WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 76

26 U.S.C. 7443A: Special trial judges

Created in 1986 by Public Law 99-514. Changed by 4 later laws. 1 bill in this Congress would change it.

This Congress

  • S. 5441 TAS Act · reported by committee · would change (b), (c), (f)

How it got here

2006

  • Pub. L. 109–280, §857(a), added par. (5). Former par. (5) redesignated (6). (Pension Protection Act of 2006) Law text · (b)
  • Pub. L. 109–432, §406(a)(2)(A), added par. (6). Former par. (6) redesignated (7). (Tax Relief and Health Care Act of 2006) Law text · (b)
  • Pub. L. 109–280, §857(a), redesignated par. (5) as (6). (Pension Protection Act of 2006) Law text · (b)
  • Pub. L. 109–432, §406(a)(2)(A), redesignated par. (6) as (7). (Tax Relief and Health Care Act of 2006) Law text · (b)
  • Pub. L. 109–432, §406(a)(2)(B), substituted "(5), or (6)" for "or (5)". (Tax Relief and Health Care Act of 2006) Law text · (c)
  • Pub. L. 109–280, §857(b), substituted "(4), or (5)" for "or (4)". (Pension Protection Act of 2006) Law text · (c)

1998

  • Pub. L. 105–206, §3103(b)(1), substituted "$50,000" for "$10,000". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (b)
  • Pub. L. 105–206, §3401(c)(1), as amended by Pub. L. 105–277, §4002(e)(1), added par. (4) and redesignated former par. (4) as (5). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (b), (5)
  • Pub. L. 105–206, §3401(c)(2), as amended by Pub. L. 105–277, §4002(e)(2), substituted "(3), or (4)" for "or (3)". (Internal Revenue Service Restructuring and Reform Act of 1998) 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.