# Pub. L. 110-328: changes to the Internal Revenue Code

2008-09-30, 122 Stat. 3572. Source: <https://www.govinfo.gov/link/plaw/110/public/328>.

## Legislative history

- Bill: [H.R. 2608](https://www.congress.gov/bill/110th-congress/house-bill/2608)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 3304: Approval of State laws

- § 3304(a)(4)(G): Pub. L. 110–328 added subpar. (G).

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

- § 6103(a)(3): Pub. L. 110–328, § 3(b)(1), inserted “(10),” after “(6),”.
- § 6103(l)(10): Pub. L. 110–328, § 3(b)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in heading.
- § 6103(l)(10)(A): Pub. L. 110–328, § 3(b)(2)(A), (B), in introductory provisions, substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” and inserted “, to officers and employees of the Department of Labor for purposes of facilitating the exchange of data in connection with a request made under subsection (f)(5) of section 6402,” after “section 6402”.
- § 6103(l)(10)(B): Pub. L. 110–328, § 3(b)(2)(C), inserted cl. (i) designation after “(B)” and added cl. (ii).
- § 6103(l)(10)(B): Pub. L. 110–328, § 3(b)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in two places.
- § 6103(p)(4): Pub. L. 110–328, § 3(b)(3)(A), (C), in introductory provisions, substituted “(l)(10), (16),” for “(l)(16),” and, in concluding provisions, substituted “(l)(10), (16),” for “(l)(16),” the first two places appearing, inserted “(10),” after “paragraph (6)(A),”, and substituted “(l)(10) or (16)” for “(l)(16)” the last two places appearing.
- § 6103(p)(4)(F)(i): Pub. L. 110–328, § 3(b)(3)(B), substituted “(l)(10), (16),” for “(l)(16),”.

## § 6402: Authority to make credits or refunds

- § 6402(a): Pub. L. 110–328, § 3(d)(1), substituted “(c), (d), (e), and (f)” for “(c), (d), and (e),”.
- § 6402(d)(2): Pub. L. 110–328, § 3(d)(2), substituted “and before such overpayment is reduced pursuant to subsections (e) and (f)” for “and before such overpayment is reduced pursuant to subsection (e)”.
- § 6402(e)(3): Pub. L. 110–328, § 3(d)(3), inserted “or subsection (f)” after “paragraph (1)” in concluding provisions.
- § 6402(f): Pub. L. 110–328, § 3(a), added subsec. (f). Former subsec. (f) redesignated (g).
- § 6402(g): Pub. L. 110–328, § 3(a), (d)(4), redesignated subsec. (f) as (g) and substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)”. Former subsec. (g) redesignated (h).
- § 6402(h): Pub. L. 110–328, § 3(a), redesignated subsec. (g) as (h). Former subsec. (h) redesignated (i).
- § 6402(i): Pub. L. 110–328, § 3(a), (d)(5), redesignated subsec. (h) as (i) and substituted “subsection (c), (e), or (f)” for “subsection (c) or (e)”. Former subsec. (i) redesignated (j).
- § 6402(j), § 6402(k), § 6402(l): Pub. L. 110–328, § 3(a), redesignated subsecs. (i) to (k) as (j) to (l), respectively.