Bill H.R. 9076 · House report H. Rept. 118-679 · Bluebook JCT general explanation (2025)
§ 6103 Confidentiality and disclosure of returns and return information
- (a)(2) Pub. L. 118–258, § 202(a)(2)(A), substituted “any tribal or local child support enforcement agency” for “any local…
- (a)(3) Pub. L. 118–258, § 202(a)(2)(B), inserted “, (8)” after “paragraph (6)”.
- (l)(6) Pub. L. 118–258, § 202(a)(2)(C)(i)(II), substituted “tribal, and local” for “and local” in heading.
- (l)(6)(A) Pub. L. 118–258, § 202(a)(2)(C)(i)(I), substituted “tribal, or local” for “or local” in introductory provisions.
- (l)(6)(B) Pub. L. 118–258, § 202(a)(2)(C)(i)(III), (IV), substituted “The information” for “The following information”…
- (l)(6)(D) Pub. L. 118–258, § 202(a)(2)(C)(i)(V), added subpar. (D).
- (l)(8) Pub. L. 118–258, § 202(a)(2)(C)(ii)(V), substituted “tribal, and local” for “and local” in heading.
- (l)(8)(A) Pub. L. 118–258, § 202(a)(2)(C)(ii)(I), substituted “, State, tribal, or local” for “or State or local”.
- (l)(8)(B) Pub. L. 118–258, § 202(a)(2)(C)(ii)(II), (III), substituted “enforced pursuant to the provisions of part D of title IV…
- (l)(8)(C) Pub. L. 118–258, § 202(a)(2)(C)(ii)(IV), added subpar. (C) and struck out former subpar. (C). Prior to amendment, text…
- (l)(10)(B)(iii) Pub. L. 118–258, § 202(a)(2)(C)(iii), added cl. (iii).
- (p)(4) Pub. L. 118–258, § 202(a)(2)(D)(iii), (iv), in concluding provisions, substituted “subsection (l)(6), (8), (10)…
- (p)(4) Pub. L. 118–258, § 202(a)(2)(D)(i), substituted “subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i)…
- (p)(4)(F)(i) Pub. L. 118–258, § 202(a)(2)(D)(ii), substituted “subsection (l)(6), (8), (10)” for “subsection (l)(10)”.
- (p)(9) Pub. L. 118–258, § 202(a)(2)(E), substituted “tribal, or local” for “or local” in introductory provisions.
§ 6402 Authority to make credits or refunds
- (c) Pub. L. 118–258 inserted at end “For purposes of this subsection, any reference to a State shall include a reference to…