26 U.S.C. 6109: Identifying numbers

2018

• Pub. L. 115–141, §401(a)(276), struck out "of 1977" after "of 2008" in heading. (Consolidated Appropriations Act, 2018) Law text · (f)
• Pub. L. 115–141, §101(g)(1), substituted "community-based certifying acceptance agent" for "community-based certified acceptance agent". (Consolidated Appropriations Act, 2018) Law text · (i)
• Pub. L. 115–141, §101(g)(2), substituted "Internal Revenue Service, a community-based certifying acceptance agent approved by the Secretary," for "Internal Revenue Service". (Consolidated Appropriations Act, 2018) Law text · (i)
• Pub. L. 115–141, §101(g)(3)(A), inserted "ending after the issuance of such number" after "3 consecutive taxable years" and substituted "on the day after the due date for the return of tax for such third consecutive taxable year" for "on the last day of such third consecutive tax… (Consolidated Appropriations Act, 2018) Law text · (i)
• Pub. L. 115–141, §101(g)(3)(B), added cl. (ii) and struck out former cl. (ii) which read as follows: "if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years, the earlier of— (Consolidated Appropriations Act, 2018) Law text · (i)

2015

• Pub. L. 114–113 added subsec. (i). (Consolidated Appropriations Act, 2016) Law text · (i)

2008

• Pub. L. 110–246, §4002(b)(1)(G), (2)(O), substituted "Food and Nutrition Act of 2008" for "Food Stamp Act" in heading. (Food, Conservation, and Energy Act of 2008) Law text · (f)
• Pub. L. 110–246, §4002(b)(1)(B), (2)(O), substituted "Food and Nutrition Act of 2008" for "Food Stamp Act of 1977". (Food, Conservation, and Energy Act of 2008) Law text · (f), (2)

2007

• Pub. L. 110–28, §8246(a)(2)(D)(ii), which directed amendment of heading by substituting "tax return preparer" for "income return preparer", was executed by making the substitution for "income tax return preparer", to reflect the probable intent of Congress. (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (a)
• Pub. L. 110–28, §8246(a)(2)(D)(i), substituted "a tax return preparer" for "an income tax return preparer". (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (a)

1998

• Pub. L. 105–206 substituted "For purposes of paragraphs (1), (2), and (3)" for "For purposes of this subsection" in concluding provisions. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)

1996

• Pub. L. 104–188, §1615(a)(2)(A), struck out subsec. (e) which read as follows: (Small Business Job Protection Act of 1996) Law text · (e)
• Pub. L. 104–188, §1704(t)(42), redesignated subsec. (f) relating to access to employer identification numbers for purposes of Federal Crop Insurance Act as subsec. (g). (Small Business Job Protection Act of 1996) Law text · (f), (g)

1994

• Pub. L. 103–465 substituted "dependents" for "certain dependents" in heading and amended text generally. Prior to amendment, text read as follows: "If— · (e)
• Pub. L. 103–296, §316(b)(1), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by adding par. (2) and striking out former par. (2) "Safeguards" which read as follows: "The Secretary of Agriculture shall restrict, to the … · (f)
• Pub. L. 103–296, §316(b)(2), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by substituting, in par. (3), "pursuant to this subsection by the Secretary of Agriculture or the head of any agency or instrumentality with … · (f)
• Pub. L. 103–296, §316(b)(3), amended subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977 by substituting, in par. (4), "pursuant to this subsection by the Secretary of Agriculture or any agency or instrumentality with which inform… · (f)

1992

• Pub. L. 102–486 added subsec. (h). · (h)

1990

• Pub. L. 101–508 substituted "1 year" for "2 years". · (e)
• Pub. L. 101–624, §2201(d), added subsec. (f) relating to access to employer identification numbers for purposes of Federal Crop Insurance Act. · (f)
• Pub. L. 101–624, §1735(c), added subsec. (f) relating to access to employer identification numbers for purposes of Food Stamp Act of 1977. · (f)

1988

• Pub. L. 100–485, §703(c)(3), substituted "or whose identifying number is required to be shown on a return of another person shall furnish" for "shall furnish". · (a)
• Pub. L. 100–485, §704(a), substituted "age of 2" for "age of 5". · (e)

1986

• Pub. L. 99–514 added subsec. (e). · (e)

1976

• Pub. L. 94–455, §§1203(d), 1906(b)(13)(A), struck out in provisions preceding par. (1) "or his delegate" after "Secretary" and added par. (4). · (a)
• Pub. L. 94–455, §1211(c), added subsec. (d). · (d)