# Pub. L. 105-33: changes to the Internal Revenue Code

1997-08-05, 111 Stat. 620. Source: <https://www.govinfo.gov/link/plaw/105/public/33>.

## Legislative history

- Bill: [H.R. 2015](https://www.congress.gov/bill/105th-congress/house-bill/2015)
- House report: [H. Rept. 105-149](https://www.govinfo.gov/content/pkg/CRPT-105hrpt149/html/CRPT-105hrpt149.htm)
- Conference report: [H. Rept. 105-217](https://www.govinfo.gov/content/pkg/CRPT-105hrpt217/html/CRPT-105hrpt217.htm)
- Bluebook: [JCT general explanation (1997)](https://www.govinfo.gov/app/details/CPRT-105JPRT45107)

## § 51: Amount of credit

- § 51(d)(9): Pub. L. 105–33 repealed Pub. L. 104–193, § 110(l)(1). See 1996 Amendment note below.

## § 138: Medicare Advantage MSA

- Enacted 26 U.S.C. § 138.

## § 140: Cross references to other Acts

- § 140: Pub. L. 105–33 renumbered section 138 of this title as this section.

## § 220: Archer MSAs

- § 220(b)(7): Pub. L. 105–33 added par. (7).

## § 501: Exemption from tax on corporations, certain trusts, etc.

- § 501(o), § 501(p): Pub. L. 105–33 added subsec. (o) and redesignated former subsec. (o) as (p).

## § 3121: Definitions

- § 3121(b)(7)(C): Pub. L. 105–33, § 11246(b)(2)(A), as added by Pub. L. 105–277, inserted “(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)” after “law of the United States” in introductory provisions.

## § 3304: Approval of State laws


## § 3306: Definitions

- § 3306(c)(21): Pub. L. 105–33 added par. (21).

## § 3309: State law coverage of services performed for nonprofit organizations or governmental entities

- § 3309(b)(1): Pub. L. 105–33, § 5407(a), added subpar. (C).
- § 3309(b)(3)(F): Pub. L. 105–33, § 5405(a), added subpar. (F).

## § 4973: Tax on excess contributions to certain tax-favored accounts and annuities

- § 4973(d): Pub. L. 105–33 inserted “or section 138(c)(3)” after “section 220(f)(3)” in concluding provisions.

## § 5701: Rate of tax

- § 5701(a)(1): Pub. L. 105–33, § 9302(b)(1), substituted “$1.828 cents per thousand ($1.594 cents per thousand on cigars removed during 2000 or 2001)” for “$1.125 cents per thousand (93.75 cents per thousand on cigars removed during 1991 or 1992)”.
- § 5701(a)(2): Pub. L. 105–33, § 9302(b)(2), substituted “equal to 20.719 percent (18.063 percent on cigars removed during 2000 or 2001) of the price for which sold but not more than $48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001).” for “equal to—
- § 5701(b)(1): Pub. L. 105–33, § 9302(a)(1), substituted “$19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001)” for “$12 per thousand ($10 per thousand on cigarettes removed during 1991 or 1992)”.
- § 5701(b)(2): Pub. L. 105–33, § 9302(a)(2), substituted “$40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001)” for “$25.20 per thousand ($21 per thousand on cigarettes removed during 1991 or 1992)”.
- § 5701(c): Pub. L. 105–33, § 9302(h)(3), substituted “On cigarette papers,” for “On each book or set of cigarette papers containing more than 25 papers,”.
- § 5701(c): Pub. L. 105–33, § 9302(c), substituted “1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)” for “0.75 cent (0.625 cent on cigarette papers removed during 1991 or 1992)”.
- § 5701(d): Pub. L. 105–33, § 9302(d), substituted “2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001)” for “1.5 cents (1.25 cents on cigarette tubes removed during 1991 or 1992)”.
- § 5701(e)(1): Pub. L. 105–33, § 9302(e)(1), substituted “58.5 cents (51 cents on snuff removed during 2000 or 2001)” for “36 cents (30 cents on snuff removed during 1991 or 1992)”.
- § 5701(e)(2): Pub. L. 105–33, § 9302(e)(2), substituted “19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001)” for “12 cents (10 cents on chewing tobacco removed during 1991 or 1992)”.
- § 5701(f): Pub. L. 105–33, § 9302(f), substituted “$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)” for “67.5 cents (56.25 cents on pipe tobacco removed during 1991 or 1992)”.
- § 5701(g), § 5701(h): Pub. L. 105–33, § 9302(g)(1), added subsec. (g) and redesignated former subsec. (g) as (h).

## § 5702: Definitions

- § 5702(c): Pub. L. 105–33, § 9302(g)(3)(A), substituted “pipe tobacco, and roll-your-own tobacco” for “and pipe tobacco”.
- § 5702(d): Pub. L. 105–33, § 9302(g)(3)(B)(i), substituted “pipe tobacco, or roll-your-own tobacco” for “or pipe tobacco” in introductory provisions.
- § 5702(d)(1): Pub. L. 105–33, § 9302(g)(3)(B)(ii), added par. (1) and struck out former par. (1) which read as follows: “a person who produces cigars, cigarettes, smokeless tobacco, or pipe tobacco solely for his own personal consumption or use; or”.
- § 5702(k): Pub. L. 105–33, § 9302(h)(4), inserted “under section 5704” after “internal revenue bond”.
- § 5702(p): Pub. L. 105–33, § 9302(g)(2), added subsec. (p).

## § 5704: Exemption from tax

- § 5704(b): Pub. L. 105–33 inserted at end “Tobacco products and cigarette papers and tubes may not be transferred or removed under this subsection unless such products or papers and tubes bear such marks, labels, or notices as the Secretary shall by regulations prescribe.”

## § 5712: Application for permit

- § 5712: Pub. L. 105–33, § 9302(h)(5), struck out “or” at end of par. (1), added par. (2), and redesignated former par. (2) as (3).
- § 5712: Pub. L. 105–33, § 9302(h)(2)(A), inserted “or importer” after “manufacturer” in introductory provisions.

## § 5713: Permit

- § 5713(a): Pub. L. 105–33 inserted “or importer” after “manufacturer”.

## § 5721: Inventories

- § 5721: Pub. L. 105–33 inserted “or importer” after “manufacturer”.

## § 5722: Reports

- § 5722: Pub. L. 105–33 inserted “or importer” after “manufacturer”.

## § 5754: Restriction on importation of previously exported tobacco products

- Enacted 26 U.S.C. § 5754.

## § 5761: Civil penalties

- § 5761(a): Pub. L. 105–33, § 9302(h)(1)(C), substituted “subsection (b) or (c)” for “subsection (b)”.
- § 5761(c): Pub. L. 105–33, § 9302(h)(1)(B), added subsec. (c). Former subsec. (c) redesignated (d).
- § 5761(d): Pub. L. 105–33, § 9302(h)(1)(D), substituted “The penalties imposed by subsections (b) and (c)” for “The penalty imposed by subsection (b)”.
- § 5761(d): Pub. L. 105–33, § 9302(h)(1)(B), redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).
- § 5761(e): Pub. L. 105–33, § 9302(h)(1)(B), redesignated subsec. (d) as (e).

## § 5762: Criminal penalties

- § 5762(a)(1): Pub. L. 105–33 inserted “or importer” after “manufacturer”.

## § 5763: Forfeitures

- § 5763(b): Pub. L. 105–33 inserted “qualified importers,” after “manufacturers,” in heading and “or importer” after “manufacturer” in text.
- § 5763(c): Pub. L. 105–33, § 9302(h)(2)(A), inserted “or importer” after “manufacturer”.

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

- § 6103(a)(3): Pub. L. 105–33, § 11024(b)(2), substituted “(6), (12), or (16)” for “(6) or (12)”.
- § 6103(i)(7)(B)(i): Pub. L. 105–33, § 11024(b)(3), inserted “or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997,” after “(other than an agency referred to in subparagraph (A))”.
- § 6103(l)(10): Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(4). See 1996 Amendment notes below.
- § 6103(l)(12): Pub. L. 105–33, § 4631(c)(2), struck out heading and text of subpar. (F). Text read as follows: “Subparagraphs (A) and (B) shall not apply to—
- § 6103(l)(16): Pub. L. 105–33, § 11024(b)(1), added par. (16).
- § 6103(p)(3)(A): Pub. L. 105–33, § 11024(b)(4), substituted “(15), or (16)” for “or (15)”.
- § 6103(p)(4): Pub. L. 105–33, § 11024(b)(7)(B)–(F), substituted “to such agency, body, or commission, including an agency or any other person described in subsection (l)(16),” for “to such agency, body, or commission”, and “, (12)(B), or (16)” for “or (12)(B)”, and inserted “or any person including an agent described in subsection (l)(16),” before “this paragraph shall”, “or other person” before “(except that”, and “or any person including an agent described in subsection (l)(16),” before “any report”. Amendments were executed to provisions following subpar. (F)(iii) to reflect the probable intent of Congress, notwithstanding directory language directing amendment of “section 6103(p)(4)(F) in the matter following clause (iii)”.
- § 6103(p)(4): Pub. L. 105–33, § 11024(b)(7)(A), which directed amendment of “section 6103(p)(4)(F) in the matter following clause (iii)” by inserting after “any such agency, body or commission” and before the words “for the General Accounting Office” the words “, including an agency or any other person described in subsection (l)(16),” was executed by making the insertion after “any such agency, body, or commission” and before “or the General Accounting Office” in concluding provisions following subpar. (F)(iii) to reflect the probable intent of Congress.
- § 6103(p)(4): Pub. L. 105–33, § 11024(b)(5), which directed substitution of “(12), or (16), or any other person described in subsection (l)(16)” for “or (12)” in introductory provisions, could not be executed because the words “or (12)” did not appear subsequent to amendment by Pub. L. 104–168, § 1206(b)(3)(C). See 1996 Amendments note below.
- § 6103(p)(4): Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(5). See 1996 Amendments note below.
- § 6103(p)(4)(F)(i): Pub. L. 105–33, § 11024(b)(6), substituted “(9), or (16), or any other person described in subsection (l)(16)” for “or (9),”.

## § 6334: Property exempt from levy

- § 6334(a)(11)(A): Pub. L. 105–33, § 5514(a)(3), made technical amendment to directory language of Pub. L. 104–193, § 110(l)(3). See 1996 Amendment note below.

## § 6402: Authority to make credits or refunds

- § 6402(a), § 6402(e), § 6402(f), § 6402(g), § 6402(h), § 6402(i), § 6402(j): Pub. L. 105–33 repealed Pub. L. 104–193, § 110(l)(7). See 1996 Amendment notes below.

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 105–33 substituted “(15), or (16)” for “or (15),”.

## § 7523: Graphic presentation of major categories of Federal outlays and income