WHAT THE LAW DOINCongress, in plain words

The law › Title 20, Education › Chapter 28

20 U.S.C. 1098h: Procedure and requirements for requesting tax return information from the Internal Revenue Service

Created in 2019 by Public Law 89-329. Changed by 1 later law. 1 new law this Congress changed it.

5 other sections of the Code cite this one, including 20 U.S.C. 1087, 20 U.S.C. 1087e, 20 U.S.C. 1090, 20 U.S.C. 1091, 20 U.S.C. 1098e.

1 part of federal rules cite it as their authority, written by Office of Postsecondary Education, Department of Education (1).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a)

How it got here

2020

  • Pub. L. 116–260, div. N, §284(b)(1)(A)(i), and div. FF, §103(b)(1)(A)(i), amended par. (1) identically, inserting ", including return information," after "financial information" in introductory provisions. (Consolidated Appropriations Act, 2021) Law text · (a)
  • Pub. L. 116–260, div. N, §284(b)(1)(A)(ii)(I), and div. FF, §103(b)(1)(A)(ii)(I), amended cl. (i) identically, substituting "subparagraph (B)—" and "(I) the" for "subparagraph (B), the" and adding subcl. (II). (Consolidated Appropriations Act, 2021) Law text · (a)
  • Pub. L. 116–260, div. N, §284(b)(1)(A)(ii)(II), and div. FF, §103(b)(1)(A)(ii)(II), amended cl. (ii) identically, substituting "the disclosures described in subclauses (I) and (II) of clause (i)" for "such disclosure". (Consolidated Appropriations Act, 2021) Law text · (a)
  • Pub. L. 116–260, div. N, §284(b)(1)(A)(iii), and div. FF, §103(b)(1)(A)(iii), amended subpar. (B) identically, substituting "disclosures described in subclauses (I) and (II) of subparagraph (A)(i)" for "disclosure described in subparagraph (A)(i)". (Consolidated Appropriations Act, 2021) Law text · (a)
  • Pub. L. 116–260, div. FF, §702(p), added subpar. (C). (Consolidated Appropriations Act, 2021) Law text · (a)
  • Pub. L. 116–260, div. N, §284(b)(1)(B), and div. FF, §103(b)(1)(B), amended subcl. (I) identically, substituting "affirmatively approve the disclosures described in subclauses (I) and (II) of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall… (Consolidated Appropriations Act, 2021) Law text · (a)
  • Pub. L. 116–260, div. N, §284(b)(2), and div. FF, §103(b)(2), amended par. (3) identically, substituting "paragraph (1)(A)(i)(I)" for "paragraph (1)(A)(i)" in two places. (Consolidated Appropriations Act, 2021) Law text · (a)
  • Pub. L. 116–260, div. N, §284(b)(1)(C), and div. FF, §103(b)(1)(C), amended section identically, adding subsec. (c). (Consolidated Appropriations Act, 2021) Law text · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.