# Pub. L. 103-182: changes to the Internal Revenue Code

1993-12-08, 107 Stat. 2154. Source: <https://www.govinfo.gov/link/plaw/103/public/182>.

## Legislative history

- Bill: [H.R. 3450](https://www.congress.gov/bill/103rd-congress/house-bill/3450)

## § 3304: Approval of State laws

- § 3304(a)(4)(F): Pub. L. 103–182 added subpar. (F).

## § 3306: Definitions

- § 3306(f)(5): Pub. L. 103–182, § 507(b)(2), added par. (5).
- § 3306(t): Pub. L. 103–182, § 507(a), added subsec. (t).

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

- § 6103(l)(14): Pub. L. 103–182, § 522(a), added par. (14).
- § 6103(p)(3)(A): Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)”.
- § 6103(p)(4): Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)” in introductory provisions.
- § 6103(p)(4)(F)(ii): Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)”.

## § 6302: Mode or time of collection

- § 6302(h), § 6302: Pub. L. 103–182 added subsec. (h) and redesignated former subsec. (h) as (i).

## § 9505: Harbor Maintenance Trust Fund

- § 9505(c)(3): Pub. L. 103–182 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “for the payment of all expenses of administration incurred—