chapter
CHAPTER 1—PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS
21 synchronized publications in this branch.
Read the chapter overview · source discussion
- Sec. 70101. Extension and enhancement of reduced rates · source discussion
- Sec. 70102. Extension and enhancement of increased standard deduction · source discussion
- Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction · source discussion
- Sec. 70104. Extension and enhancement of increased child tax credit · source discussion
- Sec. 70105. Extension and enhancement of deduction for qualified business income · source discussion
- Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts · source discussion
- Sec. 70107. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds · source discussion
- Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest · source discussion
- Sec. 70109. Extension and modification of limitation on casualty loss deduction · source discussion
- Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses · source discussion
- Sec. 70111. Limitation on tax benefit of itemized deductions · source discussion
- Sec. 70112. Extension and modification of qualified transportation fringe benefits · source discussion
- Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses · source discussion
- Sec. 70114. Extension and modification of limitation on wagering losses · source discussion
- Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts · source discussion
- Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions · source discussion
- Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted · source discussion
- Sec. 70118. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas · source discussion
- Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability · source discussion
- Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc · source discussion