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Table of Contents
Beginning
SECTION 1. SHORT TITLE; REFERENCES; TABLE OF CONTENTS.
TITLE I--INDIVIDUAL INCOME TAX RATE REDUCTIONS
SEC. 101. REDUCTION IN INCOME TAX RATES FOR INDIVIDUALS.
`SEC. 6428. ACCELERATION OF 10 PERCENT INCOME TAX RATE BRACKET BENEFIT FOR 2001.
SEC. 102. REPEAL OF PHASEOUT OF PERSONAL EXEMPTIONS.
SEC. 103. PHASEOUT OF OVERALL LIMITATION ON ITEMIZED DEDUCTIONS.
TITLE II--TAX BENEFITS RELATING TO CHILDREN
SEC. 201. MODIFICATIONS TO CHILD TAX CREDIT.
SEC. 202. EXPANSION OF ADOPTION CREDIT AND ADOPTION ASSISTANCE PROGRAMS.
SEC. 203. REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY ASSISTED PROGRAMS.
SEC. 204. DEPENDENT CARE CREDIT.
SEC. 205. ALLOWANCE OF CREDIT FOR EMPLOYER EXPENSES FOR CHILD CARE ASSISTANCE.
`SEC. 45F. EMPLOYER-PROVIDED CHILD CARE CREDIT.
TITLE III--MARRIAGE PENALTY RELIEF
SEC. 301. ELIMINATION OF MARRIAGE PENALTY IN STANDARD DEDUCTION.
SEC. 302. PHASEOUT OF MARRIAGE PENALTY IN 15-PERCENT BRACKET.
SEC. 303. MARRIAGE PENALTY RELIEF FOR EARNED INCOME CREDIT; EARNED INCOME TO INCLUDE ONLY AMOUNTS INCLUDIBLE IN GROSS INCOME;...TITLE IV--AFFORDABLE EDUCATION PROVISIONS
SUBTITLE A--EDUCATION SAVINGS INCENTIVES
SEC. 401. MODIFICATIONS TO EDUCATION INDIVIDUAL RETIREMENT ACCOUNTS.
SEC. 402. MODIFICATIONS TO QUALIFIED TUITION PROGRAMS.
SUBTITLE B--EDUCATIONAL ASSISTANCE
SEC. 411. EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE.
SEC. 412. ELIMINATION OF 60-MONTH LIMIT AND INCREASE IN INCOME LIMITATION ON STUDENT LOAN INTEREST DEDUCTION.
SEC. 413. EXCLUSION OF CERTAIN AMOUNTS RECEIVED UNDER THE NATIONAL HEALTH SERVICE CORPS SCHOLARSHIP PROGRAM AND THE F. EDWARD...SUBTITLE C--LIBERALIZATION OF TAX-EXEMPT FINANCING RULES FOR PUBLIC SCHOOL CONSTRUCTION
SEC. 421. ADDITIONAL INCREASE IN ARBITRAGE REBATE EXCEPTION FOR GOVERNMENTAL BONDS USED TO FINANCE EDUCATIONAL FACILITIES.
SEC. 422. TREATMENT OF QUALIFIED PUBLIC EDUCATIONAL FACILITY BONDS AS EXEMPT FACILITY BONDS.
SUBTITLE D--OTHER PROVISIONS
SEC. 431. DEDUCTION FOR HIGHER EDUCATION EXPENSES.
`SEC. 222. QUALIFIED TUITION AND RELATED EXPENSES.
TITLE V--ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER TAX PROVISIONS
SUBTITLE A--REPEAL OF ESTATE AND GENERATION-SKIPPING TRANSFER TAXES
SEC. 501. REPEAL OF ESTATE AND GENERATION-SKIPPING TRANSFER TAXES.
`SEC. 2210. TERMINATION.
`SEC. 2664. TERMINATION.
SUBTITLE B--REDUCTIONS OF ESTATE AND GIFT TAX RATES
SEC. 511. ADDITIONAL REDUCTIONS OF ESTATE AND GIFT TAX RATES.
SUBTITLE C--INCREASE IN EXEMPTION AMOUNTS
SEC. 521. INCREASE IN EXEMPTION EQUIVALENT OF UNIFIED CREDIT, LIFETIME GIFTS EXEMPTION, AND GST EXEMPTION AMOUNTS.
SUBTITLE D--CREDIT FOR STATE DEATH TAXES
SEC. 531. REDUCTION OF CREDIT FOR STATE DEATH TAXES.
SEC. 532. CREDIT FOR STATE DEATH TAXES REPLACED WITH DEDUCTION FOR SUCH TAXES.
`SEC. 2058. STATE DEATH TAXES.
SUBTITLE E--CARRYOVER BASIS AT DEATH; OTHER CHANGES TAKING EFFECT WITH REPEAL
SEC. 541. TERMINATION OF STEP-UP IN BASIS AT DEATH.
SEC. 542. TREATMENT OF PROPERTY ACQUIRED FROM A DECEDENT DYING AFTER DECEMBER 31, 2009.
`SEC. 1022. TREATMENT OF PROPERTY ACQUIRED FROM A DECEDENT DYING AFTER DECEMBER 31, 2009.
`Subpart C--Returns Relating to Transfers During Life or at Death
`SEC. 6018. RETURNS RELATING TO LARGE TRANSFERS AT DEATH.
`SEC. 6716. FAILURE TO FILE INFORMATION WITH RESPECT TO CERTAIN TRANSFERS AT DEATH AND GIFTS.
`SEC. 1040. USE OF APPRECIATED CARRYOVER BASIS PROPERTY TO SATISFY PECUNIARY BEQUEST.
SUBTITLE F--CONSERVATION EASEMENTS
SEC. 551. EXPANSION OF ESTATE TAX RULE FOR CONSERVATION EASEMENTS.
SUBTITLE G--MODIFICATIONS OF GENERATION-SKIPPING TRANSFER TAX
SEC. 561. DEEMED ALLOCATION OF GST EXEMPTION TO LIFETIME TRANSFERS TO TRUSTS; RETROACTIVE ALLOCATIONS.
SEC. 562. SEVERING OF TRUSTS.
SEC. 563. MODIFICATION OF CERTAIN VALUATION RULES.
SEC. 564. RELIEF PROVISIONS.
SUBTITLE H--EXTENSION OF TIME FOR PAYMENT OF ESTATE TAX
SEC. 571. INCREASE IN NUMBER OF ALLOWABLE PARTNERS AND SHAREHOLDERS IN CLOSELY HELD BUSINESSES.
SEC. 572. EXPANSION OF AVAILABILITY OF INSTALLMENT PAYMENT FOR ESTATES WITH INTERESTS QUALIFYING LENDING AND FINANCE BUSINESSES.
SEC. 572. CLARIFICATION OF AVAILABILITY OF INSTALLMENT PAYMENT.
SUBTITLE I--OTHER PROVISIONS
SEC. 581. WAIVER OF STATUTE OF LIMITATION FOR TAXES ON CERTAIN FARM VALUATIONS.
TITLE VI--PENSION AND INDIVIDUAL RETIREMENT ARRANGEMENT PROVISIONS
SUBTITLE A--INDIVIDUAL RETIREMENT ACCOUNTS
SEC. 601. MODIFICATION OF IRA CONTRIBUTION LIMITS.
SEC. 602. DEEMED IRAS UNDER EMPLOYER PLANS.
SUBTITLE B--EXPANDING COVERAGE
SEC. 611. INCREASE IN BENEFIT AND CONTRIBUTION LIMITS.
SEC. 612. PLAN LOANS FOR SUBCHAPTER S OWNERS, PARTNERS, AND SOLE PROPRIETORS.
SEC. 613. MODIFICATION OF TOP-HEAVY RULES.
SEC. 614. ELECTIVE DEFERRALS NOT TAKEN INTO ACCOUNT FOR PURPOSES OF DEDUCTION LIMITS.
SEC. 615. REPEAL OF COORDINATION REQUIREMENTS FOR DEFERRED COMPENSATION PLANS OF STATE AND LOCAL GOVERNMENTS AND TAX-EXEMPT...SEC. 616. DEDUCTION LIMITS.
SEC. 617. OPTION TO TREAT ELECTIVE DEFERRALS AS AFTER-TAX ROTH CONTRIBUTIONS.
`SEC. 402A. OPTIONAL TREATMENT OF ELECTIVE DEFERRALS AS ROTH CONTRIBUTIONS.
SEC. 618. NONREFUNDABLE CREDIT TO CERTAIN INDIVIDUALS FOR ELECTIVE DEFERRALS AND IRA CONTRIBUTIONS.
`SEC. 25B. ELECTIVE DEFERRALS AND IRA CONTRIBUTIONS BY CERTAIN INDIVIDUALS.
SEC. 619. CREDIT FOR PENSION PLAN STARTUP COSTS OF SMALL EMPLOYERS.
`SEC. 45E. SMALL EMPLOYER PENSION PLAN STARTUP COSTS.
SEC. 620. ELIMINATION OF USER FEE FOR REQUESTS TO IRS REGARDING PENSION PLANS.
SEC. 621. TREATMENT OF NONRESIDENT ALIENS ENGAGED IN INTERNATIONAL TRANSPORTATION SERVICES.
SUBTITLE C--ENHANCING FAIRNESS FOR WOMEN
SEC. 631. CATCH-UP CONTRIBUTIONS FOR INDIVIDUALS AGE 50 OR OVER.
SEC. 632. EQUITABLE TREATMENT FOR CONTRIBUTIONS OF EMPLOYEES TO DEFINED CONTRIBUTION PLANS.
SEC. 633. FASTER VESTING OF CERTAIN EMPLOYER MATCHING CONTRIBUTIONS.
SEC. 634. MODIFICATION TO MINIMUM DISTRIBUTION RULES.
SEC. 635. CLARIFICATION OF TAX TREATMENT OF DIVISION OF SECTION 457 PLAN BENEFITS UPON DIVORCE.
SEC. 636. PROVISIONS RELATING TO HARDSHIP DISTRIBUTIONS.
SEC. 637. WAIVER OF TAX ON NONDEDUCTIBLE CONTRIBUTIONS FOR DOMESTIC OR SIMILAR WORKERS.
SUBTITLE D--INCREASING PORTABILITY FOR PARTICIPANTS
SEC. 641. ROLLOVERS ALLOWED AMONG VARIOUS TYPES OF PLANS.
SEC. 642. ROLLOVERS OF IRAS INTO WORKPLACE RETIREMENT PLANS.
SEC. 643. ROLLOVERS OF AFTER-TAX CONTRIBUTIONS.
SEC. 644. HARDSHIP EXCEPTION TO 60-DAY RULE.
SEC. 645. TREATMENT OF FORMS OF DISTRIBUTION.
SEC. 646. RATIONALIZATION OF RESTRICTIONS ON DISTRIBUTIONS.
SEC. 647. PURCHASE OF SERVICE CREDIT IN GOVERNMENTAL DEFINED BENEFIT PLANS.
SEC. 648. EMPLOYERS MAY DISREGARD ROLLOVERS FOR PURPOSES OF CASH-OUT AMOUNTS.
SEC. 649. MINIMUM DISTRIBUTION AND INCLUSION REQUIREMENTS FOR SECTION 457 PLANS.
SUBTITLE E--STRENGTHENING PENSION SECURITY AND ENFORCEMENT
PART I--GENERAL PROVISIONS
SEC. 651. REPEAL OF 160 PERCENT OF CURRENT LIABILITY FUNDING LIMIT.
SEC. 652. MAXIMUM CONTRIBUTION DEDUCTION RULES MODIFIED AND APPLIED TO ALL DEFINED BENEFIT PLANS.
SEC. 653. EXCISE TAX RELIEF FOR SOUND PENSION FUNDING.
SEC. 654. TREATMENT OF MULTIEMPLOYER PLANS UNDER SECTION 415.
SEC. 655. PROTECTION OF INVESTMENT OF EMPLOYEE CONTRIBUTIONS TO 401(k) PLANS.
SEC. 656. PROHIBITED ALLOCATIONS OF STOCK IN S CORPORATION ESOP.
SEC. 657. AUTOMATIC ROLLOVERS OF CERTAIN MANDATORY DISTRIBUTIONS.
SEC. 658. CLARIFICATION OF TREATMENT OF CONTRIBUTIONS TO MULTIEMPLOYER PLAN.
PART II--TREATMENT OF PLAN AMENDMENTS REDUCING FUTURE BENEFIT ACCRUALS
SEC. 659. EXCISE TAX ON FAILURE TO PROVIDE NOTICE BY DEFINED BENEFIT PLANS SIGNIFICANTLY REDUCING FUTURE BENEFIT ACCRUALS.
`SEC. 4980F. FAILURE OF APPLICABLE PLANS REDUCING BENEFIT ACCRUALS TO SATISFY NOTICE REQUIREMENTS.
SUBTITLE F--REDUCING REGULATORY BURDENS
SEC. 661. MODIFICATION OF TIMING OF PLAN VALUATIONS.
SEC. 662. ESOP DIVIDENDS MAY BE REINVESTED WITHOUT LOSS OF DIVIDEND DEDUCTION.
SEC. 663. REPEAL OF TRANSITION RULE RELATING TO CERTAIN HIGHLY COMPENSATED EMPLOYEES.
SEC. 664. EMPLOYEES OF TAX-EXEMPT ENTITIES.
SEC. 665. CLARIFICATION OF TREATMENT OF EMPLOYER-PROVIDED RETIREMENT ADVICE.
SEC. 666. REPEAL OF THE MULTIPLE USE TEST.
SUBTITLE G--MISCELLANEOUS PROVISIONS
SEC. 671. TAX TREATMENT AND INFORMATION REQUIREMENTS OF ALASKA NATIVE SETTLEMENT TRUSTS.
`SEC. 646. TAX TREATMENT OF ELECTING ALASKA NATIVE SETTLEMENT TRUSTS.
`SEC. 6039H. INFORMATION WITH RESPECT TO ALASKA NATIVE SETTLEMENT TRUSTS AND SPONSORING NATIVE CORPORATIONS.
TITLE VII--ALTERNATIVE MINIMUM TAX
SEC. 701. INCREASE IN ALTERNATIVE MINIMUM TAX EXEMPTION.
TITLE VIII--OTHER PROVISIONS
SEC. 801. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
SEC. 802. EXPANSION OF AUTHORITY TO POSTPONE CERTAIN TAX-RELATED DEADLINES BY REASON OF PRESIDENTIALLY DECLARED DISASTER.
SEC. 803. NO FEDERAL INCOME TAX ON RESTITUTION RECEIVED BY VICTIMS OF THE NAZI REGIME OR THEIR HEIRS OR ESTATES.
TITLE IX--COMPLIANCE WITH CONGRESSIONAL BUDGET ACT
SEC. 901. SUNSET OF PROVISIONS OF ACT.
JOINT EXPLANATORY STATEMENT OF THE COMMITTEE OF CONFERENCE
I. MARGINAL TAX RATE REDUCTION
A. INDIVIDUAL INCOME TAX RATE STRUCTURE (SECS. 2 AND 3 OF THE HOUSE BILL, SEC. 101 OF THE SENATE AMENDMENT AND SEC. 1 OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. INCREASE STARTING POINT FOR PHASE-OUT OF ITEMIZED DEDUCTIONS (SEC. 102 OF THE SENATE AMENDMENT AND SEC. 68 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. PHASE-OUT OF SPECIAL RULES FOR PERSONAL EXEMPTIONS (SEC. 103 OF THE SENATE AMENDMENT AND SEC. 151(D)(3) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
II. TAX BENEFITS RELATING TO CHILDREN
A. INCREASE AND EXPAND THE CHILD TAX CREDIT (SEC. 2 OF THE HOUSE BILL, SECS. 201 AND 204 OF THE SENATE AMENDMENT AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. SENSE OF THE SENATE REGARDING CHILD CREDIT EXPANSION (SEC. 202 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. EXTENSION AND EXPANSION OF ADOPTION TAX BENEFITS (SEC. 2 OF H.R. 622, SEC. 203 OF THE SENATE AMENDMENT, AND SECS. 23 AND...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. EXPANSION OF DEPENDENT CARE TAX CREDIT (SEC. 205 OF THE SENATE AMENDMENT AND SEC. 21 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. TAX CREDIT FOR EMPLOYER-PROVIDED CHILD CARE FACILITIES (SECS. 206 AND 207 OF THE SENATE AMENDMENT AND NEW SEC. 45D OF...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
III. MARRIAGE PENALTY RELIEF PROVISIONS
A. STANDARD DEDUCTION MARRIAGE PENALTY`RELIEF (SEC. 2 OF H.R. 6, SEC. 301 OF THE SENATE AMENDMENT AND SEC. 63 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. EXPANSION OF THE 15-PERCENT RATE BRACKET FOR MARRIED COUPLES FILING JOINT RETURNS (SEC. 3 OF H.R. 6, SEC. 302 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. MARRIAGE PENALTY RELIEF AND SIMPLIFICATION RELATING TO THE EARNED INCOME CREDIT (SEC. 2(B)(2) OF THE HOUSE BILL, SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
IV. EDUCATION INCENTIVES
A. MODIFICATIONS TO EDUCATION IRAS (SEC. 401 AND 414 OF THE SENATE AMENDMENT AND SECS. 530 AND 127 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. PRIVATE PREPAID TUITION PROGRAMS; EXCLUSION FROM GROSS INCOME OF EDUCATION DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. EXCLUSION FOR EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE (SEC. 411 OF THE SENATE AMENDMENT AND SEC. 127 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. MODIFICATIONS TO STUDENT LOAN INTEREST DEDUCTION (SEC. 412 OF THE SENATE AMENDMENT AND SEC. 221 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. ELIMINATE TAX ON AWARDS UNDER THE NATIONAL HEALTH SERVICE CORPS SCHOLARSHIP PROGRAM AND THE F. EDWARD HEBERT ARMED FORCES...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. TAX BENEFITS FOR CERTAIN TYPES OF BONDS FOR EDUCATIONAL FACILITIES AND ACTIVITIES (SECS. 421-422 OF THE SENATE AMENDMENT...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. MODIFY RULES GOVERNING TAX-EXEMPT BONDS FOR SECTION 501(C)(3) ORGANIZATIONS AS APPLIED TO ORGANIZATIONS ENGAGED IN TIMBER...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. DEDUCTION FOR QUALIFIED HIGHER EDUCATION EXPENSES (SEC. 431 OF THE SENATE AMENDMENT AND NEW SEC. 222 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. CREDIT FOR INTEREST ON QUALIFIED HIGHER EDUCATION LOANS (SEC. 432 OF THE SENATE AMENDMENT AND NEW SEC. 25B OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. DEDUCTION FOR QUALIFIED EMERGENCY RESPONSE EXPENSES OF ELIGIBLE EMERGENCY RESPONSE PROFESSIONALS (SEC. 433 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
K. ENHANCED DEDUCTION FOR CHARITABLE CONTRIBUTION OF BOOK INVENTORY FOR EDUCATIONAL PURPOSES (SEC. 434 OF THE SENATE AMENDMENT...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
L. DEDUCTION FOR QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS (SEC. 442 OF THE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
M. CREDIT FOR CLASSROOM MATERIALS (SEC. 443 OF THE SENATE AMENDMENT AND NEW SEC. 30B OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
V. ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER TAX PROVISIONS
A. PHASEOUT AND REPEAL OF ESTATE AND GENERATION-SKIPPING TRANSFER TAXES; INCREASE IN GIFT TAX UNIFIED CREDIT EFFECTIVE EXEMPTION...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. EXPAND ESTATE TAX RULE FOR CONSERVATION EASEMENTS (SEC. 501 OF H.R. 8, SEC. 551 OF THE SENATE AMENDMENT, AND SEC. 2031...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. MODIFY GENERATION-SKIPPING TRANSFER TAX RULES
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. EXPAND AND MODIFY AVAILABILITY OF INSTALLMENT PAYMENT OF ESTATE TAX FOR CLOSELY-HELD BUSINESSES (SEC. 701 OF H.R. 8, SECS....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
VI. PENSION AND INDIVIDUAL RETIREMENT ARRANGEMENT PROVISIONS 55
A. INDIVIDUAL RETIREMENT ARRANGEMENTS (`IRAS') (SEC. 101 OF THE HOUSE BILL, SECS. 601-603 OF THE SENATE AMENDMENT AND SECS....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. PENSION PROVISIONS
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
EFFECTIVE DATE
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PRESENT LAW
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SENATE AMENDMENT
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CONFERENCE AGREEMENT
VII. ALTERNATIVE MINIMUM TAX
A. INDIVIDUAL ALTERNATIVE MINIMUM TAX RELIEF (SEC. 3(C) OF H.R. 6, SEC. 701 OF THE SENATE AMENDMENT AND SEC. 55 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
VIII. OTHER PROVISIONS
A. MODIFICATION TO CORPORATE ESTIMATED TAX REQUIREMENTS (SECS. 801 AND 815 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
B. AUTHORITY TO POSTPONE CERTAIN TAX-RELATED DEADLINES BY REASON OF PRESIDENTIALLY DECLARED DISASTER (SEC. 802 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
C. INCOME TAX TREATMENT OF CERTAIN RESTITUTION PAYMENTS TO HOLOCAUST VICTIMS (SEC. 803 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
D. TREATMENT OF SURVIVOR ANNUITY PAYMENTS WITH RESPECT TO PUBLIC SAFETY OFFICERS (SEC. 804 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
E. CIRCUIT BREAKER (SEC. 805 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
F. ACCELERATION OF HEALTH INSURANCE DEDUCTION FOR SELF-EMPLOYED INDIVIDUALS (SECS. 806 AND 807 OF THE SENATE AMENDMENT AND...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
G. ENHANCED DEDUCTION FOR CHARITABLE CONTRIBUTION OF LITERARY, MUSICAL, AND ARTISTIC COMPOSITIONS (SEC. 808 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
H. ESTATE TAX RECAPTURE FROM CASH RENTS OF SPECIALLY-VALUED PROPERTY (SEC. 809 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
I. EXTENSION OF RESEARCH AND EXPERIMENTATION TAX CREDIT AND NEW VACCINE RESEARCH CREDIT (SECS. 810 AND 811 OF THE SENATE...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
J. ACCELERATION OF ROUND II EMPOWERMENT ZONE WAGE CREDIT (SEC. 812 OF THE SENATE AMENDMENT AND SEC. 1396 OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
K. TREATMENT OF CERTAIN HOSPITAL SUPPORT ORGANIZATIONS IN DETERMINING ACQUISITION INDEBTEDNESS (SEC. 813 OF THE SENATE AMENDMENT...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
L. MODIFY RULES GOVERNING TAX-EXEMPT BONDS FOR CERTAIN PRIVATE WATER FACILITIES (SEC. 814 OF THE SENATE AMENDMENT AND SEC....PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
M. COMBINED EMPLOYMENT TAX REPORTING (SEC. 816 OF THE SENATE AMENDMENT AND SEC. 6103(D)(5) OF THE CODE)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
N. REPORTING REQUIREMENTS OF STATE AND LOCAL POLITICAL ORGANIZATIONS (SECS. 901-904 OF THE SENATE AMENDMENT AND SECS. 527...PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
IX. COMPLIANCE WITH CONGRESSIONAL BUDGET ACT
(SECS. 111, 211, 311, 451, 581, 695, 711, AND 821 OF THE SENATE AMENDMENT)
PRESENT LAW
HOUSE BILL
SENATE AMENDMENT
CONFERENCE AGREEMENT
X. TAX COMPLEXITY ANALYSIS
COMPLEXITY ANALYSIS OF ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001
NEW 10-PERCENT RATE BRACKET AND REDUCTION IN OTHER RATE BRACKETS
CHILD TAX CREDIT
STANDARD DEDUCTION FOR MARRIED TAXPAYERS FILING JOINTLY
15-PERCENT RATE BRACKET FOR MARRIED TAXPAYERS FILING JOINTLY
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