act, 2021 137 168 17201, 17250, 24349 Analysis of 116-260 §137 2020 116-260 Consolidated Appropriations Act, 2021 138 168 17201, 17250, 24349-24355.4 Analysis of 116-260 §138 2020 116-260 Consolidated Appropriations Act, 2021 139 N/A Analysis of 116-260 §139 2020 116-260 Consolidated Appropriations Act, 2021 140 40 N/A Analysis of 116-260 §140 2020 116-260 Consolidated Appropriations Act, 2021 141 25C N/A Analysis of 116-260 §141 2020 116-260 Consolidated Appropriations Act, 2021 142 30B N/A Analysis of 116-260 §142 2020 116-260 Consolidated Appropriations Act, 2021 143 30C N/A Analysis of 116-260 §143 2020 116-260 Consolidated Appropriations Act, 2021 144 30D N/A Analysis of 116-260 §144 2020 116-260 Consolidated Appropriations Act, 2021 145 45 N/A Analysis of 116-260 §145 2020 116-260 Consolidated Appropriations Act, 2021 146 45L N/A Analysis of 116-260 §146 2020 116-260 Consolidated Appropriations Act, 2021 147 6426, 6427 N/A Analysis of 116-260 §147 2020 116-260 Consolidated Appropriations Act, 2021 148 25C and 25D N/A Analysis of 116-260 §148 2020 116-260 Consolidated Appropriations Act, 2021 149 4121 N/A Analysis of 116-260 §149 2020 116-260 Consolidated Appropriations Act, 2021 201 42 17057.5, 17058, 23610.4, 23610.5 Analysis of 116-260 §201 2020 116-260 Consolidated Appropriations Act, 2021 202 Uncodified, affecting the Tax Cuts and Jobs Act, PL 115-97, section 13204 and IRC section 168. 17201 and 24349 Analysis of 116-260 §202 2020 116-260 Consolidated Appropriations Act, 2021 203 48 N/A Analysis of 116-260 §203 2020 116-260 Consolidated Appropriations Act, 2021 204 48 N/A Analysis of 116-260 §204 2020 116-260 Consolidated Appropriations Act, 2021 205 7702 17020.6, 23045 Analysis of 116-260 §205 2020 116-260 Consolidated Appropriations Act, 2021 206 Uncodified, amends Section 2301 of the CARES Act and Section 7A of the Small Business Act N/A Analysis of 116-260 §206 2020 116-260 Consolidated Appropriations Act, 2021 207 Uncodified, affecting the Coronavirus, Aid, Relief, and Economic Security Act (CARES Act), section 2301, and IRC Subtitle A (commencing with section 1) and sections 3111 and 3221 N/A Analysis of 116-260 §207 2020 116-260 Consolidated Appropriations Act, 2021 208 401 17501, 24601 Analysis of 116-260 §208 2020 116-260 Consolidated Appropriations Act, 2021 209 Uncodified, affecting IRC sections 401, 411 17501, 24601 Analysis of 116-260 §209 2020 116-260 Consolidated Appropriations Act, 2021 210 274 17201, 24443 Analysis of 116-260 §210 2020 116-260 Consolidated Appropriations Act, 2021 211 Uncodified, affecting IRC sections 24, 32, 61, and 6213 17052 Analysis of 116-260 §211 2020 116-260 Consolidated Appropriations Act, 2021 212 62, 63, 170, 6662, 6751 17024.5, 17072, 17201 Analysis of 116-260 §212 2020 116-260 Consolidated Appropriations Act, 2021 213 Uncodified, affecting Coronavirus Aid, Relief, and Economic Security Act (CARES Act), PL 116-136, section 2205, and IRC section 170. 17201, 17275.2, 17275.3, 17275.5, 24357 – 24359.1 Analysis of 116-260 §213 2020 116-260 Consolidated Appropriations Act, 2021 214 Uncodified, affecting IRC sections 21, 106, 125, and 126 17131 Analysis of 116-260 §214 2020 116-260 Consolidated Appropriations Act, 2021 302 Uncodified, affecting IRC sections 72, 402, 403, 408, 414, 457, 3405 17071, 17081, 17085, 17085.7, 17501, 24271, 24601 Analysis of 116-260 §302 2020 116-260 Consolidated Appropriations Act, 2021 303 Uncodified, affecting IRC Subtitle A (commencing with section 1) and section 38 N/A Analysis of 116-260 §303 2020 116-260 Consolidated Appropriations Act, 2021 304 Uncodified, affecting Coronavirus Aid, Relief, and Economic Security Act (CARES Act), PL 116-136, section 2205, and IRC sections 165 and 170. 17201, 17204, 24357 – 24359.1 Analysis of 116-260 §304 2020 116-260 Consolidated Appropriations Act, 2021 305 Uncodified, affecting IRC section 42 17057.5, 17058, 23610.4, 23610.5 Analysis of 116-260 §305 2020 116-260 Consolidated Appropriations Act, 2021 102 6103, 7213 19542-19547, 19549, 19551-19555, 19559, 19561, 19562, 19565 Analysis of 116-260 §102 2020 116-260 Consolidated Appropriations Act, 2021 103 6103 19542-19547, 19549, 19551-19555, 19559, 19561, 19562, 19565 Analysis of 116-260 §103

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