# Pub. L. 116-94: changes to the Internal Revenue Code 2019-12-20, 133 Stat. 3180. Source: . ## Legislative history - Bill: [H.R. 1865](https://www.congress.gov/bill/116th-congress/house-bill/1865) - Bluebook: [JCT general explanation (2022)](https://www.govinfo.gov/app/details/CPRT-116JPRT45906) ## § 1: Tax imposed - § 1(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 - § 25C(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 2.0”. - § 25C(d)(3): Pub. L. 116–94, § 123(b)(2), substituted “a Uniform Energy Factor” for “an energy factor”. - § 25C(g): Pub. L. 116–94, § 123(a), substituted “December 31, 2020” for “December 31, 2017”. ## § 30B: Alternative motor vehicle credit - § 30B(k)(1): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”. ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(g): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”. ## § 30D: Clean vehicle credit - § 30D(g)(3): Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2018”. ## § 35: Health insurance costs of eligible individuals - § 35(b)(1)(B): Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”. ## § 38: General business credit - § 38(b)(33): Pub. L. 116–94 added par. (33). ## § 40: Alcohol, etc., used as fuel - § 40(b)(6)(J)(i): Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2018”. ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A(g): Pub. L. 116–94 substituted “December 31, 2022” for “December 31, 2017”. ## § 45: Electricity produced from certain renewable resources, etc. - § 45(b)(5)(D): Pub. L. 116–94, § 127(c)(2)(A), added subpar. (D). - § 45(d)(1): Pub. L. 116–94, § 127(c)(1), substituted “January 1, 2021” for “January 1, 2020”. - § 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. 116–94, § 127(a), substituted “January 1, 2021” for “January 1, 2018” wherever appearing. - § 45(e)(10)(A): Pub. L. 116–94, § 128(a), substituted “15-year period” for “12-year period” in two places. ## § 45A: Indian employment credit - § 45A(f): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”. ## § 45D: New markets tax credit - § 45D(f)(1)(H): Pub. L. 116–94, § 141(a), added subpar. (H). - § 45D(f)(3): Pub. L. 116–94, § 141(b), substituted “2025” for “2024”. ## § 45E: Small employer pension plan startup costs - § 45E(b)(1): Pub. L. 116–94 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “$500 for the first credit year and each of the 2 taxable years immediately following the first credit year, and”. ## § 45G: Railroad track maintenance credit - § 45G: Pub. L. 116–94 substituted “January 1, 2023” for “January 1, 2018”. ## § 45L: New energy efficient home credit - § 45L(g): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”. ## § 45N: Mine rescue team training credit - § 45N(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 - Enacted 26 U.S.C. § 45T. ## § 48: Energy credit - § 48(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 facility which is described in paragraph (1) of section 45(d))”. - § 48(a)(5)(E)(iv): Pub. L. 116–94, § 127(c)(2)(B), added cl. (iv). ## § 51: Amount of credit - § 51(c)(4): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”. ## § 55: Alternative minimum tax imposed - § 55(d)(4)(A)(iii): Pub. L. 116–94 added cl. (iii). ## § 56: Adjustments in computing alternative minimum taxable income - § 56(b)(1)(B), § 56(b)(1)(C), § 56(b)(1)(D), § 56(b)(1)(E), § 56(b)(1): Pub. L. 116–94 redesignated subpars. (C) to (F) as (B) to (E), respectively, and struck out former subpar. (B). Prior to amendment, text of subpar. (B) read as follows: “In determining the amount allowable as a deduction under section 213, subsection (a) of section 213 shall be applied without regard to subsection (f) of such section. This subparagraph shall not apply to taxable years beginning after December 31, 2016, and ending before January 1, 2019”. ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(p)(2)(D), § 72(p)(2)(E): Pub. L. 116–94, § 108(a), added subpar. (D) and redesignated former subpar. (D) as (E). - § 72(t)(2)(H): Pub. L. 116–94, § 113(a), added subpar. (H). ## § 108: Income from discharge of indebtedness - § 108(a)(1)(E): Pub. L. 116–94, § 101(a), substituted “January 1, 2021” for “January 1, 2018” in two places. - § 108(h)(2): Pub. L. 116–94, § 101(b), inserted “and determined without regard to the substitution described in section 163(h)(3)(F)(i)(II)” after “clause (ii) thereof”. ## § 139B: Benefits provided to volunteer firefighters and emergency medical responders - § 139B(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 - § 163(h)(3)(E)(iv)(I): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”. ## § 168: Accelerated cost recovery system - § 168(e)(3)(A)(i)(I): Pub. L. 116–94, § 114(a)(1), substituted “January 1, 2021” for “January 1, 2018”. - § 168(e)(3)(A)(i)(II): Pub. L. 116–94, § 114(a)(2), substituted “December 31, 2020” for “December 31, 2017”. - § 168(i)(15)(D): Pub. L. 116–94, § 115(a), substituted “December 31, 2020” for “December 31, 2017”. - § 168(j)(9): Pub. L. 116–94, § 116(a), substituted “December 31, 2020” for “December 31, 2017”. - § 168(l)(2)(D): Pub. L. 116–94, § 130(a), substituted “January 1, 2021” for “January 1, 2018”. ## § 179D: Energy efficient commercial buildings deduction - § 179D(h): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”. ## § 181: Treatment of certain qualified productions - § 181(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 applied with respect to a taxpayer by substituting “7.5 percent” for “10 percent” under certain special rules for 2013 through 2018. ## § 219: Retirement savings - § 219(d)(1): Pub. L. 116–94, § 107(a), struck out par. (1). Text read as follows: “No deduction shall be allowed under this section with respect to any qualified retirement contribution for the benefit of an individual if such individual has attained age 70½ before the close of such individual’s taxable year for which the contribution was made.” - § 219(f)(1): Pub. L. 116–94, § 106(a), inserted at end: “The term ‘compensation’ shall include any amount which is included in the individual’s gross income and paid to the individual to aid the individual in the pursuit of graduate or postdoctoral study.” ## § 221: Interest on education loans - § 221(e)(1): Pub. L. 116–94 inserted at end: “The deduction otherwise allowable under subsection (a) (prior to the application of subsection (b)) to the taxpayer for any taxable year shall be reduced (but not below zero) by so much of the distributions treated as a qualified higher education expense under section 529(c)(9) with respect to loans of the taxpayer as would be includible in gross income under section 529(c)(3)(A) for such taxable year but for such treatment.” ## § 263A: Capitalization and inclusion in inventory costs of certain expenses - § 263A(f)(4)(B): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”. ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a)(9)(B)(iv)(I): Pub. L. 116–94, § 114(b), substituted “age 72” for “age 70½”. - § 401(a)(9)(C)(i)(I): Pub. L. 116–94, § 114(a), substituted “age 72” for “age 70½”. - § 401(a)(9)(C)(ii)(I): Pub. L. 116–94, § 114(b), substituted “age 72” for “age 70½”. - § 401(a)(9)(E): Pub. L. 116–94, § 401(a)(2), amended subpar. (E) generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the term ‘designated beneficiary’ means any individual designated as a beneficiary by the employee.” - § 401(a)(9)(H): Pub. L. 116–94, § 401(a)(1), added subpar. (H). - § 401(a)(26)(I): Pub. L. 116–94, § 205(b), added subpar. (I). - § 401(a)(36): Pub. L. 116–94, § 104(a), substituted “age 59½” for “age 62”. - § 401(a)(38): Pub. L. 116–94, § 109(a), added par. (38). - § 401(b): Pub. L. 116–94, § 201(a), substituted “plan amendments” for “retroactive changes in plan” in heading, designated existing provisions as par. (1) and inserted heading, and added par. (2). - § 401(k)(2)(B)(i)(VI): Pub. L. 116–94, § 109(b)(1), added subcl. (VI). - § 401(k)(2)(B)(iii): Pub. L. 116–94, § 109(b)(2), added cl. (iii). - § 401(k)(2)(D): Pub. L. 116–94, § 112(a)(1), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “which does not require, as a condition of participation in the arrangement, that an employee complete a period of service with the employer (or employers) maintaining the plan extending beyond the period permitted under section 410(a)(1) (determined without regard to subparagraph (B)(i) thereof).” - § 401(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: - § 401(k)(12)(F), § 401(k)(12)(G): Pub. L. 116–94, § 103(b), added subpar. (F) and redesignated former subpar. (F) as (G). - § 401(k)(13)(B): Pub. L. 116–94, § 103(a)(2), substituted “means a cash or deferred arrangement—” for “means any cash or deferred arrangement which meets the requirements of subparagraphs (C) through (E).” and added cls. (i) and (ii). - § 401(k)(13)(C)(iii): Pub. L. 116–94, § 102(a), substituted “does not exceed 15 percent (10 percent during the period described in subclause (I))” for “does not exceed 10 percent” in introductory provisions. - § 401(k)(13)(F): Pub. L. 116–94, § 103(c), added subpar. (F). - § 401(k)(15): Pub. L. 116–94, § 112(a)(2), added par. (15). - § 401(o), § 401(p): Pub. L. 116–94, § 205(a), added subsec. (o) and redesignated former subsec. (o) as (p). ## § 403: Taxation of employee annuities - § 403(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 held in that custodial account, and under the custodial account—” for “if—” and cls. (i) and (ii) for former cls. (i) and (ii) which read as follows: - § 403(b)(9)(B): Pub. L. 116–94, § 111(a), inserted “(including an employee described in section 414(e)(3)(B))” after “employee described in paragraph (1)”. - § 403(b)(11)(D): Pub. L. 116–94, § 109(c)(1), added subpar. (D). ## § 408: Individual retirement accounts - § 408(b): Pub. L. 116–94, § 114(c), substituted “age 72” for “age 70½” in concluding provisions. - § 408(c)(3): Pub. L. 116–94, § 101(a)(3), added par. (3). - § 408(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 preceding sentence for a taxable year (determined without regard to this sentence) shall be reduced (but not below zero) by an amount equal to the excess of—” and added cls. (i) and (ii). - § 408(o)(5): Pub. L. 116–94, § 116(a)(1), added par. (5). ## § 408A: Roth IRAs - § 408A(c)(4), § 408A(c)(5), § 408A(c)(6), § 408A(c): Pub. L. 116–94 redesignated pars. (5) to (7) as (4) to (6), respectively, and struck out former par. (4). Prior to amendment, text of par. (4) read as follows: “Contributions to a Roth IRA may be made even after the individual for whom the account is maintained has attained age 70½.” ## § 413: Collectively bargained plans, etc. - § 413(c)(2): Pub. L. 116–94, § 101(a)(2), substituted “sections 401(a) and 408(c)” for “section 401(a)”. - § 413(e): Pub. L. 116–94, § 101(a)(1), added subsec. (e). ## § 415: Limitations on benefits and contribution under qualified plans - § 415(c)(8): Pub. L. 116–94 added par. (8). ## § 430: Minimum funding standards for single-employer defined benefit pension plans - § 430(m): Pub. L. 116–94 added subsec. (m). ## § 451: General rule for taxable year of inclusion - § 451(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 - § 457(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), age 59½)” before comma at end. - § 457(d)(1)(A)(iv): Pub. L. 116–94, § 109(d)(1), added cl. (iv). - § 457(d)(1)(D): Pub. L. 116–94, § 109(d)(2), added subpar. (D). ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(12)(J): Pub. L. 116–94 added subpar. (J). ## § 512: Unrelated business taxable income - § 512(a): Pub. L. 116–94 struck out par. (7) which related to increases in unrelated business taxable income for certain fringe benefit expenses. ## § 529: Qualified tuition programs - § 529(c)(8): Pub. L. 116–94, § 302(a), added par. (8). - § 529(c)(9): Pub. L. 116–94, § 302(b)(1), added par. (9). ## § 954: Foreign base company income - § 954(c)(6)(C): Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”. ## § 1391: Designation procedure - § 1391(d)(1)(A)(i): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”. ## § 3121: Definitions - § 3121(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 - § 4221(a): Pub. L. 116–94 struck out last sentence of concluding provisions which read as follows: “In the case of the tax imposed by section 4191, paragraphs (3), (4), (5), and (6) shall not apply.” ## § 4375: Health insurance - § 4375(e): Pub. L. 116–94 substituted “2029” for “2019”. ## § 4376: Self-insured health plans - § 4376(e): Pub. L. 116–94 substituted “2029” for “2019”. ## § 4611: Imposition of tax - § 4611(f)(2): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2018”. ## § 4940: Excise tax based on investment income - § 4940(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 certain distribution requirements. ## § 4975: Tax on prohibited transactions - § 4975(c)(7): Pub. L. 116–94 added par. (7). ## § 5001: Imposition, rate, and attachment of tax - § 5001(c): Pub. L. 116–94, § 144(g)(2), substituted “Temporary reduced rate” for “Reduced rate for 2018 and 2019” in heading. - § 5001(c)(4): Pub. L. 116–94, § 144(g)(1), substituted “December 31, 2020” for “December 31, 2019”. ## § 5041: Imposition and rate of tax - § 5041(b)(1), § 5041(b)(2): Pub. L. 116–94, § 144(e)(1), substituted “January 1, 2021” for “January 1, 2020”. - § 5041(c)(8): Pub. L. 116–94, § 144(d)(2), substituted “Temporary special rule” for “Special rule for 2018 and 2019” in heading. - § 5041(c)(8): Pub. L. 116–94, § 144(d)(1), substituted “January 1, 2021” for “January 1, 2020” in introductory provisions. - § 5041(c)(8): Pub. L. 116–94, § 144(j)(1), added subpar. (C). - § 5041(h): Pub. L. 116–94, § 144(f)(1), substituted “December 31, 2020” for “December 31, 2019”. ## § 5051: Imposition and rate of tax - § 5051(a)(1), § 5051(a)(2)(A): Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020” in introductory provisions of subsec. (a)(1)(C) and in subsec. (a)(2)(A). ## § 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 - § 5414(b): Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”. ## § 5555: Records, statements, and returns - § 5555(a): Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”. ## § 6011: General requirement of return, statement, or list - § 6011(e)(6): Pub. L. 116–94 added par. (6) related to application of numerical limitation to returns relating to deferred compensation plans. ## § 6051: Receipts for employees - § 6051(a)(14): Pub. L. 116–94, § 503(b)(1)(A), substituted “subsection (g)” for “section 4980I(d)(1)” in introductory provisions. - § 6051(g): Pub. L. 116–94, § 503(b)(1)(B), added subsec. (g). ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(o)(3): Pub. L. 116–94, § 404(a), added par. (3). - § 6103(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. (4) and subpar. (F)(ii). ## § 6416: Certain taxes on sales and services - § 6416(b)(2): Pub. L. 116–94 struck out at end of concluding provisions “In the case of the tax imposed by section 4191, subparagraphs (B), (C), (D), and (E) shall not apply.” ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(c)(6): Pub. L. 116–94, § 121(b)(1)(A), substituted “December 31, 2022” for “December 31, 2017”. - § 6426(d)(5): Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”. - § 6426(e)(2): Pub. L. 116–94, § 133(b)(1), in introductory provisions, substituted “mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2))” for “mixture of alternative fuel”. - § 6426(e)(3): Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”. ## § 6427: Fuels not used for taxable purposes - § 6427(e)(6)(B): Pub. L. 116–94, § 121(b)(1)(B), substituted “December 31, 2022” for “December 31, 2017”. - § 6427(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 - § 6651(a): Pub. L. 116–94, § 402(a), substituted “$435” for “$330” in concluding provisions. - § 6651(j)(1): Pub. L. 116–94, § 402(b), substituted “$435” for “$330”. ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652(d)(1): Pub. L. 116–94, § 403(b)(2), substituted “$50,000” for “$5,000”. - § 6652(d)(1): Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”. - § 6652(d)(2): Pub. L. 116–94, § 403(b)(3), substituted “$10,000” for “$1,000”. - § 6652(d)(2): Pub. L. 116–94, § 403(b)(1), substituted “$10” for “$1”. - § 6652(e): Pub. L. 116–94, § 403(a), substituted “$250” for “$25” and “$150,000” for “$15,000”. - § 6652(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 - § 7508A(d): Pub. L. 116–94 added subsec. (d). ## § 9511: Patient-Centered Outcomes Research Trust Fund - § 9511(b)(1): Pub. L. 116–94, § 104(a)(1)(A)(ii), substituted “(E)(ii), and (F)(ii)” for “and (E)(ii)” in concluding provisions. - § 9511(b)(1)(F): Pub. L. 116–94, § 104(a)(1)(A)(i), added subpar. (F). - § 9511(b)(4): Pub. L. 116–94, § 104(a)(1)(B), added par. (4). - § 9511(d)(2)(A): Pub. L. 116–94, § 104(a)(2), substituted “2029” for “2019”. - § 9511(f): Pub. L. 116–94, § 104(a)(3), substituted “September 30, 2029” for “December 20, 2019”. ## § 9831: General exceptions - § 9831(d)(1): Pub. L. 116–94 struck out “except as provided in section 4980I(f)(4)” before “and notwithstanding any other provision of this title”.