# Pub. L. 112-96: changes to the Internal Revenue Code

2012-02-22, 126 Stat. 161. Source: <https://www.govinfo.gov/link/plaw/112/public/96>.

## Legislative history

- Bill: [H.R. 3630](https://www.congress.gov/bill/112th-congress/house-bill/3630)
- Conference report: [H. Rept. 112-399](https://www.govinfo.gov/content/pkg/CRPT-112hrpt399/html/CRPT-112hrpt399.htm)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

## § 3304: Approval of State laws

- § 3304(a)(4)(D): Pub. L. 112–96, § 2103(a), substituted “shall” for “may”.
- § 3304(a)(4)(E): Pub. L. 112–96, § 2161(b)(1)(A), amended subpar. (E) generally. Prior to amendment, subpar. (E) read as follows: “amounts may be withdrawn for the payment of short-time compensation under a plan approved by the Secretary of Labor;”.

## § 3306: Definitions

- § 3306(f)(5): Pub. L. 112–96, § 2161(b)(1)(B)(i), added par. (5) and struck out former par. (5) relating to short-time compensation which read as follows: “amounts may be withdrawn for the payment of short-time compensation under a plan approved by the Secretary of Labor; and”. Former par. (5) relating to self-employment assistance program redesignated (6).
- § 3306(f)(6): Pub. L. 112–96, § 2161(b)(1)(B)(ii), redesignated par. (5) relating to self-employment assistance program as (6).
- § 3306(v): Pub. L. 112–96, § 2161(a)(1), added subsec. (v).