Hiring Incentives to Restore Employment Act

Pub. L. 111–147

Also known as: Surface Transportation Extension Act of 2010

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.

48 sections of the Code credited to this law, found between Public Law 111-137 and Public Law 111-383.

• 16 U.S.C. § 777c — Division of annual appropriations
• 23 U.S.C. § 405 — Occupant protection incentive grants
• 23 U.S.C. § 410 — Alcohol-impaired driving countermeasures
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 54F — Qualified school construction bonds
• 26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 165 — Losses
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 643 — Definitions applicable to subparts A, B, C, and D
• 26 U.S.C. § 679 — Foreign trusts having one or more United States beneficiaries
• 26 U.S.C. § 864 — Definitions and special rules
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 881 — Tax on income of foreign corporations not connected with United States business
• 26 U.S.C. § 1287 — Denial of capital gain treatment for gains on certain obligations not in registered form
• 26 U.S.C. § 1291 — Interest on tax deferral
• 26 U.S.C. § 1298 — Special rules
• 26 U.S.C. § 1471 — Withholdable payments to foreign financial institutions
• 26 U.S.C. § 1472 — Withholdable payments to other foreign entities
• 26 U.S.C. § 1473 — Definitions
• 26 U.S.C. § 1474 — Special rules
• 26 U.S.C. § 3111 — Rate of tax
• 26 U.S.C. § 3221 — Rate of tax
• 26 U.S.C. § 4701 — Tax on issuer of registration-required obligation not in registered form
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6038D — Information with respect to foreign financial assets
• 26 U.S.C. § 6048 — Information with respect to certain foreign trusts
• 26 U.S.C. § 6229 — Period of limitations for making assessments
• 26 U.S.C. § 6414 — Income tax withheld
• 26 U.S.C. § 6431 — Credit for qualified bonds allowed to issuer
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6513 — Time return deemed filed and tax considered paid
• 26 U.S.C. § 6611 — Interest on overpayments
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
• 26 U.S.C. § 6677 — Failure to file information with respect to certain foreign trusts
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 9502 — Airport and Airway Trust Fund
• 26 U.S.C. § 9503 — Highway Trust Fund
• 26 U.S.C. § 9504 — Sport Fish Restoration and Boating Trust Fund
• 31 U.S.C. § 3121 — Procedure
• 49 U.S.C. § 5305 — Planning programs
• 49 U.S.C. § 5307 — Urbanized area formula grants
• 49 U.S.C. § 5309 — Capital investment grants
• 49 U.S.C. § 5311 — Formula grants for other than urbanized areas
• 49 U.S.C. § 5337 — Apportionment based on fixed guideway factors
• 49 U.S.C. § 5338 — Authorizations
• 49 U.S.C. § 31104 — Availability of amounts
• 49 U.S.C. § 31144 — Safety fitness of owners and operators