Page:United States Statutes at Large Volume 118.djvu/1196

 118 STAT. 1166 PUBLIC LAW 108–311—OCT. 4, 2004 Public Law 108–311 108th Congress An Act To amend the Internal Revenue Code of 1986 to provide tax relief for working families, 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 CON TENTS. (a) SHORT TITLE.—This Act may be cited as the ‘‘Working Families Tax Relief Act of 2004’’. (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 for this Act is as follows: Sec. 1. Short title; amendment of 1986 Code; table of contents. TITLE I—EXTENSION OF FAMILY TAX PROVISIONS Sec. 101. Repeal of scheduled reductions in child tax credit, marriage penalty relief, and 10 percent rate bracket. Sec. 102. Acceleration of increase in refundability of the child tax credit. Sec. 103. 1 year extension of minimum tax relief to individuals. Sec. 104. Earned income includes combat pay. Sec. 105. Application of EGTRRA sunset to this title. TITLE II—UNIFORM DEFINITION OF CHILD Sec. 201. Uniform definition of child, etc. Sec. 202. Modifications of definition of head of household. Sec. 203. Modifications of dependent care credit. Sec. 204. Modifications of child tax credit. Sec. 205. Modifications of earned income credit. Sec. 206. Modifications of deduction for personal exemption for dependents. Sec. 207. Technical and conforming amendments. Sec. 208. Effective date. TITLE III—EXTENSIONS OF CERTAIN EXPIRING PROVISIONS Sec. 301. Research credit. Sec. 302. Parity in the application of certain limits to mental health benefits. Sec. 303. Work opportunity credit and welfare to work credit. Sec. 304. Qualified zone academy bonds. Sec. 305. Cover over of tax on distilled spirits. Sec. 306. Deduction for corporate donations of scientific property and computer technology. Sec. 307. Deduction for certain expenses of school teachers. Sec. 308. Expensing of environmental remediation costs. Sec. 309. Certain New York Liberty Zone benefits. Sec. 310. Tax incentives for investment in the District of Columbia. Sec. 311. Disclosure of tax information to facilitate combined employment tax re porting. 26 USC 1 note. Working Families Tax Relief Act of 2004. Oct. 4, 2004 [H.R. 1308]

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