# Pub. L. 114-125: changes to the Internal Revenue Code

2016-02-24, 130 Stat. 210. Source: <https://www.govinfo.gov/link/plaw/114/public/125>.

## Legislative history

- Bill: [H.R. 644](https://www.congress.gov/bill/114th-congress/house-bill/644)
- House report: [H. Rept. 114-18](https://www.govinfo.gov/content/pkg/CRPT-114hrpt18/html/CRPT-114hrpt18.htm)
- Conference report: [H. Rept. 114-376](https://www.govinfo.gov/content/pkg/CRPT-114hrpt376/html/CRPT-114hrpt376.htm)

## § 4672: Definitions and special rules


## § 6651: Failure to file tax return or to pay tax

- § 6651(a): Pub. L. 114–125, § 921(a), substituted “$205” for “$135” in concluding provisions.
- § 6651(i): Pub. L. 114–125, § 921(b), substituted “$205” for “$135”.