# Pub. L. 112-239: changes to the Internal Revenue Code

2013-01-02, 126 Stat. 1968. Source: <https://www.govinfo.gov/link/plaw/112/public/239>.

## Legislative history

- Bill: [H.R. 4310](https://www.congress.gov/bill/112th-congress/house-bill/4310)
- House report: [H. Rept. 112-479](https://www.govinfo.gov/content/pkg/CRPT-112hrpt479/html/CRPT-112hrpt479.htm)
- Senate report: [S. Rept. 112-173](https://www.govinfo.gov/content/pkg/CRPT-112srpt173/html/CRPT-112srpt173.htm)
- Conference report: [H. Rept. 112-705](https://www.govinfo.gov/content/pkg/CRPT-112hrpt705/html/CRPT-112hrpt705.htm)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

## § 101: Certain death benefits

- § 101(h)(1): Pub. L. 112–239 inserted “, as in effect immediately before the enactment of the National Defense Authorization Act for Fiscal Year 2013” after “1968” in introductory provisions.

## § 402: Taxability of beneficiary of employees’ trust

- § 402(l)(4)(C): Pub. L. 112–239 inserted “, as in effect immediately before the enactment of the National Defense Authorization Act for Fiscal Year 2013” before period at end.