Congressional Bills

H.R. 1 (Introduced in House)

399 sections

PreambleTo amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform.
Sec. 1Short title; etc
Sec. 1001Simplification of individual income tax rates
Sec. 1002Deduction for adjusted net capital gain
Sec. 1003Conforming amendments related to simplification of individual income tax rates
Sec. 1101Standard deduction
Sec. 1102Increase and expansion of child tax credit
Sec. 1103Modification of earned income tax credit
Sec. 1104Repeal of deduction for personal exemptions
Sec. 1201American opportunity tax credit
Sec. 1202Expansion of Pell Grant exclusion from gross income
Sec. 1203Repeal of exclusion of income from United States savings bonds used to pay higher education tuition and fees
Sec. 1204Repeal of deduction for interest on education loans
Sec. 1205Repeal of deduction for qualified tuition and related expenses
Sec. 1206No new contributions to Coverdell education savings accounts
Sec. 1207Repeal of exclusion for discharge of student loan indebtedness
Sec. 1208Repeal of exclusion for qualified tuition reductions
Sec. 1209Repeal of exclusion for education assistance programs
Sec. 1210Repeal of exception to 10-percent penalty for higher education expenses
Sec. 1301Repeal of dependent care credit
Sec. 1302Repeal of credit for adoption expenses
Sec. 1303Repeal of credit for nonbusiness energy property
Sec. 1304Repeal of credit for residential energy efficient property
Sec. 1305Repeal of credit for qualified electric vehicles
Sec. 1306Repeal of alternative motor vehicle credit
Sec. 1307Repeal of alternative fuel vehicle refueling property credit
Sec. 1308Repeal of credit for new qualified plug-in electric drive motor vehicles
Sec. 1309Repeal of credit for health insurance costs of eligible individuals
Sec. 1310Repeal of first-time homebuyer credit
Sec. 1401Exclusion of gain from sale of a principal residence
Sec. 1402Mortgage interest
Sec. 1403Charitable contributions
Sec. 1404Denial of deduction for expenses attributable to the trade or business of being an employee
Sec. 1405Repeal of deduction for taxes not paid or accrued in a trade or business
Sec. 1406Repeal of deduction for personal casualty losses
Sec. 1407Limitation on wagering losses
Sec. 1408Repeal of deduction for tax preparation expenses
Sec. 1409Repeal of deduction for medical expenses
Sec. 1410Repeal of disqualification of expenses for over-the-counter drugs under certain accounts and arrangements
Sec. 1411Repeal of deduction for alimony payments and corresponding inclusion in gross income
Sec. 1412Repeal of deduction for moving expenses
Sec. 1413Termination of deduction and exclusions for contributions to medical savings accounts
Sec. 1414Repeal of 2-percent floor on miscellaneous itemized deductions
Sec. 1415Repeal of overall limitation on itemized deductions
Sec. 1416Deduction for amortizable bond premium allowed in determining adjusted gross income
Sec. 1417Repeal of exclusion, etc., for employee achievement awards
Sec. 1418Clarification of special rule for certain governmental plans
Sec. 1419Limitation on exclusion for employer-provided housing
Sec. 1420Fringe benefits
Sec. 1421Repeal of exclusion of net unrealized appreciation in employer securities
Sec. 1422Consistent basis reporting between estate and person acquiring property from decedent
Sec. 1501Modifications of deduction for Social Security taxes in computing net earnings from self-employment
Sec. 1502Determination of net earnings from self-employment
Sec. 1503Repeal of exemption from FICA taxes for certain foreign workers
Sec. 1504Repeal of exemption from FICA taxes for certain students
Sec. 1505Override of Treasury guidance providing that certain employer-provided supplemental unemployment benefits are not subject to employment taxes
Sec. 1506Certified professional employer organizations
Sec. 1601Elimination of income limits on contributions to Roth IRAs
Sec. 1602No new contributions to traditional IRAs
Sec. 1603Inflation adjustment for Roth IRA contributions
Sec. 1604Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions
Sec. 1605Repeal of exception to 10-percent penalty for first home purchases
Sec. 1611Termination for new SEPs
Sec. 1612Termination for new SIMPLE 401(k)s
Sec. 1613Rules related to designated Roth contributions
Sec. 1614Modifications of required distribution rules for pension plans
Sec. 1615Reduction in minimum age for allowable in-service distributions
Sec. 1616Modification of rules governing hardship distributions
Sec. 1617Extended rollover period for the rollover of plan loan offset amounts in certain cases
Sec. 1618Coordination of contribution limitations for 403(b) plans and governmental 457(b) plans
Sec. 1619Application of 10-percent early distribution tax to governmental 457 plans
Sec. 1620Inflation adjustments for qualified plan benefit and contribution limitations
Sec. 1621Inflation adjustments for qualified plan elective deferral limitations
Sec. 1622Inflation adjustments for SIMPLE retirement accounts
Sec. 1623Inflation adjustments for catch-up contributions for certain employer plans
Sec. 1624Inflation adjustments for governmental and tax-exempt organization plans
Sec. 1701Indian general welfare benefits
Sec. 1702Tribal Advisory Committee
Sec. 1703Other relief for Indian tribes
Sec. 2001Repeal of alternative minimum tax
Sec. 300125-percent corporate tax rate
Sec. 3101Revision of treatment of contributions to capital
Sec. 3102Repeal of deduction for local lobbying expenses
Sec. 3103Expenditures for repairs in connection with casualty losses
Sec. 3104Reform of accelerated cost recovery system
Sec. 3105Repeal of amortization of pollution control facilities
Sec. 3106Net operating loss deduction
Sec. 3107Circulation expenditures
Sec. 3108Amortization of research and experimental expenditures
Sec. 3109Repeal of deductions for soil and water conservation expenditures and endangered species recovery expenditures
Sec. 3110Amortization of certain advertising expenses
Sec. 3111Expensing certain depreciable business assets for small business
Sec. 3112Repeal of election to expense certain refineries
Sec. 3113Repeal of deduction for energy efficient commercial buildings
Sec. 3114Repeal of election to expense advanced mine safety equipment
Sec. 3115Repeal of deduction for expenditures by farmers for fertilizer, etc
Sec. 3116Repeal of special treatment of certain qualified film and television productions
Sec. 3117Repeal of special rules for recoveries of damages of antitrust violations, etc
Sec. 3118Treatment of reforestation expenditures
Sec. 311920-year amortization of goodwill and certain other intangibles
Sec. 3120Treatment of environmental remediation costs
Sec. 3121Repeal of expensing of qualified disaster expenses
Sec. 3122Phaseout and repeal of deduction for income attributable to domestic production activities
Sec. 3123Unification of deduction for organizational expenditures
Sec. 3124Prevention of arbitrage of deductible interest expense and tax-exempt interest income
Sec. 3125Prevention of transfer of certain losses from tax indifferent parties
Sec. 3126Entertainment, etc. expenses
Sec. 3127Repeal of limitation on corporate acquisition indebtedness
Sec. 3128Denial of deductions and credits for expenditures in illegal businesses
Sec. 3129Limitation on deduction for FDIC premiums
Sec. 3130Repeal of percentage depletion
Sec. 3131Repeal of passive activity exception for working interests in oil and gas property
Sec. 3132Repeal of special rules for gain or loss on timber, coal, or domestic iron ore
Sec. 3133Repeal of like-kind exchanges
Sec. 3134Restriction on trade or business property treated as similar or related in service to involuntarily converted property in disaster areas
Sec. 3135Repeal of rollover of publicly traded securities gain into specialized small business investment companies
Sec. 3136Termination of special rules for gain from certain small business stock
Sec. 3137Certain self-created property not treated as a capital asset
Sec. 3138Repeal of special rule for sale or exchange of patents
Sec. 3139Depreciation recapture on gain from disposition of certain depreciable realty
Sec. 3140Common deduction conforming amendments
Sec. 3201Repeal of credit for alcohol, etc., used as fuel
Sec. 3202Repeal of credit for biodiesel and renewable diesel used as fuel
Sec. 3203Research credit modified and made permanent
Sec. 3204Low-income housing tax credit
Sec. 3205Repeal of enhanced oil recovery credit
Sec. 3206Phaseout and repeal of credit for electricity produced from certain renewable resources
Sec. 3207Repeal of Indian employment credit
Sec. 3208Repeal of credit for portion of employer Social Security taxes paid with respect to employee cash tips
Sec. 3209Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions
Sec. 3210Repeal of credit for small employer pension plan startup costs
Sec. 3211Repeal of employer-provided child care credit
Sec. 3212Repeal of railroad track maintenance credit
Sec. 3213Repeal of credit for production of low sulfur diesel fuel
Sec. 3214Repeal of credit for producing oil and gas from marginal wells
Sec. 3215Repeal of credit for production from advanced nuclear power facilities
Sec. 3216Repeal of credit for producing fuel from a nonconventional source
Sec. 3217Repeal of new energy efficient home credit
Sec. 3218Repeal of energy efficient appliance credit
Sec. 3219Repeal of mine rescue team training credit
Sec. 3220Repeal of agricultural chemicals security credit
Sec. 3221Repeal of credit for carbon dioxide sequestration
Sec. 3222Repeal of credit for employee health insurance expenses of small employers
Sec. 3223Repeal of rehabilitation credit
Sec. 3224Repeal of energy credit
Sec. 3225Repeal of qualifying advanced coal project credit
Sec. 3226Repeal of qualifying gasification project credit
Sec. 3227Repeal of qualifying advanced energy project credit
Sec. 3228Repeal of qualifying therapeutic discovery project credit
Sec. 3229Repeal of work opportunity tax credit
Sec. 3230Repeal of deduction for certain unused business credits
Sec. 3301Limitation on use of cash method of accounting
Sec. 3302Rules for determining whether taxpayer has adopted a method of accounting
Sec. 3303Certain special rules for taxable year of inclusion
Sec. 3304Installment sales
Sec. 3305Repeal of special rule for prepaid subscription income
Sec. 3306Repeal of special rule for prepaid dues income of certain membership organizations
Sec. 3307Repeal of special rule for magazines, paperbacks, and records returned after close of the taxable year
Sec. 3308Modification of rules for long-term contracts
Sec. 3309Nuclear decommissioning reserve funds
Sec. 3310Repeal of last-in, first-out method of inventory
Sec. 3311Repeal of lower of cost or market method of inventory
Sec. 3312Modification of rules for capitalization and inclusion in inventory costs of certain expenses
Sec. 3313Modification of income forecast method
Sec. 3314Repeal of averaging of farm income
Sec. 3315Treatment of patent or trademark infringement awards
Sec. 3316Repeal of redundant rules with respect to carrying charges
Sec. 3317Repeal of recurring item exception for spudding of oil or gas wells
Sec. 3401Treatment of certain derivatives
Sec. 3402Modification of certain rules related to hedges
Sec. 3411Current inclusion in income of market discount
Sec. 3412Treatment of certain exchanges of debt instruments
Sec. 3413Coordination with rules for inclusion not later than for financial accounting purposes
Sec. 3414Rules regarding certain government debt
Sec. 3421Cost basis of specified securities determined without regard to identification
Sec. 3422Wash sales by related parties
Sec. 3423Nonrecognition for derivative transactions by a corporation with respect to its stock
Sec. 3431Termination of private activity bonds
Sec. 3432Termination of credit for interest on certain home mortgages
Sec. 3433Repeal of advance refunding bonds
Sec. 3434Repeal of tax credit bond rules
Sec. 3501Exception to pro rata interest expense disallowance for corporate-owned life insurance restricted to 20-percent owners
Sec. 3502Net operating losses of life insurance companies
Sec. 3503Repeal of small life insurance company deduction
Sec. 3504Computation of life insurance tax reserves
Sec. 3505Adjustment for change in computing reserves
Sec. 3506Modification of rules for life insurance proration for purposes of determining the dividends received deduction
Sec. 3507Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account
Sec. 3508Modification of proration rules for property and casualty insurance companies
Sec. 3509Repeal of special treatment of Blue Cross and Blue Shield organizations, etc
Sec. 3510Modification of discounting rules for property and casualty insurance companies
Sec. 3511Repeal of special estimated tax payments
Sec. 3512Capitalization of certain policy acquisition expenses
Sec. 3513Tax reporting for life settlement transactions
Sec. 3514Clarification of tax basis of life insurance contracts
Sec. 3515Exception to transfer for valuable consideration rules
Sec. 3601Reduced recognition period for built-in gains made permanent
Sec. 3602Modifications to S corporation passive investment income rules
Sec. 3603Expansion of qualifying beneficiaries of an electing small business trust
Sec. 3604Charitable contribution deduction for electing small business trusts
Sec. 3605Permanent rule regarding basis adjustment to stock of S corporations making charitable contributions of property
Sec. 3606Extension of time for making S corporation elections
Sec. 3607Relocation of C corporation definition
Sec. 3611Repeal of rules relating to guaranteed payments and liquidating distributions
Sec. 3612Mandatory adjustments to basis of partnership property in case of transfer of partnership interests
Sec. 3613Mandatory adjustments to basis of undistributed partnership property
Sec. 3614Corresponding adjustments to basis of properties held by partnership where partnership basis adjusted
Sec. 3615Charitable contributions and foreign taxes taken into account in determining limitation on allowance of partner’s share of loss
Sec. 3616Revisions related to unrealized receivables and inventory items
Sec. 3617Repeal of time limitation on taxing precontribution gain
Sec. 3618Partnership interests created by gift
Sec. 3619Repeal of technical termination
Sec. 3620Publicly traded partnership exception restricted to mining and natural resources partnerships
Sec. 3621Ordinary income treatment in the case of partnership interests held in connection with performance of services
Sec. 3622Partnership audits and adjustments
Sec. 3631Prevention of tax-free spinoffs involving REITs
Sec. 3632Extension of period for prevention of REIT election following revocation or termination
Sec. 3633Certain short-life property not treated as real property for purposes of REIT provisions
Sec. 3634Repeal of special rules for timber held by REITs
Sec. 3635Limitation on fixed percentage rent and interest exceptions for REIT income tests
Sec. 3636Repeal of preferential dividend rule for publicly offered REITs
Sec. 3637Authority for alternative remedies to address certain REIT distribution failures
Sec. 3638Limitations on designation of dividends by REITs
Sec. 3639Non-REIT earnings and profits required to be distributed by REIT in cash
Sec. 3640Debt instruments of publicly offered REITs and mortgages treated as real estate assets
Sec. 3641Asset and income test clarification regarding ancillary personal property
Sec. 3642Hedging provisions
Sec. 3643Modification of REIT earnings and profits calculation to avoid duplicate taxation
Sec. 3644Reduction in percentage limitation on assets of REIT which may be taxable REIT subsidiaries
Sec. 3645Treatment of certain services provided by taxable REIT subsidiaries
Sec. 3646Study relating to taxable REIT subsidiaries
Sec. 3647C corporation election to become, or transfer assets to, a RIC or REIT
Sec. 3648Interests in RICs and REITs not excluded from definition of United States real property interests
Sec. 3649Dividends derived from RICs and REITs ineligible for deduction for United States source portion of dividends from certain foreign corporations
Sec. 3661Exclusion of dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules
Sec. 3701Prevention of avoidance of tax through reinsurance with non-taxed affiliates
Sec. 3702Taxation of passenger cruise gross income of foreign corporations and nonresident alien individuals
Sec. 3703Restriction on insurance business exception to passive foreign investment company rules
Sec. 3704Modification of limitation on earnings stripping
Sec. 3705Limitation on treaty benefits for certain deductible payments
Sec. 3801Nonqualified deferred compensation
Sec. 3802Modification of limitation on excessive employee remuneration
Sec. 3803Excise tax on excess tax-exempt organization executive compensation
Sec. 3804Denial of deduction as research expenditure for stock transferred pursuant to an incentive stock option
Sec. 3811Determination of worker classification
Sec. 3821Repeal of provisions relating to Empowerment Zones and Enterprise Communities
Sec. 3822Repeal of DC Zone provisions
Sec. 3823Repeal of provisions relating to renewal communities
Sec. 3824Repeal of various short-term regional benefits
Sec. 4001Deduction for dividends received by domestic corporations from certain foreign corporations
Sec. 4002Limitation on losses with respect to specified 10-percent owned foreign corporations
Sec. 4003Treatment of deferred foreign income upon transition to participation exemption system of taxation
Sec. 4004Look-thru rule for related controlled foreign corporations made permanent
Sec. 4101Repeal of section 902 indirect foreign tax credits; determination of section 960 credit on current year basis
Sec. 4102Foreign tax credit limitation applied by allocating only directly allocable deductions to foreign source income
Sec. 4103Passive category income expanded to include other mobile income
Sec. 4104Source of income from sales of inventory determined solely on basis of production activities
Sec. 4201Subpart F income to only include low-taxed foreign income
Sec. 4202Foreign base company sales income
Sec. 4203Inflation adjustment of de minimis exception for foreign base company income
Sec. 4204Active financing exception extended with limitation for low-taxed foreign income
Sec. 4205Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment
Sec. 4211Foreign intangible income subject to taxation at reduced rate; intangible income treated as subpart F income
Sec. 4212Denial of deduction for interest expense of United States shareholders which are members of worldwide affiliated groups with excess domestic indebtedness
Sec. 5001Clarification of unrelated business income tax treatment of entities treated as exempt from taxation under section 501(a)
Sec. 5002Name and logo royalties treated as unrelated business taxable income
Sec. 5003Unrelated business taxable income separately computed for each trade or business activity
Sec. 5004Exclusion of research income limited to publicly available research
Sec. 5005Parity of charitable contribution limitation between trusts and corporations
Sec. 5006Increased specific deduction
Sec. 5007Repeal of exclusion of gain or loss from disposition of distressed property
Sec. 5008Qualified sponsorship payments
Sec. 5101Increase in information return penalties
Sec. 5102Manager-level accuracy-related penalty on underpayment of unrelated business income tax
Sec. 5201Modification of intermediate sanctions
Sec. 5202Modification of taxes on self-dealing
Sec. 5203Excise tax on failure to distribute within 5 years contribution to donor advised fund
Sec. 5204Simplification of excise tax on private foundation investment income
Sec. 5205Repeal of exception for private operating foundation failure to distribute income
Sec. 5206Excise tax based on investment income of private colleges and universities
Sec. 5301Repeal of tax-exempt status for professional sports leagues
Sec. 5302Repeal of exemption from tax for certain insurance companies and co-op health insurance issuers
Sec. 5303In-State requirement for workmen’s compensation insurance organization
Sec. 5304Repeal of Type II and Type III supporting organizations
Sec. 6001Organizations required to notify Secretary of intent to operate as 501(c)(4)
Sec. 6002Declaratory judgments for 501(c)(4) organizations
Sec. 6003Restriction on donation reporting for certain 501(c)(4) organizations
Sec. 6004Mandatory electronic filing for annual returns of exempt organizations
Sec. 6005Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights
Sec. 6006Termination of employment of IRS employees for taking official actions for political purposes
Sec. 6007Release of information regarding the status of certain investigations
Sec. 6008Review of IRS examination selection procedures
Sec. 6009IRS employees prohibited from using personal email accounts for official business
Sec. 6010Moratorium on IRS conferences
Sec. 6011Applicable standard for determinations of whether an organization is operated exclusively for the promotion of social welfare
Sec. 6101Extension of IRS authority to require truncated Social Security numbers on Form W–2
Sec. 6102Free electronic filing
Sec. 6103Pre-populated returns prohibited
Sec. 6104Form 1040SR for seniors
Sec. 6105Increased refund and credit threshold for Joint Committee on Taxation review of C corporation return
Sec. 6201Due dates for returns of partnerships, S corporations, and C corporations
Sec. 6202Modification of due dates by regulation
Sec. 6203Corporations permitted statutory automatic 6-month extension of income tax returns
Sec. 6301Penalty for failure to file
Sec. 6302Penalty for failure to file correct information returns and provide payee statements
Sec. 6303Clarification of 6-year statute of limitations in case of overstatement of basis
Sec. 6304Reform of rules related to qualified tax collection contracts
Sec. 6305100 percent continuous levy on payments to Medicare providers and suppliers
Sec. 6306Treatment of refundable credits for purposes of certain penalties
Sec. 7001Repeal of medical device excise tax
Sec. 7002Modifications relating to oil spill liability trust fund
Sec. 7003Modification relating to inland waterways trust fund financing rate
Sec. 7004Excise tax on systemically important financial institutions
Sec. 7005Clarification of orphan drug exception to annual fee on branded prescription pharmaceutical manufacturers and importers
Sec. 8001Repeal of Puerto Rico economic activity credit
Sec. 8002Repeal of making work pay credit
Sec. 8003General business credit
Sec. 8004Environmental tax
Sec. 8005Annuities; certain proceeds of endowment and life insurance contracts
Sec. 8006Unemployment compensation
Sec. 8007Flexible spending arrangements
Sec. 8008Certain combat zone compensation of members of the armed forces
Sec. 8009Qualified group legal services plans
Sec. 8010Certain reduced uniformed services retirement pay
Sec. 8011Great plains conservation program
Sec. 8012State legislators’ travel expenses away from home
Sec. 8013Treble damage payments under the antitrust law
Sec. 8014Phase-in of limitation on investment interest
Sec. 8015Charitable, etc., contributions and gifts
Sec. 8016Amortizable bond premium
Sec. 8017Repeal of deduction for clean-fuel vehicles and certain refueling property
Sec. 8018Repeal of deduction for capital costs incurred in complying with environmental protection agency sulfur regulations
Sec. 8019Activities not engaged in for profit
Sec. 8020Dividends received on certain preferred stock; and dividends paid on certain preferred stock of public utilities
Sec. 8021Acquisitions made to evade or avoid income tax
Sec. 8022Distributions of property
Sec. 8023Effect on earnings and profits
Sec. 8024Basis to corporations
Sec. 8025Tax credit employee stock ownership plans
Sec. 8026Employee stock purchase plans
Sec. 8027Transition rules
Sec. 8028Limitation on deductions for certain farming
Sec. 8029Deductions limited to amount at risk
Sec. 8030Passive activity losses and credits limited
Sec. 8031Adjustments required by changes in method of accounting
Sec. 8032Exemption from tax on corporations, certain trusts, etc
Sec. 8033Requirements for exemption
Sec. 8034Repeal of special treatment for religious broadcasting company
Sec. 8035Repeal of exclusion of gain or loss from disposition of brownfield property
Sec. 8036Accumulated taxable income
Sec. 8037Certain provisions related to depletion
Sec. 8038Amounts received by surviving annuitant under joint and survivor annuity contract
Sec. 8039Income taxes of members of armed forces on death
Sec. 8040Special rules for computing reserves
Sec. 8041Insurance company taxable income
Sec. 8042Capitalization of certain policy acquisition expenses
Sec. 8043Repeal of provision on expatriation to avoid tax
Sec. 8044Repeal of certain transition rules on income from sources without United States
Sec. 8045Repeal of Puerto Rico and possession tax credit
Sec. 8046Basis of property acquired from decedent
Sec. 8047Property on which lessee has made improvements
Sec. 8048Involuntary conversion
Sec. 8049Property acquired during affiliation
Sec. 8050Repeal of special holding period rules for certain commodity futures transactions
Sec. 8051Holding period of property
Sec. 8052Property used in the trade or business and involuntary conversions
Sec. 8053Sale of patents
Sec. 8054Gain from disposition of farmland
Sec. 8055Transition rules related to the treatment of amounts received on retirement or sale or exchange of debt instruments
Sec. 8056Certain rules with respect to debt instruments issued before July 2, 1982
Sec. 8057Certain rules with respect to stripped bonds purchased before July 2, 1982
Sec. 8058Amount and method of adjustment
Sec. 8059Old-age, survivors, and disability insurance
Sec. 8060Hospital insurance
Sec. 8061Ministers, members of religious orders, and christian science practitioners
Sec. 8062Affiliated group defined
Sec. 8063Credit for state death taxes
Sec. 8064Family-owned business interest
Sec. 8065Property within the united states
Sec. 8066Repeal of deadwood provisions relating to employment taxes
Sec. 8067Luxury passenger automobiles
Sec. 8068Transportation by air
Sec. 8069Taxes on failure to distribute income
Sec. 8070Taxes on taxable expenditures
Sec. 8071Definitions and special rules
Sec. 8072Returns
Sec. 8073Information returns
Sec. 8074Abatements
Sec. 8075Failure by corporation to pay estimated income tax
Sec. 8076Repeal of 2008 recovery rebates
Sec. 8077Repeal of advance payment of portion of increased child credit for 2003
Sec. 8078Repeal of provisions related to COBRA premium assistance
Sec. 8079Retirement
Sec. 8080Annuities to surviving spouses and dependent children of judges
Sec. 8081Merchant marine capital construction funds
Sec. 8082Valuation tables
Sec. 8083Definition of employee
Sec. 8084Effective date
Sec. 8101Conforming amendments related to multiple sections