# Pub. L. 100-485: changes to the Internal Revenue Code

1988-10-13, 102 Stat. 2426. Source: <https://www.govinfo.gov/link/plaw/100/public/485>.

## Legislative history

- Bill: [H.R. 1720](https://www.congress.gov/bill/100th-congress/house-bill/1720)

## § 21: Expenses for household and dependent care services necessary for gainful employment

- § 21(b)(1)(A): Pub. L. 100–485, § 703(a), substituted “age of 13” for “age of 15”.
- § 21(c): Pub. L. 100–485, § 703(b), inserted at end: “The amount determined under paragraph (1) or (2) (whichever is applicable) shall be reduced by the aggregate amount excludable from gross income under section 129 for the taxable year.”
- § 21(e)(5)(B): Pub. L. 100–485, § 703(a), substituted “age of 13” for “age of 15”.
- § 21(e)(9): Pub. L. 100–485, § 703(c)(1), added par. (9).

## § 51: Amount of credit

- § 51(c)(2)(B): Pub. L. 100–485 substituted “section 482(e)” for “section 414”.

## § 62: Adjusted gross income defined

- § 62(c): Pub. L. 100–485 added subsec. (c).

## § 129: Dependent care assistance programs

- § 129(e)(9): Pub. L. 100–485 added par. (9).

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(l)(10): Pub. L. 100–485, § 701(b)(1), amended par. (10) generally. Prior to amendment, par. (10) read as follows:
- § 6103(l)(11), § 6103(l)(12): Pub. L. 100–485, § 701(b)(2)(A), redesignated former par. (12) as (11) and struck out former par. (11) which related to disclosure of certain information to State agencies seeking a reduction under section 6402(c) and restricted use of that information.
- § 6103(p)(3)(A): Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
- § 6103(p)(4): Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)” in introductory provisions.
- § 6103(p)(4)(F)(ii): Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.

## § 6109: Identifying numbers

- § 6109(a): Pub. L. 100–485, § 703(c)(3), substituted “or whose identifying number is required to be shown on a return of another person shall furnish” for “shall furnish”.
- § 6109(e): Pub. L. 100–485, § 704(a), substituted “age of 2” for “age of 5”.

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 100–485 substituted “(9), or (10)” for “(9), (10), or (11)”.