120 STAT. 2922
PUBLIC LAW 109–432—DEC. 20, 2006
Public Law 109–432 109th Congress An Act Dec. 20, 2006 [H.R. 6111] Tax Relief and Health Care Act of 2006. 26 USC 1 note.
To amend the Internal Revenue Code of 1986 to extend expiring provisions, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE, ETC.
(a) SHORT TITLE.—This Act may be cited as the ‘‘Tax Relief and Health Care Act of 2006’’. (b) TABLE OF CONTENTS.—The table of contents for this Act is as follows: Sec. 1. Short title, etc. DIVISION A—EXTENSION AND EXPANSION OF CERTAIN TAX RELIEF PROVISIONS, AND OTHER TAX PROVISIONS Sec. 100. Reference. TITLE I—EXTENSION AND MODIFICATION OF CERTAIN PROVISIONS Sec. 101. Deduction for qualified tuition and related expenses. Sec. 102. Extension and modification of new markets tax credit. Sec. 103. Election to deduct State and local general sales taxes. Sec. 104. Extension and modification of research credit. Sec. 105. Work opportunity tax credit and welfare-to-work credit. Sec. 106. Election to include combat pay as earned income for purposes of earned income credit. Sec. 107. Extension and modification of qualified zone academy bonds. Sec. 108. Above-the-line deduction for certain expenses of elementary and secondary school teachers. Sec. 109. Extension and expansion of expensing of brownfields remediation costs. Sec. 110. Tax incentives for investment in the District of Columbia. Sec. 111. Indian employment tax credit. Sec. 112. Accelerated depreciation for business property on Indian reservations. Sec. 113. Fifteen-year straight-line cost recovery for qualified leasehold improvements and qualified restaurant property. Sec. 114. Cover over of tax on distilled spirits. Sec. 115. Parity in application of certain limits to mental health benefits. Sec. 116. Corporate donations of scientific property used for research and of computer technology and equipment. Sec. 117. Availability of medical savings accounts. Sec. 118. Taxable income limit on percentage depletion for oil and natural gas produced from marginal properties. Sec. 119. American Samoa economic development credit. Sec. 120. Extension of bonus depreciation for certain qualified Gulf Opportunity Zone property. Sec. 121. Authority for undercover operations. Sec. 122. Disclosures of certain tax return information. Sec. 123. Special rule for elections under expired provisions. TITLE II—ENERGY TAX PROVISIONS Sec. 201. Credit for electricity produced from certain renewable resources. Sec. 202. Credit to holders of clean renewable energy bonds. Sec. 203. Performance standards for sulfur dioxide removal in advanced coal-based generation technology units designed to use subbituminous coal.
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