Bill H.R. 1295 · House report H. Rept. 114-71 · Bluebook JCT general explanation (2016)
§ 24 Child tax credit
- (d) Pub. L. 114–27 added par. (5).
§ 25A American Opportunity and Lifetime Learning credits
§ 35 Health insurance costs of eligible individuals
- (b)(1)(B) Pub. L. 114–27, § 407(a), substituted “before January 1, 2020” for “before January 1, 2014”.
- (e)(1)(J) Pub. L. 114–27, § 407(d)(2), inserted “(other than coverage enrolled in through an Exchange established under the…
- (e)(1)(J) Pub. L. 114–27, § 407(d)(1), substituted “under individual health insurance. For purposes of” for “under individual…
- (g)(11) (g)(12) (g)(13) Pub. L. 114–27, § 407(b), added pars. (11) and (12) and redesignated former par. (11) as (13).
§ 6050S Returns relating to higher education tuition and related expenses
- (d)(2) Pub. L. 114–27 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the amounts described in…
§ 6501 Limitations on assessment and collection
- (m) Pub. L. 114–27 inserted “, 35(g)(11)” after “30D(e)(4)”.
§ 6721 Failure to file correct information returns
- (a)(1) Pub. L. 114–27, § 806(a), substituted “$250” for “$100” and “$3,000,000” for “$1,500,000”.
- (b)(1)(A) Pub. L. 114–27, § 806(b)(1)(A), (B), substituted “$50” for “$30” and “$250” for “$100”.
- (b)(1)(B) Pub. L. 114–27, § 806(b)(1)(C), substituted “$500,000” for “$250,000”.
- (b)(2)(A) Pub. L. 114–27, § 806(b)(2)(A), (B), substituted “$100” for “$60” and “$250” for “$100”.
- (b)(2)(B) Pub. L. 114–27, § 806(b)(2)(C), substituted “$1,500,000” for “$500,000”.
- (d)(1)(A) Pub. L. 114–27, § 806(c)(1), substituted “$1,000,000” for “$500,000” and “$3,000,000” for “$1,500,000”.
- (d)(1)(B) Pub. L. 114–27, § 806(c)(2), substituted “$175,000” for “$75,000” and “$500,000” for “$250,000”.
- (d)(1)(C) Pub. L. 114–27, § 806(c)(3), substituted “$500,000” for “$200,000” and “$1,500,000” for “$500,000”.
- (e)(2) Pub. L. 114–27, § 806(d)(1), substituted “$500” for “$250”.
- (e)(3)(A) Pub. L. 114–27, § 806(d)(2), substituted “$3,000,000” for “$1,500,000”.
§ 6722 Failure to furnish correct payee statements
- (a)(1) Pub. L. 114–27, § 806(e)(1), substituted “$250” for “$100” and “$3,000,000” for “$1,500,000”.
- (b)(1)(A) Pub. L. 114–27, § 806(e)(2)(A)(i), (ii), substituted “$50” for “$30” and “$250” for “$100”.
- (b)(1)(B) Pub. L. 114–27, § 806(e)(2)(A)(iii), substituted “$500,000” for “$250,000”.
- (b)(2)(A) Pub. L. 114–27, § 806(e)(2)(B)(i), (ii), substituted “$100” for “$60” and “$250” for “$100”.
- (b)(2)(B) Pub. L. 114–27, § 806(e)(2)(B)(iii), substituted “$1,500,000” for “$500,000”.
- (d)(1)(A) Pub. L. 114–27, § 806(e)(3)(A), substituted “$1,000,000” for “$500,000” and “$3,000,000” for “$1,500,000”.
- (d)(1)(B) Pub. L. 114–27, § 806(e)(3)(B), substituted “$175,000” for “$75,000” and “$500,000” for “$250,000”.
- (d)(1)(C) Pub. L. 114–27, § 806(e)(3)(C), substituted “$500,000” for “$200,000” and “$1,500,000” for “$500,000”.
- (e)(2) Pub. L. 114–27, § 806(e)(4)(A), substituted “$500” for “$250” in introductory provisions.
- (e)(3)(A) Pub. L. 114–27, § 806(e)(4)(B), substituted “$3,000,000” for “$1,500,000”.
§ 6724 Waiver; definitions and special rules
- (f) Pub. L. 114–27 added subsec. (f).