# Pub. L. 114-41: changes to the Internal Revenue Code 2015-07-31, 129 Stat. 457. Source: . ## Legislative history - Bill: [H.R. 3236](https://www.congress.gov/bill/114th-congress/house-bill/3236) - Bluebook: [JCT general explanation (2016)](https://www.govinfo.gov/app/details/CPRT-114JPRT98305) ## § 170: Charitable, etc., contributions and gifts - § 170(a)(2)(B): Pub. L. 114–41 substituted “fourth month” for “third month”. ## § 223: Health savings accounts - § 223(c)(1)(C): Pub. L. 114–41 added subpar. (C). ## § 420: Transfers of excess pension assets to retiree health accounts - § 420(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 - § 1014(f): Pub. L. 114–41 added subsec. (f). ## § 1354: Alternative tax election; revocation; termination - § 1354(d)(1)(B)(i): Pub. L. 114–41 substituted “4th month” for “3d month”. ## § 4041: Imposition of tax - § 4041(a)(2)(B)(ii): Pub. L. 114–41, § 2008(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii). - § 4041(a)(2)(B)(iii): Pub. L. 114–41, § 2008(b)(3), struck out “liquefied natural gas,” before “any liquid fuel” and substituted “peat) and” for “peat), and”. - § 4041(a)(2)(B)(iii): Pub. L. 114–41, § 2008(a)(1), redesignated cl. (ii) as (iii). - § 4041(a)(2)(B)(iv): Pub. L. 114–41, § 2008(b)(1), added cl. (iv). - § 4041(a)(2)(C): Pub. L. 114–41, § 2008(a)(2), added subpar. (C). - § 4041(a)(2)(D): Pub. L. 114–41, § 2008(b)(2), added subpar. (D). - § 4041(a)(3)(D): Pub. L. 114–41, § 2008(c), added subpar. (D). ## § 4980H: Shared responsibility for employers regarding health coverage - § 4980H(c)(2)(F): Pub. L. 114–41 added subpar. (F). ## § 6035: Basis information to persons acquiring property from decedent - Enacted 26 U.S.C. § 6035. ## § 6050H: Returns relating to mortgage interest received in trade or business from individuals - § 6050H(b)(2)(D), § 6050H(b)(2)(E), § 6050H(b)(2)(F), § 6050H(b)(2)(G): Pub. L. 114–41, § 2003(a), added subpars. (D) to (F) and redesignated former subpar. (D) as (G). - § 6050H(d)(2): Pub. L. 114–41, § 2003(b), substituted “subparagraphs (C), (D), (E), and (F) of subsection (b)(2)” for “subsection (b)(2)(C)”. ## § 6072: Time for filing income tax returns - § 6072(a): Pub. L. 114–41, § 2006(a)(1)(B), substituted “or 6017” for “6017, or 6031”. - § 6072(b): Pub. L. 114–41, § 2006(a)(1)(A), in heading, substituted “Returns of partnerships and S corporations” for “Returns of corporations” and, in text, substituted “Returns of partnerships under section 6031 and returns of S corporations under sections 6012 and 6037 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year.” for “Returns of corporations under section 6012 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year.” ## § 6081: Extension of time for filing returns - § 6081(b): Pub. L. 114–41 substituted “6 months” for “3 months” in first sentence and inserted at end “In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting ‘5 months’ for ‘6 months’. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting ‘7 months’ for ‘6 months’.” ## § 6167: Extension of time for payment of tax attributable to recovery of foreign expropriation losses - § 6167(a), § 6167(c): Pub. L. 114–41 substituted “fourth month” for “third month” in concluding provisions. ## § 6425: Adjustment of overpayment of estimated income tax by corporation - § 6425(a)(1): Pub. L. 114–41 substituted “fourth month” for “third month”. ## § 6501: Limitations on assessment and collection - § 6501(e)(1)(B)(ii): Pub. L. 114–41, § 2005(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii). - § 6501(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 cost or other basis)” after “In determining the amount omitted from gross income”. ## § 6655: Failure by corporation to pay estimated income tax - § 6655(b)(2)(A), § 6655(g)(3): Pub. L. 114–41, § 2006(a)(2)(F), substituted “4th month” for “3rd month”. - § 6655(g)(4)(E), § 6655(g)(4)(F): Pub. L. 114–41, § 2006(a)(2)(G), added subpar. (E) and redesignated former subpar. (E) as (F). - § 6655(h)(1): Pub. L. 114–41, § 2006(a)(2)(F), substituted “4th month” for “3rd month”. ## § 6662: Imposition of accuracy-related penalty on underpayments - § 6662(b)(8): Pub. L. 114–41, § 2004(c)(1), added par. (8). - § 6662(k): Pub. L. 114–41, § 2004(c)(2), added subsec. (k). ## § 6724: Waiver; definitions and special rules - § 6724(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 executed by adding subpar. (D) after subpar. (C) to reflect the probable intent of Congress. - § 6724(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 executed by adding subpar. (II) after subpar. (HH) to reflect the probable intent of Congress. ## § 9503: Highway Trust Fund - § 9503(b)(6)(B): Pub. L. 114–41, § 2001(a)(1), substituted “October 30, 2015” for “August 1, 2015”. - § 9503(c)(1): Pub. L. 114–41, § 2001(a), substituted “October 30, 2015” for “August 1, 2015” and “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”. - § 9503(e)(3): Pub. L. 114–41, § 2001(a), substituted “October 30, 2015” for “August 1, 2015” and “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”. - § 9503(f)(7): Pub. L. 114–41, § 2002, added par. (7). Former par. (7) redesignated (8). - § 9503(f)(8): Pub. L. 114–41, § 2002, redesignated par. (7) as (8). ## § 9504: Sport Fish Restoration and Boating Trust Fund - § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 114–41, § 2001(b)(1), substituted “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”. - § 9504(d)(2): Pub. L. 114–41, § 2001(b)(2), substituted “October 30, 2015” for “August 1, 2015”. ## § 9508: Leaking Underground Storage Tank Trust Fund - § 9508(e)(2): Pub. L. 114–41 substituted “October 30, 2015” for “August 1, 2015”.