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CHAPTER 4—INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES
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0
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2
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July 22, 2025
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SUBCHAPTER D—PERMANENT INVESTMENTS IN SMALL BUSINESS AND RURAL AMERICA
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0
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1
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July 22, 2025
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Sec. 70439. Restoration of taxable REIT subsidiary asset test
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0
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1
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July 22, 2025
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Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses
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0
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1
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July 22, 2025
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Sec. 70437. Treatment of capital gains from the sale of certain farmland property
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0
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2
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July 22, 2025
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Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices
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0
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1
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July 22, 2025
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Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property
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0
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2
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July 22, 2025
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Sec. 70434. Treatment of certain qualified sound recording productions
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0
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2
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July 22, 2025
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Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees
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0
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3
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July 22, 2025
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Sec. 70432. Repeal of revision to de minimis rules for third party network transactions
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0
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1
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July 22, 2025
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Sec. 70431. Expansion of qualified small business stock gain exclusion
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0
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1
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July 22, 2025
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SUBCHAPTER C—PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT
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0
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2
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July 22, 2025
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Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts
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0
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1
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July 22, 2025
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Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling
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0
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2
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July 22, 2025
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Sec. 70428. Nonprofit community development activities in remote native villages
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0
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1
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July 22, 2025
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Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits
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0
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2
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July 22, 2025
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Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations
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0
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1
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July 22, 2025
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Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals
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0
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1
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July 22, 2025
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Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize
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0
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1
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July 22, 2025
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Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit
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0
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1
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July 21, 2025
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Sec. 70404. Enhancement of the dependent care assistance program
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0
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1
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July 21, 2025
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Sec. 70405. Enhancement of child and dependent care tax credit
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0
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3
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July 21, 2025
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SUBCHAPTER A—PERMANENT INVESTMENTS IN FAMILIES AND CHILDREN
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0
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5
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July 21, 2025
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Sec. 70402. Enhancement of adoption credit
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0
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2
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July 21, 2025
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Sec. 70423. Permanent extension of new markets tax credit
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0
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2
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July 21, 2025
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Sec. 70422. Permanent enhancement of low-income housing tax credit
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0
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3
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July 21, 2025
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Sec. 70421. Permanent renewal and enhancement of opportunity zones
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0
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3
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July 21, 2025
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SUBCHAPTER B—PERMANENT INVESTMENTS IN STUDENTS AND REFORMS TO TAX-EXEMPT INSTITUTIONS
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0
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2
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July 21, 2025
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Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations
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0
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1
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July 21, 2025
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Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities
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0
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1
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July 21, 2025
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