26 U.S.C. 6693: Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

2014

• Pub. L. 113–295 added subpar. (E) and redesignated former subpar. (E) as (F). Law text · (a), (F)

2003

• Pub. L. 108–173 added subpar. (C) and redesignated former subpars. (C) and (D) as (D) and (E), respectively. (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (a)

2001

• Pub. L. 107–16 substituted "qualified tuition" for "qualified State tuition". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–22 substituted "Coverdell education savings" for "education individual retirement". Law text · (a)

2000

• Pub. L. 106–554 substituted "Archer MSAs" for "medical savings accounts". (Consolidated Appropriations Act, 2001) Law text · (a)

1998

• Pub. L. 105–277 substituted "section" for "Section". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (a), (D)

1997

• Pub. L. 105–34, §211(e)(2)(C), substituted "certain tax-favored" for "individual retirement" in section catchline. (Taxpayer Relief Act of 1997) Law text
• Pub. L. 105–34, §1602(a)(4), inserted concluding provisions. (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §211(e)(2)(B), added subpar. (C). (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §213(c), added subpar. (D). (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1601(d)(1)(C)(ii), inserted "and issuer" before "penalties" in heading and "or issuer" before "who fails" in introductory provisions. (Taxpayer Relief Act of 1997) Law text · (c)

1996

• Pub. L. 104–191 inserted heading and amended text generally. Prior to amendment, text read as follows: "The person required by subsection (i) or (l) of section 408 to file a report regarding an individual retirement account or individual retirement annuity at the time and in the manner… (Health Insurance Portability and Accountability Act of 1996) Law text · (a)
• Pub. L. 104–188, §1455(d)(3), inserted at end "This subsection shall not apply to any report which is an information return described in section 6724(d)(1)(C)(i) or a payee statement described in section 6724(d)(2)(W)." (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1421(b)(4)(B), added subsec. (c) and redesignated former subsec. (c) as (d). (Small Business Job Protection Act of 1996) Law text · (c), (d)

1988

• Pub. L. 100–647, §1011(b)(4)(B)(i), substituted "penalties relating to" for "overstatement of" in section catchline.
• Pub. L. 100–647, §1011(b)(4)(A), substituted "Penalties relating to" for "Overstatement of designated" in heading and amended text generally. Prior to amendment, text read as follows: "Any individual who— · (b)

1986

• Pub. L. 99–514, §1102(d)(2)(B), inserted "; overstatement of designated nondeductible contributions" in section catchline.
• Pub. L. 99–514, §1102(d)(1), added subsec. (b). Former subsec. (b) redesignated (c). · (b)
• Pub. L. 99–514, §1102(d)(1), (2)(A), redesignated former subsec. (b) as (c) and substituted "this section" for "subsection (a)". · (c)

1984

• Pub. L. 98–369 substituted "$50" for "$10". · (a)

1980

• Pub. L. 96–222 substituted "subsection (i) or (l) of section 408 to file" for "section 408(i) to file", and "such subsection shall pay" for "section 408(i) shall pay". · (a)