# Pub. L. 107-210: changes to the Internal Revenue Code

2002-08-06, 116 Stat. 954. Source: <https://www.govinfo.gov/link/plaw/107/public/210>.

## Legislative history

- Bill: [H.R. 3009](https://www.congress.gov/bill/107th-congress/house-bill/3009)
- House report: [H. Rept. 107-290](https://www.govinfo.gov/content/pkg/CRPT-107hrpt290/html/CRPT-107hrpt290.htm)
- Senate report: [S. Rept. 107-126](https://www.govinfo.gov/content/pkg/CRPT-107srpt126/html/CRPT-107srpt126.htm)
- Conference report: [H. Rept. 107-624](https://www.govinfo.gov/content/pkg/CRPT-107hrpt624/html/CRPT-107hrpt624.htm)
- Bluebook: [JCT general explanation (2003)](https://www.govinfo.gov/app/details/CPRT-108JPRT83912)

## § 35: Health insurance costs of eligible individuals

- Enacted 26 U.S.C. § 35.

## § 37: Overpayments of tax


## § 4980B: Failure to satisfy continuation coverage requirements of group health plans

- § 4980B(f)(5)(C): Pub. L. 107–210 added subpar. (C).

## § 6050T: Returns relating to credit for health insurance costs of eligible individuals

- Enacted 26 U.S.C. § 6050T.

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

- § 6103(l)(18): Pub. L. 107–210, § 202(b)(1), added par. (18).
- § 6103(p)(3)(A): Pub. L. 107–210, § 202(b)(2)(A), substituted “(17), or (18)” for “or (17)”.
- § 6103(p)(4): Pub. L. 107–210, § 202(b)(2)(B), inserted “or (17)” after “any other person described in subsection (l)(16)” wherever appearing.

## § 6724: Waiver; definitions and special rules

- § 6724(d)(1)(B)(xi), § 6724(d)(1)(B)(xii), § 6724(d)(1)(B)(xiii), § 6724(d)(1)(B)(xiv), § 6724(d)(1)(B)(xv), § 6724(d)(1)(B)(xvi), § 6724(d)(1)(B)(xvii), § 6724(d)(1)(B)(xviii): Pub. L. 107–210, § 202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively.
- § 6724(d)(2)(BB): Pub. L. 107–210, § 202(c)(2)(B), added subpar. (BB).

## § 7213A: Unauthorized inspection of returns or return information

- § 7213A(a)(1)(B): Pub. L. 107–210 substituted “subsection (l)(18) or (n) of section 6103” for “section 6103(n)”.

## § 7527: Advance payment of credit for health insurance costs of eligible individuals

- Enacted 26 U.S.C. § 7527.