Pub. L. 114-41 Jul. 31, 2015

129 Stat. 457 · Changed 21 sections of the Code

Bill H.R. 3236 · Bluebook JCT general explanation (2016)

§ 170 Charitable, etc., contributions and gifts

  • (a)(2)(B) Pub. L. 114–41 substituted “fourth month” for “third month”.

§ 223 Health savings accounts

  • (c)(1)(C) Pub. L. 114–41 added subpar. (C).

§ 420 Transfers of excess pension assets to retiree health accounts

  • (b)(4) Pub. L. 114–41 substituted “December 31, 2025” for “December 31, 2021”.

§ 563 Rules relating to dividends paid after close of taxable year

  • § 563 Pub. L. 114–41 substituted “fourth month” for “third month” wherever appearing.

§ 1014 Basis of property acquired from a decedent

  • (f) Pub. L. 114–41 added subsec. (f).

§ 1354 Alternative tax election; revocation; termination

  • (d)(1)(B)(i) Pub. L. 114–41 substituted “4th month” for “3d month”.

§ 4041 Imposition of tax

  • (a)(2)(B)(ii) Pub. L. 114–41, § 2008(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii).
  • (a)(2)(B)(iii) Pub. L. 114–41, § 2008(b)(3), struck out “liquefied natural gas,” before “any liquid fuel” and substituted “peat) and”…
  • (a)(2)(B)(iii) Pub. L. 114–41, § 2008(a)(1), redesignated cl. (ii) as (iii).
  • (a)(2)(B)(iv) Pub. L. 114–41, § 2008(b)(1), added cl. (iv).
  • (a)(2)(C) Pub. L. 114–41, § 2008(a)(2), added subpar. (C).
  • (a)(2)(D) Pub. L. 114–41, § 2008(b)(2), added subpar. (D).
  • (a)(3)(D) Pub. L. 114–41, § 2008(c), added subpar. (D).

§ 4980H Shared responsibility for employers regarding health coverage

  • (c)(2)(F) Pub. L. 114–41 added subpar. (F).

§ 6035 Basis information to persons acquiring property from decedent

§ 6050H Returns relating to mortgage interest received in trade or business from individuals

  • (b)(2)(D) (b)(2)(E) (b)(2)(F) (b)(2)(G) Pub. L. 114–41, § 2003(a), added subpars. (D) to (F) and redesignated former subpar. (D) as (G).
  • (d)(2) Pub. L. 114–41, § 2003(b), substituted “subparagraphs (C), (D), (E), and (F) of subsection (b)(2)” for “subsection…

§ 6072 Time for filing income tax returns

  • (a) Pub. L. 114–41, § 2006(a)(1)(B), substituted “or 6017” for “6017, or 6031”.
  • (b) Pub. L. 114–41, § 2006(a)(1)(A), in heading, substituted “Returns of partnerships and S corporations” for “Returns of…

§ 6081 Extension of time for filing returns

  • (b) Pub. L. 114–41 substituted “6 months” for “3 months” in first sentence and inserted at end “In the case of any return…

§ 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses

  • (a) (c) Pub. L. 114–41 substituted “fourth month” for “third month” in concluding provisions.

§ 6425 Adjustment of overpayment of estimated income tax by corporation

  • (a)(1) Pub. L. 114–41 substituted “fourth month” for “third month”.

§ 6501 Limitations on assessment and collection

  • (e)(1)(B)(ii) Pub. L. 114–41, § 2005(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii).
  • (e)(1)(B)(iii) Pub. L. 114–41 redesignated cl. (ii) as (iii) and inserted “(other than in the case of an overstatement of unrecovered…

§ 6655 Failure by corporation to pay estimated income tax

  • (b)(2)(A) (g)(3) Pub. L. 114–41, § 2006(a)(2)(F), substituted “4th month” for “3rd month”.
  • (g)(4)(E) (g)(4)(F) Pub. L. 114–41, § 2006(a)(2)(G), added subpar. (E) and redesignated former subpar. (E) as (F).
  • (h)(1) Pub. L. 114–41, § 2006(a)(2)(F), substituted “4th month” for “3rd month”.

§ 6662 Imposition of accuracy-related penalty on underpayments

  • (b)(8) Pub. L. 114–41, § 2004(c)(1), added par. (8).
  • (k) Pub. L. 114–41, § 2004(c)(2), added subsec. (k).

§ 6724 Waiver; definitions and special rules

  • (d)(1)(D) Pub. L. 114–41, § 2004(b)(2)(A), which directed amendment of subsec. (d)(1) by “adding at the end” subpar. (D), was…
  • (d)(2)(II) Pub. L. 114–41, § 2004(b)(2)(B), which directed amendment of subsec. (d)(2) by “adding at the end” subpar. (II), was…

§ 9503 Highway Trust Fund

  • (b)(6)(B) Pub. L. 114–41, § 2001(a)(1), substituted “October 30, 2015” for “August 1, 2015”.
  • (c)(1) Pub. L. 114–41, § 2001(a), substituted “October 30, 2015” for “August 1, 2015” and “Surface Transportation and Veterans…
  • (e)(3) Pub. L. 114–41, § 2001(a), substituted “October 30, 2015” for “August 1, 2015” and “Surface Transportation and Veterans…
  • (f)(7) Pub. L. 114–41, § 2002, added par. (7). Former par. (7) redesignated (8).
  • (f)(8) Pub. L. 114–41, § 2002, redesignated par. (7) as (8).

§ 9504 Sport Fish Restoration and Boating Trust Fund

  • (b)(2)(A) (b)(2)(B) (b)(2)(C) Pub. L. 114–41, § 2001(b)(1), substituted “Surface Transportation and Veterans Health Care Choice Improvement Act of…
  • (d)(2) Pub. L. 114–41, § 2001(b)(2), substituted “October 30, 2015” for “August 1, 2015”.

§ 9508 Leaking Underground Storage Tank Trust Fund

  • (e)(2) Pub. L. 114–41 substituted “October 30, 2015” for “August 1, 2015”.