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U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007/Title VIII

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U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007
Title VIII − Fair Minimum Wage And Tax Relief
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TITLE VIII — FAIR MINIMUM WAGE AND TAX RELIEF edit

SUBTITLE A — FAIR MINIMUM WAGE

Sec. 8101. Short Title.
Sec. 8102. Minimum Wage.
Sec. 8103. Applicability of Minimum Wage to American Samoa and the Commonwealth of the Northern Mariana Islands.
Sec. 8104. Study on Projected Impact.

SUBTITLE B — SMALL BUSINESS TAX INCENTIVES

Sec. 8201. Short Title; Amendment of Code; Table of Contents.
Part 1 — Small Business Tax Relief Provisions
Subpart A — General Provisions
Sec. 8211. Extension and Modification of Work Opportunity Tax Credit.
Sec. 8212. Extension and Increase of Expensing for Small Business.
Sec. 8213. Determination of Credit for Certain Taxes Paid With Respect to Employee Cash Tips.
Sec. 8214. Waiver of Individual and Corporate Alternative Minimum Tax Limits on Work Opportunity Credit and Credit for Taxes Paid with Respect to Employee Cash Tips.
Sec. 8215. Family Business Tax Simplification.
Subpart B — Gulf Opportunity Zone Tax Incentives
Sec. 8221. Extension of Increased Expensing for Qualified Section 179 Gulf Opportunity Zone Property.
Sec. 8222. Extension and Expansion of Low-Income Housing Credit Rules for Buildings in the GO Zones.
Sec. 8223. Special Tax-Exempt Bond Financing Rule for Repairs and Reconstructions of Residences In the Go Zones.
Sec. 8224. GAO Study of Practices Employed by State and Local Governments in Allocating and Utilizing Tax Incentives Provided Pursuant to the Gulf Opportunity Zone Act of 2005.
Subpart C — Subchapter S Provisions
Sec. 8231. Capital Gain of S Corporation Not Treated as Passive Investment Income.
Sec. 8232. Treatment of Bank Director Shares.
Sec. 8233. Special Rule for Bank Required to Change from the Reserve Method of Accounting on Becoming S Corporation.
Sec. 8234. Treatment of the Sale of Interest in a Qualified Subchapter S Subsidiary.
Sec. 8235. Elimination of All Earnings and Profits Attributable to Pre-1983 Years for Certain Corporations.
Sec. 8236. Deductibility of Interest Expense on Indebtedness Incurred by an Electing Small Business Trust to Acquire S Corporation Stock.
Part 2 — Revenue Provisions
Sec. 8241. Increase in Age of Children Whose Unearned Income is Taxed as if Parent's Income.
Sec. 8242. Suspension of Certain Penalties and Interest.
Sec. 8243. Modification of Collection Due Process Procedures for Employment Tax Liabilities.
Sec. 8244. Permanent Extension of IRS User Fees.
Sec. 8245. Increase in Penalty for Bad Checks and Money Orders.
Sec. 8246. Understatement of Taxpayer Liability By Return Preparers.
Sec. 8247. Penalty for Filing Erroneous Refund Claims.
Sec. 8248. Time for Payment of Corporate Estimated Taxes.

SUBTITLE C — SMALL BUSINESS INCENTIVES

Sec. 8301. Short Title.
Sec. 8302. Enhanced Compliance Assistance for Small Businesses.
Sec. 8303. Small Business Child Care Grant Program.
Sec. 8304. Study of Universal Use of Advance Payment of Earned Income Credit.
Sec. 8305. Renewal Grants for Women's Business Centers.
Sec. 8306. Reports on Acquisitions of Articles, Materials, and Supplies Manufactured Outside the United States.



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