# Pub. L. 118-258: changes to the Internal Revenue Code

2025-01-04, 138 Stat. 2970. Source: <https://www.govinfo.gov/link/plaw/118/public/258>.

## Legislative history

- Bill: [H.R. 9076](https://www.congress.gov/bill/118th-congress/house-bill/9076)
- House report: [H. Rept. 118-679](https://www.govinfo.gov/content/pkg/CRPT-118hrpt679/html/CRPT-118hrpt679.htm)
- Bluebook: [JCT general explanation (2025)](https://www.govinfo.gov/app/details/CPRT-118JPRT58326)

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

- § 6103(a)(2): Pub. L. 118–258, § 202(a)(2)(A), substituted “any tribal or local child support enforcement agency” for “any local child support enforcement agency”.
- § 6103(a)(3): Pub. L. 118–258, § 202(a)(2)(B), inserted “, (8)” after “paragraph (6)”.
- § 6103(l)(6): Pub. L. 118–258, § 202(a)(2)(C)(i)(II), substituted “tribal, and local” for “and local” in heading.
- § 6103(l)(6)(A): Pub. L. 118–258, § 202(a)(2)(C)(i)(I), substituted “tribal, or local” for “or local” in introductory provisions.
- § 6103(l)(6)(B): Pub. L. 118–258, § 202(a)(2)(C)(i)(III), (IV), substituted “The information” for “The following information”, substituted period for colon at end, and struck out cls. (i) and (ii) which read as follows:
- § 6103(l)(6)(D): Pub. L. 118–258, § 202(a)(2)(C)(i)(V), added subpar. (D).
- § 6103(l)(8): Pub. L. 118–258, § 202(a)(2)(C)(ii)(V), substituted “tribal, and local” for “and local” in heading.
- § 6103(l)(8)(A): Pub. L. 118–258, § 202(a)(2)(C)(ii)(I), substituted “, State, tribal, or local” for “or State or local”.
- § 6103(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 of the Social Security Act” for “enforced pursuant to a plan described in section 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under part D of title IV of such Act” and inserted at end “The information disclosed to any child support enforcement agency under subparagraph (A) with respect to any individual with respect to whom child support obligations are sought to be established or enforced may be disclosed by such agency to any agent of such agency which is under contract with such agency for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.”
- § 6103(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 read as follows: “For purposes of this paragraph, the term ‘State or local child support enforcement agency’ means any agency of a State or political subdivision thereof operating pursuant to a plan described in subparagraph (B).”
- § 6103(l)(10)(B)(iii): Pub. L. 118–258, § 202(a)(2)(C)(iii), added cl. (iii).
- § 6103(p)(4): Pub. L. 118–258, § 202(a)(2)(D)(iii), (iv), in concluding provisions, substituted “subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity” for “subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity” in two places and inserted “, (8)” after “paragraph (6)(A)”.
- § 6103(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), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity” for “subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any entity” in introductory provisions.
- § 6103(p)(4)(F)(i): Pub. L. 118–258, § 202(a)(2)(D)(ii), substituted “subsection (l)(6), (8), (10)” for “subsection (l)(10)”.
- § 6103(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

- § 6402(c): Pub. L. 118–258 inserted at end “For purposes of this subsection, any reference to a State shall include a reference to any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act.”