# Pub. L. 114-26: changes to the Internal Revenue Code

2015-06-29, 129 Stat. 319. Source: <https://www.govinfo.gov/link/plaw/114/public/26>.

## Legislative history

- Bill: [H.R. 2146](https://www.congress.gov/bill/114th-congress/house-bill/2146)
- Bluebook: [JCT general explanation (2016)](https://www.govinfo.gov/app/details/CPRT-114JPRT98305)

## § 72: Annuities; certain proceeds of endowment and life insurance contracts

- § 72(t)(4)(A)(ii): Pub. L. 114–26, § 2(c), inserted “or a distribution to which paragraph (10) applies” after “other than by reason of death or disability” in introductory provisions.
- § 72(t)(10)(A): Pub. L. 114–26, § 2(b), struck out “which is a defined benefit plan” after “section 414(d))”.
- § 72(t)(10)(B): Pub. L. 114–26, § 2(a), substituted “means—” for “means”, designated remainder of existing provisions as cl. (i), and added cl. (ii).