# Pub. L. 116-25: changes to the Internal Revenue Code 2019-07-01, 133 Stat. 987. Source: . ## Legislative history - Bill: [H.R. 3151](https://www.congress.gov/bill/116th-congress/house-bill/3151) - Bluebook: [JCT general explanation (2022)](https://www.govinfo.gov/app/details/CPRT-116JPRT45906) ## § 139H: Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction - Enacted 26 U.S.C. § 139H. ## § 527: Political organizations - § 527(j)(7): Pub. L. 116–25 struck out “if the organization has, or has reason to expect to have, contributions exceeding $50,000 or expenditures exceeding $50,000 in such calendar year” after “electronic form”. ## § 6011: General requirement of return, statement, or list - § 6011(e)(2)(A): Pub. L. 116–25, § 2301(a), substituted “the applicable number of” for “250”. - § 6011(e)(3)(D): Pub. L. 116–25, § 2301(c), added subpar. (D). - § 6011(e)(5): Pub. L. 116–25, § 2301(b), added par. (5) and struck out former par. (5) which related to special rules for partnerships regarding filing on magnetic media. - § 6011(e)(6): Pub. L. 116–25, § 2301(b), added par. (6) related to partnerships required to file on magnetic media. - § 6011(h), § 6011(i): Pub. L. 116–25, § 3101(b)(2), added subsec. (h) and redesignated former subsec. (h) as (i). ## § 6015: Relief from joint and several liability on joint return - § 6015(c)(4)(B)(ii)(I): Pub. L. 116–25, § 1001(b)(1)(A), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. - § 6015(e)(7): Pub. L. 116–25, § 1203(a)(1), added par. (7). - § 6015(f): Pub. L. 116–25, § 1203(a)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “Under procedures prescribed by the Secretary, if— ## § 6033: Returns by exempt organizations - § 6033(j)(1): Pub. L. 116–25, § 3102(a), added subpar. (A), redesignated existing provisions as subpar. (B), and inserted subpar. (B) heading. - § 6033(n), § 6033(o): Pub. L. 116–25, § 3101(a), added subsec. (n) and redesignated former subsec. (n) as (o). ## § 6061: Signing of returns and other documents - § 6061(b)(3): Pub. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).” ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(a)(3): Pub. L. 116–25, § 2202(b), inserted “subsection (c),” after “return information under”. - § 6103(a)(3): Pub. L. 116–25, § 2003(c)(2)(A), substituted “, (13), or (14)” for “or (13)”. - § 6103(a)(3): Pub. L. 116–25, § 1405(a)(2)(A), substituted “paragraph (10) or (13) of subsection (k)” for “subsection (k)(10)”. - § 6103(c): Pub. L. 116–25, § 2202(a), inserted at end “Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer.” - § 6103(k)(6): Pub. L. 116–25, § 1405(a)(2)(C), inserted at end “This paragraph shall not apply to any disclosure to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) which is made under paragraph (13)(A).” - § 6103(k)(13): Pub. L. 116–25, § 1405(a)(1), added par. (13). - § 6103(k)(14): Pub. L. 116–25, § 2003(c)(1), added par. (14). - § 6103(p)(8)(B): Pub. L. 116–25, § 2004(b), inserted “or paragraph (9)” after “subparagraph (A)”. - § 6103(p)(9): Pub. L. 116–25, § 2004(a), added par. (9). ## § 6104: Publicity of information required from certain exempt organizations and certain trusts - § 6104(b): Pub. L. 116–25 inserted at end “Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format.” ## § 6108: Statistical publications and studies - § 6108(d): Pub. L. 116–25 added subsec. (d). ## § 6306: Qualified tax collection contracts - § 6306(b)(1)(B): Pub. L. 116–25, § 1205(c), substituted “7 years” for “5 years”. - § 6306(c)(2)(A)(ii): Pub. L. 116–25, § 1205(b), substituted “more than 2 years has passed since assessment” for “more than ⅓ of the period of the applicable statute of limitation has lapsed”. - § 6306(d)(3)(E), § 6306(d)(3)(F): Pub. L. 116–25, § 1205(a), added subpars. (E) and (F). ## § 6307: Special compliance personnel program account - § 6307(b)(2): Pub. L. 116–25, § 1205(d)(1)(A), substituted period for “, and no funds from such account shall be expended for the hiring of any personnel other than special compliance personnel.” - § 6307(b)(3): Pub. L. 116–25, § 1205(d)(1)(B), substituted “for other than program costs.” for “for any purpose other than for costs under such program associated with the employment of special compliance personnel and the retraining and reassignment of current noncollections personnel as special compliance personnel, and to reimburse the Internal Revenue Service or other government agencies for the cost of administering qualified tax collection contracts under section 6306.” - § 6307(d)(2)(B): Pub. L. 116–25, § 1205(d)(2), substituted “communications, software, technology” for “telecommunications”. - § 6307(d)(2)(C): Pub. L. 116–25, § 1205(d)(3), added subpar. (C). ## § 6311: Payment of tax by commercially acceptable means - § 6311(d)(2): Pub. L. 116–25 inserted at end “The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.” ## § 6320: Notice and opportunity for hearing upon filing of notice of lien - § 6320(b)(1): Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. ## § 6330: Notice and opportunity for hearing before levy - § 6330(b)(1): Pub. L. 116–25, § 1001(b)(1)(C), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. - § 6330(d)(3): Pub. L. 116–25 inserted “Independent” after “IRS” in heading and substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals” in introductory provisions. ## § 6336: Sale of perishable goods - § 6336: Pub. L. 116–25 struck out “or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense” after “to perish” in introductory provisions. ## § 6402: Authority to make credits or refunds - § 6402(n): Pub. L. 116–25 added subsec. (n). ## § 6503: Suspension of running of period of limitation - § 6503(j)(1): Pub. L. 116–25, § 1207(a), substituted “coordinated industry case program” for “coordinated examination program” in introductory provisions. - § 6503(j)(2)(A)(i): Pub. L. 116–25, § 1207(b), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “the issuance of such summons is preceded by a review of such issuance by the regional counsel of the Office of Chief Counsel for the region in which the examination of the corporation is being conducted,”. - § 6503(j)(4): Pub. L. 116–25, § 1207(c), added par. (4). ## § 6603: Deposits made to suspend running of interest on potential underpayments, etc. - § 6603(d)(3)(B): Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. ## § 6621: Determination of rate of interest - § 6621(c)(2)(A)(i): Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. ## § 6651: Failure to file tax return or to pay tax - § 6651(a): Pub. L. 116–25, § 3201(a), substituted “$330” for “$205” in concluding provisions. - § 6651(j)(1): Pub. L. 116–25, § 3201(b), substituted “2020” for “2014”, “$330” for “$205”, and “2019” for “2013”. ## § 6713: Disclosure or use of information by preparers of returns - § 6713(b), § 6713(c), § 6713(d): Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively. ## § 6724: Waiver; definitions and special rules - § 6724(c): Pub. L. 116–25 substituted “the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns” for “250 information returns (more than 100 information returns in the case of a partnership having more than 100 partners)”. ## § 7122: Compromises - § 7122(c)(3): Pub. L. 116–25, § 1102(a), added par. (3). - § 7122(e)(2): Pub. L. 116–25, § 1001(b)(1)(F), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. ## § 7123: Appeals dispute resolution procedures - § 7123: Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals” wherever appearing. ## § 7213: Unauthorized disclosure of information - § 7213(a)(2): Pub. L. 116–25, § 2003(c)(2)(B), substituted “, (13), or (14)” for “or (13)”. - § 7213(a)(2): Pub. L. 116–25, § 1405(a)(2)(B), substituted “(k)(10) or (13)” for “(k)(10)”. ## § 7216: Disclosure or use of information by preparers of returns - § 7216(a): Pub. L. 116–25 substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)” for “$1,000” in concluding provisions. ## § 7430: Awarding of costs and certain fees - § 7430: Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals” wherever appearing. ## § 7431: Civil damages for unauthorized inspection or disclosure of returns and return information - § 7431(e): Pub. L. 116–25 inserted at end of concluding provisions “The Secretary shall also notify such taxpayer if the Internal Revenue Service or a Federal or State agency (upon notice to the Secretary by such Federal or State agency) proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the unauthorized inspection or disclosure and the rights of the taxpayer under such administrative determination.” ## § 7522: Content of tax due, deficiency, and other notices - § 7522(b)(3): Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. ## § 7526: Low-income taxpayer clinics - § 7526(c)(6): Pub. L. 116–25 added par. (6). ## § 7526A: Return preparation programs for applicable taxpayers - Enacted 26 U.S.C. § 7526A. ## § 7529: Notification of suspected identity theft - Enacted 26 U.S.C. § 7529. ## § 7602: Examination of books and witnesses - § 7602(c)(1): Pub. L. 116–25, § 1206(a), amended par. (1) generally. Prior to amendment, text read as follows: “An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons other than the taxpayer may be made.” - § 7602(f): Pub. L. 116–25, § 1208(a), added subsec. (f). ## § 7609: Special procedures for third-party summonses - § 7609(f): Pub. L. 116–25 inserted concluding provisions. ## § 7612: Special procedures for summonses for computer software - § 7612(c)(2)(A): Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. ## § 7623: Expenses of detection of underpayments and fraud, etc. - § 7623(d): Pub. L. 116–25 added subsec. (d). ## § 7803: Commissioner of Internal Revenue; other officials - § 7803(c)(1)(B)(i): Pub. L. 116–25, § 1301(c), struck out before period at end “, or, if the Secretary of the Treasury so determines, at a rate fixed under section 9503 of such title”. - § 7803(c)(2)(B)(ii)(III): Pub. L. 116–25, § 1301(b)(1), substituted “the 10 most” for “at least 20 of the most”. - § 7803(c)(2)(B)(ii)(VIII), § 7803(c)(2)(B)(ii)(IX), § 7803(c)(2)(B)(ii)(X), § 7803(c)(2)(B)(ii)(XI), § 7803(c)(2)(B)(ii)(XII), § 7803(c)(2)(B)(ii)(XIII): Pub. L. 116–25, § 1301(a)(2), (b)(3)(B), added subcls. (VIII) and (XII), redesignated former subcls. (VIII) to (X) as (IX) to (XI), respectively, and redesignated former subcl. (XI) first as (XII), then as (XIII). - § 7803(c)(2)(B)(iii): Pub. L. 116–25, § 1301(b)(3)(C), inserted at end “The preceding sentence shall not apply with respect to statistical information provided to the Secretary for review, or received from the Secretary, under section 6108(d).” - § 7803(c)(2)(E): Pub. L. 116–25, § 1301(b)(2), added subpar. (E). - § 7803(c)(5): Pub. L. 116–25, § 1301(a)(1), added par. (5). - § 7803(e): Pub. L. 116–25, § 1001(a), added subsec. (e). - § 7803(f): Pub. L. 116–25, § 2101(a), added subsec. (f). ## § 7804: Other personnel - § 7804(d): Pub. L. 116–25 added subsec. (d). ## § 7812: Streamlined critical pay authority for information technology positions - Enacted 26 U.S.C. § 7812.