# Pub. L. 116-91: changes to the Internal Revenue Code

2019-12-19, 133 Stat. 1189. Source: <https://www.govinfo.gov/link/plaw/116/public/91>.

## Legislative history

- Bill: [H.R. 5363](https://www.congress.gov/bill/116th-congress/house-bill/5363)
- Bluebook: [JCT general explanation (2022)](https://www.govinfo.gov/app/details/CPRT-116JPRT45906)

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(a)(3): Pub. L. 116–91, § 3(b), inserted “, (13)” after “(12)”.
- § 6103(l)(13): Pub. L. 116–91, § 3(a), amended par. (13) generally. Prior to amendment, par. (13) related to disclosure of return information to carry out income contingent repayment of student loans.
- § 6103(p)(3)(A): Pub. L. 116–91, § 3(c)(1), struck out “(13)” after “(12),”.
- § 6103(p)(4): Pub. L. 116–91, § 3(c)(2), inserted “, (13)” after “(l)(10)” wherever appearing.