Stephen Beck, Jr., ABLE Act of 2014

Pub. L. 113–295

Also known as: Tax Increase Prevention Act of 2014, Tax Technical Corrections Act of 2014, Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014

267 sections of the Code credited to this law, found between Public Law 113-290, except 235 and 287 and Public Law 113-296, except 287.

• 5 U.S.C. § 552a — Records maintained on individuals
• 11 U.S.C. § 521 — Debtor’s duties
• 11 U.S.C. § 541 — Property of the estate
• 11 U.S.C. § 707 — Dismissal of a case or conversion to a case under chapter 11 or 13
• 12 U.S.C. § 5517 — Limitations on authorities of the Bureau; preservation of authorities
• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25A — Hope and Lifetime Learning credits
• 26 U.S.C. § 25C — Nonbusiness energy property
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30A — Puerto Rico economic activity credit
• 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. § 32 — Earned income
• 26 U.S.C. § 35 — Health insurance costs of eligible individuals
• 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. § 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. § 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. § 45N — Mine rescue team training credit
• 26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services
• 26 U.S.C. § 45Q — Credit for carbon dioxide sequestration
• 26 U.S.C. § 46 — Amount of credit
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 48C — Qualifying advanced energy project credit
• 26 U.S.C. § 50 — Other special rules
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 53 — Credit for prior year minimum tax liability
• 26 U.S.C. § 54A — Credit to holders of qualified tax credit 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. § 57 — Items of tax preference
• 26 U.S.C. § 58 — Denial of certain losses
• 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. § 85 — Unemployment compensation
• 26 U.S.C. § 105 — Amounts received under accident and health plans
• 26 U.S.C. § 106 — Contributions by employer to accident and health plans
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 112 — Certain combat zone compensation of members of the Armed Forces
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 122 — Certain reduced uniformed services retirement pay
• 26 U.S.C. § 125 — Cafeteria plans
• 26 U.S.C. § 126 — Certain cost-sharing payments
• 26 U.S.C. § 132 — Certain fringe benefits
• 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. § 163 — Interest
• 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. § 171 — Amortizable bond premium
• 26 U.S.C. § 172 — Net operating loss deduction
• 26 U.S.C. § 174 — Research and experimental expenditures
• 26 U.S.C. § 175 — Soil and water conservation expenditures; endangered species recovery expenditures
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 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. § 183 — Activities not engaged in for profit
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 243 — Dividends received by corporations
• 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. § 248 — Organizational expenditures
• 26 U.S.C. § 249 — Limitation on deduction of bond premium on repurchase
• 26 U.S.C. § 263 — Capital expenditures
• 26 U.S.C. § 267 — Losses, expenses, and interest with respect to transactions between related taxpayers
• 26 U.S.C. § 269 — Acquisitions made to evade or avoid income tax
• 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
• 26 U.S.C. § 275 — Certain taxes
• 26 U.S.C. § 277 — Deductions incurred by certain membership organizations in transactions with members
• 26 U.S.C. § 279 — Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
• 26 U.S.C. § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 26 U.S.C. § 301 — Distributions of property
• 26 U.S.C. § 304 — Redemption through use of related corporations
• 26 U.S.C. § 312 — Effect on earnings and profits
• 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
• 26 U.S.C. § 362 — Basis to corporations
• 26 U.S.C. § 382 — Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• 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. § 402A — Optional treatment of elective deferrals as Roth contributions
• 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. § 414 — Definitions and special rules
• 26 U.S.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• 26 U.S.C. § 423 — Employee stock purchase plans
• 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans
• 26 U.S.C. § 431 — Minimum funding standards for multiemployer plans
• 26 U.S.C. § 436 — Funding-based limits on benefits and benefit accruals under single-employer plans
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 460 — Special rules for long-term contracts
• 26 U.S.C. § 461 — General rule for taxable year of deduction
• 26 U.S.C. § 464 — Limitations on deductions for certain farming
• 26 U.S.C. § 465 — Deductions limited to amount at risk
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 481 — Adjustments required by changes in method of accounting
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 503 — Requirements for exemption
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 527 — Political organizations
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 529A — Qualified ABLE programs
• 26 U.S.C. § 535 — Accumulated taxable income
• 26 U.S.C. § 543 — Personal holding company income
• 26 U.S.C. § 545 — Undistributed personal holding company income
• 26 U.S.C. § 614 — Definition of property
• 26 U.S.C. § 642 — Special rules for credits and deductions
• 26 U.S.C. § 691 — Recipients of income in respect of decedents
• 26 U.S.C. § 692 — Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
• 26 U.S.C. § 805 — General deductions
• 26 U.S.C. § 807 — Rules for certain reserves
• 26 U.S.C. § 810 — Operations loss deduction
• 26 U.S.C. § 812 — Definition of company’s share and policyholders’ share
• 26 U.S.C. § 815 — Distributions to shareholders from pre-1984 policyholders surplus account
• 26 U.S.C. § 832 — Insurance company taxable income
• 26 U.S.C. § 833 — Treatment of Blue Cross and Blue Shield organizations, etc.
• 26 U.S.C. § 848 — Capitalization of certain policy acquisition expenses
• 26 U.S.C. § 851 — Definition of regulated investment company
• 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
• 26 U.S.C. § 853A — Credits from tax credit bonds allowed to shareholders
• 26 U.S.C. § 855 — Dividends paid by regulated investment company after close of taxable year
• 26 U.S.C. § 858 — Dividends paid by real estate investment trust after close of taxable year
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 877 — Expatriation to avoid tax
• 26 U.S.C. § 877A — Tax responsibilities of expatriation
• 26 U.S.C. § 882 — Tax on income of foreign corporations connected with United States business
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 907 — Special rules in case of foreign oil and gas income
• 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
• 26 U.S.C. § 936 — Puerto Rico and possession tax credit
• 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. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1019 — Property on which lessee has made improvements
• 26 U.S.C. § 1033 — Involuntary conversions
• 26 U.S.C. § 1059 — Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
• 26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
• 26 U.S.C. § 1222 — Other terms relating to capital gains and losses
• 26 U.S.C. § 1223 — Holding period of property
• 26 U.S.C. § 1231 — Property used in the trade or business and involuntary conversions
• 26 U.S.C. § 1235 — Sale or exchange of patents
• 26 U.S.C. § 1236 — Dealers in securities
• 26 U.S.C. § 1244 — Losses on small business stock
• 26 U.S.C. § 1245 — Gain from dispositions of certain depreciable property
• 26 U.S.C. § 1249 — Gain from certain sales or exchanges of patents, etc., to foreign corporations
• 26 U.S.C. § 1252 — Gain from disposition of farm land
• 26 U.S.C. § 1271 — Treatment of amounts received on retirement or sale or exchange of debt instruments
• 26 U.S.C. § 1314 — Amount and method of adjustment
• 26 U.S.C. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 26 U.S.C. § 1374 — Tax imposed on certain built-in gains
• 26 U.S.C. § 1391 — Designation procedure
• 26 U.S.C. § 1394 — Tax-exempt enterprise zone facility bonds
• 26 U.S.C. § 1397B — Nonrecognition of gain on rollover of empowerment zone investments
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 1401 — Rate of tax
• 26 U.S.C. § 1402 — Definitions
• 26 U.S.C. § 1441 — Withholding of tax on nonresident aliens
• 26 U.S.C. § 1504 — Definitions
• 26 U.S.C. § 1551 — Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit
• 26 U.S.C. § 1561 — Limitations on certain multiple tax benefits in the case of certain controlled corporations
• 26 U.S.C. § 2031 — Definition of gross estate
• 26 U.S.C. § 2104 — Property within the United States
• 26 U.S.C. § 2106 — Taxable estate
• 26 U.S.C. § 2654 — Special rules
• 26 U.S.C. § 2801 — Imposition of tax
• 26 U.S.C. § 3101 — Rate of tax
• 26 U.S.C. § 3111 — Rate of tax
• 26 U.S.C. § 3121 — Definitions
• 26 U.S.C. § 3201 — Rate of tax
• 26 U.S.C. § 3211 — Rate of tax
• 26 U.S.C. § 3221 — Rate of tax
• 26 U.S.C. § 3231 — Definitions
• 26 U.S.C. § 3302 — Credits against tax
• 26 U.S.C. § 3303 — Conditions of additional credit allowance
• 26 U.S.C. § 3306 — Definitions
• 26 U.S.C. § 3510 — Coordination of collection of domestic service employment taxes with collection of income taxes
• 26 U.S.C. § 3511 — Certified professional employer organizations
• 26 U.S.C. § 4042 — Tax on fuel used in commercial transportation on inland waterways
• 26 U.S.C. § 4221 — Certain tax-free sales
• 26 U.S.C. § 4222 — Registration
• 26 U.S.C. § 4261 — Imposition of tax
• 26 U.S.C. § 4281 — Small aircraft on nonestablished lines
• 26 U.S.C. § 4293 — Exemption for United States and possessions
• 26 U.S.C. § 4611 — Imposition of tax
• 26 U.S.C. § 4682 — Definitions and special rules
• 26 U.S.C. § 4942 — Taxes on failure to distribute income
• 26 U.S.C. § 4943 — Taxes on excess business holdings
• 26 U.S.C. § 4945 — Taxes on taxable expenditures
• 26 U.S.C. § 4965 — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
• 26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
• 26 U.S.C. § 4982 — Excise tax on undistributed income of regulated investment companies
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6039D — Returns and records with respect to certain fringe benefit plans
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6053 — Reporting of tips
• 26 U.S.C. § 6060 — Information returns of tax return preparers
• 26 U.S.C. § 6072 — Time for filing income tax returns
• 26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6302 — Mode or time of collection
• 26 U.S.C. § 6331 — Levy and distraint
• 26 U.S.C. § 6404 — Abatements
• 26 U.S.C. § 6405 — Reports of refunds and credits
• 26 U.S.C. § 6425 — Adjustment of overpayment of estimated income tax by corporation
• 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. § 6431 — Credit for qualified bonds allowed to issuer
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 6655 — Failure by corporation to pay estimated income tax
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
• 26 U.S.C. § 6662A — Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• 26 U.S.C. § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• 26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
• 26 U.S.C. § 6698 — Failure to file partnership return
• 26 U.S.C. § 6699 — Failure to file S corporation return
• 26 U.S.C. § 6721 — Failure to file correct information returns
• 26 U.S.C. § 6722 — Failure to furnish correct payee statements
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7122 — Compromises
• 26 U.S.C. § 7447 — Retirement
• 26 U.S.C. § 7448 — Annuities to surviving spouses and dependent children of judges and special trial judges
• 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
• 26 U.S.C. § 7520 — Valuation tables
• 26 U.S.C. § 7528 — Internal Revenue Service user fees
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7705 — Certified professional employer organizations
• 26 U.S.C. § 9035 — Qualified campaign expense limitations
• 26 U.S.C. § 9503 — Highway Trust Fund
• 26 U.S.C. § 9507 — Hazardous Substance Superfund
• 26 U.S.C. § 9802 — Prohibiting discrimination against individual participants and beneficiaries based on health status
• 29 U.S.C. § 1055 — Requirement of joint and survivor annuity and preretirement survivor annuity
• 29 U.S.C. § 1056 — Form and payment of benefits
• 29 U.S.C. § 1083 — Minimum funding standards for single-employer defined benefit pension plans
• 29 U.S.C. § 1084 — Minimum funding standards for multiemployer plans
• 31 U.S.C. § 1324 — Refund of internal revenue collections
• 42 U.S.C. § 409 — “Wages” defined
• 42 U.S.C. § 410 — Definitions relating to employment
• 42 U.S.C. § 424a — Reduction of disability benefits
• 42 U.S.C. § 1395m — Special payment rules for particular items and services
• 42 U.S.C. § 1395w–4 — Payment for physicians’ services