# Pub. L. 115-141: changes to the Internal Revenue Code 2018-03-23, 132 Stat. 1184. Source: . ## Legislative history - Bill: [H.R. 1625](https://www.congress.gov/bill/115th-congress/house-bill/1625) - Bluebook: [JCT general explanation (2019)](https://www.govinfo.gov/app/details/CPRT-115JPRT36999) ## § 22: Credit for the elderly and the permanently and totally disabled - § 22(c)(3)(A)(i)(III): Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”. ## § 23: Adoption expenses - § 23(c)(1): Pub. L. 115–141 substituted “section 25D” for “sections 25D and 1400C”. ## § 24: Child tax credit - § 24(d)(3), § 24(d): Pub. L. 115–141, § 401(a)(3), redesignated par. (5) as (3). - § 24(e)(2): Pub. L. 115–141, § 101(i)(1), substituted “taxpayer identification number” for “identifying number”. ## § 25: Interest on certain home mortgages - § 25(e)(1)(C): Pub. L. 115–141 substituted “sections 23 and 25D” for “sections 23, 25D, and 1400C”. ## § 25A: American Opportunity and Lifetime Learning credits - § 25A: Pub. L. 115–141, § 101(l)(14), substituted “American Opportunity Tax Credit” for “Hope Scholarship Credit” wherever appearing in text. - § 25A: Pub. L. 115–141, § 101(l)(9), substituted “American Opportunity” for “Hope” in section catchline. - § 25A(b): Pub. L. 115–141, § 101(l)(11), substituted “American Opportunity Tax Credit” for “Hope Scholarship Credit” in heading. - § 25A(b)(1)(A): Pub. L. 115–141, § 101(l)(1)(A), substituted “$2,000” for “$1,000”. - § 25A(b)(1)(B): Pub. L. 115–141, § 101(l)(1)(B), substituted “25 percent” for “50 percent”, “$2,000” for “$1,000”, and “$4,000” for “the applicable limit”. - § 25A(b)(2): Pub. L. 115–141, § 101(l)(12), substituted “American Opportunity Tax Credit” for “Hope Scholarship Credit” in heading. - § 25A(b)(2)(A), § 25A(b)(2)(C): Pub. L. 115–141, § 101(l)(2), substituted “4” for “2” in heading and text. - § 25A(b)(4): Pub. L. 115–141, § 101(l)(3), amended par. (4) generally. Prior to amendment, text read as follows: “For purposes of paragraph (1)(B), the applicable limit for any taxable year is an amount equal to 2 times the dollar amount in effect under paragraph (1)(A) for such taxable year.” - § 25A(c)(1): Pub. L. 115–141, § 401(b)(1), struck out “($5,000 in the case of taxable years beginning before January 1, 2003)” after “$10,000”. - § 25A(c)(2)(A): Pub. L. 115–141, § 101(l)(13), substituted “American Opportunity Tax Credit” for “Hope Scholarship” in heading. - § 25A(d): Pub. L. 115–141, § 101(l)(4), amended subsec. (d) generally. Prior to amendment, subsec. (d) related to limitation based on modified adjusted gross income. - § 25A(f)(1)(D): Pub. L. 115–141, § 101(l)(5), added subpar. (D). - § 25A(g)(1): Pub. L. 115–141, § 101(l)(6), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). - § 25A(h): Pub. L. 115–141, § 101(l)(7), amended subsec. (h) generally. Prior to amendment, subsec. (h) related to inflation adjustments. - § 25A(i): Pub. L. 115–141, § 101(l)(8), amended subsec. (i) generally. Prior to amendment, subsec. (i) related to the American Opportunity Tax Credit in any taxable year beginning after 2008. ## § 25C: Energy efficient home improvement credit - § 25C(b)(2): Pub. L. 115–141, § 401(a)(4), substituted “subsection (c)(3)(B)” for “subsection (c)(2)(B)”. - § 25C(d)(3)(B): Pub. L. 115–141, § 401(a)(5)(A), substituted comma for period at end. - § 25C(d)(3): Pub. L. 115–141, § 401(a)(5)(B), substituted “, and” for period at end. - § 25C(g): Pub. L. 115–141, § 401(a)(6), substituted “2017.” for “2017..” ## § 26: Limitation based on tax liability; definition of tax liability - § 26(a)(1): Pub. L. 115–141, § 401(d)(1)(D)(ii), substituted “section 27” for “section 27(a)”. - § 26(b)(2)(P): Pub. L. 115–141, § 401(b)(2), struck out subpar. (P) which read as follows: “section 860K (relating to treatment of transfers of high-yield interests to disqualified holders),”. ## § 27: Taxes of foreign countries and possessions of the United States - § 27: Pub. L. 115–141 amended section generally. Prior to amendment, section consisted of subsecs. (a) and (b) relating to the foreign tax credit under section 901 and the tax credit under section 936, respectively. ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(e)(6), § 30C(e): Pub. L. 115–141 redesignated par. (7) as (6) and struck out former par. (6) which related to special rule for property placed in service during 2009 and 2010. ## § 32: Earned income - § 32(b)(2)(B): Pub. L. 115–141, § 101(a)(1), struck out cl. (i) designation and heading and struck out cls. (ii) and (iii) which related to inflation adjustment for taxable years after 2015 and application of rounding provisions in subsec. (j)(2)(A) of this section, respectively. - § 32(j)(1): Pub. L. 115–141, § 101(a)(2)(A), substituted “after 2015” for “after 1996” in introductory provisions. - § 32(j)(1)(B): Pub. L. 115–141, § 101(a)(2)(B), inserted “by substituting in subparagraph (A)(ii) thereof” after “, determined” in introductory provisions. - § 32(j)(1)(B)(i): Pub. L. 115–141, § 101(a)(2)(C), struck out “by substituting” after “(i)(1),” and “in subparagraph (A)(ii) thereof” after “ ‘calendar year 2016’ ”. - § 32(j)(1)(B)(ii): Pub. L. 115–141, § 101(a)(2)(D), substituted “$5,000 amount in subsection (b)(2)(B), ‘calendar year 2008’ for ‘calendar year 2016’ ” for “$3,000 amount in subsection (b)(2)(B)(iii), by substituting ‘calendar year 2007’ for ‘calendar year 2016’ in subparagraph (A)(ii) of such section 1”. - § 32(l): Pub. L. 115–141, § 401(b)(4), struck out “, and any payment made to such individual (or such spouse) by an employer under section 3507,” after “reason of this section” in concluding provisions. ## § 38: General business credit - § 38(b)(24), § 38(b)(25): Pub. L. 115–141, § 401(d)(2)(B), redesignated pars. (25) and (26) as (24) and (25), respectively, and struck out former par. (24) which read as follows: “the energy efficient appliance credit determined under section 45M(a),”. - § 38(b)(26), § 38(b)(27), § 38(b)(28), § 38(b)(29): Pub. L. 115–141, § 401(d)(2)(B), (6)(B)(i), redesignated pars. (31) to (34) first as (30) to (33), and then as (26) to (29), respectively. Former par. (26) redesignated (25), and former pars. (27) to (29) redesignated (26) to (28), respectively, and then struck out. - § 38(b)(26), § 38(b)(27), § 38(b)(28), § 38(b)(29): Pub. L. 115–141, § 401(d)(2)(B), (6)(B)(i), redesignated pars. (27) to (30) as (26) to (29), respectively, and then struck them out. Prior to amendment, these four pars. set out credits for the Hurricane Katrina housing credit determined under section 1400P(b), the Hurricane Katrina employee retention credit determined under section 1400R(a), the Hurricane Rita employee retention credit determined under section 1400R(b), and the Hurricane Wilma employee retention credit determined under section 1400R(c). - § 38(b)(30), § 38(b)(31), § 38(b)(32): Pub. L. 115–141, § 401(d)(2)(B), (6)(B)(i), redesignated pars. (35) to (37) first as (34) to (36), and then as (30) to (32), respectively. Former par. (30) redesignated (29) and then struck out, and former pars. (31) and (32) first redesignated (30) and (31), then (26) and (27), respectively. - § 38(b)(33), § 38(b)(34), § 38(b)(35), § 38(b)(36), § 38(b)(37): Pub. L. 115–141, § 401(a)(8), (d)(2)(B), (6)(B)(i), inserted comma at end of par. (34) and subsequently redesignated pars. (33) to (37) first as (32) to (36), and then as (28) to (32), respectively. - § 38(c)(2)(A)(ii)(II): Pub. L. 115–141, § 401(d)(6)(B)(ii), struck out “, the New York Liberty Zone business employee credit,” after “empowerment zone employment credit”. - § 38(c)(2)(A)(ii)(II): Pub. L. 115–141, § 401(b)(5)(B), struck out “the eligible small business credits,” before “and the specified credits”. - § 38(c)(3): Pub. L. 115–141, § 401(d)(6)(B)(iii), struck out par. (3) which related to special rules for New York Liberty Zone business employee credit. - § 38(c)(4)(A)(ii)(II): Pub. L. 115–141, § 401(b)(5)(C), struck out “the eligible small business credits and” before “the specified credits”. - § 38(c)(4)(B)(ii): Pub. L. 115–141, § 401(b)(5)(D), substituted “(as defined in paragraph (5)(A) after application of the rules of paragraph (5)(B))” for “(as defined in paragraph (5)(C), after application of rules similar to the rules of paragraph (5)(D))”. - § 38(c)(5): Pub. L. 115–141, § 401(b)(5)(A)(i), substituted “Rules related to eligible small businesses” for “Special rules for eligible small business credits in 2010” in heading. - § 38(c)(5)(A): Pub. L. 115–141, § 401(b)(5)(A)(i), (ii), redesignated subpar. (C) as (A) and struck out former subpar. (A) which related to eligible small business credits determined in taxable years beginning in 2010. - § 38(c)(5)(B): Pub. L. 115–141, § 401(b)(5)(A)(iii), amended subpar. (B) generally. Prior to amendment, text read as follows: “Credits determined with respect to a partnership or S corporation shall not be treated as eligible small business credits by any partner or shareholder unless such partner or shareholder meets the gross receipts test under subparagraph (C) for the taxable year in which such credits are treated as current year business credits.” - § 38(c)(5)(B): Pub. L. 115–141, § 401(b)(5)(A)(i), (ii), redesignated subpar. (D) as (B) and struck out former subpar. (B) which defined “eligible small business credits”. - § 38(c)(5): Pub. L. 115–141, § 401(b)(5)(A)(ii), redesignated subpars. (C) and (D) as (A) and (B), respectively. ## § 39: Carryback and carryforward of unused credits - § 39(a)(3)(A): Pub. L. 115–141, § 401(b)(5)(F), struck out “or the eligible small business credits” after “gas well production credit)”. - § 39(a)(4): Pub. L. 115–141, § 401(b)(5)(E), struck out par. (4) which related to 5-year carryback for eligible small business credits. ## § 40: Alcohol, etc., used as fuel - § 40(g)(2): Pub. L. 115–141 substituted “Aggregation” for “Aggregration” in heading. ## § 41: Credit for increasing research activities - § 41(c)(4): Pub. L. 115–141, § 101(c)(1), (2), redesignated par. (5) as (4) and struck out former par. (4) which related to election of alternative incremental credit. - § 41(c)(4)(A): Pub. L. 115–141, § 401(b)(6), struck out “(12 percent in the case of taxable years ending before January 1, 2009)” after “14 percent”. - § 41(c)(4)(C): Pub. L. 115–141, § 101(c)(3), struck out at end “An election under this paragraph may not be made for any taxable year to which an election under paragraph (4) applies.” - § 41(c)(5), § 41(c)(6), § 41(c): Pub. L. 115–141, § 101(c)(2), redesignated pars. (5) to (7) as (4) to (6), respectively. ## § 42: Low-income housing credit - § 42(d)(4)(C)(i): Pub. L. 115–141, § 401(a)(11)(A), substituted “as defined in paragraph (5)(B)(ii)” for “as defined in paragraph (5)(C)”. - § 42(e)(2)(B): Pub. L. 115–141, § 401(a)(10), substituted “etc.,” for “etc,” in heading. - § 42(f)(5)(B)(ii)(I): Pub. L. 115–141, § 401(a)(11)(B), substituted “(d)(6)(B)” for “(d)(6)(C)”. - § 42(g)(1): Pub. L. 115–141, § 103(a)(1), substituted “subparagraph (A), (B), or (C)” for “subparagraph (A) or (B)” in introductory provisions. - § 42(g)(1)(C): Pub. L. 115–141, § 103(a)(2), added subpar. (C). - § 42(g)(2)(D)(i): Pub. L. 115–141, § 103(b)(1), substituted “clauses (ii), (iii), and (iv)” for “clause (ii)”. - § 42(g)(2)(D)(ii): Pub. L. 115–141, § 103(b)(2), in heading, substituted “Rental of next available unit in case of 20–50 or 40–60 test” for “Next available unit must be rented to low-income tenant if income rises above 140 percent of income limit”, and, in text, substituted “In the case of a project with respect to which the taxpayer elects the requirements of subparagraph (A) or (B) of paragraph (1), if” for “If” and struck out at end “In the case of a project described in section 142(d)(4)(B), the preceding sentence shall be applied by substituting ‘170 percent’ for ‘140 percent’ and by substituting ‘any low-income unit in the building is occupied by a new resident whose income exceeds 40 percent of area median gross income’ for ‘any residential unit in the building (of a size comparable to, or smaller than, such unit) is occupied by a new resident whose income exceeds such income limitation’.” - § 42(g)(2)(D)(iii), § 42(g)(2)(D)(iv), § 42(g)(2)(D)(v): Pub. L. 115–141, § 103(b)(3), added cls. (iii) to (v). - § 42(h)(3)(I): Pub. L. 115–141, § 102(a), amended subpar. (I) generally. Prior to amendment, subpar. (I) related to the increase in State housing credit ceiling for 2008 and 2009. - § 42(h)(5)(C)(ii): Pub. L. 115–141, § 401(a)(12), substituted “, and” for “; and”. - § 42(i)(3)(D)(ii)(I): Pub. L. 115–141, § 401(a)(13), struck out period at end. - § 42(k)(2)(B): Pub. L. 115–141, § 401(a)(11)(C)(i), substituted “(d)(6)(C)” for “(d)(6)(B)” in introductory provisions. - § 42(k)(2)(B)(ii): Pub. L. 115–141, § 401(a)(11)(C)(ii), substituted “building.” for “building..” - § 42(m)(1)(B)(ii)(III): Pub. L. 115–141, § 401(a)(11)(D), substituted “as defined in subsection (d)(5)(B)(ii)” for “as defined in subsection (d)(5)(C)”. ## § 45: Electricity produced from certain renewable resources, etc. - § 45(c)(6): Pub. L. 115–141, § 401(a)(14), substituted “section 1004(27)” for “section 2(27)”. - § 45(c)(7)(A)(i)(II): Pub. L. 115–141, § 401(a)(15), substituted “for the purpose” for “for purpose”. - § 45(c)(7)(A)(i)(III): Pub. L. 115–141, § 401(a)(16), substituted “, or” for period at end. ## § 45C: Clinical testing expenses for certain drugs for rare diseases or conditions - § 45C(b)(2)(A)(ii)(II): Pub. L. 115–141, § 401(a)(17), substituted “, and” for “; and”. - § 45C(d)(2): Pub. L. 115–141, § 401(d)(1)(D)(iii), struck out subpar. (A) designation and heading, redesignated cls. (i) and (ii) of former subpar. (A) as subpars. (A) and (B), respectively, realigned margins, and struck out former subpar. (B) which related to special limitation for corporations to which former section 936 applied. ## § 45D: New markets tax credit - § 45D(f)(1)(F): Pub. L. 115–141, § 401(a)(18), inserted “, and” at end. - § 45D(h): Pub. L. 115–141, § 401(d)(4)(B)(iii), substituted “section 1202” for “sections 1202, 1400B, and 1400F”. ## § 45H: Credit for production of low sulfur diesel fuel - § 45H(d): Pub. L. 115–141 substituted “purposes of this” for “purposes this”. ## § 48: Energy credit - § 48(a)(1): Pub. L. 115–141, § 401(a)(20), substituted “and (3)(B)” for “(3)(B), and (4)(B)”. - § 48(a)(5)(C)(ii): Pub. L. 115–141, § 401(a)(350)(A), made technical amendment to directory language of Pub. L. 114–113, § 302(a). See 2015 Amendment note below. - § 48(a)(5)(E): Pub. L. 115–141, § 401(a)(350)(B), made technical amendment to directory language of Pub. L. 114–113, § 302(b). See 2015 Amendment note below. - § 48(a)(6): Pub. L. 115–141, § 401(a)(21), substituted “energy property” for “property energy property”. - § 48(c)(2)(B): Pub. L. 115–141, § 401(a)(22), substituted “equal to $200” for “equal $200”. - § 48(d)(3): Pub. L. 115–141, § 401(a)(23)(A), struck out “shall” after “grant” in introductory provisions. - § 48(d)(3)(A): Pub. L. 115–141, § 401(a)(23)(B), inserted “shall” before “not”. ## § 49: At-risk rules - § 49(a)(1)(C)(vi): Pub. L. 115–141, § 401(d)(3)(B)(i), struck out cl. (vi) which read as follows: “the basis of any property to which paragraph (1) of section 48D(e) applies which is part of a qualifying therapeutic discovery project under such section 48D.” - § 49(a)(1)(D)(iii): Pub. L. 115–141, § 401(a)(24), substituted “shareholder” for “share-holder” in concluding provisions. ## § 50: Other special rules - § 50(a)(2)(E): Pub. L. 115–141, § 401(d)(3)(B)(ii), substituted “or 48C(b)(2)” for “48C(b)(2), or 48D(b)(4)”. - § 50(b)(2)(A): Pub. L. 115–141, § 401(a)(25), substituted semicolon for period at end. ## § 51: Amount of credit - § 51(c)(4): Pub. L. 115–141, § 401(a)(26), inserted period at end. - § 51(d)(3)(A)(ii)(II): Pub. L. 115–141, § 401(a)(27), inserted comma at end. - § 51(d)(8): Pub. L. 115–141, § 401(a)(28), substituted “supplemental nutrition assistance program benefits recipient” for “food stamp recipient” in heading. - § 51(i)(1)(A): Pub. L. 115–141, § 401(a)(29), substituted “entity” for “entity,”. ## § 56: Adjustments in computing alternative minimum taxable income - § 56(b)(1)(E): Pub. L. 115–141, § 401(b)(7), struck out at end “The preceding sentence shall not apply to so much of the standard deduction as is determined under subparagraphs (D) and (E) of section 63(c)(1).” - § 56(d)(1)(A)(ii)(I): Pub. L. 115–141, § 401(b)(8), inserted “(as in effect before its repeal by the Tax Increase Prevention Act of 2014)” after “section 172(b)(1)(H)”. ## § 58: Denial of certain losses - § 58(a)(2)(A): Pub. L. 115–141 substituted “461(k)” for “461(j)”. ## § 59: Other definitions and special rules - § 59(a)(1): Pub. L. 115–141 substituted “27” for “27(a)” in introductory provisions. ## § 62: Adjusted gross income defined - § 62(a): Pub. L. 115–141, § 101(a)(2)(B), substituted “Any deduction” for “The deduction” in concluding provisions. - § 62(a)(20): Pub. L. 115–141, § 401(a)(31), inserted comma after “United States Code”. - § 62(e)(1): Pub. L. 115–141, § 401(a)(32), substituted “(42 U.S.C. 2000e–16b)” for “(2 U.S.C. 1202)”. ## § 63: Taxable income defined - § 63(b)(3), § 63(d): Pub. L. 115–141 substituted “any deduction” for “the deduction”. ## § 68: Overall limitation on itemized deductions - § 68(b): Pub. L. 115–141 substituted “shall be” for “shall be shall be” in introductory provisions. ## § 82: Reimbursement of moving expenses - § 82: Pub. L. 115–141 substituted “of moving expenses” for “for expenses of moving” in section catchline. ## § 84: Transfer of appreciated property to political organizations - § 84: Pub. L. 115–141 substituted “political organizations” for “political organization” in section catchline. ## § 104: Compensation for injuries or sickness - § 104(b)(2)(D): Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”. ## § 105: Amounts received under accident and health plans - § 105(h)(7)(B): Pub. L. 115–141 substituted “subparagraph (A))” for “subparagraph (A)” in introductory provisions. ## § 125: Cafeteria plans - § 125(e)(2): Pub. L. 115–141 substituted “subparagraph” for “subparagraphs”. ## § 126: Certain cost-sharing payments - § 126(a)(7), § 126(a)(8), § 126(a): Pub. L. 115–141 redesignated pars. (8) and (9) as (7) and (8), respectively, and struck out former par. (7) which read as follows: “The forestry incentives program authorized by section 4 of the Cooperative Forestry Assistance Act of 1978 (16 U.S.C. 2103).” ## § 132: Certain fringe benefits - § 132(c)(4): Pub. L. 115–141, § 401(a)(38), substituted “performing” for “peforming”. - § 132(f)(6)(A): Pub. L. 115–141, § 101(b), struck out concluding provisions which read as follows: “In the case of any taxable year beginning in a calendar year after 2002, clause (ii) shall be applied by substituting ‘calendar year 2001’ for ‘calendar year 1998’ for purposes of adjusting the dollar amount contained in paragraph (2)(A).” ## § 134: Certain military benefits - § 134(b)(6): Pub. L. 115–141 substituted “a combat” for “an combat”. ## § 137: Adoption assistance programs - § 137(c): Pub. L. 115–141 substituted “section 541” for “section 514” in concluding provisions. ## § 139: Disaster relief payments - § 139(c)(2): Pub. L. 115–141, § 401(b)(10)(A), substituted “section 165(i)(5)(A)” for “section 165(h)(3)(C)(i)”. - § 139(c)(2): Pub. L. 115–141, § 401(a)(41), substituted “a federally” for “federally”. ## § 139E: Indian general welfare benefits - § 139E(c)(1): Pub. L. 115–141, § 401(a)(42), substituted “(43 U.S.C. 1601 et seq.)” for “(43 U.S.C. 1601, et seq.)”. - § 139E(c)(3): Pub. L. 115–141, § 401(a)(43), substituted “Act of 2014” for “Act of 2013”. ## § 140: Cross references to other Acts - § 140(a)(2): Pub. L. 115–141, § 401(b)(11), redesignated par. (3) as (2) and struck out former par. (2) which read as follows: “Amounts credited to the Maritime Administration under section 9(b)(6) of the Merchant Ship Sales Act of 1946, see section 9(c)(1) of that Act (50 U.S.C. App. 1742).” - § 140(a)(3): Pub. L. 115–141, § 401(b)(11), redesignated par. (4) as (3). Former par. (3) redesignated (2). - § 140(a)(3): Pub. L. 115–141, § 401(a)(2)(A), substituted “Department of Veterans Affairs” for “Veterans’ Administration”. - § 140(a)(4), § 140(a)(5), § 140(a): Pub. L. 115–141, § 401(b)(11), redesignated pars. (4) to (6) as (3) to (5), respectively. ## § 142: Exempt facility bond - § 142(d)(2)(C): Pub. L. 115–141 inserted “section” before “42(i)(3)(D)”. ## § 149: Bonds must be registered to be tax exempt; other requirements - § 149(b)(3)(A)(i): Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”. ## § 163: Interest - § 163(d)(4): Pub. L. 115–141, § 401(b)(12), struck out subpar. (E). Text read as follows: “Investment income of the taxpayer for any taxable year shall be reduced by the amount of the passive activity loss to which section 469(a) does not apply for such taxable year by reason of section 469(m). The preceding sentence shall not apply to any portion of such passive activity loss which is attributable to a rental real estate activity with respect to which the taxpayer actively participates (within the meaning of section 469(i)(6)) during such taxable year.” - § 163(e)(1): Pub. L. 115–141, § 401(c)(1)(C), substituted “The portion of the original issue discount with respect to any debt instrument which is” for “In the case of any debt instrument issued after July 1, 1982, the portion of the original issue discount with respect to such debt instrument which is”. - § 163(e)(4): Pub. L. 115–141, § 401(c)(3)(B), amended par. (4) generally. Prior to amendment, text read as follows: “This subsection shall not apply to any debt instrument described in— - § 163(e)(5)(C)(ii): Pub. L. 115–141, § 401(a)(48), inserted “in” before “subsection (i)(1)(B)”. ## § 168: Accelerated cost recovery system - § 168(d)(3)(B)(i): Pub. L. 115–141, § 401(a)(49), inserted comma after “real property”. - § 168(e)(3)(B): Pub. L. 115–141, § 302(a)(2), substituted “subclause (I) or (II) of clause (vi) by reason of being public utility property.” for “clause (vi)(I) (or the corresponding provisions of prior law) by reason of being public utility property (within the meaning of section 48(a)(3)).” in concluding provisions. - § 168(e)(3)(B)(vi)(II): Pub. L. 115–141, § 302(a)(1), substituted “has a power production capacity of not greater than 80 megawatts, or” for “is a qualifying small power production facility within the meaning of section 3(17)(C) of the Federal Power Act (16 U.S.C. 796(17)(C)), as in effect on September 1, 1986, or”. - § 168(e)(3)(C)(i): Pub. L. 115–141, § 401(a)(50), struck out “and” at end. - § 168(g)(4)(G): Pub. L. 115–141, § 401(d)(1)(D)(iv), struck out “(other than a corporation which has an election in effect under section 936)” after “domestic corporation”. - § 168(j)(3): Pub. L. 115–141, § 101(e)(1), substituted “qualified Indian reservation property” for “property to which paragraph (1) applies”. - § 168(j)(8): Pub. L. 115–141, § 101(e)(2), substituted “paragraph (1)” for “this subsection”. - § 168(k)(2)(B)(i)(III): Pub. L. 115–141, § 101(d)(1), inserted “binding” before “contract”. - § 168(k)(5)(B)(ii): Pub. L. 115–141, § 101(d)(2), inserted “crop or” after “more than one” and “a marketable crop or yield of” after “begins bearing”. - § 168(n): Pub. L. 115–141, § 401(b)(13)(A), struck out subsec. (n) which related to special allowance for qualified disaster assistance property. ## § 169: Amortization of pollution control facilities - § 169(d)(5)(B): Pub. L. 115–141 inserted “a” before “facility”. ## § 170: Charitable, etc., contributions and gifts - § 170(b)(1)(A)(ix): Pub. L. 115–141, § 401(a)(52), inserted “National” before “Agricultural”. - § 170(e)(3)(D), § 170(e)(3): Pub. L. 115–141, § 401(b)(14), redesignated subpar. (E) as (D) and struck out former subpar. (D) which related to special rule for contributions of book inventory to public schools. ## § 172: Net operating loss deduction - § 172(d)(5): Pub. L. 115–141, § 401(a)(53), substituted “sections 243” for “section 243”. - § 172(d)(8): Pub. L. 115–141, § 101(a)(2)(B), substituted “Any deduction” for “The deduction”. ## § 179: Election to expense certain depreciable business assets - § 179(d)(1)(B)(ii): Pub. L. 115–141, § 401(b)(15)(B), substituted “subsection (e)” for “subsection (f)”. - § 179(e), § 179: Pub. L. 115–141, § 401(b)(15)(A), redesignated subsec. (f) as (e) and struck out former subsec. (e) which related to special rules for qualified disaster assistance property. ## § 179D: Energy efficient commercial buildings deduction - § 179D(d)(1): Pub. L. 115–141 substituted “such that” for “which”. ## § 196: Deduction for certain unused business credits - § 196(d): Pub. L. 115–141, in heading, struck out “and research credit” after “tax credit” and, in text, substituted “in the case of the investment credit determined under section 46 (other than the rehabilitation credit).” for “in the case of— ## § 199A: Qualified business income - § 199A(a): Pub. L. 115–141, § 101(b)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) provided equation for allowed deduction for any taxable year, which included special deduction for qualified cooperative dividends. - § 199A(b)(7): Pub. L. 115–141, § 101(b)(3), added par. (7). - § 199A(c)(1): Pub. L. 115–141, § 101(b)(2)(A), struck out “, qualified cooperative dividends,” after “qualified REIT dividends”. - § 199A(c)(3)(B): Pub. L. 115–141, § 101(b)(2)(B)(i)(I), struck out “investment” before “items” in introductory provisions. - § 199A(c)(3)(B)(ii): Pub. L. 115–141, § 101(b)(2)(B)(i)(II), inserted at end “Any amount described in section 1385(a)(1) shall not be treated as described in this clause.” - § 199A(e)(1): Pub. L. 115–141, § 101(a)(2)(C), substituted “Except as otherwise provided in subsection (g)(2)(B), taxable income” for “Taxable income”. - § 199A(e)(1): Pub. L. 115–141, § 101(a)(2)(A), substituted “any deduction” for “the deduction”. - § 199A(e)(4), § 199A(e): Pub. L. 115–141, § 101(b)(2)(B)(ii), redesignated par. (5) as (4) and struck out former par. (4) which defined “qualified cooperative dividend”. - § 199A(g): Pub. L. 115–141, § 101(a)(1), amended subsec. (g) generally. Prior to amendment, subsec. (g) related to deduction allowed to specified agricultural or horticultural cooperatives. ## § 219: Retirement savings - § 219(f)(1): Pub. L. 115–141, § 401(a)(55), substituted “term ‘compensation’ includes” for “term compensation includes”. - § 219(g)(8): Pub. L. 115–141, § 401(a)(56), substituted “shall be” for “shall each be” in introductory provisions. ## § 223: Health savings accounts - § 223(c)(2)(C): Pub. L. 115–141, § 401(a)(57), substituted “section 1861” for “section 1871”. - § 223(d)(2)(A): Pub. L. 115–141, § 401(a)(58), substituted “section 213(d))” for “section 213(d)”. ## § 243: Dividends received by corporations - § 243(b)(1)(B): Pub. L. 115–141, § 401(d)(1)(D)(v), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “if— - § 243(b)(2)(A): Pub. L. 115–141, § 401(d)(1)(D)(xvii)(II), struck out “, 1504(b)(4),” after “1504(b)(2)”. ## § 246: Rules applying to deductions for dividends received - § 246: Pub. L. 115–141 struck out subsec. (e). Prior to amendment, text read as follows: “No deduction shall be allowed under section 243(a) with respect to a dividend received pursuant to a distribution described in section 936(h)(4).” ## § 246A: Dividends received deduction reduced where portfolio stock is debt financed - § 246A(b)(1): Pub. L. 115–141 struck out “without regard to section 243(d)(4)” after “section 243(b)”. ## § 263: Capital expenditures - § 263(a)(1)(F), § 263(a)(1)(G): Pub. L. 115–141, § 401(a)(60), substituted comma for semicolon at end. - § 263(a)(1)(H), § 263(a)(1)(I), § 263(a)(1)(J), § 263(a)(1)(K), § 263(a)(1): Pub. L. 115–141, § 401(a)(61), redesignated subpars. (I) to (L) as (H) to (K), respectively. ## § 280C: Certain expenses for which credits are allowable - § 280C(a): Pub. L. 115–141, § 401(d)(6)(B)(iv), substituted “and 1396(a)” for “1396(a), 1400P(b), and 1400R”. - § 280C(a): Pub. L. 115–141, § 401(a)(62), substituted “1396(a),” for “and 1396(a),”. - § 280C(g): Pub. L. 115–141, § 401(d)(3)(B)(iii), struck out subsec. (g) relating to qualifying therapeutic discovery project credit. ## § 305: Distributions of stock and stock rights - § 305(e)(7): Pub. L. 115–141 substituted “1286(e)” for “1286(f)”. ## § 331: Gain or loss to shareholder in corporate liquidations - § 331: Pub. L. 115–141 substituted “shareholder” for “shareholders” in section catchline. ## § 332: Complete liquidations of subsidiaries - § 332(d)(2)(B): Pub. L. 115–141 substituted “paragraph (2)” for “paragraphs (2) and (4)”. ## § 338: Certain stock purchases treated as asset acquisitions - § 338(h)(3)(A)(iii): Pub. L. 115–141, § 401(a)(64), substituted “paragraph” for “paragaraph”. - § 338(h)(6)(B)(i): Pub. L. 115–141, § 401(d)(1)(D)(vii), substituted “or a DISC” for “, a DISC, or a corporation to which an election under section 936 applies”. ## § 355: Distribution of stock and securities of a controlled corporation - § 355(h)(2): Pub. L. 115–141, § 101(m)(2)(A), substituted “distributions” for “spinoffs” in heading. - § 355(h)(2)(A): Pub. L. 115–141, § 101(m)(2)(B), substituted “Distributions” for “Spinoffs” in heading. - § 355(h)(2)(B): Pub. L. 115–141, § 401(a)(65), struck out “of assets” after “the stock or assets” in concluding provisions. - § 355(h)(2)(B): Pub. L. 115–141, § 101(m)(2)(B), substituted “Distributions” for “Spinoffs” in heading. - § 355(h)(2)(B): Pub. L. 115–141, § 101(m)(1), in concluding provisions, substituted “at least 80 percent” for “80 percent” in two places. ## § 362: Basis to corporations - § 362(a): Pub. L. 115–141 struck out comma after “acquired” in introductory provisions. ## § 367: Foreign corporations - § 367(d)(1): Pub. L. 115–141, § 401(d)(1)(D)(viii)(II), struck out “(within the meaning of section 936(h)(3)(B))” after “intangible property” in introductory provisions. - § 367(d)(4): Pub. L. 115–141, § 401(d)(1)(D)(viii)(I), added par. (4). ## § 368: Definitions relating to corporate reorganizations - § 368(a)(2)(F)(vii): Pub. L. 115–141 substituted “(15 U.S.C. 80a–2(a)(36))” for “(15 U.S.C. 80a–2(36))”. ## § 381: Carryovers in certain corporate acquisitions - § 381(c)(16): Pub. L. 115–141, in concluding provisions, struck out “A corporation which would have been an acquiring corporation under this section if the date of distribution or transfer had occurred on or after the effective date of the provisions of this subchapter applicable to a liquidation or reorganization, as the case may be, shall be entitled, even though the date of distribution or transfer occurred before such effective date, to apply this paragraph with respect to amounts paid or accrued in taxable years beginning after December 31, 1953, on account of such obligations of the distributor or transferor corporation.” before “This paragraph”. ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a)(2): Pub. L. 115–141, § 401(a)(69), substituted “determination));” for “determination).;”. - § 401(a)(15): Pub. L. 115–141, § 401(a)(70), substituted “A trust” for “a trust” in introductory provisions. - § 401(a)(32)(A): Pub. L. 115–141, § 401(a)(71), substituted “section 430(j)(4) or 433(f)(5)” for “section section 430(j)(4) or 433(f)(5)” in two places. - § 401(c)(2)(A)(iii): Pub. L. 115–141, § 401(a)(72), substituted “subparagraph (A), (C), or (D) of section 3121(d)(3), without regard to section 1402(c)(2)” for “sections 3121(d)(3)(A), (C), or (D), without regard to paragraph (2) of section 1402(c)”. ## § 402: Taxability of beneficiary of employees’ trust - § 402(i): Pub. L. 115–141 substituted “subsection (e)(4)(D)(i)” for “subparagraph (A) of subsection (d)(4)”. ## § 404A: Deduction for certain foreign deferred compensation plans - § 404A(c)(4)(B): Pub. L. 115–141 struck out “and” at end. ## § 408: Individual retirement accounts - § 408(a)(1): Pub. L. 115–141, § 401(a)(75), inserted “or” after “subsection (d)(3)”. - § 408(m)(3)(B): Pub. L. 115–141, § 401(a)(76), substituted “section 5” for “section 7”. ## § 408A: Roth IRAs - § 408A(d)(3)(B): Pub. L. 115–141, § 401(a)(77), inserted period at end. - § 408A(e)(2)(B): Pub. L. 115–141, § 401(a)(78), substituted “subparagraph (A)” for “the subparagraph (A)”. ## § 409: Qualifications for tax credit employee stock ownership plans - § 409(n)(1)(A)(i): Pub. L. 115–141 substituted “securities,” for “securities,,,”. ## § 409A: Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans - § 409A(b)(3)(B)(i): Pub. L. 115–141 substituted comma for semicolon at end. ## § 411: Minimum vesting standards - § 411(a)(3)(F)(i): Pub. L. 115–141, § 401(b)(19), struck out “under section 418D or” before “under section 4281”. - § 411(a)(4)(A): Pub. L. 115–141, § 401(a)(82), substituted semicolon for comma at end. ## § 412: Minimum funding standards - § 412(c)(1)(A): Pub. L. 115–141, § 401(a)(83), inserted period at end of concluding provisions. - § 412(c)(4)(B): Pub. L. 115–141, § 401(a)(84), inserted “section” before “433(d)” in introductory provisions. - § 412(c)(7)(B)(iii): Pub. L. 115–141, § 401(a)(85), struck out comma after “subchapter D”. ## § 413: Collectively bargained plans, etc. - § 413(b)(6): Pub. L. 115–141, § 401(a)(86), substituted “and section 4971(e)” for “and the last sentence of section 4971(a)” in concluding provisions. ## § 414: Definitions and special rules - § 414(l)(2)(G): Pub. L. 115–141, § 401(a)(87), substituted “depository institutions” for “banks” in heading. - § 414(u)(6): Pub. L. 115–141, § 401(a)(88), substituted “section 457(b)))” for “section 457(b))”. - § 414(x)(1): Pub. L. 115–141, § 401(a)(89), substituted “is” for “are”. - § 414(y)(1)(C)(i): Pub. L. 115–141, § 401(a)(90), struck out “of such Code” after “section 501(c)(3)”. - § 414(y)(2): Pub. L. 115–141, § 401(a)(91), substituted “subparagraphs” for “subparagraph”. ## § 415: Limitations on benefits and contribution under qualified plans - § 415(g): Pub. L. 115–141 substituted “subsection (f)(2)” for “subsection (f)(3)”. ## § 418E: Insolvent plans - § 418E: Pub. L. 115–141, § 401(a)(92), substituted “section 432(b)(2)” for “subsection 432(b)(2)” wherever appearing. - § 418E(d)(1): Pub. L. 115–141, § 401(a)(93), substituted “section 432(b)(2),” for “section 432(b)(2),,”, “section 432(b)(2))” for “section 432(b)(2),)”, and “compare the value of plan assets for that plan year with” for “compare the value of plan assets (determined in accordance with section 418B(b)(3)(B)(ii)) for that plan year with”. - § 418E(e)(1)(A): Pub. L. 115–141, § 401(a)(94), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “notify the Secretary, the Pension Benefit Guaranty Corporation, the parties described in section 418A(a)(2), and the plan participants and beneficiaries of that determination, and”. ## § 419: Treatment of funded welfare benefit plans - § 419(e)(3)(A): Pub. L. 115–141 substituted “or (17)” for “(17), or (20)”. ## § 419A: Qualified asset account; limitation on additions to account - § 419A(c)(6)(B): Pub. L. 115–141, § 401(a)(96), substituted “(42 U.S.C. 300gg–91(d)(3)))” for “(42 U.S.C. 300gg–91(d)(3))”. - § 419A(g)(1), § 419A(g)(2): Pub. L. 115–141, § 401(b)(21)(B), (C), substituted “or (17)” for “(17), or (20)”. ## § 420: Transfers of excess pension assets to retiree health accounts - § 420(c)(1)(A): Pub. L. 115–141 substituted “subsection (e)(1)(E)” for “subsection (e)(1)(D)”. ## § 424: Definitions and special rules - § 424(g): Pub. L. 115–141 substituted “sections 422(a)(2)” for “section 422(a)(2)”. ## § 430: Minimum funding standards for single-employer defined benefit pension plans - § 430(c)(7)(E)(v)(II): Pub. L. 115–141, § 401(a)(99), inserted “the” after “title I of”. - § 430(h)(2)(F): Pub. L. 115–141, § 401(a)(100), substituted “section 417(e)(3)(D)” for “section 417(e)(3)(D)(i)”. ## § 431: Minimum funding standards for multiemployer plans - § 431(d)(2)(B)(i): Pub. L. 115–141 substituted “the Pension Protection Act of 2006” for “this Act”. ## § 432: Additional funding rules for multiemployer plans in endangered status or critical status - § 432(b)(3)(A)(i): Pub. L. 115–141, § 401(a)(102), substituted “in endangered status for such plan year, or would be in endangered status for such plan year but for paragraph (5), whether or not” for “in endangered status for such plan year, whether or not”. - § 432(b)(3)(B)(iv), § 432(b)(3)(B)(v): Pub. L. 115–141, § 401(a)(103), redesignated cl. (iv), relating to projections of critical and declining status, as (v). - § 432(b)(3)(D)(iv): Pub. L. 115–141, § 401(a)(104), inserted comma after “Labor”. - § 432(e)(8)(C)(iii): Pub. L. 115–141, § 401(a)(105), substituted “The Secretary shall” for “the Secretary shall” in concluding provisions. - § 432(f)(3): Pub. L. 115–141, § 401(a)(106), amended introductory provisions generally. Prior to amendment, text read as follows: “During the rehabilitation plan adoption period—”. - § 432(g)(1): Pub. L. 115–141, § 401(a)(107), substituted “subsection (e)(9)” for “subsection (e)(9))”. ## § 433: Minimum funding standards for CSEC plans - § 433: Pub. L. 115–141, § 401(a)(109)(A), inserted “for CSEC plans” after “funding standards” in section catchline. - § 433(c)(5)(C)(ii)(II): Pub. L. 115–141, § 401(a)(108), inserted “of such Act” after “title IV”. ## § 453B: Gain or loss on disposition of installment obligations - § 453B: Pub. L. 115–141 substituted “loss on disposition” for “loss disposition” in section catchline. ## § 457: Deferred compensation plans of State and local governments and tax-exempt organizations - § 457(f)(4)(C)(i): Pub. L. 115–141 substituted “section 8101” for “section 9101” and “(20 U.S.C. 7801)),” for “(20 U.S.C. 7801),”. ## § 457A: Nonqualified deferred compensation from certain tax indifferent parties - § 457A(d)(4): Pub. L. 115–141 substituted “case of a foreign” for “case a foreign” and “been paid” for “had been paid”. ## § 458: Magazines, paperbacks, and records returned after the close of the taxable year - § 458(b)(9): Pub. L. 115–141, § 401(a)(114), substituted “Repurchase” for “Repurchased” in heading. - § 458(c)(1): Pub. L. 115–141, § 401(a)(115), substituted “regulations prescribe” for “regulations prescribed”. ## § 460: Special rules for long-term contracts - § 460(b)(2)(A): Pub. L. 115–141 inserted comma after “first”. ## § 461: General rule for taxable year of deduction - § 461(i)(4): Pub. L. 115–141, § 401(a)(117)(B), substituted “subsection (k)” for “subsection (j)”. - § 461(j), § 461(k): Pub. L. 115–141, § 401(a)(117)(A), redesignated subsec. (j) relating to farming syndicate defined as (k). ## § 464: Limitations on deductions for certain farming expenses - § 464: Pub. L. 115–141, § 401(a)(118), inserted “expenses” after “farming” in section catchline. - § 464(d)(2)(B)(iii): Pub. L. 115–141, § 401(a)(119), substituted “section 461(k)(2)(E)” for “subsection (c)(2)(E)”. ## § 469: Passive activity losses and credits limited - § 469(c)(3)(B), § 469(d)(2)(A)(ii): Pub. L. 115–141, § 401(d)(1)(D)(ii), substituted “27” for “27(a)”. - § 469(i)(3)(C): Pub. L. 115–141, § 401(d)(5)(B)(i), redesignated subpar. (D) as (C) and struck out former subpar. (C). Prior to amendment, text of subpar. (C) read as follows: “Subparagraph (A) shall not apply to any portion of the passive activity loss for any taxable year which is attributable to the commercial revitalization deduction under section 1400I.” - § 469(i)(3)(D): Pub. L. 115–141, § 401(d)(5)(B)(i), (ii), redesignated subpar. (E) as (D) and amended it generally. Prior to amendment, subpar. related to ordering rules to reflect exceptions and separate phase-outs. Former subpar. (D) redesignated (C). - § 469(i)(3)(E), § 469(i)(3): Pub. L. 115–141, § 401(d)(5)(B)(i), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D). - § 469(i)(6)(B): Pub. L. 115–141, § 401(d)(5)(B)(iii)(I), substituted “or rehabilitation credit” for “, rehabilitation credit, or commercial revitalization deduction” in heading. - § 469(i)(6)(B): Pub. L. 115–141, § 401(d)(5)(B)(iii)(II)–(IV), struck out cl. (iii) which read as follows: “any deduction under section 1400I (relating to commercial revitalization deduction).” ## § 470: Limitation on deductions allocable to property used by governments or other tax-exempt entities - § 470(d)(2)(B): Pub. L. 115–141 substituted “subparagraph (A)(ii)” for “clause (ii)”. ## § 482: Allocation of income and deductions among taxpayers - § 482: Pub. L. 115–141 substituted “section 367(d)(4)” for “section 936(h)(3)(B)”. ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(12)(E): Pub. L. 115–141, § 109(b), substituted “means—” for “means the Federal Energy Regulatory Commission and references to such term shall be treated as including the Public Utility Commission of Texas with respect to any ERCOT utility (as defined in section 212(k)(2)(B) of the Federal Power Act (16 U.S.C. 824k(k)(2)(B))).” and added cls. (i) and (ii). - § 501(c)(14)(B)(iv): Pub. L. 115–141, § 401(a)(122), inserted period at end. - § 501(c)(19)(B): Pub. L. 115–141, § 401(a)(123), substituted “widows,” for “widows,,”. - § 501(f)(3)(B): Pub. L. 115–141, § 401(a)(124), substituted “section 115” for “section 115(a)”. - § 501(p)(4): Pub. L. 115–141, § 401(b)(22), struck out “, 556(b)(2)” after “545(b)(2)”. ## § 505: Additional requirements for organizations described in paragraph (9) or (17) of section 501(c) - § 505: Pub. L. 115–141, § 401(b)(21)(D)(i), substituted “paragraph (9) or (17)” for “paragraph (9), (17), or (20)” in section catchline. - § 505(a): Pub. L. 115–141, § 401(b)(21)(D)(ii), substituted “section 501(c)(9)” for “paragraph (9) or (20) of section 501(c)” in heading. - § 505(a)(1): Pub. L. 115–141, § 401(b)(21)(D)(iii), substituted “section 501(c)(9)” for “paragraph (9) or (20) of subsection (c) of section 501”. - § 505(c)(1): Pub. L. 115–141, § 401(b)(21)(D)(iv), substituted “paragraph (9) or (17)” for “paragraph (9), (17), or (20)” in introductory provisions. ## § 512: Unrelated business taxable income - § 512(a)(3): Pub. L. 115–141, § 401(b)(21)(G), substituted “or (17)” for “(17), or (20)” in heading. - § 512(a)(3)(A): Pub. L. 115–141, § 401(b)(21)(E), substituted “or (17)” for “(17), or (20)”. - § 512(a)(3)(B)(ii): Pub. L. 115–141, § 401(b)(21)(F), substituted “or (17)” for “, (17), or (20)”. - § 512(a)(3)(C), § 512(a)(3)(D): Pub. L. 115–141, § 401(b)(21)(E), substituted “or (17)” for “(17), or (20)”. - § 512(a)(3)(E): Pub. L. 115–141, § 401(b)(21)(F), (H), substituted “or (17)” for “, (17), or (20)” in subpar. heading and text of cl. (i). - § 512(b)(19)(H)(iii): Pub. L. 115–141, § 401(a)(126), substituted “clause (i)” for “clause (i)(II)”. ## § 529: Qualified tuition programs - § 529(c)(3)(B)(v): Pub. L. 115–141, § 101(l)(15), substituted “American Opportunity” for “Hope” in heading. - § 529(c)(6): Pub. L. 115–141, § 401(a)(127), substituted “a Coverdell” for “an Coverdell”. - § 529(e)(3)(A): Pub. L. 115–141, § 401(a)(128), substituted comma for semicolon at end of cl. (i) and inserted “, and” at end of cl. (ii). ## § 529A: Qualified ABLE programs - § 529A(c)(1): Pub. L. 115–141, § 101(o), struck out subpar. (D) which related to operating rules. - § 529A(d)(4): Pub. L. 115–141, § 401(a)(129), substituted “Stephen Beck, Jr., ABLE Act of 2014” for “Achieving a Better Life Experience Act of 2014”. - § 529A(e)(4): Pub. L. 115–141, § 401(a)(130), substituted “section 152(d)(2)(B)” for “subparagraph section 152(d)(2)(B)”. ## § 530: Coverdell education savings accounts - § 530(b)(3)(A)(iii): Pub. L. 115–141, § 401(b)(23)(A), struck out “(as defined in section 170(e)(6)(F)(i))” before “or Internet”. - § 530(b)(3)(C): Pub. L. 115–141, § 401(b)(23)(B), added subpar. (C). - § 530(d)(2)(C): Pub. L. 115–141, § 101(l)(16), substituted “American Opportunity” for “Hope” in heading. - § 530(d)(9)(B): Pub. L. 115–141, § 401(a)(131), substituted “by” for “by the”. ## § 542: Definition of personal holding company - § 542(c)(5): Pub. L. 115–141, § 401(a)(132), substituted semicolon for comma at end. - § 542(c)(7): Pub. L. 115–141, § 401(a)(133), substituted “a small business investment” for “A small business investment”. ## § 543: Personal holding company income - § 543(a)(2)(B)(ii): Pub. L. 115–141, § 401(a)(134), substituted “section 563(c)” for “section 563(d)”. - § 543(d)(5)(A)(ii): Pub. L. 115–141, § 401(a)(135), substituted “section 563(c)” for “section 563(d)”. ## § 593: Reserves for losses on loans - § 593(b)(2)(D)(iv): Pub. L. 115–141 struck out “(determined without regard to section 596)” after “received deduction”. ## § 597: Treatment of transactions in which Federal financial assistance provided - § 597(c)(1): Pub. L. 115–141 struck out “or section 21A of the Federal Home Loan Bank Act” after “National Housing Act”. ## § 613: Percentage depletion - § 613(a): Pub. L. 115–141 substituted “any deduction under section 199A” for “the deduction under section 199A”. ## § 613A: Limitations on percentage depletion in case of oil and gas wells - § 613A(c)(6): Pub. L. 115–141, § 401(b)(26), struck out subpar. (H) which related to temporary suspension of taxable income limit with respect to marginal production. - § 613A(c)(7)(B): Pub. L. 115–141, § 401(a)(136), substituted “taxpayer’s natural gas” for “taxpayers natural gas”. ## § 642: Special rules for credits and deductions - § 642(c)(1): Pub. L. 115–141 substituted “other than” for “other then”. ## § 664: Charitable remainder trusts - § 664(g)(3)(E): Pub. L. 115–141 substituted “limitation under section 415(c)” for “limitations under sections 415(c) and (e)”. ## § 706: Taxable years of partner and partnership - § 706(b)(5): Pub. L. 115–141 substituted “section 584(i)” for “section 584(h)”. ## § 751: Unrealized receivables and inventory items - § 751(c): Pub. L. 115–141 substituted “and sections” for “and, sections” in two places in concluding provisions. ## § 807: Rules for certain reserves - § 807(e)(5)(A)(i): Pub. L. 115–141 substituted “subparagraph (B)” for “subparagraph (C)”. ## § 831: Tax on insurance companies other than life insurance companies - § 831(b)(2)(B)(i)(II): Pub. L. 115–141, § 101(r)(1), substituted “relevant specified assets” for “specified assets”. - § 831(b)(2)(B)(ii), § 831(b)(2)(B)(iii): Pub. L. 115–141, § 101(r)(2), added cls. (ii) and (iii). Former cl. (ii) redesignated (iv). - § 831(b)(2)(B)(iv): Pub. L. 115–141, § 101(r)(2), (3)(A), redesignated cl. (ii) as (iv) and substituted “this subparagraph” for “clause (i)(II)” in introductory provisions. - § 831(b)(2)(B)(iv)(I): Pub. L. 115–141, § 101(r)(3)(B), amended subcl. (I) generally. Prior to amendment, text read as follows: “The term ‘specified holder’ means, with respect to any insurance company, any individual who holds (directly or indirectly) an interest in such insurance company and who is a spouse or lineal descendant (including by adoption) of an individual who holds an interest (directly or indirectly) in the specified assets with respect to such insurance company.” - § 831(b)(2)(D), § 831(b)(2)(E): Pub. L. 115–141, § 101(r)(4), added subpar. (D) and redesignated former subpar. (D) as (E). - § 831(c): Pub. L. 115–141, § 401(a)(142), substituted “section 816(a).” for “section 816(a)).” ## § 832: Insurance company taxable income - § 832(b)(7)(E)(ii)(II): Pub. L. 115–141 substituted period for comma at end. ## § 852: Taxation of regulated investment companies and their shareholders - § 852(a)(1)(B): Pub. L. 115–141, § 401(a)(144), substituted “265 and” for “265,”. - § 852(b)(2)(D): Pub. L. 115–141, § 401(a)(145), substituted “The deduction” for “the deduction”. ## § 856: Definition of real estate investment trust - § 856(c)(7)(A), § 856(c)(7)(B): Pub. L. 115–141, § 401(a)(146), in introductory provisions, substituted “paragraph (4)(B)(iv)” for “paragraph (4)(B)(iii)”. - § 856(c)(9)(A): Pub. L. 115–141, § 101(n)(1), designated existing provisions as cl. (i), inserted heading, and added cl. (ii). - § 856(c)(9)(B): Pub. L. 115–141, § 101(n)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) related to certain personal property mortgaged in connection with real property. - § 856(m)(1), § 856(m)(3)(A), § 856(m)(4): Pub. L. 115–141, § 401(a)(147), in introductory provisions, substituted “subsection (c)(4)(B)(iv)” for “subsection (c)(4)(B)(iii)”. - § 856(m)(5): Pub. L. 115–141, § 401(a)(147), substituted “subsection (c)(4)(B)(iv)” for “subsection (c)(4)(B)(iii)”. - § 856(m): Pub. L. 115–141, § 401(b)(28), struck out par. (6) which related to transition rule. ## § 857: Taxation of real estate investment trusts and their beneficiaries - § 857(b)(6)(J): Pub. L. 115–141 substituted “section 856(c)(10)” for “section 856(c)(8)”. ## § 860: Deduction for deficiency dividends - § 860(f)(2)(A)(ii): Pub. L. 115–141, § 401(a)(149), substituted “decrease” for “decreased”. - § 860(i): Pub. L. 115–141, § 401(a)(150), substituted “willful” for “willfull”. ## § 860G: Other definitions and special rules - § 860G(a)(3)(A)(iii)(III): Pub. L. 115–141 substituted comma for period at end. ## § 861: Income from sources within the United States - § 861(a)(2)(A): Pub. L. 115–141 struck out “other than a corporation which has an election in effect under section 936” after “corporation”. ## § 864: Definitions and special rules - § 864(d)(5): Pub. L. 115–141, § 401(d)(1)(D)(x), amended par. (5) generally. Prior to amendment, par. (5) related to certain provisions that did not apply to any amount treated as interest under par. (1) or (6). - § 864(d)(8): Pub. L. 115–141, § 401(a)(152), substituted “section 956(c)(3)” for “section 956(b)(3)”. - § 864(e)(5)(A): Pub. L. 115–141, § 401(d)(1)(D)(xvii)(IV), struck out “(determined without regard to paragraph (4) of section 1504(b))” after “section 1504” in introductory provisions. - § 864(f): Pub. L. 115–141, § 401(d)(1)(D)(xvii)(V), substituted “paragraph (2)” for “paragraphs (2) and (4)”. - § 864(f): Pub. L. 115–141, § 401(d)(1)(D)(xvii)(V), which directed amendment of par. (2) by substituting “paragraph (2)” for “paragraphs (2) and (4)”, was executed by making the substitution for “paragraph (4)”, to reflect the probable intent of Congress. ## § 865: Source rules for personal property sales - § 865(j)(3): Pub. L. 115–141 substituted “and 933” for “, 933, and 936”. ## § 871: Tax on nonresident alien individuals - § 871(a)(3): Pub. L. 115–141 struck out concluding provisions which read as follows: “For treatment of certain citizens of possessions of the United States, see section 932(c).” ## § 877: Expatriation to avoid tax - § 877(d)(4)(B)(i): Pub. L. 115–141 substituted “in section 957” for “in 957”. ## § 877A: Tax responsibilities of expatriation - § 877A(g)(6): Pub. L. 115–141 substituted “220(f)(4)” for “220(e)(4)”. ## § 897: Disposition of investment in United States real property - § 897(a)(1)(A): Pub. L. 115–141, § 401(a)(155), substituted “section 871(b)(1)” for “section 871(B)(1)”. - § 897(h)(4)(A)(ii): Pub. L. 115–141, § 101(p)(6), repealed Pub. L. 114–113, § 322(b)(2), and provided that cl. (ii) shall be applied as if amendment had never been enacted. See 2015 Amendment note below. - § 897(k)(2): Pub. L. 115–141, § 401(a)(156), substituted “United States real property interest” for “USRPI” in heading. - § 897(k)(2)(B): Pub. L. 115–141, § 101(p)(1)(A), substituted “one” for “1” in introductory provisions. - § 897(k)(2)(B)(i): Pub. L. 115–141, § 101(p)(1)(A), added cl. (i) and struck out former cl. (i) which read as follows: “subparagraph (A)(i) shall not apply to so much of the stock of a real estate investment trust held by a qualified shareholder as bears the same ratio to the value of the interests (other than interests held solely as a creditor) held by such applicable investors in the qualified shareholder bears to value of all interests (other than interests held solely as a creditor) in the qualified shareholder, and”. - § 897(k)(2)(B)(ii): Pub. L. 115–141, § 101(p)(1)(A), substituted “the applicable percentage of the” for “a percentage equal to the ratio determined under clause (i) of the”. - § 897(k)(2)(D): Pub. L. 115–141, § 101(p)(2), substituted “subsection” for “paragraph” in introductory provisions. - § 897(k)(2)(E): Pub. L. 115–141, § 101(p)(3), substituted “and (D)” for “and (C) and paragraph (4)”. - § 897(k)(2)(F): Pub. L. 115–141, § 101(p)(1)(B), added subpar. (F). - § 897(k)(3)(B)(i): Pub. L. 115–141, § 101(p)(4), substituted “which—” for “which, under the comprehensive income tax treaty described in subparagraph (A)(i), is eligible”, added subcl. (I), and inserted “(II) is eligible under such treaty” before “for a reduced rate”. - § 897(k)(3)(B)(ii)(II): Pub. L. 115–141, § 101(p)(5)(A), inserted “and” at end. - § 897(k)(3)(B)(ii)(III): Pub. L. 115–141, § 101(p)(5)(B), substituted “domestic corporation” for “United States corporation”. - § 897(l): Pub. L. 115–141, § 101(q)(1), substituted “Exception for qualified foreign pension funds” for “Exception for interests held by foreign pension funds” in heading. - § 897(l)(1): Pub. L. 115–141, § 101(q)(1), amended par. (1) generally. Prior to amendment, text read as follows: “This section shall not apply to any United States real property interest held directly (or indirectly through 1 or more partnerships) by, or to any distribution received from a real estate investment trust by— - § 897(l)(2)(B): Pub. L. 115–141, § 101(q)(2), amended subpar.(B) generally. Prior to amendment, subpar. (B) read as follows: “which is established to provide retirement or pension benefits to participants or beneficiaries that are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered,”. - § 897(l)(2)(D): Pub. L. 115–141, § 101(q)(3), substituted “with respect to which annual information about its beneficiaries is provided, or is otherwise available, to the relevant tax authorities” for “provides annual information reporting about its beneficiaries to the relevant tax authorities”. - § 897(l)(2)(E)(i): Pub. L. 115–141, § 101(q)(4)(A), substituted “such entity or arrangement” for “such entity”. - § 897(l)(2)(E)(ii): Pub. L. 115–141, § 101(q)(4)(B), substituted “, or such income is excluded from the gross income of such entity or arrangement or is taxed at a reduced rate” for “or such income is taxed at a reduced rate”. ## § 901: Taxes of foreign countries and of possessions of United States - § 901(g)(2): Pub. L. 115–141 inserted “(as in effect on the day before the date of the enactment of the Tax Technical Corrections Act of 2018)” after “section 936”. ## § 904: Limitation on credit - § 904(b)(4), § 904(b)(5): Pub. L. 115–141, § 401(d)(1)(D)(xiii), redesignated par. (5) as (4) and struck out former par. (4). Prior to amendment, text of par. (4) read as follows: “For purposes of subsection (a), in the case of a corporation, the taxable income shall not include any portion thereof taken into account for purposes of the credit (if any) allowed by section 936 (without regard to subsections (a)(4) and (i) thereof).” - § 904(d)(2)(B)(ii): Pub. L. 115–141, § 401(a)(157), inserted “subparagraph (E)(ii), or paragraph (3)(H),” after “Except as provided in clause (iii),” and struck out “, except as provided in subparagraph (E)(iii) or paragraph (3)(I),” after “includes”. - § 904(f)(1): Pub. L. 115–141, § 401(d)(1)(D)(xiv), struck out “and section 936” after “subpart” in introductory provisions. ## § 907: Special rules in case of foreign oil and gas income - § 907(c)(3)(C): Pub. L. 115–141, § 401(a)(158), substituted comma for period at end. - § 907(f)(1): Pub. L. 115–141, § 401(a)(159), substituted “years,” for “year,”. ## § 911: Citizens or residents of the United States living abroad - § 911(d)(8)(B)(i): Pub. L. 115–141 substituted “(50 U.S.C. 4301 et seq.)” for “(50 U.S.C. App. 1 et seq.)”. ## § 912: Exemption for certain allowances - § 912(1)(B): Pub. L. 115–141 substituted “(50 U.S.C. 3505)” for “(50 U.S.C., sec. 403e)”. ## § 956: Investment of earnings in United States property - § 956(c)(2)(E): Pub. L. 115–141, § 401(a)(162), substituted “which are contracts described in section 953(e)(2)” for “which are not contracts described in section 953(a)(1)”. - § 956(e): Pub. L. 115–141, § 401(a)(163), substituted “provisions” for “provisons”. ## § 957: Controlled foreign corporations; United States persons - § 957(b): Pub. L. 115–141 substituted “contracts not described in section 953(e)(2)” for “contracts described in section 953(a)(1)”. ## § 992: Requirements of a domestic international sales corporation - § 992(d)(6), § 992(d): Pub. L. 115–141 redesignated par. (7) as (6) and struck out former par. (6) which read as follows: “a China Trade Act corporation receiving the special deduction provided in section 941(a),”. ## § 993: Definitions and special rules - § 993: Pub. L. 115–141, inserted “and special rules” after “Definitions” in section catchline. ## § 1016: Adjustments to basis - § 1016(a)(3)(D): Pub. L. 115–141, § 401(a)(166), inserted “as in effect prior to its repeal by the Tax Reform Act of 1986” before “(or the corresponding provisions of prior income tax laws)”. - § 1016(a)(27): Pub. L. 115–141, § 401(d)(4)(B)(iv), struck out par. (27) which read as follows: “in the case of a residence with respect to which a credit was allowed under section 1400C, to the extent provided in section 1400C(h),”. ## § 1033: Involuntary conversions - § 1033(h)(2): Pub. L. 115–141 inserted “is” before “located”. ## § 1035: Certain exchanges of insurance policies - § 1035(a)(1): Pub. L. 115–141 struck out “or” after semicolon at end. ## § 1059: Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends - § 1059(d)(3): Pub. L. 115–141 substituted “and there shall not be taken into account any day which is more than 2 years after the date on which such share becomes ex-dividend.” for “; except that ‘2 years’ shall be substituted for the number of days specified in subparagraph (B) of section 246(c)(3).” ## § 1092: Straddles - § 1092(a)(2)(B): Pub. L. 115–141, § 401(a)(170), substituted “with respect to other” for “with respect other” in concluding provisions. - § 1092(c)(4)(E): Pub. L. 115–141, § 401(a)(171), struck out “(other than subparagraph (B) thereof)” after “paragraphs (3)” in concluding provisions. ## § 1202: Partial exclusion for gain from certain small business stock - § 1202(a)(2)(B): Pub. L. 115–141, § 401(d)(4)(B)(v), inserted “(as in effect before its repeal)” after “1400B(b)”. - § 1202(e)(4)(B), § 1202(e)(4)(C), § 1202(e)(4): Pub. L. 115–141, § 401(d)(1)(D)(xv), redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B) which read as follows: “a corporation with respect to which an election under section 936 is in effect or which has a direct or indirect subsidiary with respect to which such an election is in effect,”. ## § 1223: Holding period of property - § 1223(13): Pub. L. 115–141 substituted “subsections (a)(2) and (c)(2)(A) of section 1202” for “sections 1202(a)(2), 1202(c)(2)(A), 1400B(b), and 1400F(b)”. ## § 1245: Gain from dispositions of certain depreciable property - § 1245(a)(3)(C): Pub. L. 115–141 struck out “, 185” after “179E”. ## § 1250: Gain from dispositions of certain depreciable realty - § 1250(d)(3): Pub. L. 115–141 substituted “paragraph (6)” for “paragraph (9)”. ## § 1252: Gain from disposition of farm land - § 1252(a)(1): Pub. L. 115–141, § 401(b)(32)(A), struck out “during a taxable year beginning” after “disposed of” in introductory provisions. - § 1252(a)(1)(A): Pub. L. 115–141, § 401(b)(32)(B), substituted “section” for “sections” and “for expenditures” for “and 182 (as in effect on the day before the date of the enactment of the Tax Reform Act of 1986) for expenditures”. - § 1252(a)(2): Pub. L. 115–141, § 401(b)(32)(C), substituted “section” for “sections” and struck out “or 182 (relating to expenditures by farmers for clearing land)” before period at end. ## § 1255: Gain from disposition of section 126 property - § 1255(b)(2): Pub. L. 115–141 substituted “170(e)” for “170(e),”. ## § 1256: Section 1256 contracts marked to market - § 1256(e)(3)(B), § 1256(e)(3)(C): Pub. L. 115–141 substituted “section 461(k)(4)” for “section 464(e)(2)”. ## § 1257: Disposition of converted wetlands or highly erodible croplands - § 1257(c)(1): Pub. L. 115–141, § 401(a)(177), substituted “section 1201(a)(7)” for “section 1201(4)” and “16 U.S.C. 3801(7)” for “16 U.S.C. 3801(4)” in introductory provisions. - § 1257(c)(2): Pub. L. 115–141, § 401(a)(178), substituted “section 1201(a)(10)” for “section 1201(6)” and “16 U.S.C. 3801(10)” for “16 U.S.C. 3801(6)”. ## § 1258: Recharacterization of gain from certain financial transactions - § 1258(d)(5)(C): Pub. L. 115–141 substituted “section 461(k)(4)” for “section 464(e)(2)” in introductory provisions. ## § 1271: Treatment of amounts received on retirement or sale or exchange of debt instruments - § 1271(a)(2)(A)(ii): Pub. L. 115–141, § 401(c)(1)(D), substituted “section 1272(a)(7)” for “subsection (a)(7) or (b)(4) of section 1272”. - § 1271(a)(2)(B): Pub. L. 115–141, § 401(c)(1)(A)(ii), struck out “(and paragraph (2) of subsection (c))” after “This paragraph” in introductory provisions. - § 1271(b)(1): Pub. L. 115–141, § 401(c)(1)(E), amended par. (1) generally. Prior to amendment, text read as follows: “This section shall not apply to— - § 1271(c), § 1271: Pub. L. 115–141, § 401(c)(1)(A)(i), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to special rule for certain obligations with respect to which original issue discount not currently includible. ## § 1272: Current inclusion in income of original issue discount - § 1272(a): Pub. L. 115–141, § 401(c)(1)(F)(i), struck out “on debt instruments issued after July 1, 1982,” after “discount” in heading. - § 1272(a)(1): Pub. L. 115–141, § 401(c)(1)(F)(ii), struck out “issued after July 1, 1982” before “, an amount equal to”. - § 1272(a)(2)(D), § 1272(a)(2): Pub. L. 115–141, § 401(c)(3)(A), redesignated subpar. (E) as (D) and struck out former subpar. (D). Prior to amendment, text of subpar. (D) read as follows: “Any obligation issued by a natural person before March 2, 1984.” - § 1272(b), § 1272(c), § 1272: Pub. L. 115–141, § 401(c)(1)(B), redesignated subsecs. (c) and (d) as (b) and (c), respectively, and struck out former subsec. (b) which related to ratable inclusion retained for corporate debt instruments issued before July 2, 1982. ## § 1274: Determination of issue price in the case of certain debt instruments issued for property - § 1274(b)(3)(B)(i): Pub. L. 115–141 substituted “section 6662(d)(2)(C)(ii)” for “section 6662(d)(2)(C)(iii)”. ## § 1276: Disposition gain representing accrued market discount treated as ordinary income - § 1276(a)(4): Pub. L. 115–141 substituted “871(a),” for “871(a),,”. ## § 1278: Definitions and special rules - § 1278(a)(4)(B): Pub. L. 115–141, § 401(c)(1)(G), struck out “or (b)(4)” after “1272(a)(7)”. - § 1278(b)(1): Pub. L. 115–141, § 401(a)(181), substituted “871(a),” for “871(a),,” in concluding provisions. ## § 1286: Tax treatment of stripped bonds - § 1286(a): Pub. L. 115–141, § 401(c)(2)(B), struck out “after July 1, 1982,” before “a stripped bond” in introductory provisions. - § 1286(b): Pub. L. 115–141, § 401(c)(2)(B), struck out “after July 1, 1982,” before “disposes of the bond” in introductory provisions. - § 1286(c): Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to retention of existing law for stripped bonds purchased before July 2, 1982. - § 1286(d): Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). - § 1286(d)(5): Pub. L. 115–141, § 401(c)(2)(C), struck out at end “This paragraph shall apply for purposes of subsection (c) only in the case of purchases after July 1, 1982.” - § 1286(e): Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d). - § 1286(f): Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (g) as (f). Former subsec. (f) redesignated (e). - § 1286(f): Pub. L. 115–141, § 401(a)(182), substituted “and section 305(e),” for “and 305(e),”. - § 1286: Pub. L. 115–141, § 401(c)(2)(A), redesignated subsec. (g) as (f). ## § 1291: Interest on tax deferral - § 1291(e): Pub. L. 115–141 substituted “subsections (c), (d), and (e)” for “subsections (c) and (d) (e),” in introductory provisions. ## § 1298: Special rules - § 1298(b)(5)(B): Pub. L. 115–141, § 401(a)(184), substituted “section 951(c)” for “section 951(f)”. - § 1298(d)(2)(A): Pub. L. 115–141, § 401(a)(185), substituted “section 1297(a)(2)” for “section 1296(a)(2)”. - § 1298(e)(2)(A): Pub. L. 115–141, § 401(d)(1)(D)(viii)(III), substituted “section 367(d)(4)” for “section 936(h)(3)(B)”. - § 1298(e)(2)(B)(ii): Pub. L. 115–141, § 401(a)(186), substituted “provisions” for “provisons”. ## § 1355: Definitions and special rules - § 1355(f)(3): Pub. L. 115–141 substituted “on which” for “of which” in introductory provisions. ## § 1358: Allocation of credits, income, and deductions - § 1358(b)(1): Pub. L. 115–141, § 401(a)(188), substituted “section 1352(2)” for “section 1352(a)(2)”. - § 1358(c)(2): Pub. L. 115–141, § 401(a)(189), substituted “a person’s” for “an person’s”. ## § 1361: S corporation defined - § 1361(b)(2)(C), § 1361(b)(2): Pub. L. 115–141, § 401(d)(1)(D)(xvi), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: “a corporation to which an election under section 936 applies, or”. - § 1361(c)(2)(B)(vi): Pub. L. 115–141, § 109(a), substituted “the shareholder” for “a shareholder”. - § 1361(f)(2): Pub. L. 115–141, § 401(a)(190), substituted “1813(w)(1))),” for “1813(w)(1)),” in introductory provisions. ## § 1362: Election; revocation; termination - § 1362(d)(3)(C)(v): Pub. L. 115–141, § 401(a)(190), substituted “1813(w)(1))),” for “1813(w)(1)),” in introductory provisions. - § 1362(f): Pub. L. 115–141, § 401(a)(191), substituted “may be, during” for “may be during” in concluding provisions. ## § 1366: Pass-thru of items to shareholders - § 1366(e): Pub. L. 115–141 substituted “section 704(e)(2)” for “section 704(e)(3)”. ## § 1368: Distributions - § 1368(f)(2): Pub. L. 115–141 substituted “is included” for “in included”. ## § 1374: Tax imposed on certain built-in gains - § 1374(d)(2)(B): Pub. L. 115–141 struck out at end “The preceding sentence shall apply only in the case of a corporation treated as an S corporation by reason of an election made on or after March 31, 1988.” ## § 1391: Designation procedure - § 1391(g)(3)(E)(ii): Pub. L. 115–141 substituted “the Interior” for “Interior”. ## § 1394: Tax-exempt enterprise zone facility bonds - § 1394(b)(3)(B)(i)(II): Pub. L. 115–141 substituted “subsections” for “subsection”. ## § 1397B: Nonrecognition of gain on rollover of empowerment zone investments - § 1397B(b)(1)(B): Pub. L. 115–141, § 401(d)(5)(B)(iv), added subpar. (B). - § 1397B(b)(1)(B): Pub. L. 115–141, § 401(d)(4)(B)(vii), struck out subpar. (B). Text read as follows: “The District of Columbia Enterprise Zone shall not be treated as an empowerment zone for purposes of this section.” - § 1397B(b)(5): Pub. L. 115–141, § 401(d)(5)(B)(v), substituted “which is sold, the taxpayer’s holding period for such asset and the asset referred to in subsection (a)(1) shall be determined without regard to section 1223.” for “which is sold— ## § 1397C: Enterprise zone business defined - § 1397C(d)(5)(B): Pub. L. 115–141 substituted “subparagraph (A) or (B)” for “subparagraphs (A) or (B)” in introductory provisions. ## § 1402: Definitions - § 1402(a)(1): Pub. L. 115–141, § 401(a)(197), substituted “section 1233(a)(2)” for “section 1233(2)” and “16 U.S.C. 3833(a)(2)” for “16 U.S.C. 3833(2)”. - § 1402(b): Pub. L. 115–141, § 401(a)(198), substituted “3211.” for “3211,.” in concluding provisions. ## § 1446: Withholding of tax on foreign partners’ share of effectively connected income - § 1446: Pub. L. 115–141 substituted “Withholding of tax” for “Withholding tax” in section catchline. ## § 1504: Definitions - § 1504(b)(4), § 1504(b)(5), § 1504(b)(6), § 1504(b): Pub. L. 115–141 redesignated pars. (6) to (8) as (4) to (6), respectively, and struck out former par. (4) which read as follows: “Corporations with respect to which an election under section 936 (relating to possession tax credit) is in effect for the taxable year.” ## § 2031: Definition of gross estate - § 2031(c)(1)(B): Pub. L. 115–141, § 401(a)(200), substituted “(B) $500,000.” for “(II) $500,000.” - § 2031(c)(2): Pub. L. 115–141, § 401(a)(201), substituted “paragraph (5))).” for “paragraph (5)).” ## § 2055: Transfers for public, charitable, and religious uses - § 2055(e)(3)(G): Pub. L. 115–141 substituted “subparagraph (J))” for “subparagraph (J)”. ## § 2106: Taxable estate - § 2106(a)(4): Pub. L. 115–141 inserted “section” before “2058(a).” ## § 2522: Charitable and similar gifts - § 2522(c)(1): Pub. L. 115–141 substituted “gift to or for” for “gift to of for”. ## § 2523: Gift to spouse - § 2523(g)(1): Pub. L. 115–141, § 401(a)(205), substituted “beneficiary who is not a charitable beneficiary” for “noncharitable beneficiary”. - § 2523(g)(2): Pub. L. 115–141, § 401(a)(206), substituted “term ‘charitable beneficiary’ ” for “term ‘noncharitable beneficiary’ ”. ## § 3101: Rate of tax - § 3101(a): Pub. L. 115–141 inserted period at end. ## § 3111: Rate of tax - § 3111(d): Pub. L. 115–141, § 401(b)(34), struck out subsec. (d) which provided for a special exemption for certain individuals hired in 2010. - § 3111(e)(5)(B): Pub. L. 115–141, § 401(a)(208), substituted “has the meaning” for “has meaning”. ## § 3121: Definitions - § 3121(b)(5)(B)(i)(V): Pub. L. 115–141, § 401(a)(209), substituted “section 104(e)(2)” for “section 105(e)(2)”. - § 3121(b)(5)(E): Pub. L. 115–141, § 401(a)(325)(A), substituted “United States Court of Federal Claims” for “United States Claims Court”. - § 3121(b)(5)(H)(i): Pub. L. 115–141, § 401(a)(210), inserted comma after “1997”. ## § 3127: Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs - § 3127(b)(3): Pub. L. 115–141 struck out “or 222(b)” after “section 203”. ## § 3221: Rate of tax - § 3221(c), § 3221: Pub. L. 115–141 redesignated subsec. (d) as (c) and struck out former subsec. (c) which provided for a special rate for certain individuals hired in 2010. ## § 3301: Rate of tax - § 3301: Pub. L. 115–141 substituted “equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).” for “equal to— ## § 3302: Credits against tax - § 3302(c)(2): Pub. L. 115–141, § 401(b)(38), struck out at beginning of concluding provisions “The provisions of the preceding sentence shall not be applicable with respect to the taxable year beginning January 1, 1975, or any succeeding taxable year which begins before January 1, 1980; and, for purposes of such sentence, January 1, 1980, shall be deemed to be the first January 1 occurring after January 1, 1974, and consecutive taxable years in the period commencing January 1, 1980, shall be determined as if the taxable year which begins on January 1, 1980, were the taxable year immediately succeeding the taxable year which began on January 1, 1974.” - § 3302(f)(2): Pub. L. 115–141, § 401(b)(39)(B), struck out concluding provisions which read as follows: “The requirements of subparagraphs (C) and (D) shall not apply to taxable years 1981 and 1982.” - § 3302(f)(2)(D): Pub. L. 115–141, § 401(b)(39)(A), struck out “(or, for purposes of applying this subparagraph to taxable year 1983, September 30, 1981)” before period at end. ## § 3304: Approval of State laws - § 3304(a)(4)(G)(ii): Pub. L. 115–141 substituted “section 6402(f)(4)(C)” for “section 6402(f)(4)(B)”. ## § 3306: Definitions - § 3306(b)(5)(F): Pub. L. 115–141, § 401(a)(212), substituted comma for semicolon at end. - § 3306(c)(19): Pub. L. 115–141, § 401(a)(213), substituted “service” for “Service”. - § 3306(u): Pub. L. 115–141, § 401(a)(214), substituted “25 U.S.C. 5304(e)” for “25 U.S.C. 450b(e)”. - § 3306(v): Pub. L. 115–141, § 401(a)(215), substituted “this section” for “this part” in introductory provisions. ## § 3309: State law coverage of services performed for nonprofit organizations or governmental entities - § 3309(d): Pub. L. 115–141 substituted “25 U.S.C. 5304(e)” for “25 U.S.C. 450b(e)”. ## § 3401: Definitions - § 3401(a): Pub. L. 115–141 made numerous technical amendments to pars. and subpars. throughout subsec. (a), resulting in the appearance of a comma or “, or” at end. ## § 3509: Determination of employer’s liability for certain employment taxes - § 3509(d)(1)(C): Pub. L. 115–141 substituted “section 3402(d)” for “sections 3402(d)”. ## § 4042: Tax on fuel used in commercial transportation on inland waterways - § 4042(b)(1): Pub. L. 115–141, § 401(b)(40), struck out subpar. (C) which read as follows: “the deficit reduction rate.” - § 4042(b)(2): Pub. L. 115–141, § 401(b)(41), struck out subpar. (C) which read as follows: “The deficit reduction rate is— ## § 4051: Imposition of tax on heavy trucks and trailers sold at retail - § 4051(a)(3): Pub. L. 115–141 inserted closing parenthesis before period at end. ## § 4081: Imposition of tax - § 4081(d)(2)(B): Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”. ## § 4083: Definitions; special rule; administrative authority - § 4083(b): Pub. L. 115–141 substituted “October 1, 2018” for “April 1, 2018”. ## § 4104: Information reporting for persons claiming certain tax benefits - § 4104(a)(1): Pub. L. 115–141 substituted “sections 34” for “section 34”. ## § 4221: Certain tax-free sales - § 4221(a): Pub. L. 115–141 deleted comma after “section 4051” in concluding provisions. ## § 4261: Imposition of tax - § 4261(b)(1): Pub. L. 115–141, § 401(b)(42), substituted “a tax in the amount of $3.00.” for “a tax in the amount determined in accordance with the following table for the period in which the segment begins:” and table which set out tax amounts ranging from $1.00 to $3.00 for segments beginning after Sept. 30, 1997, to 2002 and thereafter. - § 4261(j): Pub. L. 115–141, § 202(c)(2), substituted “September 30, 2018” for “March 31, 2018”. - § 4261(k)(1)(A)(ii): Pub. L. 115–141, § 202(b)(1), substituted “September 30, 2018” for “March 31, 2018”. ## § 4271: Imposition of tax - § 4271(d)(1)(A)(ii): Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”. ## § 4481: Imposition of tax - § 4481(d): Pub. L. 115–141 amended subsec. (d) generally. Prior to amendment, text read as follows: ## § 4612: Definitions and special rules - § 4612(e)(2)(B)(ii)(I): Pub. L. 115–141 substituted “were transferred” for “were tranferred”. ## § 4958: Taxes on excess benefit transactions - § 4958(f)(1)(D): Pub. L. 115–141 substituted comma for period at end. ## § 4961: Abatement of second tier taxes where there is correction - § 4961(c)(1): Pub. L. 115–141 substituted “United States Court of Federal Claims” for “United States Claims Court” in heading. ## § 4971: Taxes on failure to meet minimum funding standards - § 4971(b): Pub. L. 115–141, § 401(a)(225), which directed substitution of “minimum required contribution, accumulated funding deficiency, or CSEC accumulated funding deficiency, whichever is applicable” for “minimum required contribution,” and all that followed through “whichever is applicable”, resulted in no change in text of concluding provisions after the probable intent execution of Pub. L. 113–97, § 202(c)(8)(B)(ii). See 2014 Amendment note below. Had the amendment by Pub. L. 113–97 not been executed, amendment by Pub. L. 115–141 would still require execution as the probable intent of Congress because the original text directed to be stricken would have read “minimum required contribution or accumulated funding deficiency, whichever is applicable”, with no comma following “contribution”. - § 4971(c)(3): Pub. L. 115–141, § 401(a)(226), substituted “applicable, and ending” for “applicable and ending” in introductory provisions. - § 4971(d): Pub. L. 115–141, § 401(b)(44), struck out concluding provisions which read as follows: “In the case of a multiemployer plan which is in reorganization under section 418, the same notice and opportunity shall be provided to the Pension Benefit Guaranty Corporation.” - § 4971(f)(1)(B): Pub. L. 115–141, § 401(a)(227), substituted “applicable, for” for “applicable for”. - § 4971(g)(4)(C)(ii): Pub. L. 115–141, § 401(a)(228), substituted “section 432(j)(9)” for “section 432(i)(9)”. ## § 4975: Tax on prohibited transactions - § 4975(d)(3): Pub. L. 115–141, § 401(a)(229), substituted “a leveraged” for “an leveraged” in introductory provisions. - § 4975(d)(16)(A): Pub. L. 115–141, § 401(a)(190), substituted “1813(w)(1))),” for “1813(w)(1)),”. - § 4975(d)(17): Pub. L. 115–141, § 401(a)(230), substituted “any transaction” for “Any transaction” in introductory provisions. - § 4975(d)(21): Pub. L. 115–141, § 401(a)(231), substituted “person” for “person person” in introductory provisions. - § 4975(f)(8)(C)(iv)(II): Pub. L. 115–141, § 401(a)(232), inserted “subsection” before “(d)(17)(A)(ii)”. - § 4975(f)(8)(F)(i)(I): Pub. L. 115–141, § 401(a)(233), struck out comma after “adviser”. - § 4975(f)(8)(F)(i)(V): Pub. L. 115–141, § 401(a)(234), inserted “of” before “the manner”. ## § 4980B: Failure to satisfy continuation coverage requirements of group health plans - § 4980B(f)(1): Pub. L. 115–141, § 401(a)(235), substituted “section 1928(h)(6) of the Social Security Act (42 U.S.C. 1396s(h)(6))” for “section 2162 of the Public Health Service Act”. - § 4980B(f)(5)(C)(iii): Pub. L. 115–141, § 401(a)(236), substituted “section 2704(c)(2)” for “section 2701(c)(2)” in concluding provisions. ## § 4980H: Shared responsibility for employers regarding health coverage - § 4980H(c)(2)(F): Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans Administration” in heading. ## § 5054: Determination and collection of tax on beer - § 5054(a)(3)(B): Pub. L. 115–141 substituted “section” for “sections”. ## § 5066: Distilled spirits for use of foreign embassies, legations, etc. - § 5066(d): Pub. L. 115–141 substituted “section 5001(a)(4)” for “section 5001(a)(5)”. ## § 5182: Cross references - § 5182: Pub. L. 115–141 substituted “section 5121” for “section 5112”. ## § 5273: Sale, use, and recovery of denatured distilled spirits - § 5273(e)(2): Pub. L. 115–141 substituted “section 5001(a)(5)” for “section 5001(a)(6)”. ## § 5314: Special applicability of certain provisions - § 5314(a)(2): Pub. L. 115–141 substituted “section 5001(a)(9)” for “section 5001(a)(10)” in introductory provisions. ## § 5392: Definitions - § 5392(f): Pub. L. 115–141 substituted “section 117(a)(5)” for “section 17(a)(5)”. ## § 5512: Control of products after manufacture - § 5512: Pub. L. 115–141 substituted “section 5001(a)(6)” for “section 5001(a)(7)”. ## § 5601: Criminal penalties - § 5601(a)(15): Pub. L. 115–141 substituted “withdraws,” for “Withdraws,”. ## § 5603: Penalty relating to records, returns, and reports - § 5603: Pub. L. 115–141 inserted comma after “returns” in section catchline. ## § 5681: Penalty relating to signs - § 5681(b): Pub. L. 115–141 substituted “who meets the requirements of section 5121(a) and section 5124 (or who is exempt from such requirements by reason of section 5121(b))” for “who has paid the special tax (or who is exempt from payment of such special tax by reason of the provisions of section 5113(a))”. ## § 5701: Rate of tax - § 5701(e): Pub. L. 115–141 substituted “manufactured” for “manufacturered” in introductory provisions. ## § 5847: Effect on other laws - § 5847: Pub. L. 115–141 substituted “section 38 of the Arms Export Control Act (22 U.S.C. 2778)” for “section 414 of the Mutual Security Act of 1954”. ## § 6011: General requirement of return, statement, or list - § 6011(e)(2): Pub. L. 115–141, § 301(a)(2), struck out concluding provisions which read as follows: “Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.” - § 6011(e)(5): Pub. L. 115–141, § 301(a)(1), added par. (5). ## § 6012: Persons required to make returns of income - § 6012(a)(6): Pub. L. 115–141, § 401(a)(255), struck out “and” after “year;”. - § 6012(a)(7): Pub. L. 115–141, § 401(a)(256), substituted “year; and” for “year.” - § 6012(a)(8): Pub. L. 115–141, § 401(a)(257), substituted “section 63(c)(2)(C);” for “section 63(c)(2)(D).” ## § 6031: Return of partnership income - § 6031(b): Pub. L. 115–141 substituted “Information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates, except—” for “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” and added pars. (1) to (4). ## § 6033: Returns by exempt organizations - § 6033(b)(14): Pub. L. 115–141, § 401(d)(6)(B)(v), struck out “including the amount and use of qualified contributions to which section 1400S(a) applies,” after “disaster relief activities,”. - § 6033(b)(15)(B): Pub. L. 115–141, § 401(a)(258), substituted “statement), and” for “statement).” ## § 6039: Returns required in connection with certain options - § 6039(d)(2): Pub. L. 115–141 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the term ‘employee stock purchase plan’ see section 423(b).” ## § 6049: Returns regarding payments of interest - § 6049(d)(8)(A): Pub. L. 115–141 struck out “or 1400N(l)(6)” after “section 54(g)” and “or 1400N(l)(2)(D), as the case may be” after “section 54(b)(4)”. ## § 6050G: Returns relating to certain railroad retirement benefits - § 6050G(a)(2): Pub. L. 115–141 struck out “(to the extent not previously taken into account under section 72(d)(1))” after “contributions”. ## § 6050H: Returns relating to mortgage interest received in trade or business from individuals - § 6050H(h)(3)(B)(i): Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans Administration” and “Rural Housing Service” for “Rural Housing Administration”. ## § 6058: Information required in connection with certain plans of deferred compensation - § 6058(e): Pub. L. 115–141 redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out former par. (1) which read as follows: “section 408(f),”. ## § 6059: Periodic report of actuary - § 6059(b)(3)(B): Pub. L. 115–141 substituted “that the requirements” for “the requirements” and “with,” for “with.” ## § 6091: Place for filing returns or other documents - § 6091(b)(2)(B)(ii): Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which read as follows: “corporations which claim the benefits of section 936 (relating to possession tax credit),”. - § 6091(b)(2)(B)(ii): Pub. L. 115–141, § 401(a)(266), struck out “and” after “credit),”. - § 6091(b)(2)(B)(iii), § 6091(b)(2)(B): Pub. L. 115–141, § 401(d)(1)(D)(xviii), redesignated cl. (iv) as (iii). Former cl. (iii) redesignated (ii). ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(l)(7): Pub. L. 115–141, § 401(a)(267), struck out “of 1977” after “of 2008” in heading. - § 6103(l)(10)(A): Pub. L. 115–141, § 401(a)(268), substituted “notice submitted under subsection (f)(5)(C)” for “request made under subsection (f)(5)” in introductory provisions. - § 6103(l)(10)(B): Pub. L. 115–141, § 401(a)(269), struck out cl. (i) designation after “(B)” in heading and inserted it before “Any” in text. - § 6103(l)(16)(A): Pub. L. 115–141, § 401(a)(270), substituted “section 6103(b)(6)” for “subsection 6103(b)(6)”. - § 6103(p)(3)(A): Pub. L. 115–141, § 401(a)(271), substituted “subsection (c)” for “subsections (c)”. - § 6103(p)(3)(C)(ii): Pub. L. 115–141, § 401(a)(272), substituted “made.” for “made,”. - § 6103(p)(4): Pub. L. 115–141, § 401(a)(275), substituted “subsection (l)(21),” for “subsection (l)(21),,” in two places in concluding provisions. - § 6103(p)(4): Pub. L. 115–141, § 401(a)(273), substituted “(7)(A)(ii)” for “7(A)(ii)” in introductory provisions. - § 6103(p)(4)(F)(ii): Pub. L. 115–141, § 401(a)(274), substituted “subsection (h)(2)” for “subsections (h)(2)” and “subsection (l)(21),” for “subsection (l)(21),,,” in introductory provisions. ## § 6109: Identifying numbers - § 6109(f): Pub. L. 115–141, § 401(a)(276), struck out “of 1977” after “of 2008” in heading. - § 6109(i)(1)(A)(i): Pub. L. 115–141, § 101(g)(1), substituted “community-based certifying acceptance agent” for “community-based certified acceptance agent”. - § 6109(i)(1)(B): Pub. L. 115–141, § 101(g)(2), substituted “Internal Revenue Service, a community-based certifying acceptance agent approved by the Secretary,” for “Internal Revenue Service”. - § 6109(i)(3)(A): Pub. L. 115–141, § 101(g)(3)(A), inserted “ending after the issuance of such number” after “3 consecutive taxable years” and substituted “on the day after the due date for the return of tax for such third consecutive taxable year” for “on the last day of such third consecutive taxable year”. - § 6109(i)(3)(B)(ii): Pub. L. 115–141, § 101(g)(3)(B), added cl. (ii) and struck out former cl. (ii) which read as follows: “if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years, the earlier of— ## § 6110: Public inspection of written determinations - § 6110(j)(1): Pub. L. 115–141, which directed amendment of subsec. (j)(1)(B) by substituting “United States Court of Federal Claims” for “United States Claims Court”, was executed by making the substitution in concluding provisions of par. (1), to reflect the probable intent of Congress. ## § 6201: Assessment authority - § 6201(a)(1): Pub. L. 115–141 inserted “(or payments under section 6225(c)(2)(B)(i))” after “returns or lists”. ## § 6211: Definition of a deficiency - § 6211(b)(4)(A): Pub. L. 115–141, § 101(l)(17), substituted “subsection (i)” for “subsection (i)(5)”. - § 6211(b)(4)(A): Pub. L. 115–141, § 106(a), substituted “subsection (i)(5)” for “subsection (i)(6)”. - § 6211(c): Pub. L. 115–141, § 201(c)(1), amended subsec. (c) generally. Prior to amendment, text read as follows: “In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership items shall be made only as provided in subchapters C and D.” ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(g)(2)(O): Pub. L. 115–141, § 401(a)(277), inserted comma at end. - § 6213(g)(2)(P): Pub. L. 115–141, § 401(a)(278), substituted “section 24(g)(2)” for “section 24(h)(2)” and “subsection (g)(1)” for “subsection (h)(1)”. - § 6213(g)(2)(Q): Pub. L. 115–141, § 101(l)(18), amended subpar. (Q) generally. Prior to amendment, subpar. (Q) read as follows: “an omission of information required by section 25A(i)(8)(B) or an entry on the return claiming the credit determined under section 25A(i) for a taxable year for which the credit is disallowed under paragraph (8)(A) thereof.” ## § 6215: Assessment of deficiency found by Tax Court - § 6215(b)(5), § 6215(b)(6), § 6215(b): Pub. L. 115–141 redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out former par. (5) which read as follows: “For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).” ## § 6221: Determination at partnership level - § 6221(a): Pub. L. 115–141 amended subsec. (a) generally. Prior to amendment, text read as follows: “Any adjustment to items of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year (and any partner’s distributive share thereof) shall be determined, any tax attributable thereto shall be assessed and collected, and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to any such item or share shall be determined, at the partnership level pursuant to this subchapter.” ## § 6222: Partner’s return must be consistent with partnership return - § 6222(a): Pub. L. 115–141 amended subsec. (a) generally. Prior to amendment, text read as follows: “A partner shall, on the partner’s return, treat each item of income, gain, loss, deduction, or credit attributable to a partnership in a manner which is consistent with the treatment of such income, gain, loss, deduction, or credit on the partnership return.” ## § 6225: Partnership adjustment by Secretary - § 6225(a): Pub. L. 115–141, § 202(c)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) related to adjustment by the Secretary in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof. - § 6225(b): Pub. L. 115–141, § 202(a), amended subsec. (b) generally. Prior to amendment, subsec. (b) consisted of pars. (1) and (2) relating to determination of imputed underpayments in general and adjustments to distributive shares of partners not netted, respectively. - § 6225(c)(2): Pub. L. 115–141, § 203(a), amended par. (2) generally. Prior to amendment, par. (2) related to amended returns of partners. - § 6225(c)(2)(F): Pub. L. 115–141, § 206(b), added subpar. (F) relating to adjustments not treated as amended return. - § 6225(c)(3): Pub. L. 115–141, § 202(b)(1), substituted “without regard to the portion of the adjustment” for “without regard to the portion thereof”. - § 6225(c)(4)(A): Pub. L. 115–141, § 202(b)(2), substituted “with respect to any portion of the adjustment” for “with respect to any portion of the imputed underpayment” in introductory provisions. - § 6225(c)(5)(A)(i): Pub. L. 115–141, § 202(b)(3), substituted “without regard to the portion of the adjustment” for “without regard to the portion thereof”. - § 6225(c)(7): Pub. L. 115–141, § 206(p)(1), substituted “filed or submitted under this subsection” for “submitted pursuant to paragraph (1)”. - § 6225(c)(9): Pub. L. 115–141, § 202(c)(2), added par. (9). ## § 6226: Alternative to payment of imputed underpayment by partnership - § 6226(a): Pub. L. 115–141, § 206(d), inserted “(and no assessment of tax, levy, or proceeding in any court for the collection of such underpayment shall be made against such partnership)” after “section 6225 shall not apply with respect to such underpayment” in concluding provisions. - § 6226(a)(2): Pub. L. 115–141, § 201(c)(4), substituted “any adjustment to a partnership-related item” for “any adjustment to income, gain, loss, deduction, or credit”. - § 6226(b)(1): Pub. L. 115–141, § 206(e)(2), substituted “correction amounts” for “adjustment amounts”. - § 6226(b)(1): Pub. L. 115–141, § 206(e)(1), substituted “adjusted” for “increased”. - § 6226(b)(1): Pub. L. 115–141, § 204(b)(1), substituted “Except as provided in paragraph (4), each partner’s” for “Each partner’s”. - § 6226(b)(2): Pub. L. 115–141, § 206(e)(5), substituted “Correction amounts” for “Adjustment amounts” in heading. - § 6226(b)(2): Pub. L. 115–141, § 206(e)(3), substituted “increase or decrease” for “increase” in subpars. (A) and (B). - § 6226(b)(2): Pub. L. 115–141, § 206(e)(2), substituted “correction amounts” for “adjustment amounts” in introductory provisions. - § 6226(b)(2)(A): Pub. L. 115–141, § 206(e)(4), substituted “and” for “plus” at end. - § 6226(b)(4): Pub. L. 115–141, § 204(a), added par. (4). - § 6226(c)(2): Pub. L. 115–141, § 204(b)(2), inserted “or which is described in subsection (b)(4)(A)(ii)(I),” after “is elected,” in introductory provisions. ## § 6227: Administrative adjustment request by partnership - § 6227(a): Pub. L. 115–141, § 201(c)(5), substituted “partnership-related items” for “items of income, gain, loss, deduction, or credit of the partnership”. - § 6227(b): Pub. L. 115–141, § 206(p)(2), substituted “is filed” for “is made” in introductory provisions and in par. (1). - § 6227(b)(1): Pub. L. 115–141, § 206(p)(3), which directed substitution of “paragraphs (2), (7), and (9)” for “paragraphs (2), (6), and (7)”, was executed by making the substitution for “paragraphs (2), (6) and (7)” to reflect the probable intent of Congress. - § 6227(d): Pub. L. 115–141, § 206(f), added subsec. (d). ## § 6231: Notice of proceedings and adjustment - § 6231(a): Pub. L. 115–141, § 206(h)(2), substituted “Any notice of a final partnership adjustment” for “Any notice of a final partnership adjustment shall not be mailed earlier than 270 days after the date on which the notice of the proposed partnership adjustment is mailed. Such notices” in concluding provisions. - § 6231(a)(1): Pub. L. 115–141, § 201(c)(6), substituted “any partnership-related item for any partnership taxable year” for “any item of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year”. - § 6231(b), § 6231(c), § 6231(d): Pub. L. 115–141, § 206(h)(1), added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively. ## § 6232: Assessment, collection, and payment - § 6232(a): Pub. L. 115–141, § 206(g)(1), substituted “except that—” for “except that in the case of an administrative adjustment request to which section 6227(b)(1) applies, the underpayment shall be paid when the request is filed.” and added pars. (1) and (2). - § 6232(b): Pub. L. 115–141, § 206(p)(4), substituted “this subtitle (other than subchapter B of this chapter)” for “this chapter” in introductory provisions. - § 6232(b): Pub. L. 115–141, § 206(g)(2), substituted “assessment of an imputed underpayment” for “assessment of a deficiency” in introductory provisions and inserted concluding provisions. - § 6232(d)(1)(A): Pub. L. 115–141, § 206(p)(5), substituted “an item” for “a item”. - § 6232(e): Pub. L. 115–141, § 206(p)(6), struck out “thereof” after “subsection (b)”. - § 6232(f): Pub. L. 115–141, § 205(a), added subsec. (f). ## § 6233: Interest and penalties - § 6233(c): Pub. L. 115–141 added subsec. (c). ## § 6234: Judicial review of partnership adjustment - § 6234(b)(1): Pub. L. 115–141, § 206(j), substituted “the amount of (as of the date of the filing of the petition) the imputed underpayment, penalties, additions to tax, and additional amounts with respect to such imputed underpayment” for “the amount of the imputed underpayment (as of the date of the filing of the petition)”. - § 6234(c): Pub. L. 115–141, § 201(c)(7), substituted “all partnership-related items” for “all items of income, gain, loss, deduction, or credit of the partnership”. ## § 6235: Period of limitations on making adjustments - § 6235(a): Pub. L. 115–141, § 206(k)(1), inserted “or section 905(c)” after “Except as otherwise provided in this section” and substituted “subchapter” for “subpart” in introductory provisions. - § 6235(a)(3): Pub. L. 115–141, § 206(k)(2), substituted “section 6225(c)(7))” for “section 6225(c)(7)”. - § 6235(c)(2): Pub. L. 115–141, § 206(k)(3), substituted “subparagraph (A) or (C) of section 6501(e)(1)” for “section 6501(e)(1)(A)”. - § 6235(c)(5), § 6235(c)(6): Pub. L. 115–141, § 206(k)(4), added pars. (5) and (6). - § 6235: Pub. L. 115–141, § 206(k)(5), struck out subsec. (d). Text read as follows: “If notice of a final partnership adjustment with respect to any taxable year is mailed under section 6231, the running of the period specified in subsection (a) (as modified by the other provisions of this section) shall be suspended— ## § 6241: Definitions and special rules - § 6241(2): Pub. L. 115–141, § 201(a), amended par. (2) generally. Prior to amendment, text read as follows: “The term ‘partnership adjustment’ means any adjustment in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof.” - § 6241(5): Pub. L. 115–141, § 206(p)(7), substituted “section 6234” for “sections 6234”. - § 6241(9): Pub. L. 115–141, § 201(b)(1), added par. (9). - § 6241(10): Pub. L. 115–141, § 206(c), added par. (10). - § 6241(11): Pub. L. 115–141, § 206(l), added par. (11). - § 6241(12): Pub. L. 115–141, § 206(m), added par. (12). ## § 6302: Mode or time of collection - § 6302(e)(2)(A): Pub. L. 115–141 substituted “section 4251” for “sections 4251”. ## § 6306: Qualified tax collection contracts - § 6306(e)(2): Pub. L. 115–141, § 401(a)(351), made technical amendment to directory language of Pub. L. 114–94, § 32103(a). See 2015 Amendment note below. ## § 6311: Payment of tax by commercially acceptable means - § 6311(d)(3)(D): Pub. L. 115–141 substituted “section 103(g)” for “section 103(f)” and “1602(g)” for “1602(f)”. ## § 6330: Notice and opportunity for hearing before levy - § 6330(c)(4): Pub. L. 115–141, § 401(a)(281), substituted “subsection (d)(3)(B)” for “subsection (d)(2)(B)” in concluding provisions. - § 6330(d)(2): Pub. L. 115–141, § 401(a)(282), substituted “thereafter.” for “thereafter, and”. ## § 6334: Property exempt from levy - § 6334(a)(10)(A): Pub. L. 115–141 substituted “V, or VI” for “V,, or VI”. ## § 6342: Application of proceeds of levy - § 6342(a): Pub. L. 115–141 substituted “subsection (d)(2)” for “subsection (c)(2)” in introductory provisions. ## § 6402: Authority to make credits or refunds - § 6402(a): Pub. L. 115–141, § 401(a)(285), substituted “(f), refund” for “(f) refund”. - § 6402(c): Pub. L. 115–141, § 401(a)(286), substituted “of such Act” for “of of such Act”. - § 6402(d)(2): Pub. L. 115–141, § 401(a)(287), substituted “section 408(a)(3) of the Social Security Act (42 U.S.C. 608(a)(3))” for “section 402(a)(26) of the Social Security Act”. ## § 6404: Abatements - § 6404(g)(2)(E): Pub. L. 115–141 substituted “section 6664(d)(3)(A)” for “section 6664(d)(2)(A)”. ## § 6420: Gasoline used on farms - § 6420(i)(4): Pub. L. 115–141 substituted “State (and” for “State and”. ## § 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - § 6421(c): Pub. L. 115–141, § 401(a)(290), substituted “(4), (5)” for “(4) (5)”. - § 6421(j)(3): Pub. L. 115–141, § 401(a)(291), substituted “State (and” for “State and”. ## § 6422: Cross references - § 6422(7), § 6422(8), § 6422(9): Pub. L. 115–141, § 401(a)(292)(A), (B), redesignated pars. (8) to (10) as (7) to (9), respectively, and struck out former par. (7) which read as follows: “For treatment of certain overpayments as having been refunded, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).” - § 6422(10), § 6422: Pub. L. 115–141, § 401(a)(292)(B), (C), redesignated par. (11) as (10) and substituted “For credit” for “for credit”. Former par. (10) redesignated (9). - § 6422: Pub. L. 115–141, § 401(a)(292)(B), which directed the redesignation of par. (12) as (11), could not be executed because there was no par. (12) following the amendment by Pub. L. 114–74. See 2015 Amendment note below. ## § 6425: Adjustment of overpayment of estimated income tax by corporation - § 6425(c)(1)(A): Pub. L. 115–141, which directed amendment of subpar. (A) by substituting “the sum” for “The sum”, could not be executed because “The sum” no longer appeared after the amendments made by Pub. L. 115–97. See 2017 Amendment notes below. ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(b)(2)(A)(ii): Pub. L. 115–141 substituted “cents.” for “cents..” ## § 6501: Limitations on assessment and collection - § 6501(c)(4)(A): Pub. L. 115–141, § 205(b), struck out “in this section” after “time prescribed”. - § 6501(c)(12): Pub. L. 115–141, § 201(b)(2), added par. (12). - § 6501(m): Pub. L. 115–141, § 401(a)(295), substituted “any election under section 30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j)” for “any election under 30B(h)(9), 30C(e)(5), 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), 45S(h), or 51(j)”. ## § 6503: Suspension of running of period of limitation - § 6503(a)(1): Pub. L. 115–141, which directed amendment of par. (1) by substituting “section 6230(a))” for “section 6230(a)).”, was executed by substituting “section 6501 or 6502” for “section 6501 or 6502.”, to reflect the probable intent of Congress and the amendment made by Pub. L. 114–74. See 2015 Amendment note below. ## § 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax - § 6601(b)(2), § 6601(b)(3), § 6601(b)(4), § 6601(b): Pub. L. 115–141 redesignated pars. (3) to (5) as (2) to (4), respectively, and struck out former par. (2) which related to dates prescribed for installment payments. ## § 6612: Cross references - § 6612(c): Pub. L. 115–141 inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”. ## § 6651: Failure to file tax return or to pay tax - § 6651(i): Pub. L. 115–141, § 206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j). - § 6651(j): Pub. L. 115–141, § 401(a)(299)(A), which directed amendment of subsec. (i) by inserting “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”, was executed by making the insertions in subsec. (j) to reflect the probable intent of Congress and the redesignation of subsec. (i) as (j) by Pub. L. 115–141, § 206(n)(1), effective as if included in Pub. L. 114–74. See Amendment and Effective Date of 2018 Amendment notes below. - § 6651(j): Pub. L. 115–141, § 206(n)(1), redesignated subsec. (i) as (j). ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652(c)(7)(A): Pub. L. 115–141, § 401(a)(299)(B), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”. - § 6652(e): Pub. L. 115–141, § 401(a)(300), substituted “section 6724(d)(2)(AA)” for “section 6724(d)(2)(Y)”. ## § 6654: Failure by individual to pay estimated income tax - § 6654(a): Pub. L. 115–141, § 401(a)(301), substituted “chapter 1, the tax” for “chapter 1 the tax” in introductory provisions. - § 6654(d)(1)(C)(i): Pub. L. 115–141, § 401(b)(48), substituted “by substituting ‘110 percent’ for ‘100 percent’.” for “by substituting the applicable percentage for ‘100 percent’. For purposes of the preceding sentence, the applicable percentage shall be determined in accordance with the following table:”, table setting out applicable percentages for preceding taxable years 1998 to 2002 and thereafter, and concluding provisions “This clause shall not apply in the case of a preceding taxable year beginning in calendar year 1997.” - § 6654(d)(1): Pub. L. 115–141, § 401(b)(49), struck out subpar. (D) which set out a special rule for taxable years beginning in 2009. - § 6654(d)(2)(D): Pub. L. 115–141, § 401(d)(1)(D)(xix)(II), struck out “and section 936” before “income” in heading. - § 6654(d)(2)(D)(i): Pub. L. 115–141, § 401(d)(1)(D)(xix)(I), struck out “936(h) or” before “951(a)”. - § 6654(f)(3): Pub. L. 115–141, § 401(a)(302), substituted “tax” for “taxes”. ## § 6655: Failure by corporation to pay estimated income tax - § 6655(e)(4): Pub. L. 115–141, § 401(d)(1)(D)(xx)(II), struck out “and section 936” after “subpart F” in heading. - § 6655(e)(4)(A): Pub. L. 115–141, § 401(d)(1)(D)(xx)(I), struck out “936(h) or” before “951(a)”. ## § 6662: Imposition of accuracy-related penalty on underpayments - § 6662(d)(1)(C): Pub. L. 115–141, § 101(a)(2)(A), substituted “any deduction” for “the deduction”. - § 6662(d)(3): Pub. L. 115–141, § 401(a)(303), substituted “section 6664(d)(3)” for “section 6664(d)(2)”. - § 6662(i), § 6662(j): Pub. L. 115–141, § 401(a)(304), transferred subsec. (i) to appear before subsec. (j). - § 6662(k): Pub. L. 115–141, § 104(a), amended subsec. (k) generally. Prior to amendment, text read as follows: “For purposes of this section, there is an ‘inconsistent estate basis’ if the basis of property claimed on a return exceeds the basis as determined under section 1014(f).” ## § 6672: Failure to collect and pay over tax, or attempt to evade or defeat tax - § 6672(c)(2): Pub. L. 115–141 substituted “Court of Federal Claims” for “Court of Claims”. ## § 6676: Erroneous claim for refund or credit - § 6676(c): Pub. L. 115–141 substituted “reasonable cause” for “reasonable basis” in heading. ## § 6679: Failure to file returns, etc., with respect to foreign corporations or foreign partnerships - § 6679(a)(1): Pub. L. 115–141 substituted “section 6046 or 6046A” for “section 6046 and 6046A”. ## § 6695: Other assessable penalties with respect to the preparation of tax returns for other persons - § 6695(h)(1): Pub. L. 115–141, § 401(a)(299)(C), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”. - § 6695(h)(2): Pub. L. 115–141, § 401(a)(309), substituted “paragraph (1)” for “subparagraph (A)” in introductory provisions. - § 6695(h)(2)(B): Pub. L. 115–141, § 401(a)(310), substituted “subparagraph (A)” for “clause (i)”. ## § 6696: Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B - § 6696(a): Pub. L. 115–141, § 401(a)(311), substituted “sections 6694,” for “section 6694,”. - § 6696(d)(1): Pub. L. 115–141, § 401(a)(312), substituted “6695,” for “section 6695,”. - § 6696(e)(1): Pub. L. 115–141, § 206(n)(3), inserted “, any administrative adjustment request under section 6227, and any partnership adjustment tracking report under section 6226(b)(4)(A)” before period at end. ## § 6698: Failure to file partnership return - § 6698(a): Pub. L. 115–141, § 206(n)(2)(A), inserted “, or a partnership adjustment tracking report under section 6226(b)(4)(A),” after “under section 6031” in introductory provisions. - § 6698(a)(1): Pub. L. 115–141, § 206(n)(2)(B), inserted “, or such report,” after “such return”. - § 6698(a)(2): Pub. L. 115–141, § 206(n)(2)(C), inserted “or a report” after “a return” and “or 6226(b)(4)(A), respectively” after “section 6031”. - § 6698(b)(2): Pub. L. 115–141, § 401(a)(313), inserted period at end. - § 6698(e)(1): Pub. L. 115–141, § 401(a)(299)(D), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”. ## § 6699: Failure to file S corporation return - § 6699(e)(1): Pub. L. 115–141 inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”. ## § 6700: Promoting abusive tax shelters, etc. - § 6700(a): Pub. L. 115–141 substituted “$1,000” for “the $1,000” in concluding provisions. ## § 6702: Frivolous tax submissions - § 6702(f): Pub. L. 115–141 added subsec. (f). ## § 6721: Failure to file correct information returns - § 6721(c)(3)(A)(iii): Pub. L. 115–141, § 101(f)(2), substituted “the information return” for “any information return”. - § 6721(f)(1): Pub. L. 115–141, § 401(a)(299)(F), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”. ## § 6722: Failure to furnish correct payee statements - § 6722(c)(3)(A): Pub. L. 115–141, § 101(f)(1)(B), substituted “furnished” for “filed” in concluding provisions. - § 6722(c)(3)(A)(iii): Pub. L. 115–141, § 101(f)(1)(A), substituted “the payee statement” for “any information return”. - § 6722(f)(1): Pub. L. 115–141, § 401(a)(299)(G), inserted “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”. ## § 6724: Waiver; definitions and special rules - § 6724(d)(1): Pub. L. 115–141, § 401(a)(317), realigned margin of concluding provisions. - § 6724(d)(1)(B)(xx): Pub. L. 115–141, § 401(a)(315), struck out “or” after “contracts),”. - § 6724(d)(1)(B)(xxi): Pub. L. 115–141, § 401(a)(316), struck out “and” after “arrangements),”. - § 6724(d)(2)(F): Pub. L. 115–141, § 401(a)(318), substituted “acquisitions),” for “acquisitions).” - § 6724(d)(2)(M): Pub. L. 115–141, § 401(a)(319), substituted “(h)(2) (relating” for “(h)(2) relating”. - § 6724(d)(2)(DD): Pub. L. 115–141, § 401(a)(320), inserted comma at end. - § 6724(d)(2)(JJ): Pub. L. 115–141, § 206(o), which directed amendment of par. (2) by striking “or” at the end of subpar. (HH), by striking the period at the end of subpar. (II) and inserting “, or”, and by inserting after subpar. (II) a new subpar. (JJ), was executed by adding subpar. (JJ), relating to section 6226(a)(2), after subpar. (II). The amendments to subpars. (HH) and (II) could not be executed because of the identical amendments already made by Pub. L. 115–97, § 13520(c)(1)(B). See 2017 Amendment note below. ## § 6863: Stay of collection of jeopardy assessments - § 6863(a): Pub. L. 115–141 substituted “6852,” for “6852,,”. ## § 6901: Transferred assets - § 6901(a)(1)(B): Pub. L. 115–141 substituted “Code, in” for “Code in”. ## § 7275: Penalty for offenses relating to certain airline tickets and advertising - § 7275(b)(2): Pub. L. 115–141 substituted “taxes, state” for “taxes, shall state”. ## § 7345: Revocation or denial of passport in case of certain tax delinquencies - § 7345(e)(1): Pub. L. 115–141, § 103(a)(1), substituted “, or against the Commissioner in the Tax Court,” for “or the Tax Court” and inserted at end “For purposes of the preceding sentence, the court first acquiring jurisdiction over such an action shall have sole jurisdiction.” - § 7345(f): Pub. L. 115–141, § 103(a)(2), substituted “subsection (b)(1)(B)” for “subsection (a)” in introductory provisions. ## § 7421: Prohibition of suits to restrain assessment or collection - § 7421(b)(2): Pub. L. 115–141 substituted “Code, in” for “Code in”. ## § 7422: Civil actions for refund - § 7422(e), § 7422(i): Pub. L. 115–141 substituted “United States Court of Federal Claims” for “United States Claims Court” wherever appearing. ## § 7428: Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc. - § 7428(a): Pub. L. 115–141, § 401(a)(325)(B), substituted “or the Court of Federal Claims” for “or the Claims Court” in concluding provisions. - § 7428(a): Pub. L. 115–141, § 401(a)(325)(A), substituted “United States Court of Federal Claims” for “United States Claims Court” in concluding provisions. - § 7428(b)(2), § 7428(c)(1)(C)(iii): Pub. L. 115–141, § 401(a)(325)(B), substituted “Court of Federal Claims” for “Claims Court”. ## § 7430: Awarding of costs and certain fees - § 7430(c)(6): Pub. L. 115–141 substituted “United States Court of Federal Claims” for “United States Claims Court”. ## § 7448: Annuities to surviving spouses and dependent children of judges and special trial judges - § 7448(a)(5): Pub. L. 115–141, § 401(b)(51), struck out “, whether or not performing judicial duties under section 7443B” after “United States Code”. - § 7448(a)(6): Pub. L. 115–141, § 401(b)(52), struck out “, and compensation received under section 7443B” after “United States Code”. - § 7448(d): Pub. L. 115–141, § 401(b)(53), substituted “at 3 percent per annum” for “at 4 percent per annum to December 31, 1947, and 3 percent per annum thereafter”. - § 7448(j)(1)(A): Pub. L. 115–141, § 401(a)(327), substituted “Code),” for “Code,),”. - § 7448(m): Pub. L. 115–141, § 401(a)(328), substituted “Code), and” for “Code, and”. ## § 7454: Burden of proof in fraud, foundation man­ager, and transferee cases - § 7454(b): Pub. L. 115–141 substituted “4955),” for “4955),,”. ## § 7485: Bond to stay assessment and collection - § 7485(b): Pub. L. 115–141 substituted “the partnership” for “a partner” and “partnership-related items (as defined in section 6241)” for “partnership items”. ## § 7508A: Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions - § 7508A(a): Pub. L. 115–141 substituted “section 165(i)(5)(A)” for “section 165(h)(3)(C)(i)” in introductory provisions. ## § 7518: Tax incentives relating to merchant marine capital construction funds - § 7518(i): Pub. L. 115–141 substituted “chapter 535 of title 46, United States Code,” for “section 607(k) of the Merchant Marine Act, 1936” and “such chapter” for “such section 607(k)”. ## § 7654: Coordination of United States and certain possession individual income taxes - § 7654(d)(1): Pub. L. 115–141 substituted “50 U.S.C. 3901 et seq.” for “50 App. U.S.C. 501 et seq.” ## § 7701: Definitions - § 7701(a)(19)(A): Pub. L. 115–141, § 401(b)(54), struck out “either (i) is an insured institution within the meaning of section 401(a) of the National Housing Act (12 U.S.C., sec. 1724(a)), or (ii)” after “which”. - § 7701(a)(32)(A): Pub. L. 115–141, § 401(b)(55), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “either— - § 7701(a)(36)(B): Pub. L. 115–141, § 401(a)(331), substituted “shall not be a” for “shall not be an” in introductory provisions. - § 7701(e)(5)(B): Pub. L. 115–141, § 401(a)(332), substituted “Reconciliation” for “Reconcilation”. ## § 7801: Authority of Department of the Treasury - § 7801(a)(2)(B): Pub. L. 115–141 substituted “the Homeland Security Act of 2002” for “this Act” and “effective date of such Act” for “effective date of the Homeland Security Act of 2002”. ## § 7809: Deposit of collections - § 7809(c)(1): Pub. L. 115–141 substituted “work” for “Work”. ## § 7851: Applicability of revenue laws - § 7851(a)(1)(A): Pub. L. 115–141, § 401(a)(335), struck out “, 4” after “Chapters 1, 2”. - § 7851(a)(1)(B): Pub. L. 115–141, § 401(a)(336), substituted “Chapter 3” for “Chapters 3 and 5”. ## § 7871: Indian tribal governments treated as States for certain purposes - § 7871(c)(3)(D)(ii)(II): Pub. L. 115–141 substituted “the calendar year” for “the calender year”. ## § 8021: Powers - § 8021: Pub. L. 115–141 struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the Internal Revenue Service. ## § 8022: Duties - § 8022(3): Pub. L. 115–141 struck out subpar. (C) which read as follows: “To report, for each calendar year after 1998 and before 2005, to the Committees on Finance, Appropriations, and Governmental Affairs of the Senate, and to the Committees on Ways and Means, Appropriations, and Government Reform and Oversight of the House of Representatives, with respect to the matters addressed in the joint review referred to in section 8021(f)(2).” ## § 9003: Condition for eligibility for payments - § 9003(b)(2): Pub. L. 115–141 substituted “section 9006(c)” for “section 9006(d)”. ## § 9011: Judicial review - § 9011(b)(1): Pub. L. 115–141 substituted “construe” for “contrue”. ## § 9502: Airport and Airway Trust Fund - § 9502(d)(1): Pub. L. 115–141, § 201(a)(1), substituted “October 1, 2018” for “April 1, 2018” in introductory provisions. - § 9502(d)(1)(A): Pub. L. 115–141, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2018” before semicolon at end. - § 9502(d)(2): Pub. L. 115–141, § 401(a)(340), substituted “farms),” for “farms,”. - § 9502(e)(2): Pub. L. 115–141, § 201(b), substituted “October 1, 2018” for “April 1, 2018”. ## § 9503: Highway Trust Fund - § 9503(c)(5): Pub. L. 115–141, § 401(a)(341), struck out “and before October 1, 2011,” after “October 1, 2005,” in introductory provisions. - § 9503(e)(2)(C): Pub. L. 115–141, § 104(b)(1), substituted “per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D))” for “per gallon”. - § 9503(e)(2)(D): Pub. L. 115–141, § 104(b)(2), substituted “per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C))” for “per gallon”. ## § 9508: Leaking Underground Storage Tank Trust Fund - § 9508(c)(1): Pub. L. 115–141 substituted “of Public Law” for “of the Public Law”. ## § 9701: Definitions of general applicability - § 9701(a)(4): Pub. L. 115–141 substituted “section 9712” for “section 9713A”. ## § 9704: Liability of assigned operators - § 9704(d)(2)(B): Pub. L. 115–141 substituted “1232),” for “1232)),”. ## § 9705: Transfers - § 9705(b)(1): Pub. L. 115–141, § 401(a)(345), substituted “1232” for “1232(h)”. - § 9705(b)(2): Pub. L. 115–141, § 401(a)(346), substituted “Act” for “Acts”. ## § 9711: Continued obligations of individual employer plans - § 9711(c)(4)(B): Pub. L. 115–141 substituted “paragraph (3)(C)” for “paragraph (4)(C)”. ## § 9712: Establishment and coverage of 1992 UMWA Benefit Plan - § 9712(a)(4)(A): Pub. L. 115–141 inserted “section 402 of” after “subsections (h) and (i) of”. ## § 9812: Parity in mental health and substance use disorder benefits - § 9812(a)(3)(B)(i): Pub. L. 115–141 substituted period for comma at end.