Pub. L. 111–5, div. B, title I, § 1001(a)123 Stat. 309Section, added , , , related to making work pay credit.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 221(b) of Pub. L. 113–295section 1 of this titleRepeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .
Treatment of Possessions
Pub. L. 111–5, div. B, title I, § 1001(b)123 Stat. 310section 1324(b)(2) of Title 31, , , with respect to taxable years beginning in 2009 and 2010, required the Secretary of the Treasury to pay each possession of the United States with a mirror code tax system amounts equal to the loss to that possession by reason of the making work pay credit and to pay certain possessions without a mirror code tax system amounts estimated as being equal to aggregate benefits that would have been provided to its residents, and provided that, for purposes of , Money and Finance, such payments to possessions would be treated in the same manner as a refund due from the credit formerly allowed under this section.