# Pub. L. 116-260: changes to the Internal Revenue Code 2020-12-27, 134 Stat. 3040. Source: . ## Legislative history - Bill: [H.R. 133](https://www.congress.gov/bill/116th-congress/house-bill/133) - Bluebook: [JCT general explanation (2022)](https://www.govinfo.gov/app/details/CPRT-116JPRT45906) ## § 25A: American Opportunity and Lifetime Learning credits - § 25A(d): Pub. L. 116–260, § 104(a)(1), added par. (1), redesignated par. (3) as (2), and struck out former pars. (1) and (2) which provided income limitations for the American Opportunity Tax Credit and Lifetime Learning Credit, respectively. - § 25A(h): Pub. L. 116–260, § 104(a)(2), struck out subsec. (h) which related to inflation adjustments for the Lifetime Learning Credit for taxable years beginning after 2001. ## § 25C: Energy efficient home improvement credit - § 25C(d)(3): Pub. L. 116–260, § 148(b)(3)(A), struck out subpar. (E) which read as follows: “a stove which uses the burning of biomass fuel to heat a dwelling unit located in the United States and used as a residence by the taxpayer, or to heat water for use in such a dwelling unit, and which has a thermal efficiency rating of at least 75 percent.” - § 25C(d): Pub. L. 116–260, § 148(b)(3)(B), struck out par. (6). Text read as follows: “The term ‘biomass fuel’ means any plant-derived fuel available on a renewable or recurring basis, including agricultural crops and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses, residues, and fibers.” - § 25C(g): Pub. L. 116–260, § 141(a), substituted “December 31, 2021” for “December 31, 2020”. ## § 25D: Residential clean energy credit - § 25D(a)(6): Pub. L. 116–260, § 148(b)(1), added par. (6). - § 25D(d)(6): Pub. L. 116–260, § 148(b)(2), added par. (6). - § 25D(g)(2): Pub. L. 116–260, § 148(a)(2)(A), substituted “January 1, 2023” for “January 1, 2021”. - § 25D(g)(3): Pub. L. 116–260, § 148(a)(2)(B), substituted “after December 31, 2022, and before January 1, 2024” for “after December 31, 2020, and before January 1, 2022”. - § 25D(h): Pub. L. 116–260, § 148(a)(1), substituted “December 31, 2023” for “December 31, 2021”. ## § 30B: Alternative motor vehicle credit - § 30B(k)(1): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(g): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 30D: Clean vehicle credit - § 30D(g)(3): Pub. L. 116–260 substituted “January 1, 2022” for “January 1, 2021”. ## § 35: Health insurance costs of eligible individuals - § 35(b)(1)(B): Pub. L. 116–260 substituted “January 1, 2022” for “January 1, 2021”. ## § 40: Alcohol, etc., used as fuel - § 40(b)(6)(J)(i): Pub. L. 116–260 substituted “January 1, 2022” for “January 1, 2021”. ## § 42: Low-income housing credit - § 42(b)(3), § 42(b)(4): Pub. L. 116–260 added par. (3) and redesignated former par. (3) as (4). ## § 45: Electricity produced from certain renewable resources, etc. - § 45(b)(5)(D): Pub. L. 116–260, § 131(c)(1), substituted “January 1, 2022” for “January 1, 2021”. - § 45(d)(1), § 45(d)(2)(A), § 45(d)(3)(A), § 45(d)(4), § 45(d)(6), § 45(d)(7), § 45(d)(9), § 45(d)(11)(B): Pub. L. 116–260, § 131(a), substituted “January 1, 2022” for “January 1, 2021” wherever appearing. - § 45(e)(10)(A): Pub. L. 116–260, § 145(a), substituted “16-year period” for “15-year period” in two places. ## § 45A: Indian employment credit - § 45A(f): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 45D: New markets tax credit - § 45D(f)(1)(H): Pub. L. 116–260, § 112(a), substituted “for each of calendar years 2020 through 2025” for “2020”. - § 45D(f)(3): Pub. L. 116–260, § 112(b), substituted “2030” for “2025”. ## § 45G: Railroad track maintenance credit - § 45G(a): Pub. L. 116–260, § 105(b), substituted “40 percent (50 percent in the case of any taxable year beginning before January 1, 2023)” for “50 percent”. - § 45G: Pub. L. 116–260, § 105(a), struck out subsec. (f). Text read as follows: “This section shall apply to qualified railroad track maintenance expenditures paid or incurred during taxable years beginning after December 31, 2004, and before January 1, 2023.” ## § 45L: New energy efficient home credit - § 45L(g): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 45N: Mine rescue team training credit - § 45N(e): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 45Q: Credit for carbon oxide sequestration - § 45Q(d)(1): Pub. L. 116–260 substituted “January 1, 2026” for “January 1, 2024” in introductory provisions. ## § 45S: Employer credit for paid family and medical leave - § 45S: Pub. L. 116–260 substituted “December 31, 2025” for “December 31, 2020”. ## § 48: Energy credit - § 48(a)(2)(A)(i)(II): Pub. L. 116–260, § 132(a)(1)(A), substituted “January 1, 2024” for “January 1, 2022”. - § 48(a)(2)(A)(i)(V): Pub. L. 116–260, § 203(b), added subcl. (V). - § 48(a)(3)(A)(ii), § 48(a)(3)(A)(vii): Pub. L. 116–260, § 132(a)(1)(B), substituted “January 1, 2024” for “January 1, 2022”. - § 48(a)(3)(A)(viii): Pub. L. 116–260, § 203(a), added cl. (viii). - § 48(a)(5)(C)(ii): Pub. L. 116–260, § 131(b), substituted “January 1, 2022” for “January 1, 2021”. - § 48(a)(5)(E)(iv): Pub. L. 116–260, § 131(c)(2), substituted “January 1, 2022” for “January 1, 2021”. - § 48(a)(5)(F): Pub. L. 116–260, § 204(a), added subpar. (F). - § 48(a)(6): Pub. L. 116–260, § 132(b)(1)(A)(i), substituted “January 1, 2024, the energy percentage” for “January 1, 2022, the energy percentage” in introductory provisions. - § 48(a)(6): Pub. L. 116–260, § 132(b)(1)(A)(ii), substituted “January 1, 2023” for “January 1, 2021”. - § 48(a)(6): Pub. L. 116–260, § 132(b)(1)(A)(iii), substituted “after December 31, 2022, and before January 1, 2024” for “after December 31, 2020, and before January 1, 2022”. - § 48(a)(6): Pub. L. 116–260, § 132(b)(1)(B), substituted “begins before January 1, 2024, and which is not placed in service before January 1, 2026” for “begins before January 1, 2022, and which is not placed in service before January 1, 2024”. - § 48(a)(7): Pub. L. 116–260, § 203(c)(2), substituted “certain other” for “fiber-optic solar, qualified fuel cell, and qualified small wind” in heading. - § 48(a)(7)(A): Pub. L. 116–260, § 203(c)(1), inserted “waste energy recovery property,” after “qualified small wind property,” in introductory provisions. - § 48(a)(7)(A): Pub. L. 116–260, § 132(b)(2)(A)(i), substituted “January 1, 2023” for “January 1, 2021”. - § 48(a)(7)(A): Pub. L. 116–260, § 132(b)(2)(A)(ii), substituted “after December 31, 2022, and before January 1, 2024” for “after December 31, 2020, and before January 1, 2022”. - § 48(a)(7)(B): Pub. L. 116–260, § 132(b)(2)(B), substituted “January 1, 2026” for “January 1, 2024”. - § 48(c)(1)(D), § 48(c)(2)(D), § 48(c)(3)(A)(iv), § 48(c)(4)(C): Pub. L. 116–260, § 132(a)(2), substituted “January 1, 2024” for “January 1, 2022”. - § 48(c)(5): Pub. L. 116–260, § 203(d), added par. (5). ## § 51: Amount of credit - § 51(c)(4): Pub. L. 116–260 substituted “December 31, 2025” for “December 31, 2020”. ## § 62: Adjusted gross income defined - § 62(a)(18): Pub. L. 116–260, § 104(b)(2)(A), struck out par. (18). Text read as follows: “The deduction allowed by section 222.” - § 62(a): Pub. L. 116–260, § 212(c)(1), struck out par. (22). Text read as follows: “In the case of taxable years beginning in 2020, the amount (not to exceed $300) of qualified charitable contributions made by an eligible individual during the taxable year.” - § 62: Pub. L. 116–260, § 212(c)(2), struck out subsec. (f) which defined terms relating to qualified charitable contributions. ## § 63: Taxable income defined - § 63(b)(4): Pub. L. 116–260, § 212(b)(1), added par. (4). - § 63(d)(2), § 63(d): Pub. L. 116–260, § 212(b)(2), added par. (2) and struck out former pars. (2) and (3) which read as follows: ## § 74: Prizes and awards - § 74(d)(2)(B): Pub. L. 116–260 struck out “222,” after “221,”. ## § 86: Social security and tier 1 railroad retirement benefits - § 86(b)(2)(A): Pub. L. 116–260 struck out “222,” after “221,”. ## § 108: Income from discharge of indebtedness - § 108(a)(1)(E): Pub. L. 116–260, § 114(a), substituted “January 1, 2026” for “January 1, 2021” in two places. - § 108(h)(2): Pub. L. 116–260, § 114(b), substituted “$750,000 ($375,000” for “$2,000,000 ($1,000,000”. ## § 127: Educational assistance programs - § 127(c)(1)(B): Pub. L. 116–260 substituted “January 1, 2026” for “January 1, 2021”. ## § 135: Income from United States savings bonds used to pay higher education tuition and fees - § 135(c)(4)(A): Pub. L. 116–260 struck out “222,” after “221,”. ## § 137: Adoption assistance programs - § 137(b)(3)(A): Pub. L. 116–260 struck out “222,” after “sections 221,”. ## § 139B: Benefits provided to volunteer firefighters and emergency medical responders - § 139B: Pub. L. 116–260 struck out subsec. (d). Text read as follows: “This section shall not apply with respect to taxable years beginning— ## § 163: Interest - § 163(h)(3)(E)(iv)(I): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 168: Accelerated cost recovery system - § 168(e)(3)(A)(i)(I): Pub. L. 116–260, § 137(a)(1), substituted “January 1, 2022” for “January 1, 2021”. - § 168(e)(3)(A)(i)(II): Pub. L. 116–260, § 137(a)(2), substituted “December 31, 2021” for “December 31, 2020”. - § 168(i)(15)(D): Pub. L. 116–260, § 115(a), substituted “December 31, 2025” for “December 31, 2020”. - § 168(j)(9): Pub. L. 116–260, § 138(a), substituted “December 31, 2021” for “December 31, 2020”. ## § 170: Charitable, etc., contributions and gifts - § 170(p), § 170(q): Pub. L. 116–260 added subsec. (p) and redesignated former subsec. (p) as (q). ## § 179D: Energy efficient commercial buildings deduction - § 179D(c)(1)(B)(ii): Pub. L. 116–260, § 102(c)(1)(A), substituted “Reference Standard 90.1” for “Standard 90.1–2007”. - § 179D(c)(2): Pub. L. 116–260, § 102(c)(1)(B), amended par. (2) generally. Prior to amendment, text read as follows: “The term ‘Standard 90.1–2007’ means Standard 90.1–2007 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on the day before the date of the adoption of Standard 90.1–2010 of such Societies).” - § 179D(d)(2): Pub. L. 116–260, § 102(c)(2), substituted “with respect to any property, based on the provisions of the most recent California Nonresidential Alternative Calculation Method Approval Manual which has been affirmed by the Secretary, after consultation with the Secretary of Energy, for purposes of this section not later than the date that is 2 years before the date that construction of such property begins” for “, based on the provisions of the 2005 California Nonresidential Alternative Calculation Method Approval Manual”. - § 179D(g), § 179D(h): Pub. L. 116–260, § 102(a), (b), added subsec. (g), redesignated former subsec. (g) as (h), and struck out former subsec. (h). Prior to amendment, text of subsec. (h) read as follows: “This section shall not apply with respect to property placed in service after December 31, 2020.” ## § 181: Treatment of certain qualified productions - § 181(g): Pub. L. 116–260 substituted “December 31, 2025” for “December 31, 2020”. ## § 213: Medical, dental, etc., expenses - § 213(a): Pub. L. 116–260, § 101(a)(1), substituted “7.5 percent” for “10 percent”. - § 213: Pub. L. 116–260, § 101(a)(2), struck out subsec. (f). Text read as follows: “In the case of taxable years beginning before January 1, 2021, subsection (a) shall be applied with respect to a taxpayer by substituting ‘7.5 percent’ for ‘10 percent’.” ## § 219: Retirement savings - § 219(g)(3)(A)(ii): Pub. L. 116–260 struck out “222,” after “221,”. ## § 221: Interest on education loans - § 221(b)(2)(C)(i): Pub. L. 116–260 struck out “222,” after “and sections”. ## § 223: Health savings accounts - § 223(c)(1)(D): Pub. L. 116–260, § 102(c)(4)(A)(i), added subpar. (D). - § 223(c)(2)(F): Pub. L. 116–260, § 102(c)(4)(A)(ii), added subpar. (F). ## § 263A: Capitalization and inclusion in inventory costs of certain expenses - § 263A(f)(4): Pub. L. 116–260 amended par. (4) generally. Prior to amendment, par. (4) consisted of subpars. (A) and (B) relating to exemption for aging process of beer, wine, and distilled spirits, and termination of such exemption after Dec. 31, 2020, respectively. ## § 274: Disallowance of certain entertainment, etc., expenses - § 274(n)(2)(D): Pub. L. 116–260 added subpar. (D). ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a)(36): Pub. L. 116–260 amended par. (36) generally. Prior to amendment, text read as follows: “A trust forming part of a pension plan shall not be treated as failing to constitute a qualified trust under this section solely because the plan provides that a distribution may be made from such trust to an employee who has attained age 59½ and who is not separated from employment at the time of such distribution.” ## § 420: Transfers of excess pension assets to retiree health accounts - § 420(f)(7): Pub. L. 116–260 added par. (7). ## § 469: Passive activity losses and credits limited - § 469(i)(3)(E)(iii): Pub. L. 116–260 struck out “222,” after “221,”. ## § 954: Foreign base company income - § 954(c)(6)(C): Pub. L. 116–260 substituted “January 1, 2026” for “January 1, 2021”. ## § 1391: Designation procedure - § 1391(d)(1)(A)(i): Pub. L. 116–260 substituted “December 31, 2025” for “December 31, 2020”. ## § 1397A: Increase in expensing under section 179 - § 1397A(c): Pub. L. 116–260 added subsec. (c). ## § 1397B: Nonrecognition of gain on rollover of empowerment zone investments - § 1397B(c): Pub. L. 116–260 added subsec. (c). ## § 4121: Imposition of tax - § 4121: Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 4611: Imposition of tax - § 4611(f)(2): Pub. L. 116–260 substituted “December 31, 2025” for “December 31, 2020”. ## § 5001: Imposition, rate, and attachment of tax - § 5001(c): Pub. L. 116–260, § 106(g)(1)(A), substituted “Reduced Rate” for “Temporary reduced rate” in heading. - § 5001(c)(2)(D): Pub. L. 116–260, § 110(c), substituted “under a license” for “marketed under a similar brand, license” and inserted “or process” after “that produce”. - § 5001(c)(3)(B): Pub. L. 116–260, § 106(g)(1)(B), substituted “The Secretary of the Treasury, after consultation with the Secretary of the Department of Homeland Security,” for “The Secretary” in introductory provisions. - § 5001(c)(4): Pub. L. 116–260, § 107(a)(1), added par. (4). - § 5001(c)(4): Pub. L. 116–260, § 106(g)(1)(C), struck out par. (4). Text read as follows: “This subsection shall not apply to distilled spirits removed after December 31, 2020.” - § 5001(c)(5): Pub. L. 116–260, § 109(a), added par. (5). ## § 5041: Imposition and rate of tax - § 5041(b)(1), § 5041(b)(2): Pub. L. 116–260, § 106(e)(1), substituted “16 percent” for “14 percent (16 percent in the case of wine removed after December 31, 2017, and before January 1, 2021”. - § 5041(c): Pub. L. 116–260, § 106(d)(1)(A), struck out “for small domestic producers” after “Credit” in heading. - § 5041(c)(1): Pub. L. 116–260, § 106(d)(1)(B), amended par. (1) generally. Prior to amendment, text read as follows: “Except as provided in paragraph (2), in the case of a person who produces not more than 250,000 wine gallons of wine during the calendar year, there shall be allowed as a credit against any tax imposed by this title (other than chapters 2, 21, and 22) of 90 cents per wine gallon on the 1st 100,000 wine gallons of wine (other than wine described in subsection (b)(4)) which are removed during such year for consumption or sale and which have been produced at qualified facilities in the United States. In the case of wine described in subsection (b)(6), the preceding sentence shall be applied by substituting ‘5.6 cents’ for ‘90 cents’.” - § 5041(c)(1)(A): Pub. L. 116–260, § 106(d)(2)(A), inserted “but only if the importer is an electing importer under paragraph (6) and the wine gallons of wine have been assigned to the importer pursuant to such paragraph” after “into the United States during the calendar year” in concluding provisions. - § 5041(c)(2), § 5041(c)(3), § 5041(c)(4), § 5041(c)(5): Pub. L. 116–260, § 106(d)(1)(C), (D), redesignated pars. (3) to (6) as (2) to (5), respectively, and struck out former par. (2). Prior to amendment, text of par. (2) read as follows: “The credit allowable by paragraph (1) shall be reduced (but not below zero) by 1 percent for each 1,000 wine gallons of wine produced in excess of 150,000 wine gallons of wine during the calendar year.” - § 5041(c)(6): Pub. L. 116–260, § 106(d)(1)(E), which directed only the redesignation of par. (9) as (6), was executed by redesignating par. (9) as (6) and transferring it so as to appear after par. (5), to reflect the probable intent of Congress. Former par. (6) redesignated (5). - § 5041(c)(6)(A): Pub. L. 116–260, § 106(d)(2)(B)(i), substituted “paragraph (1)” for “paragraph (8)”. - § 5041(c)(6)(B): Pub. L. 116–260, § 106(d)(2)(B)(ii), substituted “The Secretary of the Treasury, after consultation with the Secretary of the Department of Homeland Security,” for “The Secretary” in introductory provisions. - § 5041(c)(6)(C): Pub. L. 116–260, § 106(d)(2)(B)(iii), substituted “paragraph (3)” for “paragraph (4)”. - § 5041(c)(7): Pub. L. 116–260, § 107(c)(1), added par. (7). Former par. (7) redesignated (8). - § 5041(c)(7): Pub. L. 116–260, § 106(d)(1)(F), amended par. (7) generally. Prior to amendment, text read as follows: “The Secretary may prescribe such regulations as may be necessary to carry out the purposes of this subsection, including regulations— - § 5041(c)(8): Pub. L. 116–260, § 107(c)(1), redesignated par. (7) as (8). - § 5041(c)(8): Pub. L. 116–260, § 106(d)(1)(C), struck out par. (8) which related to a special rule for wine and hard cider removed between Dec. 31, 2017, and Jan. 1, 2021. - § 5041(c): Pub. L. 116–260, § 106(d)(1)(E), redesignated par. (9) as (6). - § 5041(h)(2)(A)(i): Pub. L. 116–260, § 106(f)(1)(A), substituted “the Secretary may” for “the Secretary shall”. - § 5041(h): Pub. L. 116–260, § 106(f)(1)(B), struck out par. (3). Text read as follows: “This subsection shall not apply to wine removed after December 31, 2020.” ## § 5051: Imposition and rate of tax - § 5051(a)(1): Pub. L. 116–260, § 106(b)(1), amended par. (1) generally. Prior to amendment, par. (1) consisted of subpars. (A) to (D) relating to imposition of tax on beer, rate of such tax, special rule for beer removed between Dec. 31, 2017, and Jan. 1, 2021, and size of a barrel, respectively. - § 5051(a)(1)(A)(i)(II): Pub. L. 116–260, § 106(b)(3)(A), inserted “but only if the importer is an electing importer under paragraph (4) and the barrels have been assigned to the importer pursuant to such paragraph” after “during the calendar year”. - § 5051(a)(2)(A): Pub. L. 116–260, § 106(b)(2), inserted “$3.50 a barrel” before “rate” in heading and substituted “$3.50” for “$7 ($3.50 in the case of beer removed after December 31, 2017, and before January 1, 2021)” in text. - § 5051(a)(4)(A): Pub. L. 116–260, § 106(b)(3)(B)(i), substituted “paragraph (1)(A)” for “paragraph (1)(C)”. - § 5051(a)(4)(B): Pub. L. 116–260, § 106(b)(3)(B)(ii), substituted “The Secretary, after consultation with the Secretary of the Department of Homeland Security,” for “The Secretary” in introductory provisions. - § 5051(a)(5): Pub. L. 116–260, § 106(b)(4), substituted “paragraph (1)(A)(i)” for “paragraph (1)(C)(i)” wherever appearing. - § 5051(a)(5)(C): Pub. L. 116–260, § 110(a), substituted “under a license” for “marketed under a similar brand, license”. - § 5051(a)(6): Pub. L. 116–260, § 107(b)(1), added par. (6). ## § 5067: Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits - Enacted 26 U.S.C. § 5067. ## § 5068: Cross reference ## § 5212: Transfer of distilled spirits between bonded premises - § 5212: Pub. L. 116–260 substituted “between bonded premises belonging to the same person or members of the same controlled group (within the meaning of section 5001(c)(2))” for “and before January 1, 2021,” and inserted at end “In the case of distilled spirits transferred in bond from the person who distilled or processed such distilled spirits (hereinafter referred to as ‘transferor’) to another person for bottling or storage of such distilled spirits, and returned to the transferor for removal, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits, but only if the transferor retains title during the entire period between such distillation, or processing, and removal.” ## § 5414: Transfer of beer between bonded facilities - § 5414: Pub. L. 116–260 amended section generally. Prior to amendment, section related to removals of beer from one brewery to another belonging to the same brewer. ## § 5555: Records, statements, and returns - § 5555(a): Pub. L. 116–260 substituted “The Secretary” for “For calendar quarters beginning after the date of the enactment of this sentence, and before January 1, 2021, the Secretary”. ## § 6038E: Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits - Enacted 26 U.S.C. § 6038E. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(a)(3): Pub. L. 116–260, div. N, § 284(a)(3)(A), and div. FF, § 103(a)(3)(A), amended par. (3) identically, substituting “(13) (other than subparagraphs (D)(v) and (D)(vi) thereof),” for “(13)(A), (13)(B), (13)(C), (13)(D)(i),”. - § 6103(a)(3): Pub. L. 116–260, div. N, § 283(b)(2)(A), and div. FF, § 102(b)(2)(A), amended par. (3) identically, substituting “(14), or (15)” for “or (14)”. - § 6103(k)(15): Pub. L. 116–260, div. N, § 283(b)(1), and div. FF, § 102(b)(1), amended subsec. (k) identically, adding par. (15). - § 6103(l)(13)(D)(iii): Pub. L. 116–260, div. N, § 284(a)(1)(A), and div. FF, § 103(a)(1)(A), amended cl. (iii) identically, inserting at end “Under such terms and conditions as may be prescribed by the Secretary, after consultation with the Department of Education, an institution of higher education described in subclause (I) or a State higher education agency described in subclause (II) may designate a contractor of such institution or state agency to receive return information on behalf of such institution or state agency to administer aspects of the institution’s or state agency’s activities for the application, award, and administration of such financial aid.” - § 6103(l)(13)(D)(iv), § 6103(l)(13)(D)(v), § 6103(l)(13)(D)(vi): Pub. L. 116–260, div. N, § 284(a)(1)(B), and div. FF, § 103(a)(1)(B), made substantially identical amendments, adding cls. (iv) to (vi). Text is based on amendment by div. N, § 284(a)(1)(B). - § 6103(l)(13)(F): Pub. L. 116–260, div. N, § 284(a)(2), and div. FF, § 103(a)(2), amended subpar. (F) identically, inserting “, and any redisclosure authorized under clause (iii), (iv) (v), or (vi) of subparagraph (D),” after “or (C)”. - § 6103(p)(3)(A): Pub. L. 116–260, div. N, § 284(a)(3)(B), and div. FF, § 103(a)(3)(B), amended subpar. (A) identically, substituting “(13)(D)(iv), (13)(D)(v), (13)(D)(vi)” for “(13)(A), (13)(B), (13)(C), (13)(D)(i),”. - § 6103(p)(4): Pub. L. 116–260, div. N, § 283(b)(2)(B), and div. FF, § 102(b)(2)(B), amended par. (4) identically, substituting “(k)(8), (10), (11), or (15)” for “(k)(8), (10), or (11)” in two places and “any other person described in subsection (k)(10) or (15)” for “any other person described in subsection (k)(10)” wherever appearing. ## § 6211: Definition of a deficiency - § 6211(b)(4)(A): Pub. L. 116–260 substituted “6428, and 6428A” for “and 6428”. ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - § 6213(g)(2)(L): Pub. L. 116–260 substituted “6428, or 6428A” for “or 6428” in introductory provisions. ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(d)(5), § 6426(e)(3): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 6427: Fuels not used for taxable purposes - § 6427(e)(6)(C): Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”. ## § 6428: 2020 recovery rebates for individuals - § 6428(c)(1): Pub. L. 116–260, § 273(a)(1), inserted “or a surviving spouse (as defined in section 2(a))” after “joint return”. - § 6428(f)(3)(A): Pub. L. 116–260, § 273(a)(2)(A), substituted “attributable to this subsection” for “attributable to this section”. - § 6428(f)(4): Pub. L. 116–260, § 273(a)(2)(B), substituted “subsection” for “section”. - § 6428(f)(6), § 6428(f)(7): Pub. L. 116–260, § 273(a)(2)(C), added par. (6) and redesignated former par. (6) as (7). - § 6428(g): Pub. L. 116–260, § 273(a)(3), added subsec. (g) and struck out former subsec. (g) which set forth general provisions relating to identification number requirement, defined “valid identification number”, and set forth provisions relating to special rule for members of the Armed Forces and mathematical or clerical error authority. ## § 6428A: Additional 2020 recovery rebates for individuals - Enacted 26 U.S.C. § 6428A. ## § 6662: Imposition of accuracy-related penalty on underpayments - § 6662(b)(9): Pub. L. 116–260, § 212(b)(1), added par. (9). - § 6662(l): Pub. L. 116–260, § 212(b)(2), added subsec. (l). ## § 6751: Procedural requirements - § 6751(b)(2)(A): Pub. L. 116–260 substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”. ## § 7213: Unauthorized disclosure of information - § 7213(a)(2): Pub. L. 116–260, div. N, § 283(b)(2)(C), and div. FF, § 102(b)(2)(C), amended par. (2) identically, substituting “(k)(10), (13), (14), or (15)” for “(k)(10), (13), or (14)”. ## § 7652: Shipments to the United States - § 7652(e): Pub. L. 116–260, § 106(a)(2)(B), struck out par. (5). Text read as follows: “For purposes of this subsection, the amount of taxes collected under section 5001(a)(1) shall be determined without regard to section 5001(c).” - § 7652(i): Pub. L. 116–260, § 106(a)(2)(A), added subsec. (i). ## § 7702: Life insurance contract defined - § 7702(b)(2)(A): Pub. L. 116–260, § 205(a)(1), substituted “the applicable accumulation test minimum rate” for “an annual effective rate of 4 percent”. - § 7702(b)(3): Pub. L. 116–260, § 205(a)(2), added par. (3). - § 7702(c)(3)(B)(iii): Pub. L. 116–260, § 205(b)(1), substituted “the applicable guideline premium minimum rate” for “an annual effective rate of 6 percent”. - § 7702(c)(3)(E): Pub. L. 116–260, § 205(b)(2), added subpar. (E). - § 7702(c)(4): Pub. L. 116–260, § 205(c), substituted “the applicable accumulation test minimum rate” for “4 percent” and “the applicable guideline premium minimum rate” for “6 percent”. - § 7702(f)(11): Pub. L. 116–260, § 205(d), added par. (11). ## § 9505: Harbor Maintenance Trust Fund - § 9505(a)(2): Pub. L. 116–260 substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”. ## § 9812: Parity in mental health and substance use disorder benefits - § 9812(a)(6), § 9812(a)(7), § 9812(a)(8): Pub. L. 116–260 added pars. (6) to (8). ## § 9816: Preventing surprise medical bills - Enacted 26 U.S.C. § 9816. - § 9816(c), § 9816(d): Pub. L. 116–260, § 103(c), added subsec. (c) and redesignated former subsec. (c) as (d). - § 9816(e): Pub. L. 116–260, § 107(c), added subsec. (e). - § 9816(f): Pub. L. 116–260, § 111(b), added subsec. (f). ## § 9817: Ending surprise air ambulance bills - Enacted 26 U.S.C. § 9817. ## § 9818: Continuity of care - Enacted 26 U.S.C. § 9818. ## § 9819: Maintenance of price comparison tool - Enacted 26 U.S.C. § 9819. ## § 9820: Protecting patients and improving the accuracy of provider directory information - Enacted 26 U.S.C. § 9820. ## § 9822: Other patient protections - Enacted 26 U.S.C. § 9822. ## § 9823: Air ambulance report requirements - Enacted 26 U.S.C. § 9823. ## § 9824: Increasing transparency by removing gag clauses on price and quality information - Enacted 26 U.S.C. § 9824. ## § 9825: Reporting on pharmacy benefits and drug costs - Enacted 26 U.S.C. § 9825.