# Pub. L. 119-64: changes to the Internal Revenue Code

2025-12-26, 139 Stat. 1984. Source: <https://www.govinfo.gov/link/plaw/119/public/64>.

## Legislative history

- Bill: [H.R. 1491](https://www.congress.gov/bill/119th-congress/house-bill/1491)
- House report: [H. Rept. 119-43](https://www.govinfo.gov/content/pkg/CRPT-119hrpt43/html/CRPT-119hrpt43.htm)

## § 6303: Notice and demand for tax

- § 6303(b): Pub. L. 119–64 designated existing provisions as par. (1), inserted heading, and added par. (2).

## § 7508A: Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

- § 7508A(f): Pub. L. 119–64 added subsec. (f), relating to application to limitation on credit or refund.