Economic Stimulus Act of 2008
Public Law 110–185
Economic Stimulus Act of 2008
185
110–185
Statute Compilation
United States House of Representatives
Office of the Legislative Counsel
text/xml
EN
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2021-10-15
Economic Stimulus Act of 2008
14564
110
2008-02-13
Economic Stimulus Act of 2008
[(Public Law 110–185)]
[This law has not been amended]
[Currency: This publication is a compilation of the text of Public Law 110–185. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https://www.govinfo.gov/app/collection/comps/]
[Note: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).]
AN ACTTo provide economic stimulus through recovery rebates to individuals, incentives for business investment, and an increase in conforming and FHA loan limits.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
* * * * * * *
<num style="-uslm-dtd:enum" value="I">TITLE I—</num><heading style="-uslm-dtd:header">RECOVERY REBATES AND INCENTIVES FOR BUSINESS INVESTMENT </heading>
<section style="-uslm-dtd:section" identifier="/us/sComp/110/185/tI/s101" styleType="OLC">
<num style="-uslm-dtd:enum" value="101">SEC. 101. </num><heading style="-uslm-dtd:header">2008 RECOVERY REBATES FOR INDIVIDUALS. </heading>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/110/185/tI/s101/a" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6428 of the Internal Revenue Code of 1986 is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block">
<section style="-uslm-dtd:section" styleType="OLC">
<num style="-uslm-dtd:enum" value="6428">“SEC. 6428. </num><heading style="-uslm-dtd:header">2008 RECOVERY REBATES FOR INDIVIDUALS </heading>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General. </heading><chapeau style="-uslm-dtd:text">In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2008 an amount equal to the lesser of—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">net income tax liability, or</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">$600 ($1,200 in the case of a joint return).</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Special Rules. </heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general. </heading><chapeau style="-uslm-dtd:text">In the case of a taxpayer described in paragraph (2)—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the amount determined under subsection (a) shall not be less than $300 ($600 in the case of a joint return), and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">the amount determined under subsection (a) (after the application of subparagraph (A)) shall be increased by the product of $300 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Taxpayer described. </heading><chapeau style="-uslm-dtd:text">A taxpayer is described in this paragraph if the taxpayer—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">has qualifying income of at least $3,000, or</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">has—</chapeau>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">net income tax liability which is greater than zero, and</content>
</clause>
<clause style="-uslm-dtd:clause" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">gross income which is greater than the sum of the basic standard deduction plus the exemption amount (twice the exemption amount in the case of a joint return).</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Treatment of Credit. </heading><content style="-uslm-dtd:text">The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Limitation Based on Adjusted Gross Income. </heading><content style="-uslm-dtd:text">The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (f)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).</content>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Definitions. </heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Qualifying income. </heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">qualifying income</quotedText>’ means—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">earned income,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">social security benefits (within the meaning of section 86(d)), and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">any compensation or pension received under chapter 11, chapter 13, or chapter 15 of title 38, United States Code.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Net income tax liability. </heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">net income tax liability</quotedText>’ means the excess of—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the sum of the taxpayer’s regular tax liability (within the meaning of section 26(b)) and the tax imposed by section 55 for the taxable year, over</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">the credits allowed by part IV (other than section 24 and subpart C thereof) of subchapter A of chapter 1.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Eligible individual. </heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible individual</quotedText>’ means any individual other than—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">any nonresident alien individual,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">an estate or trust.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Earned income. </heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">earned income</quotedText>’ has the meaning set forth in section 32(c)(2) except that—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">subclause (II) of subparagraph (B)(vi) thereof shall be applied by substituting ‘<quotedText style="-uslm-dtd:quote">January 1, 2009</quotedText>’ for ‘<quotedText style="-uslm-dtd:quote">January 1, 2008</quotedText>’, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">such term shall not include net earnings from self-employment which are not taken into account in computing taxable income.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Basic standard deduction; exemption amount. </heading><content style="-uslm-dtd:text">The terms ‘<quotedText style="-uslm-dtd:quote">basic standard deduction</quotedText>’ and ‘<quotedText style="-uslm-dtd:quote">exemption amount</quotedText>’ shall have the same respective meanings as when used in section 6012(a).</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Coordination With Advance Refunds of Credit. </heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general. </heading><content style="-uslm-dtd:text">The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (g). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Joint returns. </heading><content style="-uslm-dtd:text">In the case of a refund or credit made or allowed under subsection (g) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Advance Refunds and Credits. </heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general. </heading><content style="-uslm-dtd:text">Each individual who was an eligible individual for such individual’s first taxable year beginning in 2007 shall be treated as having made a payment against the tax imposed by chapter 1 for such first taxable year in an amount equal to the advance refund amount for such taxable year.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Advance refund amount. </heading><content style="-uslm-dtd:text">For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such first taxable year if this section (other than subsection (f) and this subsection) had applied to such taxable year.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Timing of payments. </heading><content style="-uslm-dtd:text">The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this section as rapidly as possible. No refund or credit shall be made or allowed under this subsection after December 31, 2008.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">No interest. </heading><content style="-uslm-dtd:text">No interest shall be allowed on any overpayment attributable to this section.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" styleType="OLC">
<num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Identification Number Requirement. </heading>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general. </heading><chapeau style="-uslm-dtd:text">No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">such individual’s valid identification number,</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">in the case of a joint return, the valid identification number of such individual’s spouse, and</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">in the case of any qualifying child taken into account under subsection (b)(1)(B), the valid identification number of such qualifying child.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Valid identification number. </heading><content style="-uslm-dtd:text">For purposes of paragraph (1), the term ‘<quotedText style="-uslm-dtd:quote">valid identification number</quotedText>’ means a social security number issued to an individual by the Social Security Administration. Such term shall not include a TIN issued by the Internal Revenue Service.”</content>
</paragraph>
</subsection>
</section></quotedContent>.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/110/185/tI/s101/b" styleType="OLC">
<num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Administrative Amendments.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/b/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Definition of deficiency.—</heading><content style="-uslm-dtd:text">Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking “<quotedText style="-uslm-dtd:quote">and 53(e)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">53(e), and 6428</quotedText>”.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/b/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Mathematical or clerical error authority.—</heading><content style="-uslm-dtd:text">Section 6213(g)(2)(L) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">or 32</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">32, or 6428</quotedText>”.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/110/185/tI/s101/c" styleType="OLC">
<num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Treatment of Possessions.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/c/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payments to possessions.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/c/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Mirror code possession.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury shall make a payment to each possession of the United States with a mirror code tax system in an amount equal to the loss to that possession by reason of the amendments made by this section. Such amount shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/c/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Other possessions.—</heading><content style="-uslm-dtd:text">The Secretary of the Treasury shall make a payment to each possession of the United States which does not have a mirror code tax system in an amount estimated by the Secretary of the Treasury as being equal to the aggregate benefits that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply with respect to any possession of the United States unless such possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payment to the residents of such possession.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/c/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Coordination with credit allowed against united states income taxes.—</heading><chapeau style="-uslm-dtd:text">No credit shall be allowed against United States income taxes under section 6428 of the Internal Revenue Code of 1986 (as amended by this section) to any person—</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/c/2/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/c/2/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">who is eligible for a payment under a plan described in paragraph (1)(B).</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/c/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Definitions and special rules.—</heading>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/c/3/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Possession of the united states.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">possession of the United States</quotedText>” includes the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/c/3/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.</content>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/c/3/C" styleType="OLC">
<num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">For purposes of section 1324(b)(2) of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from the credit allowed under section 6428 of the Internal Revenue Code of 1986 (as amended by this section).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/110/185/tI/s101/d" styleType="OLC">
<num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Refunds Disregarded in the Administration of Federal Programs and Federally Assisted Programs.—</heading><content style="-uslm-dtd:text">Any credit or refund allowed or made to any individual by reason of section 6428 of the Internal Revenue Code of 1986 (as amended by this section) or by reason of subsection (c) of this section shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months, for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.</content>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/110/185/tI/s101/e" styleType="OLC">
<num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Appropriations To Carry Out Rebates.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/e/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Immediately upon the enactment of this Act, the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2008:</chapeau>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/e/1/A" styleType="OLC">
<num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Department of the treasury.—</heading>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/110/185/tI/s101/e/1/A/i" styleType="OLC">
<num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">For an additional amount for “<quotedText style="-uslm-dtd:quote">Department of the Treasury—Financial Management Service—Salaries and Expenses</quotedText>”, $64,175,000, to remain available until September 30, 2009.</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/110/185/tI/s101/e/1/A/ii" styleType="OLC">
<num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">For an additional amount for “<quotedText style="-uslm-dtd:quote">Department of the Treasury—Internal Revenue Service—Taxpayer Services</quotedText>”, $50,720,000, to remain available until September 30, 2009.</content>
</clause>
<clause style="-uslm-dtd:clause" identifier="/us/sComp/110/185/tI/s101/e/1/A/iii" styleType="OLC">
<num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">For an additional amount for “<quotedText style="-uslm-dtd:quote">Department of the Treasury—Internal Revenue Service—Operations Support</quotedText>”, $151,415,000, to remain available until September 30, 2009.</content>
</clause>
</subparagraph>
<subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/110/185/tI/s101/e/1/B" styleType="OLC">
<num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Social security administration.—</heading><content style="-uslm-dtd:text">For an additional amount for “<quotedText style="-uslm-dtd:quote">Social Security Administration—Limitation on Administrative Expenses</quotedText>”, $31,000,000, to remain available until September 30, 2008.</content>
</subparagraph>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/e/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Reports.—</heading><content style="-uslm-dtd:text">No later than 15 days after enactment of this Act, the Secretary of the Treasury shall submit a plan to the Committees on Appropriations of the House of Representatives and the Senate detailing the expected use of the funds provided by paragraph (1)(A). Beginning 90 days after enactment of this Act, the Secretary of the Treasury shall submit a quarterly report to the Committees on Appropriations of the House of Representatives and the Senate detailing the actual expenditure of funds provided by paragraph (1)(A) and the expected expenditure of such funds in the subsequent quarter.</content>
</paragraph>
</subsection>
<subsection style="-uslm-dtd:subsection" identifier="/us/sComp/110/185/tI/s101/f" styleType="OLC">
<num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Conforming Amendments.—</heading>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/f/1" styleType="OLC">
<num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">or 6428</quotedText>” after “<quotedText style="-uslm-dtd:quote">section 35</quotedText>”.</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/f/2" styleType="OLC">
<num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">Paragraph (1) of section 1(i) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).</content>
</paragraph>
<paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/110/185/tI/s101/f/3" styleType="OLC">
<num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">The item relating to section 6428 in the table of sections for subchapter B of chapter 65 of such Code is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block">
<toc style="-uslm-dtd:toc">
<referenceItem style="-uslm-dtd:toc-entry" role="section"><designator>“Sec. 6428.</designator><label> 2008 recovery rebates for individuals.”</label></referenceItem>
</toc></quotedContent>.</content>
</paragraph>
</subsection>
</section>
<elided style="-uslm-dtd:omitted-text">* * * * * * *</elided>