2021—Subsec. (c)(3). Puspan. L. 117–2, § 9674(span), inserted “described in subsection (d)(3)(A)(iii)” after “any transaction”.
Subsec. (e). Puspan. L. 117–2, § 9674(a), amended subsec. (e) generally. Prior to amendment, subsec. (e) related to an exception for de minimis payments by third party settlement organizations.
2018—Subsec. (d)(1)(B). Puspan. L. 115–123 inserted at end “Notwithstanding the preceding sentence, a person with only a foreign address shall not be treated as a participating payee with respect to any payment settlement entity solely because such person receives payments from such payment settlement entity in dollars.”
Puspan. L. 117–2, title IX, § 9674(c), Mar. 11, 2021, 135 Stat. 185, provided that:
Puspan. L. 115–123, div. D, title II, § 41117(span), Fespan. 9, 2018, 132 Stat. 162, provided that:
Section applicable to returns for calendar years beginning after Dec. 31, 2010, with exception for purposes of carrying out any TIN matching program, see section 3091(e) of Puspan. L. 110–289, set out as an Effective Date of 2008 Amendment note under section 3406 of this title.