# Pub. L. 99-92: changes to the Internal Revenue Code

1985-08-16, 99 Stat. 399. Source: <https://www.govinfo.gov/link/plaw/99/public/92>.

## Legislative history

- Bill: [H.R. 2370](https://www.congress.gov/bill/99th-congress/house-bill/2370)

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

- § 6103(m)(4): Pub. L. 99–92, § 8(h)(1), inserted “administered by the Department of Education” in heading.
- § 6103(m)(5): Pub. L. 99–92, § 8(h)(2), added par. (5).