Pub. L. 114-94 Dec. 4, 2015

129 Stat. 1727 · Changed 19 sections of the Code

Bill H.R. 22 · Senate report S. Rept. 114-3 · Conference report H. Rept. 114-357 · Bluebook JCT general explanation (2016)

§ 4041 Imposition of tax

  • (a)(1)(C)(iii)(I) Pub. L. 114–94, § 31102(a)(1)(A), substituted “September 30, 2022” for “September 30, 2016”.
  • (m)(1)(A) Pub. L. 114–94, § 31102(a)(2)(A), substituted “October 1, 2022” for “October 1, 2016” in introductory provisions.
  • (m)(1)(B) Pub. L. 114–94, § 31102(a)(1)(B), substituted “September 30, 2022” for “September 30, 2016” in introductory provisions.

§ 4051 Imposition of tax on heavy trucks and trailers sold at retail

  • (c) Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”.

§ 4071 Imposition of tax

  • (d) Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”.

§ 4081 Imposition of tax

  • (d)(1) Pub. L. 114–94, § 31102(a)(1)(C), substituted “September 30, 2022” for “September 30, 2016”.
  • (d)(3) Pub. L. 114–94, § 31102(a)(2)(D), substituted “October 1, 2022” for “October 1, 2016”.

§ 4221 Certain tax-free sales

  • (a) Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016” in concluding provisions.

§ 4481 Imposition of tax

  • (f) Pub. L. 114–94 substituted “2023” for “2017”.

§ 4482 Definitions

  • (c)(4) (d) Pub. L. 114–94 substituted “2023” for “2017” wherever appearing.

§ 4483 Exemptions

  • (i) Pub. L. 114–94 substituted “October 1, 2023” for “October 1, 2017”.

§ 6103 Confidentiality and disclosure of returns and return information

  • (k)(11) Pub. L. 114–94, § 32101(c)(1), added par. (11).
  • (k)(12) Pub. L. 114–94, § 32102(d), added par. (12).
  • (p)(4) Pub. L. 114–94, § 32101(c)(2), substituted “, (10), or (11)” for “or (10)” in introductory provisions and in subpar.…

§ 6306 Qualified tax collection contracts

  • (c) Pub. L. 114–94, § 32102(a), added subsec. (c). Former subsec. (c) redesignated (e).
  • (d) Pub. L. 114–94, § 32102(b), added subsec. (d). Former subsec. (d) redesignated (f).
  • (e) Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (c) as (d) and then as (e). Former subsec. (e)…
  • (e)(2) Pub. L. 114–94, § 32103(a), as amended by Pub. L. 115–141, § 401(a)(351), substituted “to fund the special compliance…
  • (f) Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (d) as (e) and then as (f). Former subsec. (f)…
  • (g) Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (e) as (f) and then as (g).
  • (h) Pub. L. 114–94, § 32102(c), added subsec. (h).
  • (i) Pub. L. 114–94, § 32102(e), added subsec. (i).
  • (j) Pub. L. 114–94, § 32102(f)(1), added subsec. (j).
  • (k) Pub. L. 114–94, § 32102(a), (b), (c), (e), (f)(1), successively redesignated subsec. (f) as (g), (h), (i), (j), and…

§ 6307 Special compliance personnel program account

§ 6320 Notice and opportunity for hearing upon filing of notice of lien

  • (a)(3)(E) Pub. L. 114–94 added subpar. (E).

§ 6331 Levy and distraint

  • (d)(4)(G) Pub. L. 114–94 added subpar. (G).

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016” in two places and “March 31, 2023” for “March 31…

§ 7345 Revocation or denial of passport in case of certain tax delinquencies

§ 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

  • (a)(3) Pub. L. 114–94 added par. (3).

§ 9503 Highway Trust Fund

  • (b)(1) Pub. L. 114–94, § 31102(e)(1)(A)(i), substituted “October 1, 2022” for “October 1, 2016” in introductory provisions.
  • (b)(2) Pub. L. 114–94, § 31102(e)(1)(A), substituted “October 1, 2022” for “October 1, 2016” in heading and “September 30…
  • (b)(5) Pub. L. 114–94, § 31202(a), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
  • (b)(6)(B) Pub. L. 114–94, § 31101(a)(1), substituted “October 1, 2020” for “December 5, 2015”.
  • (c)(1) Pub. L. 114–94, § 31101(a), substituted “October 1, 2020” for “December 5, 2015” and “FAST Act” for “Surface…
  • (c)(2) Pub. L. 114–94, § 31102(e)(1)(B), substituted “July 1, 2023” for “July 1, 2017”.
  • (c)(3)(A)(i) (c)(4)(A) Pub. L. 114–94, § 31102(e)(2)(A), substituted “October 1, 2022” for “October 1, 2016”.
  • (e)(3) Pub. L. 114–94, § 31101(a), substituted “October 1, 2020” for “December 5, 2015” and “FAST Act” for “Surface…
  • (f)(8) Pub. L. 114–94, § 31201, added par. (8). Former par. (8) redesignated (10).
  • (f)(9) Pub. L. 114–94, § 31201, added par. (9).
  • (f)(10) Pub. L. 114–94, § 31201, redesignated par. (8) as (10).

§ 9504 Sport Fish Restoration and Boating Trust Fund

  • (b)(2)(A) (b)(2)(B) (b)(2)(C) Pub. L. 114–94, § 31101(b)(1), substituted “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.
  • (d)(2) Pub. L. 114–94, § 31101(b)(2), substituted “October 1, 2020” for “December 5, 2015”.

§ 9508 Leaking Underground Storage Tank Trust Fund

  • (c)(1) Pub. L. 114–94, § 31203(b), substituted “paragraphs (2), (3), and (4)” for “paragraphs (2) and (3)”.
  • (c)(4) Pub. L. 114–94, § 31203(a), added par. (4).
  • (e)(2) Pub. L. 114–94, § 31101(c), substituted “October 1, 2020” for “December 5, 2015”.