# Pub. L. 104-134: changes to the Internal Revenue Code

1996-04-26, 110 Stat. 1321. Source: <https://www.govinfo.gov/link/plaw/104/public/134>.

## Legislative history

- Bill: [H.R. 3019](https://www.congress.gov/bill/104th-congress/house-bill/3019)
- Senate report: [S. Rept. 104-236](https://www.govinfo.gov/content/pkg/CRPT-104srpt236/html/CRPT-104srpt236.htm)
- Conference report: [H. Rept. 104-537](https://www.govinfo.gov/content/pkg/CRPT-104hrpt537/html/CRPT-104hrpt537.htm)

## § 6050P: Returns relating to the cancellation of indebtedness by certain entities

- § 6050P: Pub. L. 104–134, § 31001(m)(2)(D)(ii), amended section catchline generally, striking out “financial” before “entities”.
- § 6050P(a): Pub. L. 104–134, § 31001(m)(2)(A), struck out “financial” before “entity” in introductory provisions.
- § 6050P(c): Pub. L. 104–134, § 31001(m)(2)(B), added par. (1), redesignated former par. (1) as (2), and redesignated former par. (2) as (3) and substituted “(1)(A) or (2)(B)” for “(1)(B)”.
- § 6050P(d): Pub. L. 104–134, § 31001(m)(2)(D)(i), struck out “financial” before “entity” in introductory provisions.
- § 6050P(e): Pub. L. 104–134, § 31001(m)(2)(C), added subsec. (e).

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

- § 6103(l)(3)(C): Pub. L. 104–134, § 31001(i)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the term ‘included Federal loan program’ means any program—
- § 6103(l)(10)(A): Pub. L. 104–134, § 31001(g)(2), inserted “and to officers and employees of the Department of the Treasury in connection with such reduction” after “6402” in introductory provisions.

## § 6402: Authority to make credits or refunds

- § 6402(f): Pub. L. 104–134 amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “For purposes of this section, the term ‘Federal agency’ means a department, agency, or instrumentality of the United States (other than an agency subject to section 9 of the Act of May 18, 1933 (48 Stat. 63, chapter 32; 16 U.S.C. 831h)), and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code).”