Sec. 103. EXTENSION OF 2009 TAX RELIEF
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## SEC. 103 EXTENSION OF 2009 TAX RELIEF ###
(a)5-year Extension of American Opportunity Tax Credit ####
(1)In general Section 25A(i) is amended by striking “in 2009, 2010, 2011, or 2012” and inserting “after 2008 and before 2018”. ####
(2)Treatment of possessions **[**[26 U.S.C. 25A note](/us/usc/t26/s25A)**]** Section 1004(c)(1) of division B of the American Recovery and Reinvestment Tax Act of 2009 is amended by striking “in 2009, 2010, 2011, and 2012” each place it appears and inserting “after 2008 and before 2018”. ###
(b)5-year Extension of Child Tax Credit Section 24(d)(4) is amended— ####
(1)by striking “2009, 2010, 2011, and 2012” in the heading and inserting “for certain years”, and ####
(2)by striking “in 2009, 2010, 2011, or 2012” and inserting “after 2008 and before 2018”. ###
(c)5-year Extension of Earned Income Tax Credit Section 32(b)(3) is amended— ####
(1)by striking “2009, 2010, 2011, and 2012” in the heading and inserting “for certain years”, and ####
(2)by striking “in 2009, 2010, 2011, or 2012” and inserting “after 2008 and before 2018”. ###
(d)Permanent Extension of Rule Disregarding Refunds in the Administration of Federal Programs and Federally Assisted Programs **[**[26 U.S.C. 6409](/us/usc/t26/s6409)**]** Section 6409 is amended to read as follows: > > ## “SEC. 6409 REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY ASSISTED PROGRAMS > > “Notwithstanding any other provision of law, any refund (or advance payment with respect to a refundable credit) made to any individual under this title shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds.” > . ###
(e)Effective Dates **[**[26 U.S.C. 24 note](/us/usc/t26/s24)**]** ####
(1)In general Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2012. ####
(2)Rule regarding disregard of refunds The amendment made by subsection
(d)shall apply to amounts received after December 31, 2012.
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- 26 USC 25A
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