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 81

PUBLIC LAW 112–240—JAN. 2, 2013

126 STAT. 2323

succeeding taxable year and added to the credit allowable under
subsection (a) for such taxable year.’’.
(d) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2011.

26 USC 23 note.

TITLE II—INDIVIDUAL TAX EXTENDERS
SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF
ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

(a) IN GENERAL.—Subparagraph (D) of section 62(a)(2) is
amended by striking ‘‘or 2011’’ and inserting ‘‘2011, 2012, or 2013’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2011.

26 USC 62.
26 USC 62 note.

SEC. 202. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.

(a) IN GENERAL.—Subparagraph (E) of section 108(a)(1) is
amended by striking ‘‘January 1, 2013’’ and inserting ‘‘January
1, 2014’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to indebtedness discharged after December 31, 2012.

Applicability.
26 USC 108 note.

SEC. 203. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR
EMPLOYER-PROVIDED MASS TRANSIT AND PARKING
BENEFITS.

(a) IN GENERAL.—Paragraph (2) of section 132(f) is amended
by striking ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to months after December 31, 2011.

26 USC 132 note.

SEC. 204. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED
AS QUALIFIED RESIDENCE INTEREST.

(a) IN GENERAL.—Subclause (I) of section 163(h)(3)(E)(iv) is
amended by striking ‘‘December 31, 2011’’ and inserting ‘‘December
31, 2013’’.
(b) TECHNICAL AMENDMENTS.—Clause (i) of section 163(h)(4)(E)
is amended—
(1) by striking ‘‘Veterans Administration’’ and inserting
‘‘Department of Veterans Affairs’’, and
(2) by striking ‘‘Rural Housing Administration’’ and
inserting ‘‘Rural Housing Service’’.
(c) EFFECTIVE DATE.—The amendments made by this section
shall apply to amounts paid or accrued after December 31, 2011.

Applicability.
26 USC 163 note.

dkrause on DSKHT7XVN1PROD with PUBLIC LAWS

SEC. 205. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL
SALES TAXES.

(a) IN GENERAL.—Subparagraph (I) of section 164(b)(5) is
amended by striking ‘‘January 1, 2012’’ and inserting ‘‘January
1, 2014’’.
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2011.

VerDate Mar 15 2010

11:21 Jan 30, 2013

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PO 00240

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26 USC 164 note.

PUBL240