# Pub. L. 108-89: changes to the Internal Revenue Code

2003-10-01, 117 Stat. 1132. Source: <https://www.govinfo.gov/link/plaw/108/public/89>.

## Legislative history

- Bill: [H.R. 3146](https://www.congress.gov/bill/108th-congress/house-bill/3146)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

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

- § 6103(l)(13)(D): Pub. L. 108–89 substituted “December 31, 2004” for “September 30, 2003”.

## § 7528: Internal Revenue Service user fees

- Enacted 26 U.S.C. § 7528.