Tax Paper

PUBLIC LAW 112–240—JAN. 2, 2013

126 STAT. 2313

Public Law 112–240 112th Congress An Act

Entitled the ‘‘American Taxpayer Relief Act of 2012’’. Jan. 2, 2013 [H.R. 8]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, American

SECTION 1. SHORT TITLE, ETC.

(a) SHORT TITLE.—This Act may be cited as the ‘‘American Taxpayer Relief Act of 2012’’. (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, etc. Sec. Sec. Sec. Sec. 101. 102. 103. 104. TITLE I—GENERAL EXTENSIONS Permanent extension and modification of 2001 tax relief. Permanent extension and modification of 2003 tax relief. Extension of 2009 tax relief. Permanent alternative minimum tax relief.

Taxpayer Relief Act of 2012. 26 USC 1 note.

TITLE II—INDIVIDUAL TAX EXTENDERS Sec. 201. Extension of deduction for certain expenses of elementary and secondary school teachers. Sec. 202. Extension of exclusion from gross income of discharge of qualified principal residence indebtedness. Sec. 203. Extension of parity for exclusion from income for employer-provided mass transit and parking benefits. Sec. 204. Extension of mortgage insurance premiums treated as qualified residence interest. Sec. 205. Extension of deduction of State and local general sales taxes. Sec. 206. Extension of special rule for contributions of capital gain real property made for conservation purposes. Sec. 207. Extension of above-the-line deduction for qualified tuition and related expenses. Sec. 208. Extension of tax-free distributions from individual retirement plans for charitable purposes. Sec. 209. Improve and make permanent the...