Topic index

Connected OBBBA topics

These native Hugo pages are generated from the authenticated forum-scale connection. Later source-topic changes reuse the same durable Bridge identity and destination URL.

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Sec. 70501. Termination of previously-owned clean vehicle credit | Law as Amended

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Sec. 70439. Restoration of taxable REIT subsidiary asset test | Law as Amended

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Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses | Law as Amended

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Sec. 70437. Treatment of capital gains from the sale of certain farmland property | Law as Amended

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Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices | Law as Amended

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Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property | Law as Amended

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Sec. 70434. Treatment of certain qualified sound recording productions | Law as Amended

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Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees | Law as Amended

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Sec. 70432. Repeal of revision to de minimis rules for third party network transactions | Law as Amended

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Sec. 70431. Expansion of qualified small business stock gain exclusion | Law as Amended

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Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts | Law as Amended

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Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling | Law as Amended

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Sec. 70428. Nonprofit community development activities in remote native villages | Law as Amended

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Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits | Law as Amended

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Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations | Law as Amended

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Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals | Law as Amended

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Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize | Law as Amended

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Sec. 70423. Permanent extension of new markets tax credit | Law as Amended

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Sec. 70422. Permanent enhancement of low-income housing tax credit | Law as Amended

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Sec. 70421. Permanent renewal and enhancement of opportunity zones | Law as Amended

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Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations | Law as Amended

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Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities | Law as Amended

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Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts | Law as Amended

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Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts | Law as Amended

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Sec. 70412. Exclusion for employer payments of student loans | Law as Amended

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Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations | Law as Amended

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Sec. 70405. Enhancement of child and dependent care tax credit | Law as Amended

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Sec. 70404. Enhancement of the dependent care assistance program | Law as Amended

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Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit | Law as Amended

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Sec. 70402. Enhancement of adoption credit | Law as Amended

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Sec. 70401. Enhancement of employer-provided child care credit | Law as Amended

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Sec. 70354. Modifications to pro rata share rules | Law as Amended

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Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Law as Amended

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Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Law as Amended

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Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Law as Amended

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Sec. 70342. Definition of adjusted taxable income for business interest limitation | Law as Amended

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Sec. 70341. Coordination of business interest limitation with interest capitalization provisions

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Sec. 70331. Extension and modification of base erosion minimum tax amount | Law as Amended

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Sec. 70323. Rules related to deemed intangible income | Law as Amended

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Sec. 70322. Determination of deduction eligible income | Law as Amended

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Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income | Law as Amended

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Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States | Law as Amended

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Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Law as Amended

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