American Taxpayer Relief Act of 2012

Pub. L. 112–240

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.

133 sections of the Code credited to this law, found between Public Law 112-90 and Public Law 112-283.

• 10 U.S.C. § 495 — Strategic delivery systems
• 16 U.S.C. § 3831 — Conservation reserve
• 16 U.S.C. § 3839bb-5 — 3839bb–5. Voluntary public access and habitat incentive program
• 2 U.S.C. § 901 — Enforcing discretionary spending limits
• 2 U.S.C. § 901a — Enforcement of budget goal
• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 23 — Adoption expenses
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25A — Hope and Lifetime Learning credits
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 25C — Nonbusiness energy property
• 26 U.S.C. § 25D — Residential energy efficient property
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30 — Certain plug-in electric vehicles
• 26 U.S.C. § 30B — Alternative motor vehicle credit
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 30D — New qualified plug-in electric drive motor vehicles
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 40 — Alcohol, etc., used as fuel
• 26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45A — Indian employment credit
• 26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 26 U.S.C. § 45D — New markets tax credit
• 26 U.S.C. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45L — New energy efficient home credit
• 26 U.S.C. § 45M — Energy efficient appliance credit
• 26 U.S.C. § 45N — Mine rescue team training credit
• 26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 54E — Qualified zone academy bonds
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 68 — Overall limitation on itemized deductions
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 164 — Taxes
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 179E — Election to expense advanced mine safety equipment
• 26 U.S.C. § 181 — Treatment of certain qualified film and television productions
• 26 U.S.C. § 199 — Income attributable to domestic production activities
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 402A — Optional treatment of elective deferrals as Roth contributions
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 460 — Special rules for long-term contracts
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 531 — Imposition of accumulated earnings tax
• 26 U.S.C. § 541 — Imposition of personal holding company tax
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 26 U.S.C. § 1374 — Tax imposed on certain built-in gains
• 26 U.S.C. § 1391 — Designation procedure
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1400L — Tax benefits for New York Liberty Zone
• 26 U.S.C. § 1400N — Tax benefits for Gulf Opportunity Zone
• 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 4101 — Registration and bond
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6409 — Refunds disregarded in the administration of Federal programs and federally assisted programs
• 26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• 26 U.S.C. § 6427 — Fuels not used for taxable purposes
• 26 U.S.C. § 7213 — Unauthorized disclosure of information
• 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
• 26 U.S.C. § 7652 — Shipments to the United States
• 42 U.S.C. § 254c-2 — 254c–2. Special diabetes programs for type I diabetes
• 42 U.S.C. § 254c-3 — 254c–3. Special diabetes programs for Indians
• 42 U.S.C. § 701 — Authorization of appropriations; purposes; definitions
• 42 U.S.C. § 1395l — Payment of benefits
• 42 U.S.C. § 1395m — Special payment rules for particular items and services
• 42 U.S.C. § 1395w-4 — 1395w–4. Payment for physicians’ services
• 42 U.S.C. § 1395w-23 — 1395w–23. Payments to Medicare+Choice organizations
• 42 U.S.C. § 1395w-28 — 1395w–28. Definitions; miscellaneous provisions
• 42 U.S.C. § 1395gg — Overpayment on behalf of individuals and settlement of claims for benefits on behalf of deceased individuals
• 42 U.S.C. § 1395mm — Payments to health maintenance organizations and competitive medical plans
• 42 U.S.C. § 1395rr — End stage renal disease program
• 42 U.S.C. § 1395ww — Payments to hospitals for inpatient hospital services
• 42 U.S.C. § 1395aaa — Contract with a consensus-based entity regarding performance measurement
• 42 U.S.C. § 1395iii — Medicare Improvement Fund
• 42 U.S.C. § 1396a — State plans for medical assistance
• 42 U.S.C. § 1396r-4 — 1396r–4. Adjustment in payment for inpatient hospital services furnished by disproportionate share hospitals
• 42 U.S.C. § 1396r-6 — 1396r–6. Extension of eligibility for medical assistance
• 42 U.S.C. § 1396u-3 — 1396u–3. State coverage of medicare cost-sharing for additional low-income medicare beneficiaries
• 45 U.S.C. § 352 — Benefits
• 46 U.S.C. § 53511 — Tax treatment of nonqualified withdrawals
• 7 U.S.C. § 1531 — Supplemental agricultural disaster assistance
• 7 U.S.C. § 2025 — Administrative cost-sharing and quality control
• 7 U.S.C. § 2036a — Nutrition education and obesity prevention grant program
• 7 U.S.C. § 2279 — Outreach and assistance for socially disadvantaged farmers and ranchers
• 7 U.S.C. § 3005 — Farmers’ Market Promotion Program
• 7 U.S.C. § 3319f — Beginning farmer and rancher development program
• 7 U.S.C. § 5925b — Organic agriculture research and extension initiative
• 7 U.S.C. § 5925c — Organic production and market data initiatives
• 7 U.S.C. § 6523 — National organic certification cost-share program
• 7 U.S.C. § 7632 — Specialty crop research initiative
• 7 U.S.C. § 7761 — National Clean Plant Network
• 7 U.S.C. § 8102 — Biobased markets program
• 7 U.S.C. § 8103 — Biorefinery assistance
• 7 U.S.C. § 8104 — Repowering assistance
• 7 U.S.C. § 8105 — Bioenergy program for advanced biofuels
• 7 U.S.C. § 8106 — Biodiesel fuel education program
• 7 U.S.C. § 8107 — Rural Energy for America Program
• 7 U.S.C. § 8108 — Biomass research and development
• 7 U.S.C. § 8109 — Rural Energy Self-Sufficiency Initiative
• 7 U.S.C. § 8110 — Feedstock flexibility program for bioenergy producers
• 7 U.S.C. § 8111 — Biomass Crop Assistance Program
• 7 U.S.C. § 8112 — Forest biomass for energy
• 7 U.S.C. § 8113 — Community wood energy program
• 7 U.S.C. § 8773 — Milk income loss contract program
• 16 U.S.C. § 3839bb–5 — Voluntary public access and habitat incentive program
• 42 U.S.C. § 254c–2 — Special diabetes programs for type I diabetes
• 42 U.S.C. § 254c–3 — Special diabetes programs for Indians
• 42 U.S.C. § 1395w–4 — Payment for physicians’ services
• 42 U.S.C. § 1395w–23 — Payments to Medicare+Choice organizations
• 42 U.S.C. § 1395w–28 — Definitions; miscellaneous provisions
• 42 U.S.C. § 1396r–4 — Adjustment in payment for inpatient hospital services furnished by disproportionate share hospitals
• 42 U.S.C. § 1396r–6 — Extension of eligibility for medical assistance
• 42 U.S.C. § 1396u–3 — State coverage of medicare cost-sharing for additional low-income medicare beneficiaries