Working Families Tax Relief Act of 2004

Pub. L. 108–311

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.

91 sections of the Code credited to this law, found between Public Law 108-198 and Public Law 108-498.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 2 — Definitions and special rules
• 26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
• 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. § 35 — Health insurance costs of eligible individuals
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45A — Indian employment credit
• 26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 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. § 55 — Alternative minimum tax imposed
• 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. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 105 — Amounts received under accident and health plans
• 26 U.S.C. § 120 — Amounts received under qualified group legal services plans
• 26 U.S.C. § 125 — Cafeteria plans
• 26 U.S.C. § 129 — Dependent care assistance programs
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 138 — Medicare Advantage MSA
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 152 — Dependent defined
• 26 U.S.C. § 153 — Cross references
• 26 U.S.C. § 165 — Losses
• 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. § 198 — Expensing of environmental remediation costs
• 26 U.S.C. § 213 — Medical, dental, etc., expenses
• 26 U.S.C. § 220 — Archer MSAs
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 246A — Dividends received deduction reduced where portfolio stock is debt financed
• 26 U.S.C. § 263 — Capital expenditures
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 411 — Minimum vesting 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. § 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. § 691 — Recipients of income in respect of decedents
• 26 U.S.C. § 854 — Limitations applicable to dividends received from regulated investment company
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 1033 — Involuntary conversions
• 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. § 1259 — Constructive sales treatment for appreciated financial positions
• 26 U.S.C. § 1296 — Election of mark to market for marketable stock
• 26 U.S.C. § 1377 — Definitions and special rule
• 26 U.S.C. § 1397E — Credit to holders of qualified zone academy bonds
• 26 U.S.C. § 1400 — Establishment of DC Zone
• 26 U.S.C. § 1400A — Tax-exempt economic development bonds
• 26 U.S.C. § 1400B — Zero percent capital gains rate
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1400F — Renewal community capital gain
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 2032A — Valuation of certain farm, etc., real property
• 26 U.S.C. § 2057 — Family-owned business interests
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
• 26 U.S.C. § 4978 — Tax on certain dispositions by employee stock ownership plans and certain cooperatives
• 26 U.S.C. § 5064 — Losses resulting from disaster, vandalism, or malicious mischief
• 26 U.S.C. § 5708 — Losses caused by disaster
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7702B — Treatment of qualified long-term care insurance
• 26 U.S.C. § 7703 — Determination of marital status
• 26 U.S.C. § 8021 — Powers
• 26 U.S.C. § 8022 — Duties
• 26 U.S.C. § 9812 — Parity in the application of certain limits to mental health benefits
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1185a — Parity in application of certain limits to mental health benefits
• 29 U.S.C. § 1306 — Premium rates
• 42 U.S.C. § 300gg-5 — 300gg–5. Parity in application of certain limits to mental health benefits
• 42 U.S.C. § 300gg–26 — Parity in mental health and substance use disorder benefits