Pub. L. 116-94 Dec. 20, 2019

133 Stat. 3180 · Changed 72 sections of the Code

Bill H.R. 1865 · Bluebook JCT general explanation (2022)

§ 1 Tax imposed

  • (j)(4) Pub. L. 116–94 struck out par. (4) which related to special rules for certain children with unearned income.

§ 25C Energy efficient home improvement credit

  • (d)(3)(A) Pub. L. 116–94, § 123(b)(1), substituted “a Uniform Energy Factor of at least 2.2” for “an energy factor of at least…
  • (d)(3) Pub. L. 116–94, § 123(b)(2), substituted “a Uniform Energy Factor” for “an energy factor”.
  • (g) Pub. L. 116–94, § 123(a), substituted “December 31, 2020” for “December 31, 2017”.

§ 30B Alternative motor vehicle credit

  • (k)(1) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 30C Alternative fuel vehicle refueling property credit

  • (g) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 30D Clean vehicle credit

  • (g)(3) Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2018”.

§ 35 Health insurance costs of eligible individuals

  • (b)(1)(B) Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”.

§ 38 General business credit

  • (b)(33) Pub. L. 116–94 added par. (33).

§ 40 Alcohol, etc., used as fuel

  • (b)(6)(J)(i) Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2018”.

§ 40A Biodiesel and renewable diesel used as fuel

  • (g) Pub. L. 116–94 substituted “December 31, 2022” for “December 31, 2017”.

§ 45 Electricity produced from certain renewable resources, etc.

  • (b)(5)(D) Pub. L. 116–94, § 127(c)(2)(A), added subpar. (D).
  • (d)(1) Pub. L. 116–94, § 127(c)(1), substituted “January 1, 2021” for “January 1, 2020”.
  • (d)(2)(A) (d)(3)(A) (d)(4) (d)(6) (d)(7) (d)(9) (d)(11)(B) Pub. L. 116–94, § 127(a), substituted “January 1, 2021” for “January 1, 2018” wherever appearing.
  • (e)(10)(A) Pub. L. 116–94, § 128(a), substituted “15-year period” for “12-year period” in two places.

§ 45A Indian employment credit

  • (f) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 45D New markets tax credit

  • (f)(1)(H) Pub. L. 116–94, § 141(a), added subpar. (H).
  • (f)(3) Pub. L. 116–94, § 141(b), substituted “2025” for “2024”.

§ 45E Small employer pension plan startup costs

  • (b)(1) Pub. L. 116–94 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “$500 for the first credit…

§ 45G Railroad track maintenance credit

  • § 45G Pub. L. 116–94 substituted “January 1, 2023” for “January 1, 2018”.

§ 45L New energy efficient home credit

  • (g) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 45N Mine rescue team training credit

  • (e) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 45S Employer credit for paid family and medical leave

  • § 45S Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.

§ 45T Auto-enrollment option for retirement savings options provided by small employers

§ 48 Energy credit

  • (a)(5)(C)(ii) Pub. L. 116–94, § 127(b), substituted “January 1, 2021” for “January 1, 2018 (January 1, 2020, in the case of any…
  • (a)(5)(E)(iv) Pub. L. 116–94, § 127(c)(2)(B), added cl. (iv).

§ 51 Amount of credit

  • (c)(4) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.

§ 55 Alternative minimum tax imposed

§ 56 Adjustments in computing alternative minimum taxable income

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (p)(2)(D) (p)(2)(E) Pub. L. 116–94, § 108(a), added subpar. (D) and redesignated former subpar. (D) as (E).
  • (t)(2)(H) Pub. L. 116–94, § 113(a), added subpar. (H).

§ 108 Income from discharge of indebtedness

  • (a)(1)(E) Pub. L. 116–94, § 101(a), substituted “January 1, 2021” for “January 1, 2018” in two places.
  • (h)(2) Pub. L. 116–94, § 101(b), inserted “and determined without regard to the substitution described in section…

§ 139B Benefits provided to volunteer firefighters and emergency medical responders

  • (c)(2) Pub. L. 116–94, § 301(a), substituted “$50” for “$30”.
  • § 139B Pub. L. 116–94, § 301(b), substituted “beginning—” for “beginning after December 31, 2010.” and added pars. (1) and (2).

§ 163 Interest

  • (h)(3)(E)(iv)(I) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 168 Accelerated cost recovery system

  • (e)(3)(A)(i)(I) Pub. L. 116–94, § 114(a)(1), substituted “January 1, 2021” for “January 1, 2018”.
  • (e)(3)(A)(i)(II) Pub. L. 116–94, § 114(a)(2), substituted “December 31, 2020” for “December 31, 2017”.
  • (i)(15)(D) Pub. L. 116–94, § 115(a), substituted “December 31, 2020” for “December 31, 2017”.
  • (j)(9) Pub. L. 116–94, § 116(a), substituted “December 31, 2020” for “December 31, 2017”.
  • (l)(2)(D) Pub. L. 116–94, § 130(a), substituted “January 1, 2021” for “January 1, 2018”.

§ 179D Energy efficient commercial buildings deduction

  • (h) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 181 Treatment of certain qualified productions

  • (g) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 213 Medical, dental, etc., expenses

  • § 213 Pub. L. 116–94 amended subsec. (f) generally. Prior to amendment, subsec. (f) provided that subsec. (a) was to be…

§ 219 Retirement savings

  • (d)(1) Pub. L. 116–94, § 107(a), struck out par. (1). Text read as follows: “No deduction shall be allowed under this section…
  • (f)(1) Pub. L. 116–94, § 106(a), inserted at end: “The term ‘compensation’ shall include any amount which is included in the…

§ 221 Interest on education loans

  • (e)(1) Pub. L. 116–94 inserted at end: “The deduction otherwise allowable under subsection (a) (prior to the application of…

§ 263A Capitalization and inclusion in inventory costs of certain expenses

  • (f)(4)(B) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a)(9)(B)(iv)(I) Pub. L. 116–94, § 114(b), substituted “age 72” for “age 70½”.
  • (a)(9)(C)(i)(I) Pub. L. 116–94, § 114(a), substituted “age 72” for “age 70½”.
  • (a)(9)(C)(ii)(I) Pub. L. 116–94, § 114(b), substituted “age 72” for “age 70½”.
  • (a)(9)(E) Pub. L. 116–94, § 401(a)(2), amended subpar. (E) generally. Prior to amendment, text read as follows: “For purposes of…
  • (a)(9)(H) Pub. L. 116–94, § 401(a)(1), added subpar. (H).
  • (a)(26)(I) Pub. L. 116–94, § 205(b), added subpar. (I).
  • (a)(36) Pub. L. 116–94, § 104(a), substituted “age 59½” for “age 62”.
  • (a)(38) Pub. L. 116–94, § 109(a), added par. (38).
  • (b) Pub. L. 116–94, § 201(a), substituted “plan amendments” for “retroactive changes in plan” in heading, designated…
  • (k)(2)(B)(i)(VI) Pub. L. 116–94, § 109(b)(1), added subcl. (VI).
  • (k)(2)(B)(iii) Pub. L. 116–94, § 109(b)(2), added cl. (iii).
  • (k)(2)(D) Pub. L. 116–94, § 112(a)(1), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “which…
  • (k)(12)(A) Pub. L. 116–94, § 103(a)(1), added cls. (i) and (ii) and struck out former cls. (i) and (ii) which read as follows:
  • (k)(12)(F) (k)(12)(G) Pub. L. 116–94, § 103(b), added subpar. (F) and redesignated former subpar. (F) as (G).
  • (k)(13)(B) Pub. L. 116–94, § 103(a)(2), substituted “means a cash or deferred arrangement—” for “means any cash or deferred…
  • (k)(13)(C)(iii) Pub. L. 116–94, § 102(a), substituted “does not exceed 15 percent (10 percent during the period described in subclause…
  • (k)(13)(F) Pub. L. 116–94, § 103(c), added subpar. (F).
  • (k)(15) Pub. L. 116–94, § 112(a)(2), added par. (15).
  • (o) (p) Pub. L. 116–94, § 205(a), added subsec. (o) and redesignated former subsec. (o) as (p).

§ 403 Taxation of employee annuities

  • (b)(7)(A) Pub. L. 116–94, § 109(c)(2), substituted “if the amounts are to be invested in regulated investment company stock to be…
  • (b)(9)(B) Pub. L. 116–94, § 111(a), inserted “(including an employee described in section 414(e)(3)(B))” after “employee…
  • (b)(11)(D) Pub. L. 116–94, § 109(c)(1), added subpar. (D).

§ 408 Individual retirement accounts

  • (b) Pub. L. 116–94, § 114(c), substituted “age 72” for “age 70½” in concluding provisions.
  • (c)(3) Pub. L. 116–94, § 101(a)(3), added par. (3).
  • (d)(8)(A) Pub. L. 116–94, § 107(b), inserted at end “The amount of distributions not includible in gross income by reason of the…
  • (o)(5) Pub. L. 116–94, § 116(a)(1), added par. (5).

§ 408A Roth IRAs

  • (c)(4) (c)(5) (c)(6) (c) Pub. L. 116–94 redesignated pars. (5) to (7) as (4) to (6), respectively, and struck out former par. (4). Prior to…

§ 413 Collectively bargained plans, etc.

  • (c)(2) Pub. L. 116–94, § 101(a)(2), substituted “sections 401(a) and 408(c)” for “section 401(a)”.
  • (e) Pub. L. 116–94, § 101(a)(1), added subsec. (e).

§ 415 Limitations on benefits and contribution under qualified plans

  • (c)(8) Pub. L. 116–94 added par. (8).

§ 430 Minimum funding standards for single-employer defined benefit pension plans

  • (m) Pub. L. 116–94 added subsec. (m).

§ 451 General rule for taxable year of inclusion

  • (k)(3) Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2018” in introductory provisions.

§ 457 Deferred compensation plans of State and local governments and tax-exempt organizations

  • (d)(1)(A)(i) Pub. L. 116–94, § 104(b), inserted “(in the case of a plan maintained by an employer described in subsection (e)(1)(A)…
  • (d)(1)(A)(iv) Pub. L. 116–94, § 109(d)(1), added cl. (iv).
  • (d)(1)(D) Pub. L. 116–94, § 109(d)(2), added subpar. (D).

§ 501 Exemption from tax on corporations, certain trusts, etc.

§ 512 Unrelated business taxable income

  • (a) Pub. L. 116–94 struck out par. (7) which related to increases in unrelated business taxable income for certain fringe…

§ 529 Qualified tuition programs

  • (c)(8) Pub. L. 116–94, § 302(a), added par. (8).
  • (c)(9) Pub. L. 116–94, § 302(b)(1), added par. (9).

§ 954 Foreign base company income

  • (c)(6)(C) Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”.

§ 1391 Designation procedure

  • (d)(1)(A)(i) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

§ 3121 Definitions

  • (a)(23) Pub. L. 116–94 substituted “section 139B(a)” for “139B(b)”.

§ 4121 Imposition of tax

  • § 4121 Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2018”.

§ 4221 Certain tax-free sales

  • (a) Pub. L. 116–94 struck out last sentence of concluding provisions which read as follows: “In the case of the tax imposed…

§ 4375 Health insurance

  • (e) Pub. L. 116–94 substituted “2029” for “2019”.

§ 4376 Self-insured health plans

  • (e) Pub. L. 116–94 substituted “2029” for “2019”.

§ 4611 Imposition of tax

  • (f)(2) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2018”.

§ 4940 Excise tax based on investment income

  • (a) Pub. L. 116–94, § 206(a), substituted “1.39 percent” for “2 percent”.
  • § 4940 Pub. L. 116–94, § 206(b), struck out subsec. (e) which provided for reduction in tax where private foundation met…

§ 4975 Tax on prohibited transactions

  • (c)(7) Pub. L. 116–94 added par. (7).

§ 5001 Imposition, rate, and attachment of tax

  • (c) Pub. L. 116–94, § 144(g)(2), substituted “Temporary reduced rate” for “Reduced rate for 2018 and 2019” in heading.
  • (c)(4) Pub. L. 116–94, § 144(g)(1), substituted “December 31, 2020” for “December 31, 2019”.

§ 5041 Imposition and rate of tax

  • (b)(1) (b)(2) Pub. L. 116–94, § 144(e)(1), substituted “January 1, 2021” for “January 1, 2020”.
  • (c)(8) Pub. L. 116–94, § 144(d)(2), substituted “Temporary special rule” for “Special rule for 2018 and 2019” in heading.
  • (c)(8) Pub. L. 116–94, § 144(d)(1), substituted “January 1, 2021” for “January 1, 2020” in introductory provisions.
  • (c)(8) Pub. L. 116–94, § 144(j)(1), added subpar. (C).
  • (h) Pub. L. 116–94, § 144(f)(1), substituted “December 31, 2020” for “December 31, 2019”.

§ 5051 Imposition and rate of tax

  • (a)(1) (a)(2)(A) Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020” in introductory provisions of subsec. (a)(1)(C) and…

§ 5212 Transfer of distilled spirits between bonded premises

  • § 5212 Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”.

§ 5414 Transfer of beer between bonded facilities

  • (b) Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.

§ 5555 Records, statements, and returns

  • (a) Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”.

§ 6011 General requirement of return, statement, or list

  • (e)(6) Pub. L. 116–94 added par. (6) related to application of numerical limitation to returns relating to deferred…

§ 6051 Receipts for employees

  • (a)(14) Pub. L. 116–94, § 503(b)(1)(A), substituted “subsection (g)” for “section 4980I(d)(1)” in introductory provisions.
  • (g) Pub. L. 116–94, § 503(b)(1)(B), added subsec. (g).

§ 6103 Confidentiality and disclosure of returns and return information

  • (o)(3) Pub. L. 116–94, § 404(a), added par. (3).
  • (p)(4) Pub. L. 116–94, § 404(b), substituted “, (o)(1)(A), or (o)(3)” for “or (o)(1)(A)” in introductory provisions of par.…

§ 6416 Certain taxes on sales and services

  • (b)(2) Pub. L. 116–94 struck out at end of concluding provisions “In the case of the tax imposed by section 4191…

§ 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

  • (c)(6) Pub. L. 116–94, § 121(b)(1)(A), substituted “December 31, 2022” for “December 31, 2017”.
  • (d)(5) Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”.
  • (e)(2) Pub. L. 116–94, § 133(b)(1), in introductory provisions, substituted “mixture of alternative fuel (other than a fuel…
  • (e)(3) Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”.

§ 6427 Fuels not used for taxable purposes

  • (e)(6)(B) Pub. L. 116–94, § 121(b)(1)(B), substituted “December 31, 2022” for “December 31, 2017”.
  • (e)(6)(C) Pub. L. 116–94, § 133(a)(2), substituted “December 31, 2020” for “December 31, 2017”.

§ 6651 Failure to file tax return or to pay tax

  • (a) Pub. L. 116–94, § 402(a), substituted “$435” for “$330” in concluding provisions.
  • (j)(1) Pub. L. 116–94, § 402(b), substituted “$435” for “$330”.

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (d)(1) Pub. L. 116–94, § 403(b)(2), substituted “$50,000” for “$5,000”.
  • (d)(1) Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”.
  • (d)(2) Pub. L. 116–94, § 403(b)(3), substituted “$10,000” for “$1,000”.
  • (d)(2) Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”.
  • (e) Pub. L. 116–94, § 403(a), substituted “$250” for “$25” and “$150,000” for “$15,000”.
  • (h) Pub. L. 116–94, § 403(c), substituted “$100” for “$10” and “$50,000” for “$5,000”.

§ 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

  • (d) Pub. L. 116–94 added subsec. (d).

§ 9511 Patient-Centered Outcomes Research Trust Fund

  • (b)(1) Pub. L. 116–94, § 104(a)(1)(A)(ii), substituted “(E)(ii), and (F)(ii)” for “and (E)(ii)” in concluding provisions.
  • (b)(1)(F) Pub. L. 116–94, § 104(a)(1)(A)(i), added subpar. (F).
  • (b)(4) Pub. L. 116–94, § 104(a)(1)(B), added par. (4).
  • (d)(2)(A) Pub. L. 116–94, § 104(a)(2), substituted “2029” for “2019”.
  • (f) Pub. L. 116–94, § 104(a)(3), substituted “September 30, 2029” for “December 20, 2019”.

§ 9831 General exceptions

  • (d)(1) Pub. L. 116–94 struck out “except as provided in section 4980I(f)(4)” before “and notwithstanding any other provision…