# Pub. L. 113-159: changes to the Internal Revenue Code

2014-08-08, 128 Stat. 1849. Source: <https://www.govinfo.gov/link/plaw/113/public/159>.

## Legislative history

- Bill: [H.R. 5021](https://www.congress.gov/bill/113th-congress/house-bill/5021)
- House report: [H. Rept. 113-520](https://www.govinfo.gov/content/pkg/CRPT-113hrpt520/html/CRPT-113hrpt520.htm)
- Bluebook: [JCT general explanation (2017)](https://www.govinfo.gov/app/details/CPRT-114JPRT93497)

## § 430: Minimum funding standards for single-employer defined benefit pension plans

- § 430(h)(2)(B)(i): Pub. L. 113–159, § 2003(d)(1), substituted “the valuation date for the plan year” for “the first day of the plan year”.
- § 430(h)(2)(C)(iv)(II): Pub. L. 113–159, § 2003(a), amended table generally. Prior to amendment, table related to applicable minimum and maximum percentages for calendar years 2012 to 2015 and after.

## § 436: Funding-based limits on benefits and benefit accruals under single-employer plans

- § 436(d)(2): Pub. L. 113–159, § 2003(c)(1), substituted “of such plan (determined by not taking into account any adjustment of segment rates under section 430(h)(2)(C)(iv))” for “of such plan”.

## § 9503: Highway Trust Fund

- § 9503(b)(6)(B): Pub. L. 113–159, § 2001(a)(1), substituted “June 1, 2015” for “October 1, 2014”.
- § 9503(c)(1): Pub. L. 113–159, § 2001(a), substituted “June 1, 2015” for “October 1, 2014” and “Highway and Transportation Funding Act of 2014” for “MAP–21”.
- § 9503(e)(3): Pub. L. 113–159, § 2001(a), substituted “June 1, 2015” for “October 1, 2014” and “Highway and Transportation Funding Act of 2014” for “MAP–21”.
- § 9503(f)(5), § 9503(f)(6), § 9503(f)(7): Pub. L. 113–159, § 2002(a), added pars. (5) and (6) and redesignated former par. (5) as (7).

## § 9504: Sport Fish Restoration and Boating Trust Fund

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 113–159, § 2001(b)(1), substituted “Highway and Transportation Funding Act of 2014” for “MAP–21”.
- § 9504(d)(2): Pub. L. 113–159, § 2001(b)(2), substituted “June 1, 2015” for “October 1, 2014”.

## § 9508: Leaking Underground Storage Tank Trust Fund

- § 9508(c)(1): Pub. L. 113–159, § 2002(b)(2), substituted “paragraphs (2) and (3)” for “paragraph (2)”.
- § 9508(c)(3): Pub. L. 113–159, § 2002(b)(1), added par. (3).
- § 9508(e)(2): Pub. L. 113–159, § 2001(c), substituted “June 1, 2015” for “October 1, 2014”.