# Pub. L. 114-10: changes to the Internal Revenue Code

2015-04-16, 129 Stat. 162. Source: <https://www.govinfo.gov/link/plaw/114/public/10>.

## Legislative history

- Bill: [H.R. 2](https://www.congress.gov/bill/114th-congress/house-bill/2)
- Bluebook: [JCT general explanation (2016)](https://www.govinfo.gov/app/details/CPRT-114JPRT98305)

## § 6331: Levy and distraint

- § 6331(h)(3): Pub. L. 114–10 substituted “and by substituting ‘100 percent’ ” for “and by substituting ‘30 percent’ ”.