# Pub. L. 119-39: changes to the Internal Revenue Code

2025-11-25, 139 Stat. 659. Source: <https://www.govinfo.gov/link/plaw/119/public/39>.

## Legislative history

- Bill: [H.R. 998](https://www.congress.gov/bill/119th-congress/house-bill/998)
- House report: [H. Rept. 119-42](https://www.govinfo.gov/content/pkg/CRPT-119hrpt42/html/CRPT-119hrpt42.htm)

## § 6213: Restrictions applicable to deficiencies; petition to Tax Court

- § 6213(b)(1): Pub. L. 119–39, § 2(a), designated existing provisions as subpar. (A), inserted heading, substituted “Subject to subparagraph (B), each notice” for “Each notice”, and added subpar. (B).
- § 6213(b)(2): Pub. L. 119–39, § 2(b), added subpar. (C).