# Pub. L. 117-286: changes to the Internal Revenue Code

2022-12-27, 136 Stat. 4358. Source: <https://www.govinfo.gov/link/plaw/117/public/286>.

## Legislative history

- Bill: [H.R. 5961](https://www.congress.gov/bill/117th-congress/house-bill/5961)
- House report: [H. Rept. 117-193](https://www.govinfo.gov/content/pkg/CRPT-117hrpt193/html/CRPT-117hrpt193.htm)

## § 7701: Definitions

- § 7701(k): Pub. L. 117–286 substituted “section 13143(b) of title 5, United States Code,” for “section 501(b) of the Ethics in Government Act of 1978,”.

## § 7802: Internal Revenue Service Oversight Board

- § 7802(b)(3)(A): Pub. L. 117–286 substituted “section 13103(f) of title 5, United States Code, for purposes of subchapter I of chapter 131 of such title, except that section 13103(d) of such title” for “section 101(f) of the Ethics in Government Act of 1978 for purposes of title I of such Act, except that section 101(d) of such Act”.

## § 7803: Commissioner of Internal Revenue; other officials

- § 7803(d)(1): Pub. L. 117–286, § 4(b)(46)(A), substituted “section 405 of title 5, United States Code” for “section 5 of the Inspector General Act of 1978” in introductory provisions.
- § 7803(d)(2)(A): Pub. L. 117–286, § 4(b)(46)(B), substituted “section 405 of title 5, United States Code” for “section 5 of the Inspector General Act of 1978” in introductory provisions.