State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 80

124 STAT. 3316

PUBLIC LAW 111–312—DEC. 17, 2010

Subtitle B—Individual Tax Relief
SEC. 721. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND
SECONDARY SCHOOL TEACHERS.
26 USC 62.
26 USC 62 note.

(a) IN GENERAL.—Subparagraph (D) of section 62(a)(2) is
amended by striking ‘‘or 2009’’ and inserting ‘‘2009, 2010, or 2011’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2009.
SEC. 722. DEDUCTION OF STATE AND LOCAL SALES TAXES.

26 USC 164 note.

(a) IN GENERAL.—Subparagraph (I) of section 164(b)(5) is
amended by striking ‘‘January 1, 2010’’ and inserting ‘‘January
1, 2012’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2009.
SEC. 723. CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE
FOR CONSERVATION PURPOSES.

26 USC 170 note.

(a) IN GENERAL.—Clause (vi) of section 170(b)(1)(E) is amended
by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’.
(b) CONTRIBUTIONS BY CERTAIN CORPORATE FARMERS AND
RANCHERS.—Clause (iii) of section 170(b)(2)(B) is amended by
striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’.
(c) EFFECTIVE DATE.—The amendments made by this section
shall apply to contributions made in taxable years beginning after
December 31, 2009.
SEC. 724. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND
RELATED EXPENSES.

26 USC 222 note.

(a) IN GENERAL.—Subsection (e) of section 222 is amended
by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2009.
SEC. 725. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT
PLANS FOR CHARITABLE PURPOSES.

anorris on DSK5R6SHH1PROD with PUBLIC LAWS

26 USC 408 note.

(a) IN GENERAL.—Subparagraph (F) of section 408(d)(8) is
amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December
31, 2011’’.
(b) EFFECTIVE DATE; SPECIAL RULE.—
(1) EFFECTIVE DATE.—The amendment made by this section
shall apply to distributions made in taxable years beginning
after December 31, 2009.
(2) SPECIAL RULE.—For purposes of subsections (a)(6),
(b)(3), and (d)(8) of section 408 of the Internal Revenue Code
of 1986, at the election of the taxpayer (at such time and
in such manner as prescribed by the Secretary of the Treasury)
any qualified charitable distribution made after December 31,
2010, and before February 1, 2011, shall be deemed to have
been made on December 31, 2010.
SEC. 726. LOOK-THRU OF CERTAIN REGULATED INVESTMENT COMPANY STOCK IN DETERMINING GROSS ESTATE OF NONRESIDENTS.

(a) IN GENERAL.—Paragraph (3) of section 2105(d) is amended
by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’.

VerDate Nov 24 2008

06:44 Jan 06, 2011

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