PUBLIC LAW 110–172—DEC. 29, 2007
121 STAT. 2473
Public Law 110–172 110th Congress An Act To amend the Internal Revenue Code of 1986 to make technical corrections, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the ‘‘Tax Technical Corrections Act of 2007’’. (b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TABLE OF CONTENTS.—The table of contents of this Act is as follows: Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.
Dec. 29, 2007 [H.R. 4839] Tax Technical Corrections Act of 2007. 26 USC 1 note. 26 USC 1 et seq.
1. 2. 3. 4.
Short title; amendment of 1986 Code; table of contents. Amendment related to the Tax Relief and Health Care Act of 2006. Amendments related to title XII of the Pension Protection Act of 2006. Amendments related to the Tax Increase Prevention and Reconciliation Act of 2005. 5. Amendments related to the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. 6. Amendments related to the Energy Policy Act of 2005. 7. Amendments related to the American Jobs Creation Act of 2004. 8. Amendments related to the Economic Growth and Tax Relief Reconciliation Act of 2001. 9. Amendments related to the Tax Relief Extension Act of 1999. 10. Amendment related to the Internal Revenue Service Restructuring and Reform Act of 1998. 11. Clerical corrections.
SEC. 2. AMENDMENT RELATED TO THE TAX RELIEF AND HEALTH CARE ACT OF 2006.
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(a) AMENDMENT RELATED TO SECTION 402 OF DIVISION A OF THE ACT.—Subparagraph (A) of section 53(e)(2) is amended to read as follows: ‘‘(A) IN GENERAL.—The term ‘AMT refundable credit amount’ means, with respect to any taxable year, the amount (not in excess of the long-term unused minimum tax credit for such taxable year) equal to the greater of— ‘‘(i) $5,000, ‘‘(ii) 20 percent of the long-term unused minimum tax credit for such taxable year, or ‘‘(iii) the amount (if any) of the AMT refundable credit amount determined under this paragraph for
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