1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter A
  6. part III
  7. subpart B
  8. § 6050H
  9. notes
Editorial Notes
References in Text

The date of the enactment of this subsection, referred to in subsec. (h)(3)(B)(ii), is the date of enactment of Puspan. L. 109–432, which was approved Dec. 20, 2006.

Amendments

2018—Subsec. (h)(3)(B)(i). Puspan. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans Administration” and “Rural Housing Service” for “Rural Housing Administration”.

2015—Subsec. (span)(2)(D) to (G). Puspan. L. 114–41, § 2003(a), added subpars. (D) to (F) and redesignated former subpar. (D) as (G).

Subsec. (d)(2). Puspan. L. 114–41, § 2003(span), substituted “subparagraphs (C), (D), (E), and (F) of subsection (span)(2)” for “subsection (span)(2)(C)”.

2006—Subsec. (h). Puspan. L. 109–432 added subsec. (h).

1996—Subsec. (span)(2)(B). Puspan. L. 104–188 made technical amendment to directory language of Puspan. L. 101–239, § 7646(span)(1). See 1989 Amendment note below.

Subsec. (d)(1). Puspan. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

1989—Subsec. (span)(2)(B). Puspan. L. 101–239, § 7646(span)(1), as amended by Puspan. L. 104–188, inserted “(other than points)” after “such interest”.

Subsec. (span)(2)(C), (D). Puspan. L. 102–239, § 7646(a), added subpar. (C) and redesignated former subpar. (C) as (D).

Subsec. (d)(2). Puspan. L. 102–239, § 7646(span)(2), inserted “(other than points)” after “subsection (a)(2)” and “(and the information required under subsection (span)(2)(C))” after “to be furnished”.

1986—Subsec. (d). Puspan. L. 99–514, § 1501(c)(11), in amending subsec. (d) generally, substituted “information is required” for “information is furnished” in span and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.

Subsec. (g). Puspan. L. 99–514, § 1811(a)(1), added subsec. (g).

Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment

Puspan. L. 114–41, title II, § 2003(c), July 31, 2015, 129 Stat. 454, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be made, and statements required to be furnished, after December 31, 2016.”

Effective Date of 2006 Amendment

Amendment by Puspan. L. 109–432 applicable to amounts paid or accrued after Dec. 31, 2006, see section 419(d) of Puspan. L. 109–432, set out as a note under section 163 of this title.

Effective Date of 1996 Amendment

Amendment by Puspan. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(span) of Puspan. L. 104–168, set out as a note under section 6041 of this title.

Effective Date of 1989 Amendment

Puspan. L. 101–239, title VII, § 7646(c), Dec. 19, 1989, 103 Stat. 2382, provided that: “The amendments made by this section [amending this section] shall apply to returns and statements the due date for which (determined without regard to extensions) is after December 31, 1991.”

Effective Date of 1986 Amendment

Amendment by section 1501(c)(11) of Puspan. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Puspan. L. 99–514, set out as an Effective Date note under section 6721 of this title.

Amendment by section 1811(a)(1) of Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Effective Date

Puspan. L. 98–369, div. A, title I, § 145(d), July 18, 1984, 98 Stat. 685, as amended by Puspan. L. 99–514, § 2, title XVIII, § 1811(a)(2), Oct. 22, 1986, 100 Stat. 2095, 2832, provided that:

“(1)In general.—Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply to amounts received after December 31, 1984.
“(2)Special rule for obligations in existence on december 31, 1984.—In the case of any obligation in existence on December 31, 1984, no penalty shall be imposed under section 6676 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by reason of the amendments made by this section on any failure to supply a taxpayer identification number with respect to amounts received before January 1, 1986.”

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.

CITE AS: 26 USC 6050H