# Pub. L. 114-94: changes to the Internal Revenue Code 2015-12-04, 129 Stat. 1727. Source: . ## Legislative history - Bill: [H.R. 22](https://www.congress.gov/bill/114th-congress/house-bill/22) - Senate report: [S. Rept. 114-3](https://www.govinfo.gov/content/pkg/CRPT-114srpt3/html/CRPT-114srpt3.htm) - Conference report: [H. Rept. 114-357](https://www.govinfo.gov/content/pkg/CRPT-114hrpt357/html/CRPT-114hrpt357.htm) - Bluebook: [JCT general explanation (2016)](https://www.govinfo.gov/app/details/CPRT-114JPRT98305) ## § 4041: Imposition of tax - § 4041(a)(1)(C)(iii)(I): Pub. L. 114–94, § 31102(a)(1)(A), substituted “September 30, 2022” for “September 30, 2016”. - § 4041(m)(1)(A): Pub. L. 114–94, § 31102(a)(2)(A), substituted “October 1, 2022” for “October 1, 2016” in introductory provisions. - § 4041(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 - § 4051(c): Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”. ## § 4071: Imposition of tax - § 4071(d): Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”. ## § 4081: Imposition of tax - § 4081(d)(1): Pub. L. 114–94, § 31102(a)(1)(C), substituted “September 30, 2022” for “September 30, 2016”. - § 4081(d)(3): Pub. L. 114–94, § 31102(a)(2)(D), substituted “October 1, 2022” for “October 1, 2016”. ## § 4221: Certain tax-free sales - § 4221(a): Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016” in concluding provisions. ## § 4481: Imposition of tax - § 4481(f): Pub. L. 114–94 substituted “2023” for “2017”. ## § 4482: Definitions - § 4482(c)(4), § 4482(d): Pub. L. 114–94 substituted “2023” for “2017” wherever appearing. ## § 4483: Exemptions - § 4483(i): Pub. L. 114–94 substituted “October 1, 2023” for “October 1, 2017”. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(k)(11): Pub. L. 114–94, § 32101(c)(1), added par. (11). - § 6103(k)(12): Pub. L. 114–94, § 32102(d), added par. (12). - § 6103(p)(4): Pub. L. 114–94, § 32101(c)(2), substituted “, (10), or (11)” for “or (10)” in introductory provisions and in subpar. (F)(ii). ## § 6306: Qualified tax collection contracts - § 6306(c): Pub. L. 114–94, § 32102(a), added subsec. (c). Former subsec. (c) redesignated (e). - § 6306(d): Pub. L. 114–94, § 32102(b), added subsec. (d). Former subsec. (d) redesignated (f). - § 6306(e): Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (c) as (d) and then as (e). Former subsec. (e) redesignated (g). - § 6306(e)(2): Pub. L. 114–94, § 32103(a), as amended by Pub. L. 115–141, § 401(a)(351), substituted “to fund the special compliance personnel program account under section 6307” for “for collection enforcement activities of the Internal Revenue Service”. - § 6306(f): Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (d) as (e) and then as (f). Former subsec. (f) redesignated (k). - § 6306(g): Pub. L. 114–94, § 32102(a), (b), successively redesignated subsec. (e) as (f) and then as (g). - § 6306(h): Pub. L. 114–94, § 32102(c), added subsec. (h). - § 6306(i): Pub. L. 114–94, § 32102(e), added subsec. (i). - § 6306(j): Pub. L. 114–94, § 32102(f)(1), added subsec. (j). - § 6306(k): Pub. L. 114–94, § 32102(a), (b), (c), (e), (f)(1), successively redesignated subsec. (f) as (g), (h), (i), (j), and then (k). ## § 6307: Special compliance personnel program account - Enacted 26 U.S.C. § 6307. ## § 6320: Notice and opportunity for hearing upon filing of notice of lien - § 6320(a)(3)(E): Pub. L. 114–94 added subpar. (E). ## § 6331: Levy and distraint - § 6331(d)(4)(G): Pub. L. 114–94 added subpar. (G). ## § 6412: Floor stocks refunds - § 6412(a)(1): Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016” in two places and “March 31, 2023” for “March 31, 2017” in two places and substituted “January 1, 2023” for “January 1, 2017”. ## § 7345: Revocation or denial of passport in case of certain tax delinquencies - Enacted 26 U.S.C. § 7345. ## § 7508: Time for performing certain acts postponed by reason of service in combat zone or contingency operation - § 7508(a)(3): Pub. L. 114–94 added par. (3). ## § 9503: Highway Trust Fund - § 9503(b)(1): Pub. L. 114–94, § 31102(e)(1)(A)(i), substituted “October 1, 2022” for “October 1, 2016” in introductory provisions. - § 9503(b)(2): Pub. L. 114–94, § 31102(e)(1)(A), substituted “October 1, 2022” for “October 1, 2016” in heading and “September 30, 2022” for “September 30, 2016”, “July 1, 2023” for “July 1, 2017”, and “October 1, 2022” for “October 1, 2016” in text. - § 9503(b)(5): Pub. L. 114–94, § 31202(a), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). - § 9503(b)(6)(B): Pub. L. 114–94, § 31101(a)(1), substituted “October 1, 2020” for “December 5, 2015”. - § 9503(c)(1): Pub. L. 114–94, § 31101(a), substituted “October 1, 2020” for “December 5, 2015” and “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”. - § 9503(c)(2): Pub. L. 114–94, § 31102(e)(1)(B), substituted “July 1, 2023” for “July 1, 2017”. - § 9503(c)(3)(A)(i), § 9503(c)(4)(A): Pub. L. 114–94, § 31102(e)(2)(A), substituted “October 1, 2022” for “October 1, 2016”. - § 9503(e)(3): Pub. L. 114–94, § 31101(a), substituted “October 1, 2020” for “December 5, 2015” and “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”. - § 9503(f)(8): Pub. L. 114–94, § 31201, added par. (8). Former par. (8) redesignated (10). - § 9503(f)(9): Pub. L. 114–94, § 31201, added par. (9). - § 9503(f)(10): Pub. L. 114–94, § 31201, redesignated par. (8) as (10). ## § 9504: Sport Fish Restoration and Boating Trust Fund - § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 114–94, § 31101(b)(1), substituted “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”. - § 9504(d)(2): Pub. L. 114–94, § 31101(b)(2), substituted “October 1, 2020” for “December 5, 2015”. ## § 9508: Leaking Underground Storage Tank Trust Fund - § 9508(c)(1): Pub. L. 114–94, § 31203(b), substituted “paragraphs (2), (3), and (4)” for “paragraphs (2) and (3)”. - § 9508(c)(4): Pub. L. 114–94, § 31203(a), added par. (4). - § 9508(e)(2): Pub. L. 114–94, § 31101(c), substituted “October 1, 2020” for “December 5, 2015”.