Heartland Disaster Tax Relief Act of 2008

Pub. L. 110–343

Also known as: Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008, Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008

174 sections of the Code credited to this law, found between Public Law 110-180 and Public Law 110-460.

• 12 U.S.C. § 1715z-23 — 1715z–23. HOPE for Homeowners Program
• 12 U.S.C. § 1818 — Termination of status as insured depository institution
• 12 U.S.C. § 1823 — Corporation monies
• 12 U.S.C. § 1828 — Regulations governing insured depository institutions
• 12 U.S.C. § 5201 — Purposes
• 12 U.S.C. § 5202 — Definitions
• 12 U.S.C. § 5211 — Purchases of troubled assets
• 12 U.S.C. § 5212 — Insurance of troubled assets
• 12 U.S.C. § 5213 — Considerations
• 12 U.S.C. § 5214 — Financial Stability Oversight Board
• 12 U.S.C. § 5215 — Reports
• 12 U.S.C. § 5216 — Rights; management; sale of troubled assets; revenues and sale proceeds
• 12 U.S.C. § 5217 — Contracting procedures
• 12 U.S.C. § 5218 — Conflicts of interest
• 12 U.S.C. § 5219 — Foreclosure mitigation efforts
• 12 U.S.C. § 5220 — Assistance to homeowners
• 12 U.S.C. § 5221 — Executive compensation and corporate governance
• 12 U.S.C. § 5222 — Coordination with foreign authorities and central banks
• 12 U.S.C. § 5223 — Minimization of long-term costs and maximization of benefits for taxpayers
• 12 U.S.C. § 5224 — Market transparency
• 12 U.S.C. § 5225 — Graduated authorization to purchase
• 12 U.S.C. § 5226 — Oversight and audits
• 12 U.S.C. § 5227 — Study and report on margin authority
• 12 U.S.C. § 5228 — Funding
• 12 U.S.C. § 5229 — Judicial review and related matters
• 12 U.S.C. § 5230 — Termination of authority
• 12 U.S.C. § 5231 — Special Inspector General for the Troubled Asset Relief Program
• 12 U.S.C. § 5232 — Credit reform
• 12 U.S.C. § 5233 — Congressional Oversight Panel
• 12 U.S.C. § 5234 — Cooperation with the FBI
• 12 U.S.C. § 5235 — Disclosures on exercise of loan authority
• 12 U.S.C. § 5236 — Exchange Stabilization Fund reimbursement
• 12 U.S.C. § 5237 — Authority to suspend mark-to-market accounting
• 12 U.S.C. § 5238 — Study on mark-to-market accounting
• 12 U.S.C. § 5239 — Recoupment
• 12 U.S.C. § 5240 — Preservation of authority
• 12 U.S.C. § 5241 — Temporary increase in deposit and share insurance coverage
• 12 U.S.C. § 5251 — Information for congressional support agencies
• 12 U.S.C. § 5252 — Reports by the Office of Management and Budget and the Congressional Budget Office
• 12 U.S.C. § 5253 — Emergency treatment
• 12 U.S.C. § 5261 — Gain or loss from sale or exchange of certain preferred stock
• 15 U.S.C. § 1638 — Transactions other than under an open end credit plan
• 16 U.S.C. § 500 — Payment and evaluation of receipts to State or Territory for schools and roads; moneys received; projections of revenues and estimated payments
• 16 U.S.C. § 7101 — Purposes
• 16 U.S.C. § 7102 — Definitions
• 16 U.S.C. § 7111 — Secure payments for States containing Federal land
• 16 U.S.C. § 7112 — Payments to States and counties
• 16 U.S.C. § 7113 — Transition payments to States
• 16 U.S.C. § 7121 — Definitions
• 16 U.S.C. § 7122 — General limitation on use of project funds
• 16 U.S.C. § 7123 — Submission of project proposals
• 16 U.S.C. § 7124 — Evaluation and approval of projects by Secretary concerned
• 16 U.S.C. § 7125 — Resource advisory committees
• 16 U.S.C. § 7126 — Use of project funds
• 16 U.S.C. § 7127 — Availability of project funds
• 16 U.S.C. § 7128 — Termination of authority
• 16 U.S.C. § 7141 — Definitions
• 16 U.S.C. § 7142 — Use
• 16 U.S.C. § 7143 — Certification
• 16 U.S.C. § 7144 — Termination of authority
• 16 U.S.C. § 7151 — Regulations
• 16 U.S.C. § 7152 — Authorization of appropriations
• 16 U.S.C. § 7153 — Treatment of funds and revenues
• 26 U.S.C. § 23 — Adoption expenses
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 25C — Nonbusiness energy property
• 26 U.S.C. § 25D — Residential energy efficient property
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30B — Alternative motor vehicle credit
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 30D — New qualified plug-in electric drive motor vehicles
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 40 — Alcohol, etc., used as fuel
• 26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
• 26 U.S.C. § 41 — Credit for increasing research activities
• 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. § 45D — New markets tax credit
• 26 U.S.C. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45K — Credit for producing fuel from a nonconventional source
• 26 U.S.C. § 45L — New energy efficient home credit
• 26 U.S.C. § 45M — Energy efficient appliance credit
• 26 U.S.C. § 45N — Mine rescue team training credit
• 26 U.S.C. § 45Q — Credit for carbon dioxide sequestration
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 48A — Qualifying advanced coal project credit
• 26 U.S.C. § 48B — Qualifying gasification project credit
• 26 U.S.C. § 53 — Credit for prior year minimum tax liability
• 26 U.S.C. § 54 — Credit to holders of clean renewable energy bonds
• 26 U.S.C. § 54A — Credit to holders of qualified tax credit bonds
• 26 U.S.C. § 54C — New clean renewable energy bonds
• 26 U.S.C. § 54D — Qualified energy conservation bonds
• 26 U.S.C. § 54E — Qualified zone academy bonds
• 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. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 139 — Disaster relief payments
• 26 U.S.C. § 142 — Exempt facility bond
• 26 U.S.C. § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
• 26 U.S.C. § 162 — Trade or business expenses
• 26 U.S.C. § 164 — Taxes
• 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. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 179C — Election to expense certain refineries
• 26 U.S.C. § 179D — Energy efficient commercial buildings deduction
• 26 U.S.C. § 179E — Election to expense advanced mine safety equipment
• 26 U.S.C. § 181 — Treatment of certain qualified film and television productions
• 26 U.S.C. § 198 — Expensing of environmental remediation costs
• 26 U.S.C. § 198A — Expensing of qualified disaster expenses
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 280G — Golden parachute payments
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 457A — Nonqualified deferred compensation from certain tax indifferent parties
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 907 — Special rules in case of foreign oil and gas income
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 1012 — Basis of property—cost
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1033 — Involuntary conversions
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 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. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 2105 — Property without the United States
• 26 U.S.C. § 3301 — Rate of tax
• 26 U.S.C. § 4053 — Exemptions
• 26 U.S.C. § 4121 — Imposition of tax
• 26 U.S.C. § 4161 — Imposition of tax
• 26 U.S.C. § 4611 — Imposition of tax
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6045A — Information required in connection with transfers of covered securities to brokers
• 26 U.S.C. § 6045B — Returns relating to actions affecting basis of specified securities
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• 26 U.S.C. § 6427 — Fuels not used for taxable purposes
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6694 — Understatement of taxpayer's liability by tax return preparer
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7508A — Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
• 26 U.S.C. § 7608 — Authority of internal revenue enforcement officers
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
• 26 U.S.C. § 9812 — Parity in mental health and substance use disorder benefits
• 29 U.S.C. § 1185a — Parity in mental health and substance use disorder benefits
• 30 U.S.C. § 1232 — Reclamation fee
• 31 U.S.C. § 301 — Department of the Treasury
• 31 U.S.C. § 1105 — Budget contents and submission to Congress
• 31 U.S.C. § 3101 — Public debt limit
• 31 U.S.C. § 6906 — Funding
• 42 U.S.C. § 300gg-5 — 300gg–5. Parity in mental health and substance use disorder benefits
• 5 U.S.C. § 5315 — Positions at level IV
• 12 U.S.C. § 1715z–23 — HOPE for Homeowners Program
• 26 U.S.C. § 36C — Renumbered § 23
• 42 U.S.C. § 300gg–26 — Parity in mental health and substance use disorder benefits