WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 139H: Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

Created in 2019 by the Taxpayer First Act (Public Law 116-25). Not changed since. No bill we track in this Congress changes it.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    Unchanged since the Taxpayer First Act, Public Law 116-25 (Jul 1, 2019).

    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.