Pub. L. 107–22

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.

8 sections of the Code credited to this law, found between Public Law 106-580 and Public Law 107-136.

• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions