# Pub. L. 114-239: changes to the Internal Revenue Code

2016-10-07, 130 Stat. 973. Source: <https://www.govinfo.gov/link/plaw/114/public/239>.

## Legislative history

- Bill: [H.R. 5946](https://www.congress.gov/bill/114th-congress/house-bill/5946)
- House report: [H. Rept. 114-762](https://www.govinfo.gov/content/pkg/CRPT-114hrpt762/html/CRPT-114hrpt762.htm)

## § 74: Prizes and awards

- § 74(d): Pub. L. 114–239 added subsec. (d).