12 2 STA T . 1 6 2 5PUBLIC LA W 11 0– 2 4 5 —J U NE 1 7, 200 8Sec.204 . Ef fec tiv e da te. TI T L E III —R E V E NU E P R O VISIONS Sec. 3 0 1 . Revi s i on of ta xrul esonex p atriation. Sec. 302. C ertain do m esticall y controlled forei g n persons performing services under contract w it h United States G overnment treated as A merican employ - ers. Sec. 303. Increase in minimum penalty on failure to file a return of tax. TITLE IV—PARIT Y INT H E APPLICATION O F CERTAIN LI M ITS TO MENTAL HEALTH B ENEFITS Sec. 401. Parity in the application of certain limits to mental health b enefits. TI T LE I —B E N E F IT S F ORM ILIT A R YSEC.10 1. R EC OV ER Y RE BAT E P ROV ID ED TO M I L ITARY F AMILIES. (a)INGE NE RAL.—Subsection ( h )o f section 6428 ( r e l atin g to i d entification nu m ber re q uirement) is amended b y adding at the end the follo w ing new p aragraph
- ‘
‘( 3 )S P E CI ALR U LE FO R M EM B ER S OF TH E ARME D FORCES.— P aragraph ( 1 ) shall not apply to a j oint return where at least 1 spouse was a member of the A rmed F orces of the U nited States at any time during the ta x able year. ’ ’. (b) E FFECTI V E D ATE.— T he amendments made by this section shall ta k e effect as if included in the amendments made by section 1 0 1 of the Economic Stimulus Act of 2008. SEC. 10 2 . ELECTIO N TO INCL U DE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF EARNED INCOME TA X CREDIT. (a) IN GENERAL.— C lause ( v i) of section 32(c)(2)( B ) (defining earned income) is amended to read as follows: ‘‘(vi) a taxpayer may elect to treat amounts excluded from gross income by reason of section 112 as earned income.’’. (b) CONFORMIN G AMENDMENT.—Paragraph (4) of section 6428(e) is amended by striking ‘‘except that—’’ and all that follows through ‘‘(B) such term shall’’ and inserting ‘‘except that such term shall’’. (c) SUNSET N OT APPLICABLE.—Section 10 5 of the W orking Fami - lies Tax R elief Act of 2004 (relating to application of EGTRRA sunset to this title) shall not apply to section 104(b) of such Act. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years ending after December 31 , 200 7 . SEC. 10 3 . MODIFICATION OF MORT G AGE REVENUE BONDS FOR VET - ERANS. (a) Q UALIFIED M ORTGAGE BONDS USED TO FINANCE RESIDENCES FOR V ETERANS WITHOUT REGARD TO FIRST-TIME H OMEBU Y ER RE Q UIREMENT.—Subparagraph (D) of section 143(d)(2) (relating to exceptions) is amended by striking ‘‘and before J anuary 1, 2008’’. (b) INCREASE IN BOND L IMITATION FOR ALAS K A, O REGON, AND WISCONSIN.—Clause (ii) of section 143(l)(3)(B) (relating to State veterans limit) is amended by striking ‘‘ $ 25,000,000’’ each place it appears and inserting ‘‘$100,000,000’’. (c) DEFINITION OF QUALIFIED VETERAN.—Paragraph (4) of sec- tion 143(l) (defining qualified veteran) is amended to read as follows: ‘‘(4) QUALIFIED VETERAN.—For purposes of this subsection, the term ‘qualified veteran’ means any veteran who— ‘‘(A) served on active duty, and 26USC3 2 note. 26 USC 32 note. 26USC6 4 2 8 note. 26 USC 6428.
�
