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Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts
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0
|
1
|
July 21, 2025
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Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts
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0
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1
|
July 21, 2025
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Sec. 70412. Exclusion for employer payments of student loans
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0
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3
|
July 21, 2025
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Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations
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0
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1
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July 21, 2025
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CHAPTER 3—ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS
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0
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1
|
July 21, 2025
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SUBCHAPTER B—PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS
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0
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1
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July 21, 2025
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PART V—OTHER INTERNATIONAL TAX REFORMS
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0
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3
|
July 21, 2025
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Sec. 70354. Modifications to pro rata share rules
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0
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1
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July 21, 2025
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Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules
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0
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1
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July 21, 2025
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Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations
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0
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3
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July 21, 2025
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Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations
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0
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1
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July 21, 2025
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PART IV—BUSINESS INTEREST LIMITATION
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0
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1
|
July 21, 2025
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Sec. 70342. Definition of adjusted taxable income for business interest limitation
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0
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2
|
July 21, 2025
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Sec. 70341. Coordination of business interest limitation with interest capitalization provisions
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0
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1
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July 21, 2025
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Subtitle E—Water
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0
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5
|
July 16, 2025
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Subtitle D—Energy
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0
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2
|
July 16, 2025
|
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Subtitle C—Lands
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0
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4
|
July 16, 2025
|
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Subtitle B—Mining
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0
|
3
|
July 16, 2025
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Subtitle A—Oil and gas leasing
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0
|
6
|
July 16, 2025
|
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Subtitle F—Additional investments in rural America
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0
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4
|
July 15, 2025
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Subtitle E—Crop insurance
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0
|
2
|
July 15, 2025
|
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Subtitle D—Disaster assistance programs
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0
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3
|
July 15, 2025
|
|
Subtitle C—Commodities
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0
|
5
|
July 15, 2025
|
|
Subtitle B—Forestry
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0
|
5
|
July 14, 2025
|
|
Subtitle A—Nutrition
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0
|
12
|
July 14, 2025
|
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PART III—BASE EROSION MINIMUM TAX
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0
|
2
|
July 21, 2025
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Sec. 70331. Extension and modification of base erosion minimum tax amount
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0
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1
|
July 21, 2025
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PART II—FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME
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0
|
1
|
July 21, 2025
|
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Sec. 70323. Rules related to deemed intangible income
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0
|
2
|
July 21, 2025
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Sec. 70322. Determination of deduction eligible income
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0
|
1
|
July 21, 2025
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