Job Creation and Worker Assistance Act of 2002

Pub. L. 107–147

Also known as: Temporary Extended Unemployment Compensation Act of 2002

US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.

99 sections of the Code credited to this law, found between Public Law 107-136 and Public Law 107-377.

• 26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
• 26 U.S.C. § 23 — Adoption expenses
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30 — Credit for qualified electric vehicles
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources
• 26 U.S.C. § 45A — Indian employment credit
• 26 U.S.C. § 45E — Small employer pension plan startup costs
• 26 U.S.C. § 45F — Employer-provided child care credit
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 51A — Temporary incentives for employing long-term family assistance recipients
• 26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 131 — Certain foster care payments
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 172 — Net operating loss deduction
• 26 U.S.C. § 179A — Deduction for clean-fuel vehicles and certain refueling property
• 26 U.S.C. § 220 — Archer MSAs
• 26 U.S.C. § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 26 U.S.C. § 341 — Collapsible corporations
• 26 U.S.C. § 351 — Transfer to corporation controlled by transferor
• 26 U.S.C. § 358 — Basis to distributees
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 416 — Special rules for top-heavy plans
• 26 U.S.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• 26 U.S.C. § 448 — Limitation on use of cash method of accounting
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 475 — Mark to market accounting method for dealers in securities
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 741 — Recognition and character of gain or loss on sale or exchange
• 26 U.S.C. § 809 — Reduction in certain deductions of mutual life insurance companies
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 943 — Other definitions and special rules
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 995 — Taxation of DISC income to shareholders
• 26 U.S.C. § 1091 — Loss from wash sales of stock or securities
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1233 — Gains and losses from short sales
• 26 U.S.C. § 1234A — Gains or losses from certain terminations
• 26 U.S.C. § 1234B — Gains or losses from securities futures contracts
• 26 U.S.C. § 1256 — Section 1256 contracts marked to market
• 26 U.S.C. § 1394 — Tax-exempt enterprise zone facility bonds
• 26 U.S.C. § 1397E — Credit to holders of qualified zone academy bonds
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 2016 — Recovery of taxes claimed as credit
• 26 U.S.C. § 2101 — Tax imposed
• 26 U.S.C. § 2511 — Transfers in general
• 26 U.S.C. § 3304 — Approval of State laws
• 26 U.S.C. § 3306 — Definitions
• 26 U.S.C. § 4101 — Registration and bond
• 26 U.S.C. § 4980E — Failure of employer to make comparable Archer MSA contributions
• 26 U.S.C. § 4980F — Failure of applicable plans reducing benefit accruals to satisfy notice requirements
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6105 — Confidentiality of information arising under treaty obligations
• 26 U.S.C. § 6224 — Participation in administrative proceedings; waivers; agreements
• 26 U.S.C. § 6227 — Administrative adjustment requests
• 26 U.S.C. § 6228 — Judicial review where administrative adjustment request is not allowed in full
• 26 U.S.C. § 6229 — Period of limitations for making assessments
• 26 U.S.C. § 6231 — Definitions and special rules
• 26 U.S.C. § 6234 — Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
• 26 U.S.C. § 6331 — Levy and distraint
• 26 U.S.C. § 6428 — Acceleration of 10 percent income tax rate bracket benefit for 2001
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7702A — Modified endowment contract defined
• 26 U.S.C. § 9812 — Parity in the application of certain limits to mental health benefits
• 29 U.S.C. § 1003 — Coverage
• 29 U.S.C. § 1054 — Benefit accrual requirements
• 29 U.S.C. § 1055 — Requirement of joint and survivor annuity and preretirement survivor annuity
• 29 U.S.C. § 1082 — Minimum funding standards
• 29 U.S.C. § 1104 — Fiduciary duties
• 29 U.S.C. § 1306 — Premium rates
• 42 U.S.C. § 503 — State laws
• 42 U.S.C. § 603 — Grants to States
• 42 U.S.C. § 1103 — Amounts transferred to State accounts
• 26 U.S.C. § 36C — Renumbered § 23
• 26 U.S.C. §§ 1400L to 1400U–3 — Repealed.