WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 64

26 U.S.C. 6306: Qualified tax collection contracts

Created in 2004 by the American Jobs Creation Act of 2004 (Public Law 108-357). Changed by 3 later laws. 1 bill in this Congress would change it.

This Congress

  • S. 5441 TAS Act · reported by committee · would change (k)

How it got here

2019

  • Pub. L. 116–25, §1205(c), substituted "7 years" for "5 years". (Taxpayer First Act) Law text · (b)
  • Pub. L. 116–25, §1205(b), substituted "more than 2 years has passed since assessment" for "more than 1/3 of the period of the applicable statute of limitation has lapsed". (Taxpayer First Act) Law text · (c)
  • Pub. L. 116–25, §1205(a), added subpars. (E) and (F). (Taxpayer First Act) Law text · (d), (F)

2018

  • Pub. L. 115–141, §401(a)(351), made technical amendment to directory language of Pub. L. 114–94, §32103(a). See 2015 Amendment note below. (Consolidated Appropriations Act, 2018) Law text · (e)

2015

  • Pub. L. 114–94, §32102(a), added subsec. (c). Former subsec. (c) redesignated (e). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (c)
  • Pub. L. 114–94, §32102(b), added subsec. (d). Former subsec. (d) redesignated (f). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (d)
  • Pub. L. 114–94, §32102(a), (b), successively redesignated subsec. (c) as (d) and then as (e). Former subsec. (e) redesignated (g). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (e)
  • Pub. L. 114–94, §32103(a), as amended by Pub. L. 115–141, §401(a)(351), substituted "to fund the special compliance personnel program account under section 6307" for "for collection enforcement activities of the Internal Revenue Service". (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (e)
  • Pub. L. 114–94, §32102(a), (b), successively redesignated subsec. (d) as (e) and then as (f). Former subsec. (f) redesignated (k). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (f)
  • Pub. L. 114–94, §32102(a), (b), successively redesignated subsec. (e) as (f) and then as (g). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (g)
  • Pub. L. 114–94, §32102(c), added subsec. (h). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (h)
  • Pub. L. 114–94, §32102(e), added subsec. (i). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (i)
  • Pub. L. 114–94, §32102(f)(1), added subsec. (j). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (j)
  • Pub. L. 114–94, §32102(a), (b), (c), (e), (f)(1), successively redesignated subsec. (f) as (g), (h), (i), (j), and then (k). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (k)

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.