# Pub. L. 104-193: changes to the Internal Revenue Code 1996-08-22, 110 Stat. 2276. Source: . ## Legislative history - Bill: [H.R. 3734](https://www.congress.gov/bill/104th-congress/house-bill/3734) - House report: [H. Rept. 104-651](https://www.govinfo.gov/content/pkg/CRPT-104hrpt651/html/CRPT-104hrpt651.htm) - Conference report: [H. Rept. 104-725](https://www.govinfo.gov/content/pkg/CRPT-104hrpt725/html/CRPT-104hrpt725.htm) ## § 32: Earned income - § 32(a)(2)(B): Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income”. - § 32(b)(2): Pub. L. 104–193, § 909(a)(3), reenacted heading without change and amended text generally. Prior to amendment, text consisted of subpars. (A) and (B) setting out tables for determining the earned income amount for taxable years beginning after 1994 and for taxable years beginning in 1994. - § 32(c)(1)(C): Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income”. - § 32(c)(1): Pub. L. 104–193, § 451(a), added subpar. (F). - § 32(c): Pub. L. 104–193, § 910(b), added par. (5). - § 32(f)(2)(B): Pub. L. 104–193, § 910(a), inserted “modified” before “adjusted gross income” in two places. - § 32(i)(1): Pub. L. 104–193, § 909(a)(1), substituted “$2,200” for “$2,350”. - § 32(i)(2): Pub. L. 104–193, § 909(b), added subpars. (D) and (E) and concluding provisions. - § 32(j): Pub. L. 104–193, § 909(a)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: - § 32(l): Pub. L. 104–193, § 451(b), added subsec. (l). ## § 51: Amount of credit - § 51(d)(9): Pub. L. 104–193, § 110(l)(1), which directed amendment of par. (9) by striking all that follows “agency as” and inserting “being eligible for financial assistance under part A of title IV of the Social Security Act and as having continually received such financial assistance during the 90-day period which immediately precedes the date on which such individual is hired by the employer.”, was repealed by Pub. L. 105–33. ## § 3304: Approval of State laws - § 3304(a)(16)(A): Pub. L. 104–193, § 316(g)(2)(C), struck out “and” at end. - § 3304(a)(16)(A): Pub. L. 104–193, § 316(g)(2)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”. - § 3304(a)(16)(A): Pub. L. 104–193, § 110(l)(1), formerly § 110(l)(2), as renumbered by Pub. L. 105–33, substituted “eligibility for assistance, or the amount of such assistance, under a State program funded” for “eligibility for aid or services, or the amount of such aid or services, under a State plan for aid and services to needy families with children approved”. - § 3304(a)(16)(B): Pub. L. 104–193, § 316(g)(2)(E), added subpar. (B). Former subpar. (B) redesignated (C). - § 3304(a)(16)(B): Pub. L. 104–193, § 316(g)(2)(B), substituted “information furnished under subparagraph (A) or (B) is used only for the purposes authorized under such subparagraph;” for “such information is used only for the purposes authorized under subparagraph (A);”. - § 3304(a)(16)(B): Pub. L. 104–193, § 316(g)(2)(A), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”. - § 3304(a)(16)(C): Pub. L. 104–193, § 316(g)(2)(D), redesignated subpar. (B) as (C). ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(a)(3): Pub. L. 104–193, § 316(g)(4)(B)(i), substituted “paragraph (6) or (12) of subsection (l)” for “(l)(12)”. - § 6103(l)(6)(B): Pub. L. 104–193, § 316(g)(4)(A), added subpar. (B). Former subpar. (B) redesignated (C). - § 6103(l)(6)(C): Pub. L. 104–193, § 316(g)(4)(B)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The Secretary shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.” - § 6103(l)(6)(C): Pub. L. 104–193, § 316(g)(4)(A), redesignated subpar. (B) as (C). - § 6103(l)(7)(D)(i): Pub. L. 104–193, § 110(l)(2), formerly § 110(l)(3), as renumbered by Pub. L. 105–33, § 5514(a)(2), substituted “a State program funded” for “aid to families with dependent children provided under a State plan approved”. - § 6103(l)(10): Pub. L. 104–193, § 110(l)(4)(A), which directed substitution of “(c), (d), or (e)” for “(c) or (d)” wherever appearing, was repealed by Pub. L. 105–33, § 5514(a)(1). - § 6103(l)(10)(B): Pub. L. 104–193, § 110(l)(4)(B), which directed insertion, at end, of “Any return information disclosed with respect to section 6402(e) shall only be disclosed to officers and employees of the State agency requesting such information.”, was repealed by Pub. L. 105–33, § 5514(a)(1). - § 6103(p)(4): Pub. L. 104–193, § 316(g)(4)(B)(iii), substituted “paragraph (6)(A) or (12)(B) of subsection (l)” for “subsection (l)(12)(B)” in provisions following subpar. (F)(iii). - § 6103(p)(4): Pub. L. 104–193, § 110(l)(5), which directed substitution, in introductory provisions, of “(9), (10), or (12)” for “(9), or (12)” and “(5)” for “(5), (10)”, was repealed by Pub. L. 105–33, § 5514(a)(1). ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(g)(2)(F), § 6213(g)(2)(G): Pub. L. 104–193 added subpars. (F) and (G). ## § 6305: Collection of certain liability - § 6305(a): Pub. L. 104–193, § 361(a)(4), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in two places in introductory provisions. - § 6305(a)(5): Pub. L. 104–193, § 361(a)(1)–(3), added par. (5). ## § 6334: Property exempt from levy - § 6334(a)(11)(A): Pub. L. 104–193, § 110(l)(3), formerly § 110(l)(6), as renumbered and amended by Pub. L. 105–33, struck out “(relating to aid to families with dependent children)” after “title IV”. ## § 6402: Authority to make credits or refunds - § 6402(a): Pub. L. 104–193, § 110(l)(7)(A), which directed substitution of “(c), (d), and (e)” for “(c) and (d)”, was repealed by Pub. L. 105–33. - § 6402(e): Pub. L. 104–193, § 110(l)(7)(C), which directed amendment by adding subsec. (e), reading as follows: “Collection of Overpayments Under Title IV–A of the Social Security Act.—The amount of any overpayment to be refunded to the person making the overpayment shall be reduced (after reductions pursuant to subsections (c) and (d), but before a credit against future liability for an internal revenue tax) in accordance with section 405(e) of the Social Security Act (concerning recovery of overpayments to individuals under State plans approved under part A of title IV of such Act).”, was repealed by Pub. L. 105–33. - § 6402(f): Pub. L. 104–193, § 110(l)(7)(B), which directed amendment by redesignating subsec. (e) as (f), was repealed by Pub. L. 105–33. - § 6402(g), § 6402(h), § 6402(i), § 6402(j): Pub. L. 104–193, § 110(l)(7)(B), which directed amendment by redesignating subsecs. (f) to (i) as (g) to (j), respectively, was repealed by Pub. L. 105–33. ## § 7523: Graphic presentation of major categories of Federal outlays and income - § 7523(b)(3)(C): Pub. L. 104–193, § 110(l)(4), formerly § 110(l)(8), as renumbered by Pub. L. 105–33, substituted “assistance under a State program funded under part A of title IV of the Social Security Act” for “aid to families with dependent children”.