U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007/Title VIII
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TITLE VIII — FAIR MINIMUM WAGE AND TAX RELIEF
[edit]SUBTITLE A — FAIR MINIMUM WAGE
- Sec. 8101. Short Title.
- Sec. 8102. Minimum Wage.
- Sec. 8103. Applicability of Minimum Wage to American Samoa and the Commonwealth of the Northern Mariana Islands.
- Sec. 8104. Study on Projected Impact.
SUBTITLE B — SMALL BUSINESS TAX INCENTIVES
- Sec. 8201. Short Title; Amendment of Code; Table of Contents.
- Part 1 — Small Business Tax Relief Provisions
- Subpart A — General Provisions
- Sec. 8211. Extension and Modification of Work Opportunity Tax Credit.
- Sec. 8212. Extension and Increase of Expensing for Small Business.
- Sec. 8213. Determination of Credit for Certain Taxes Paid With Respect to Employee Cash Tips.
- Sec. 8214. Waiver of Individual and Corporate Alternative Minimum Tax Limits on Work Opportunity Credit and Credit for Taxes Paid with Respect to Employee Cash Tips.
- Sec. 8215. Family Business Tax Simplification.
- Subpart B — Gulf Opportunity Zone Tax Incentives
- Sec. 8221. Extension of Increased Expensing for Qualified Section 179 Gulf Opportunity Zone Property.
- Sec. 8222. Extension and Expansion of Low-Income Housing Credit Rules for Buildings in the GO Zones.
- Sec. 8223. Special Tax-Exempt Bond Financing Rule for Repairs and Reconstructions of Residences In the Go Zones.
- Sec. 8224. GAO Study of Practices Employed by State and Local Governments in Allocating and Utilizing Tax Incentives Provided Pursuant to the Gulf Opportunity Zone Act of 2005.
- Subpart C — Subchapter S Provisions
- Sec. 8231. Capital Gain of S Corporation Not Treated as Passive Investment Income.
- Sec. 8232. Treatment of Bank Director Shares.
- Sec. 8233. Special Rule for Bank Required to Change from the Reserve Method of Accounting on Becoming S Corporation.
- Sec. 8234. Treatment of the Sale of Interest in a Qualified Subchapter S Subsidiary.
- Sec. 8235. Elimination of All Earnings and Profits Attributable to Pre-1983 Years for Certain Corporations.
- Sec. 8236. Deductibility of Interest Expense on Indebtedness Incurred by an Electing Small Business Trust to Acquire S Corporation Stock.
- Subpart A — General Provisions
- Part 2 — Revenue Provisions
- Sec. 8241. Increase in Age of Children Whose Unearned Income is Taxed as if Parent's Income.
- Sec. 8242. Suspension of Certain Penalties and Interest.
- Sec. 8243. Modification of Collection Due Process Procedures for Employment Tax Liabilities.
- Sec. 8244. Permanent Extension of IRS User Fees.
- Sec. 8245. Increase in Penalty for Bad Checks and Money Orders.
- Sec. 8246. Understatement of Taxpayer Liability By Return Preparers.
- Sec. 8247. Penalty for Filing Erroneous Refund Claims.
- Sec. 8248. Time for Payment of Corporate Estimated Taxes.
SUBTITLE C — SMALL BUSINESS INCENTIVES
- Sec. 8301. Short Title.
- Sec. 8302. Enhanced Compliance Assistance for Small Businesses.
- Sec. 8303. Small Business Child Care Grant Program.
- Sec. 8304. Study of Universal Use of Advance Payment of Earned Income Credit.
- Sec. 8305. Renewal Grants for Women's Business Centers.
- Sec. 8306. Reports on Acquisitions of Articles, Materials, and Supplies Manufactured Outside the United States.