Heroes Earnings Assistance and Relief Tax Act of 2008
Pub. L. 110–245
US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.
37 sections of the Code credited to this law, found between Public Law 110-180 and Public Law 110-460.
- 26 U.S.C. § 32 — Earned income
- 26 U.S.C. § 38 — General business credit
- 26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services
- 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
- 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
- 26 U.S.C. § 125 — Cafeteria plans
- 26 U.S.C. § 134 — Certain military benefits
- 26 U.S.C. § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- 26 U.S.C. § 219 — Retirement savings
- 26 U.S.C. § 280C — Certain expenses for which credits are allowable
- 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
- 26 U.S.C. § 403 — Taxation of employee annuities
- 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- 26 U.S.C. § 408A — Roth IRAs
- 26 U.S.C. § 414 — Definitions and special rules
- 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
- 26 U.S.C. § 530 — Coverdell education savings accounts
- 26 U.S.C. § 877 — Expatriation to avoid tax
- 26 U.S.C. § 877A — Tax responsibilities of expatriation
- 26 U.S.C. § 2801 — Imposition of tax
- 26 U.S.C. § 3121 — Definitions
- 26 U.S.C. § 3306 — Definitions
- 26 U.S.C. § 3401 — Definitions
- 26 U.S.C. § 6039G — Information on individuals losing United States citizenship
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 6428 — 2008 recovery rebates for individuals
- 26 U.S.C. § 6511 — Limitations on credit or refund
- 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
- 26 U.S.C. § 7701 — Definitions
- 26 U.S.C. § 9812 — Parity in mental health and substance use disorder benefits
- 29 U.S.C. § 1185a — Parity in mental health and substance use disorder benefits
- 42 U.S.C. § 300gg-5 — 300gg–5. Parity in mental health and substance use disorder benefits
- 42 U.S.C. § 409 — “Wages” defined
- 42 U.S.C. § 410 — Definitions relating to employment
- 42 U.S.C. § 1382a — Income; earned and unearned income defined; exclusions from income
- 42 U.S.C. § 1382b — Resources
- 42 U.S.C. § 300gg–26 — Parity in mental health and substance use disorder benefits