# Pub. L. 109-6: changes to the Internal Revenue Code

2005-03-31, 119 Stat. 20. Source: <https://www.govinfo.gov/link/plaw/109/public/6>.

## Legislative history

- Bill: [H.R. 1270](https://www.congress.gov/bill/109th-congress/house-bill/1270)
- Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502)

## § 4081: Imposition of tax

- § 4081(d)(3): Pub. L. 109–6 substituted “October 1, 2005” for “April 1, 2005”.