Editor's Note:
Pub. L. 117-169 amended
Sec. 6213 with delayed effective dates as indicated below.
I.R.C. § 6213(a) Time For Filing Petition And Restriction On Assessment —
Within 90 days, or 150 days if the notice is addressed
to a person outside the United States, after the notice of deficiency
authorized in section 6212 is
mailed (not counting Saturday, Sunday, or a legal holiday in the District
of Columbia as the last day), the taxpayer may file a petition with
the Tax Court for a redetermination of the deficiency. Except as otherwise
provided in section 6851, 6852, or 6861 no assessment of a deficiency
in respect of any tax imposed by subtitle A, or B, chapter 41, 42,
43, or 44 and no levy or proceeding in court for its collection shall
be made, begun, or prosecuted until such notice has been mailed to
the taxpayer, nor until the expiration of such 90-day or 150-day period,
as the case may be, nor, if a petition has been filed with the Tax
Court, until the decision of the Tax Court has become final. Notwithstanding
the provisions of section 7421(a),
the making of such assessment or the beginning of such proceeding
or levy during the time such prohibition is in force may be enjoined
by a proceeding in the proper court, including the Tax Court, and
a refund may be ordered by such court of any amount collected within
the period during which the Secretary is prohibited from collecting
by levy or through a proceeding in court under the provisions of this
subsection. The Tax Court shall have no jurisdiction to enjoin any
action or proceeding or order any refund under this subsection unless
a timely petition for a redetermination of the deficiency has been
filed and then only in respect of the deficiency that is the subject
of such petition. Any petition filed with the Tax Court on or before
the last date specified for filing such petition by the Secretary
in the notice of deficiency shall be treated as timely filed.
I.R.C. § 6213(b) Exceptions To Restrictions On Assessment
I.R.C. § 6213(b)(1) Assessments Arising Out Of Mathematical Or Clerical Errors —
If the taxpayer is notified that, on account of a mathematical
or clerical error appearing on the return, an amount of tax in excess
of that shown on the return is due, and that an assessment of the
tax has been or will be made on the basis of what would have been
the correct amount of tax but for the mathematical or clerical error,
such notice shall not be considered as a notice of deficiency for
the purposes of subsection (a) (prohibiting
assessment and collection until notice of the deficiency has been
mailed), or of section 6212(c)(1) (restricting
further deficiency letters), or of section 6512(a) (prohibiting credits
or refunds after petition to the Tax Court), and the taxpayer shall
have no right to file a petition with the Tax Court based on such
notice, nor shall such assessment or collection be prohibited by the
provisions of subsection (a) of
this section. Each notice under this paragraph shall set forth the
error alleged and an explanation thereof.
I.R.C. § 6213(b)(2) Abatement Of Assessment Of Mathematical Or Clerical Errors
I.R.C. § 6213(b)(2)(A) Request For Abatement —
Notwithstanding section 6404(b), a taxpayer may file
with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement
of any assessment specified in such notice, and upon receipt of such
request, the Secretary shall abate the assessment. Any reassessment
of the tax with respect to which an abatement is made under this subparagraph
shall be subject to the deficiency procedures prescribed by this subchapter.
I.R.C. § 6213(b)(2)(B) Stay Of Collection —
In the case of any assessment referred to in paragraph (1), notwithstanding paragraph (1), no levy or proceeding
in court for the collection of such assessment shall be made, begun,
or prosecuted during the period in which such assessment may be abated
under this paragraph.
I.R.C. § 6213(b)(3) Assessments Arising Out Of Tentative Carryback Or Refund Adjustments —
If the Secretary determines that the amount applied,
credited, or refunded under section 6411 is
in excess of the overassessment attributable to the carryback or the
amount described in section 1341(b)(1) with
respect to which such amount was applied, credited, or refunded, he
may assess without regard to the provisions of paragraph (2) the amount of the excess
as a deficiency as if it were due to a mathematical or clerical error
appearing on the return.
I.R.C. § 6213(b)(4) Assessment Of Amount Paid —
Any amount paid as a tax or in respect of a tax may
be assessed upon the receipt of such payment notwithstanding the provisions
of subsection (a).
In any case where such amount is paid after the mailing of a notice
of deficiency under section 6212,
such payment shall not deprive the Tax Court of jurisdiction over
such deficiency determined under section 6211 without regard to such assessment.
I.R.C. § 6213(b)(5) Certain Orders Of Criminal Restitution. —
If the taxpayer is notified that an assessment has been
or will be made pursuant to section 6201(a)(4)—
I.R.C. § 6213(b)(5)(A) —
such notice shall not be considered as
a notice of deficiency for the purposes of subsection (a) (prohibiting assessment
and collection until notice of the deficiency has been mailed), section 6212(c)(1) (restricting
further deficiency letters), or section 6512(a) (prohibiting credits
or refunds after petition to the Tax Court), and
I.R.C. § 6213(b)(5)(B) —
subsection (a) shall not apply with respect
to the amount of such assessment.
I.R.C. § 6213(c) Failure To File Petition —
If the taxpayer does not file a petition with the Tax
Court within the time prescribed in subsection (a), the deficiency, notice
of which has been mailed to the taxpayer, shall be assessed, and shall
be paid upon notice and demand from the Secretary.
I.R.C. § 6213(d) Waiver Of Restrictions —
The taxpayer shall at any time (whether or not a notice
of deficiency has been issued) have the right, by a signed notice
in writing filed with the Secretary, to waive the restrictions provided
in subsection (a) on
the assessment and collection of the whole or any part of the deficiency.
I.R.C. § 6213(e) Suspension Of Filing Period For Certain Excise Taxes —
The running of the time prescribed by subsection (a) for filing a petition in
the Tax Court with respect to the taxes imposed by section 4941 (relating to taxes on self-dealing), 4942 (relating to taxes on failure
to distribute income), 4943 (relating
to taxes on excess business holdings), 4944 (relating
to investments which jeopardize charitable purpose), 4945 (relating to taxes on taxable
expenditures), 4951 (relating
to taxes on self-dealing), or 4952 (relating
to taxes on taxable expenditures), 4955 (relating
to taxes on political expenditures), 4958 (relating
to private excess benefit), 4971 (relating
to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise taxes
on prohibited transactions) shall be suspended for any period during
which the Secretary has extended the time allowed for making correction
under section 4963(e).
I.R.C. § 6213(f) Coordination With Title 11
I.R.C. § 6213(f)(1) Suspension Of Running Of Period For Filing Petition In Title
11 Cases —
In any case under title 11 of the United States Code,
the running of the time prescribed by subsection (a) for filing a petition in
the Tax Court with respect to any deficiency shall be suspended for
the period during which the debtor is prohibited by reason of such
case from filing a petition in the Tax Court with respect to such
deficiency, and for 60 days thereafter.
I.R.C. § 6213(f)(2) Certain Action Not Taken Into Account —
For purposes of the second and third sentences of subsection (a), the filing of a proof
of claim or request for payment (or the taking of any other action)
in a case under title 11 of the United States Code shall not be treated
as action prohibited by such second sentence.
I.R.C. § 6213(g) Definitions —
For purposes of this section—
I.R.C. § 6213(g)(1) Return —
The term “return” includes any return, statement,
schedule, or list, and any amendment or supplement thereto, filed
with respect to any tax imposed by subtitle A or B, or chapter 41,
42, 43, or 44.
I.R.C. § 6213(g)(2) Mathematical Or Clerical Error —
The term “mathematical or clerical error” means—
I.R.C. § 6213(g)(2)(A) —
an error in addition, subtraction,
multiplication, or division shown on any return,
I.R.C. § 6213(g)(2)(B) —
an incorrect use of any table provided
by the Internal Revenue Service with respect to any return if such
incorrect use is apparent from the existence of other information
on the return,
I.R.C. § 6213(g)(2)(C) —
an entry on a return of an item
which is inconsistent with another entry of the same or another item
on such return,
I.R.C. § 6213(g)(2)(D) —
an omission of information which
is required to be supplied on the return to substantiate an entry
on the return,
I.R.C. § 6213(g)(2)(E) —
an entry on a return of a deduction
or credit in an amount which exceeds a statutory limit imposed by
subtitle A or B, or chapter 41, 42, 43, or 44, if such limit is expressed—
I.R.C. § 6213(g)(2)(E)(i) —
as a specified monetary amount,
or
I.R.C. § 6213(g)(2)(E)(ii) —
as a percentage, ratio, or fraction,
and if the items entering into the
application of such limit appear on such return,
I.R.C. § 6213(g)(2)(F) —
an omission of a correct taxpayer
identification number required under section 32 (relating to the earned income
credit) to be included on a return,
I.R.C. § 6213(g)(2)(G) —
an entry on a return claiming the
credit under section 32 with
respect to net earnings from self-employment described in section 32(c)(2)(A) to the extent
the tax imposed by section 1401 (relating
to self-employment tax) on such net earnings has not been paid,
I.R.C. § 6213(g)(2)(H) —
an omission of a correct TIN required
under section 21 (relating
to expenses for household and dependent care services necessary for
gainful employment) or section 151 (relating
to allowance of deductions for personal exemptions),
I.R.C. § 6213(g)(2)(I) —
an omission of a correct TIN required
under section 24(e) (relating
to child tax credit) to be included on a return,
I.R.C. § 6213(g)(2)(J) —
an omission of a correct TIN required
under section 25A(g)(1) (relating
to higher education tuition and related expenses) to be included on
a return,
I.R.C. § 6213(g)(2)(K) —
an omission of information required
by section 32(k)(2) (relating
to taxpayers making improper prior claims of earned income credit)
or an entry on the return claiming the credit under section 32 for a taxable year for
which the credit is disallowed under subsection (k)(1) thereof,
I.R.C. § 6213(g)(2)(L) —
the inclusion on a return of a TIN
required to be included on the return under section 21, 24, 32, 6428,
or 6428A if—
I.R.C. § 6213(g)(2)(L)(i) —
such TIN is of an individual whose age
affects the amount of the credit under such section, and
I.R.C. § 6213(g)(2)(L)(ii) —
the computation of the credit on the
return reflects the treatment of such individual as being of an age
different from the individual's age based on such TIN,
I.R.C. § 6213(g)(2)(M) —
the entry on the return claiming
the credit under section 32 with
respect to a child if, according to the Federal Case Registry of Child
Support Orders established under section 453(h) of the Social Security
Act, the taxpayer is a noncustodial parent of such child,
I.R.C. § 6213(g)(2)(N) —
an omission of any increase required
under section 36(f) with
respect to the recapture of a credit allowed under section 36,
I.R.C. § 6213(g)(2)(O) —
the inclusion on a return of an individual
taxpayer identification number issued under section 6109(i) which has expired,
been revoked by the Secretary, or is otherwise invalid,
I.R.C. § 6213(g)(2)(P) —
an omission of information required by section 24(g)(2) or an entry
on the return claiming the credit under section
24 for a taxable year for which the credit is disallowed
under subsection (g)(1) thereof,
I.R.C. § 6213(g)(2)(Q) —
an omission of information required by section 25A(b)(4)(B) or
an entry on the return claiming the American Opportunity Tax Credit
for a taxable year for which the credit is disallowed under section 25A(b)(4)(A),
Editor's Note: Sec. 6213(g)(2)(R), below, as added by Pub. L. 117-169, Sec. 13301(f)(4), is effective
for property placed in service after December 31, 2022.
I.R.C. § 6213(g)(2)(R) —
an omission of information or documentation
required under section 25C(b)(6)(B) (relating
to home energy audits) to be included on a return,
Editor's Note: Sec. 6213(g)(2)(S), below, as added by Pub. L. 117-169, Sec. 13301(g)(2), is effective
for property placed in service after December 31, 2024.
I.R.C. § 6213(g)(2)(S) —
an omission of a correct product identification
number required under section
25C(h) (relating to credit for nonbusiness energy
property) to be included on a return,
Editor's Note: Sec. 6213(g)(2)(T), below, as added by Pub. L. 117-169, Sec. 13401(i)(4)(A), is
effective for vehicles placed in service after December 31, 2022.
I.R.C. § 6213(g)(2)(T) —
an omission of a correct vehicle identification
number required under section
30D(f)(9) (relating to credit for new clean vehicles)
to be included on a return,
Editor's Note: Sec. 6213(g)(2)(U), below, as added by Pub. L. 117-169, Sec. 13402(c)(3), is effective
for vehicles acquired after December 31, 2022.
I.R.C. § 6213(g)(2)(U) —
an omission of a correct vehicle identification
number required under section
25E(d) (relating to credit for previously-owned
clean vehicles) to be included on a return, and
Editor's Note: Sec. 6213(g)(2)(V), below,
as added by Pub. L. 117-169, Sec.
13403(b)(2)(C), is effective for vehicles acquired after December
31, 2022.
I.R.C. § 6213(g)(2)(V) —
an omission of a correct vehicle identification
number required under section
45W(e) (relating to commercial clean vehicle credit)
to be included on a return.
A taxpayer shall
be treated as having omitted a correct TIN for purposes of the preceding
sentence if information provided by the taxpayer on the return with
respect to the individual whose TIN was provided differs from the
information the Secretary obtains from the person issuing the TIN.
I.R.C. § 6213(h) Cross References
I.R.C. § 6213(h)(1) —
For assessment as if a mathematical
error on the return, in the case of erroneous claims for income tax
prepayment credits, see section 6201(a)(3).
I.R.C. § 6213(h)(2) —
For assessments without regard to
restrictions imposed by this section in the case of—
I.R.C. § 6213(h)(2)(A) —
Recovery of foreign income taxes,
see section 905(c).
I.R.C. § 6213(h)(2)(B) —
Recovery of foreign estate tax,
see section 2016.
I.R.C. § 6213(h)(3) —
For provisions relating to application
of this subchapter in the case of certain partnership items, etc.,
see section 6230(a).
(Aug. 16, 1954, ch. 736, 68A Stat.
771; June 21, 1965, Pub. L. 89-44,
title VIII, Sec. 809(d)(4)(B), 79 Stat. 168; Dec. 30, 1969, Pub. L. 91-172, title I, Sec. 101(f)(3),
(j)(42), 83 Stat. 524, 530; Sept. 2, 1974, Pub. L. 93-406, title II, Sec. 1016(a)(11),
88 Stat. 930; Oct. 4, 1976, Pub. L.
94-455, title XII, Sec. 1204(c)(6), 1206(a)-(c)(1),
title XIII, Sec. 1307(d)(2)(F)(iii), title XVI, Sec. 1605(b)(6), title
XIX, Sec. 1906(a)(15), (b)(13)(A), 90 Stat. 1698, 1703, 1704, 1728,
1755, 1825, 1834; Feb. 10, 1978, Pub.
L. 95-227, Sec. 4(d)(1), (2), 92 Stat. 23; Nov. 6,
1978, Pub. L. 95-600,
title V, Sec. 504(b)(2), 92 Stat. 2881; Apr. 2, 1980, Pub. L. 96-223, title I, Sec. 101(f)(1)(D),
(E), 94 Stat. 252; Dec. 24, 1980, Pub.
L. 96-589, Sec. 6(b)(1), 94 Stat. 3407; Dec. 24,
1980, Pub. L. 96-596, Sec.
2(a)(4)(C) 94 Stat. 3472; Sept. 3, 1982, Pub. L. 97-248, title IV, Sec. 402(c)(2),
96 Stat. 667; July 18, 1984, Pub. L.
98-369, title III, Sec. 305(b)(4), title IV, Sec.
474(r)(34), 98 Stat. 784, 845; Oct. 22, 1986, Pub. L. 99-514, title XVIII, Sec.
1875(d)(2)(B)(i), 100 Stat. 2896; Dec. 22, 1987, Pub. L. 100-203, title X, Sec. 10712(c)(1),
10713(b)(2)(D), 101 Stat. 1330-467, 1330-470; Aug. 23, 1988, Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(iv),
(v), 102 Stat. 1323; Nov. 10, 1988, Pub.
L. 100-647, title I, Sec. 1015(r)(3), title VI, Sec.
6243(a), 102 Stat. 3573, 3749; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec.
7811(k)(1), 103 Stat. 2412; Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1615(c),
110 Stat. 1755; Aug. 22, 1996, Pub.
L. 104-193, title IV, Sec. 451(c), 110 Stat. 2105
;Pub. L. 105-34, title
I, II, X, , Sec. 101(d)(2), 201(b), 1085(a)(3), Aug. 5, 1997, 111
Stat 788; Pub. L. 105-206,
title III, Secs. 3463, 3464, title VI, Sec. 6010(p)(3), July 22, 1998,
112 Stat. 685; Pub. L. 105-277,
title III, Sec. 3003, Oct. 21, 1998, 112 Stat 2681; Pub. L. 107-16, title III, Sec. 303(g),
June 7, 2001, 115 Stat. 38; Pub.
L. 110-185, Sec. 101(b)(2), Feb. 13, 2008, 122 Stat.
613; Pub. L. 111-5,
div. B, title I, Sec. 1001(d), Feb. 17, 2009, 123 Stat. 115; Pub. L. 111-92, Sec. 11(h),
12(d), Nov. 6, 2009, 123 Stat. 2984; Pub. L. 111-237, Sec. 3(b)(1),
Aug. 16, 2010; 124 Stat. 2497; Pub.
L. 113-295, Div. A, title II, Sec. 214(a)(1), 214(a)(2),
221(a)(4), 221(a)(5)(C), 221(a)(112)(C), Dec. 19, 2014, 128 Stat.
4010; Pub. L. 114-113, Div. Q,
title II, Sec. 203(e), 208(b), Dec. 18, 2015; Pub. L. 115-141, Div. U, title I,
Sec. 101(l)(18), title IV, Sec. 401(a)(277), (278), Mar. 23, 2018, 132 Stat. 348; Pub.
L. 116-136, Div. A, title II, Sec. 2201(b)(2), Mar. 27,
2020; Pub. L. 116-260, Div. N,
title II, Sec. 272(b)(2), Dec. 27, 2020, 134 Stat. 1182; Pub. L. 117-169, title I, Sec. 13301(f)(4)(A)–(C),
(g)(2)(A)–(C), 13401(i)(4)(A)–(C), 13402(c)(1)–(3),
13403(b)(2)(A)–(C), Aug. 16, 2022, 136
Stat. 1818.)
BACKGROUND NOTES
AMENDMENTS
2022 — Subsec. (g)(2)(P)–(R). Pub. L. 117-169, Sec. 13301(f)(4)(A)–(C),
amended par. (2) by striking “and” at the end of subpar.
(P); by substituting “, and” for the period at the end
of subpar. (Q); and by adding subpar. (R).
Subsec. (g)(2)(Q)–(S). Pub. L. 117-169, Sec. 13301(g)(2)(A)–(C),
amended par. (2) by striking “and” at the end of subpar.
(Q); by substituting “, and” for the period at the end
of subpar. (R); and by adding subpar. (S).
Subsec. (g)(2)(R)–(T). Pub. L. 117-169, Sec. 13401(i)(4)(A)–(C),
amended par. (2) by striking “and” at the end of subpar.
(R); by substituting “, and” for the period at the end
of subpar. (S); and by adding subpar. (T).
Subsec. (g)(2)(S)–(U). Pub. L. 117-169, Sec. 13402(c)(1)–(3),
amended par. (2) by striking “and” at the end of subpar.
(S); by substituting “, and” for the period at the end
of subpar. (T); and by adding subpar. (U).
Subsec. (g)(2)(T)–(V). Pub. L. 117-169, Sec. 13403(b)(2)(A)–(C),
amended par. (2) by striking “and” at the end of subpar.
(T); by substituting “, and” for the period at the end
of subpar. (U); and by adding subpar. (V).
2020 - Subsec. (g)(2)(L). Pub. L. 116-260, Div. N, Sec. 272(b)(2),
amended subpar. (L) by substituting “6428, or 6428A” for “or
6428”.
Subsec. (g)(2)(L). Pub. L. 116-136, Div. A, Sec. 2201(b)(2),
amended subpar. (L) by substituting “32, or 6428” for “or
32”.
2018 - Subsec. (g)(2)(O). Pub. L. 115-141, Div. U, Sec. 401(a)(277),
amended subpar. (O) by adding a comma at the end.
Subsec. (g)(2)(P). Pub.
L. 115-141, Div. U, Sec. 401(a)(278), amended subpar.
(P) by substituting “section 24(g)(2)” for “section
24(h)(2)” and by substituting “subsection (g)(1)”
for “subsection (h)(1)”.
Subsec. (g)(2)(Q). Pub.
L. 115-141, Div. U, Sec. 101(l)(18), amended subpar.
(Q). Before amendment, it read as follows:
“(Q) an omission of information required
by section 25A(i)(8)(B) or an entry on the return claiming the credit
determined under section 25A(i) for a taxable year for which the credit
is disallowed under paragraph (8)(A) thereof.”
2015 - Subsec. (g)(2)(K). Pub. L. 114-113, Div. Q, Sec. 208(b)(1),
amended subpar. (K) by inserting “or an entry on the return
claiming the credit under section 32 for a taxable year for which
the credit is disallowed under subsection (k)(1) thereof” before
the comma at the end.
Subsec. (g)(2)(M)-(O). Pub.
L. 114-113, Div. Q, Sec. 203(e), amended par. (2) by striking “and”
at the end of subpar. (M); by substituting “, and” for
the period at the end of subpar. (N); and by adding subpar. (O).
Subsec. (g)(2)(N)-(Q). Pub.
L. 114-113, Div Q, Sec. 208(b)(2), amended par. (2) by striking “and”
at the end of subpar. (N); by striking the period at the end of subpar.
(O); and by adding subpar. (P) and (Q).
2014 - Subsec. (g)(2)(L). Pub. L. 113-295, Div. A, Sec. 214(a)(1),
amended subpar. (L) by substituting “or 32” for 32, or
6428”.
Subsec. (g)(2)(N). Pub.
L 113-295, Div. A, Sec. 221(a)(5)(C), struck subpar.
(N). Before being struck, it read as follows:
“(N) an omission of the reduction required
under section 36A(c) with respect to the credit allowed under section
36A or an omission of the correct social security account number required
under section 36A(d)(1)(B),”
Subsec. (g)(2)(O)-(Q). Pub. L. 113-295, Div. A, Sec. 214(a)(2),
amended par. (2) by striking “and” at the end of subpar.
(O), by substituting “, and” for the period at the end
of subpar. (P), and by adding subpar. (Q).
Subsec. (g)(2)(P). Pub.
L. 113-295, Div. A, Sec. 221(a)(4), struck subpar.
(P), as amended by Act Sec. 214(a)(2). Before being struck, it read
as follows:
“(P) an entry on a return claiming the credit
under section 36 if—(i) the Secretary obtains information from
the person issuing the TIN of the taxpayer that indicates that the
taxpayer does not meet the age requirement of section 36(b)(4), (ii)
information provided to the Secretary by the taxpayer on an income
tax return for at least one of the 2 preceding taxable years is inconsistent
with eligibility for such credit, or (iii) the taxpayer fails to attach
to the return the form described in section 36(d)(4), and”.
Subsec. (g)(2). Pub.
L. 113-295, Div. A, Sec. 221(a)(112)(C), amended
par. (2), as amended by Act Sec. 214(a)(2) and Sec. 221(a)(4) and
(5)(C), by striking subpar. (Q), by redesignating subpar. (O) as subpar.
(N), by inserting “and” at the end of subpar. (M), and
by substituting a comma for the period at the end of subpar. (N) (as
so redesignated). Before being struck, subpar. (Q) read as follows:
“(Q) an omission of a correct valid identification
number required under section 6428(h) (relating to 2008 recovery rebates
for individuals) to be included on a return.”
2010 - Subsec. (b)(5). Pub. L. 111-237, Sec. 3(b)(1),
amended subsec. (b) by adding par. (5).
2009 - Subsec. (g)(2)(M)-(O). Pub. L. 111-92, Sec. 11(h),
amended par. (2) by striking “and” at the end of subpar.
(M), by substituting “, and” for the period at the end
of subpar. (N), and by adding subpar. (O).
Subsec. (g)(2)(N)-(P). Pub. L. 111-92, Sec. 12(d),
amended par. (2) by striking “and” at the end of subpar.
(N), by substituting “, and” for the period at the end
of subpar. (O), and by adding subpar. (P).
2009 - Subsec. (g)(2)(L)-(N). Pub. L. 111-5, Div. B, Sec. 1001(d),
amended par. (2) by striking “and” at the end of subpar.
(L)(ii), by substituting “, and” for the period at the
end of subpar. (M), and by adding subpar. (N).
2008 - Subsec. (g)(2)(L). Pub. L. 110-185, Sec. 101(b)(2),
amended subpar. (L) by substituting “32, or 6428” for “or
32”.
2001 - Subsec. (g)(2). Pub. L. 107-16, Sec. 303(g),
amended par. (2) by striking “and” at the end of subparagraph (K),
by striking the period at the end of subparagraph (L) and inserting
“, and”, and by adding subpar. (M).
1998 - Subsec. (g)(2). Pub. L. 105-277, Sec. 3003,
amended par. (2) by adding the flush sentence at the end; by striking
“and” at the end of subpar. (J); by substituting “, and” for the period
at the end of subpar. (K); and by adding subpar. (L).
Subsec. (a). Pub.
L. 105-206, Sec. 3463(b), amended subsec. (a) by
adding the sentence at the end.
Subsec (a). Pub.
L. 105-206, Sec. 3464(a), amended subsec. (a) by
substituting “, including the Tax Court, and a refund may be ordered
by such court of any amount collected within the period during which
the Secretary is prohibited from collecting by levy or through a proceeding
in court under the provisions of this subsection.” for “, including
the Tax Court.” and by substituting “to enjoin any action or proceeding
or order any refund” for “to enjoin any action or proceeding”.
1997 - Subsec. (g)(2)(G)-(I). Pub. L. 105-34, Sec. 101(d)(2),
amended par. (2) by striking “and” at the end of subpar. (G), substituting
“, and” for “.” at the end of subpar. (H), and adding subpar. (I).
Subsec. (g)(2)(H)-(J). Pub. L. 105-34, Sec. 201(b),
amended par. (2) by striking “and” at the end of subpar. (H); by substituting
“, and” for “.”; and by adding subpar. (J).
Subsec. (g)(I)-(K). Pub. L. 105-34, Sec. 1085(a)(3),
as amended by Pub. L. 105-206,
Sec. 6010(p)(3), amended par. (2) by striking “and"
at the end of subpar. (I); by substituting “, and” for “.” at the
end of subpar. (J); and by adding a new subpar. (K).
1996 - Subsecs. (g)(2)(F),
(G), and (H). Pub. L. 104-188 struck
“and” at the end of subpar. (F), struck the period and replaced it
with “, and” at the end of subpar. (G), and inserted new subpar. (H).
1996 - Subsec. (g)(2). Pub. L. 104-193 struck “and” at
the end of subpar. (D), struck the period and replaced it with a comma
at the end of subpar. (E), and added new subpars. (F) and (G).
1996 - Subsec. (e). Pub. L. 104-168 inserted “4958 (relating
to private excess benefit),” before “4971”.
1989 - Subsec. (h)(3), (4). Pub. L. 101-239 made technical correction
to directory language of Pub.
L. 100-647, Sec. 1015(r)(3), see 1988 Amendment note
below.
1988 - Subsec. (a). Pub. L. 100-647, Sec. 6243(a),
substituted for period at end ‘, including the Tax Court. The Tax
Court shall have no jurisdiction to enjoin any action or proceeding
under this subsection unless a timely petition for a redetermination
of the deficiency has been filed and then only in respect of the deficiency
that is the subject of such petition.’
Pub.
L. 100-418, Sec. 1941(b)(2)(B)(iv), substituted ‘or
44’ for ‘44, or 45’.
Subsec. (g)(1), (2)(E). Pub. L. 100-418, Sec. 1941(b)(2)(B)(v),
substituted ‘or 44’ for ‘44, or 45’.
Subsec. (h)(3), (4). Pub. L. 100-647, Sec. 1015(r)(3),
as amended by Pub. L. 101-239,
redesignated par. (4) as (3) and struck out former par. (3) which
read as follows: ‘For assessment as if a mathematical error on the
return, in the case of erroneous claims for credits under section
32 or 34, see section 6201(a)(4).’
1987 - Subsec. (a). Pub. L. 100-203, Sec. 10713(b)(2)(D),
inserted reference to section 6852.
Subsec. (e). Pub. L. 100-203, Sec. 10712(c)(1),
inserted ‘4955 (relating to taxes on political expenditures),’.
1986 - Subsec. (h)(4). Pub. L. 99-514 amended par. (4) generally.
Prior to amendment, par. (4) read as follows: ‘For provision that
this subchapter shall not apply in the case of computational adjustments
attributable to partnership items, see section 6230(a).’
1984 - Subsec. (e). Pub. L. 98-369, Sec. 305(b)(4),
substituted ‘section 4963(e)’ for ‘section 4962(e)’.
Subsec. (h)(3). Pub. L. 98-369, Sec. 474(r)(34),
substituted ‘section 32 or 34’ for ‘section 39’.
1982 - Subsec. (h)(4). Pub. L. 97-248 added par. (4).
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(D),
inserted reference to chapter 45.
Subsec. (e). Pub.
L. 96-596 substituted ‘section 4962(e)’ for ‘section
4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4),
4952(e)(2), 4971(c)(3), or 4975(f)(6)’.
Subsec. (f). Pub.
L. 96-589 added subsec. (f). Former subsec. (f) redesignated
(g).
Subsec. (f)(1), (2)(E). Pub. L. 96-223, Sec. 101(f)(1)(E),
inserted reference to chapter 45.
Subsecs. (g), (h). Pub.
L. 96-589 redesignated former subsecs. (f) and (g)
as (g) and (h), respectively.
1978 - Subsec. (b)(3). Pub. L. 95-600 inserted ‘or refund’
after ‘carryback’ in heading, and ‘or the amount described in section
1341(b)(1)’ after ‘carryback’ in text.
Subsec. (e). Pub.
L. 95-227, Sec. 4(d)(1), inserted provisions relating
to sections 4951 and 4952 of this title, and substituted ‘4975(f)(6)’
for ‘4975(f)(4)’.
Subsec. (f). Pub.
L. 95-227, Sec. 4(d)(2), inserted references to chapters
41 and 44.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1204(c)(6),
1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted ‘section 6851
or’ before ‘section 6861’ and references to chapter 41 and chapter
44 and substituted ‘United States’ for ‘States of the Union and the
District of Columbia’.
Subsec. (b)(1). Pub. L. 94-455, Sec. 1206(a)(2),
substituted in heading ‘Assessments arising out of mathematical or
clerical errors’ for ‘Mathematical errors’ and in text inserted ‘or
clerical’ after ‘mathematical’ in two places and inserted provision
that each notice under this paragraph shall set forth the error alleged
and an explanation thereof.
Subsec. (b)(2). Pub. L. 94-455, Sec. 1206(a)(2),
added par. (2).
Former par. (2) redesignated (3).
Subsec. (b)(3). Pub. L. 94-455, Sec. 1206(a)(1),
(c)(1), 1906(b)(13)(A), redesignated former par. (2) as (3), and as
so redesignated, struck out ‘or his delegate’ after ‘Secretary’ and
inserted ‘without regard to the provisions of paragraph (2)’ after
‘he may assess’ and ‘or clerical’ after ‘mathematical’. Former par.
(3) redesignated (4).
Subsec. (b)(4). Pub. L. 94-455, Sec. 1206(a)(1),
redesignated former par. (3) as (4).
Subsecs. (c) to (e). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out ‘or his delegate’ after ‘Secretary’.
Subsecs. (f), (g). Pub. L. 94-455, Sec. 1206(b),
added subsec. (f) and redesignated former subsec. (f) as (g).
1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(11)(A),
inserted reference to tax imposed by chapter 43.
Subsec. (e). Pub. L. 93-406, Sec. 1016(a)(11)(B)-(D),
substituted ‘excise taxes’ for ‘chapter 42 taxes’ in heading, and
in text substituted ‘4945 (relating to taxes on taxable expenditures),
4971 (relating to excise taxes on failure to meet minimum funding
standard), 4975 (relating to excise tax on prohibited transactions)’
for ‘or 4945 (relating to taxes on taxable expenditures)’ and ‘, 4945(i)(2),
4971(c)(3), or 4975(f)(4)’ for ‘or 4945(h)(2)’.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(42),
inserted reference to chapter 42.
Subsecs. (e), (f). Pub. L. 91-172, Sec. 101(f)(3),
added subsec. (e) and redesignated former subsec. (e) as (f).
1965 - Subsec. (e)(3). Pub. L. 89-44 added par. (3).
EFFECTIVE DATE OF 2022 AMENDMENTS
Amendments by Pub. L. 117-169, Sec. 13301(f)(4)(A)–(C),
effective for property placed in service after December 31, 2022.
Amendments by Pub. L. 117-169, Sec. 13301(g)(2)(A)–(C),
effective for property placed in service after December 31, 2024.
Amendments by Pub. L. 117-169, Sec. 13401(i)(4)(A)–(C),
effective for vehicles placed in service after December 31, 2022.
Amendments by Pub.
L. 117-169, Sec. 13402(c)(1)–(3), effective for vehicles
acquired after December 31, 2022.
Amendments by Pub. L. 117-169, Sec. 13403(b)(2)(A)–(C),
effective for vehicles acquired after December 31, 2022.
EFFECTIVE DATE OF 2020 AMENDMENTS
Amendment by Pub. L.
116-260, Div. N, title II, Sec. 272(b)(2), effective on
the date of the enactment of this Act [Enacted: Dec. 27, 2020].
Amendment by Pub.
L. 116-136, Sec. 2201(b)(2), effective Mar. 27, 2020.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendment by Pub.
L. 115-141, Div. U, Sec. 101(l)(18), effective as
if included in the provision of Protecting Americans from Tax Hikes
Act of 2015 [Pub. L. 114-113,
Div. Q, Sec. 208] to which it relates [Effective for taxable years
beginning after December 31, 2015].
Amendments by Pub.
L. 115-141, Div. U, Sec. 401(a), effective March
23, 2018.
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendments by Pub. L.
114-113, Div. Q, Sec. 203(e), effective for applications
for individual taxpayer identification numbers made after the date
of the enactment of this Act [Enacted: Dec. 18, 2015].
Amendments by Pub. L.
114-113, Div. Q, Sec. 208(b), effective for taxable years
beginning after December 31, 2015.
EFFECTIVE DATE OF 2014 AMENDMENTS
Amendments by Pub.
L. 113-295, Div. A, Sec. 214(a), effective as if
included in the provisions of the Economic Stimulus Act of 2008 [Pub. L. 110-185, Sec. 101] to
which they relate [Effective Feb. 13, 2008].
Amendments by Pub.
L. 113-295, Div. A, Sec. 221(a), effective as of
the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Section 221(b)(2) of Pub.
L. 113-295, Div. A, provided the following Savings
Provision:
“(2) SAVINGS PROVISION.—If—
“(A) any provision amended or repealed by
the amendments made by this section applied to—
“(i) any transaction occurring before the
date of the enactment of this Act [Enacted: Dec. 19, 2014],
“(ii) any property acquired before such date
of enactment, or
“(iii) any item of income, loss, deduction,
or credit taken into account before such date of enactment, and
“(B) the treatment of such transaction, property,
or item under such provision would (without regard to the amendments
or repeals made by this section) affect the liability for tax for
periods ending after date of enactment, nothing in the amendments
or repeals made by this section shall be construed to affect the treatment
of such transaction, property, or item for purposes of determining
liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Sec. 3(b) of Pub. L. 111-237 effective for restitution
ordered after the date of the enactment of this Act [Aug. 16, 2010].
EFFECTIVE DATE OF 2009 AMENDMENTS
Amendments by Sec. 11(h) of Pub. L. 111-92 effective for returns
for taxable years ending on or after April 9, 2008.
Amendments by Sec. 12(d) of Pub. L. 111-92 effective for returns
for taxable years ending on or after April 9, 2008.
Amendments by Sec. 1001(d) of Pub L. 111-5, Div.
B, effective for taxable years beginning after December 31, 2008.
EFFECTIVE DATE OF 2008 AMENDMENT
Amendment by Sec. 101(b)(2) of Pub L. 110-185 effective
on the date of the enactment of this Act [Enacted: Feb. 13, 2008].
EFFECTIVE DATE OF 2001 AMENDMENTS
Amendments by Sec. 303(g) of Pub. L. 107-16 effective on January
1, 2004.
Section 901 (Sunset of Provisions of Act) of Pub. L. 107-16, as amended by Pub. L. 107-358 and Pub. L. 111-312, Sec. 101(a),
and struck by Pub. L. 112-240,
Sec. 101(a)(1) (effective for taxable, plan, or limitation
years beginning after Dec. 31, 2012, and estates of decedents dying,
gifts made, or generation skipping transfers after Dec. 31, 2012),
provided that:
“(a) IN GENERAL.--All provisions of, and amendments
made by, this Act shall not apply--
“(1) to taxable, plan, or limitation
years beginning after December 31, 2012, or
“(2) in the case of title V,
to estates of decedents dying, gifts made, or generation skipping
transfers, after December 31, 2012.
“(b) APPLICATION OF CERTAIN LAWS.--The Internal
Revenue Code of 1986 and the Employee Retirement Income Security Act
of 1974 shall be applied and administered to years, estates, gifts,
and transfers described in subsection (a) as if the provisions and
amendments described in subsection (a) had never been enacted.
“(c) EXCEPTION.-Subsection (a) shall not apply
to section 803 (relating to no federal income tax on restitution received
by victims of the Nazi regime or their heirs or estates).”
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 3003 of Pub. L. 105-277 applicable to taxable
years ending after the date of the enactment of this Act [enacted:
Oct. 21, 1998].
Amendment by Sec. 3463(b) of Pub. L. 105-206 applicable to notices
mailed after December 31, 1998.
Amendments by Sec. 3464(a) of Pub. L. 105-206 applicable on the
date of the enactment of this Act [Enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 101(d)(2) of Pub. L. 105-34 applicable to taxable
years beginning after December 31, 1997.
Amendments by Sec. 201(b) of Pub. L. 105-34 applicable to expenses
paid after December 31, 1997 (in taxable years ending after such date),
for education furnished in academic periods beginning after such dates.
Amendments by Sec. 1085(a)(3) of Pub. L. 105-34 applicable to taxable
years beginning after December 31, 1996.
EFFECTIVE DATE OF 1996 AMENDMENTS
Section 1615(d) of Pub.
L. 104-188 provided that:
‘(1) In general.--The amendments made by this section
shall apply with respect to returns the due date for which (without
regard to extensions) is on or after the 30th day after the date of
the enactment of this Act [Aug. 20, 1996].
‘(2) Special rule for 1995 and 1996.--In the case
of returns for taxable years beginning in 1995 or 1996, a taxpayer
shall not be required by the amendments made by this section to provide
a taxpayer identification number for a child who is born after October
31, 1995, in the case of a taxable year beginning in 1995 or November
30, 1996, in the case of a taxable year beginning in 1996.’
Amendment by Pub.
L. 104-193 effective with respect to returns the
due date for which (without regard to extensions) is more than 30
days after the date of the enactment of this Act [Aug. 22, 1996].
Amendment by Pub.
L. 104-168 effective for excess benefit transactions
occurring on or after Sept. 14, 1995, except for any benefit arising
from a transaction pursuant to any written contract which was binding
on Sept. 13, 1995, and at all times thereafter before such transaction
occurred.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub.
L. 101-239 effective, except as otherwise provided,
as if included in the provision of the Technical and Miscellaneous
Revenue Act of 1988, Pub. L. 100-647,
to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note
under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by section 1015(r)(3) of Pub. L. 100-647 applicable to notices
of deficiencies mailed after Nov. 10, 1988, see section 1015(r)(4)
of Pub. L. 100-647,
set out as a note under section 6201 of this title.
Section 6243(c) of Pub.
L. 100-647 provided that: ‘The amendments made by
this section (amending this section and section 7482 of this title)
shall apply to orders entered after the date of the enactment of this
Act (Nov. 10, 1988).’
Amendment by Pub.
L. 100-418 applicable to crude oil removed from premises
on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note
under section 164 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by section 10712(c)(1) of Pub. L. 100-203 applicable to taxable
years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100-203, set out as an Effective
Date note under section 4955 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub.
L. 99-514 effective as if included in the Tax Equity
and Fiscal Responsibility Act of 1982, Pub.
L. 97-248, see section 1875(d)(2)(C) of Pub. L. 99-514, set out as a note
under section 6230 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 305(b)(4) of Pub. L. 98-369 applicable to taxable
events occurring after Dec. 31, 1984, see section 305(c) of Pub. L. 98-369, set out as an Effective
Date note under section 4962 of this title.
Amendment by section 474(r)(34) of Pub. L. 98-369 applicable to taxable
years beginning after Dec. 31, 1983, and to carrybacks from such years,
see section 475(a) of Pub. L. 98-369,
set out as a note under section 21 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub.
L. 97-248 applicable to partnership taxable years
beginning after Sept. 3, 1982, with provision for the applicability
of the amendment to any partnership taxable year ending after Sept.
3, 1982, if the partnership, each partner, and each indirect partner
requests such application and the Secretary of the Treasury or his
delegate consents to such application, see section 407(a)(1), (3)
of Pub. L. 97-248,
set out as an Effective Date note under section 6221 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to any
first tier tax and to any second tier tax, see section 2(d) of Pub. L. 96-596, set out as an Effective
Date note under section 4961 of this title.
Amendment by Pub.
L. 96-589 effective Oct. 1, 1979, but not applicable
to proceedings under Title 11, Bankruptcy, commenced before Oct. 1,
1979, see section 7(e) of Pub. L. 96-589,
set out as a note under section 108 of this title.
Amendment by Pub.
L. 96-223 applicable to periods after Feb. 29, 1980,
see section 101(i) of Pub. L. 96-223,
set out as a note under section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub.
L. 95-600 applicable to tentative refund claims filed
on and after Nov. 6, 1978, see section 504(c) of Pub. L. 95-600, set out as a note
under section 6411 of this title.
Amendment by Pub.
L. 95-227 applicable with respect to contributions,
acts, and expenditures made after Dec. 31, 1977, in and for taxable
years beginning after such date, see section 4(f) of Pub. L. 95-227, set out as an Effective
Date note under section 192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1204(c)(6) of Pub. L. 94-455 applicable with respect
to action taken under section 6851, 6861, or 6862 of this title where
the notice and demand takes place after Feb. 28, 1977, see section
1204(d) of Pub. L. 94-455,
as amended, set out as a note under section 6851 of this title.
Section 1206(d) of Pub.
L. 94-455, as amended by Pub. L. 99-514, Sec. 2, Oct. 22,
1986, 100 Stat. 2095, provided that: ‘The amendments made by this
section (amending this section and sections 6201 and 6212 of this
title) shall apply with respect to returns (within the meaning of section 6213(f)(1) of the Internal Revenue
Code of 1986 (formerly I.R.C.
1954)) filed after December 31, 1976.'
Amendment by section 1307(d)(2)(F)(iii) of Pub. L. 94-455 effective on and after
Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of
this title.
For effective date of amendment by section 1605(b)(6)
of Pub. L. 94-455,
see section 1608(d) of Pub. L. 94-455,
set out as a note under section 856 of this title.
Amendment by section 1906(a)(15), (b)(13)(A) of Pub. L. 94-455 effective on first
day of first month which begins more than 90 days after Oct. 4, 1976,
see section 1906(d)(1) of Pub. L. 94-455,
set out as a note under section 6013 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub.
L. 93-406 applicable, except as otherwise provided
in section 1017(c) through (i) of Pub.
L. 93-406, for plan years beginning after Sept. 2,
1974, but, in the case of plans in existence on Jan. 1, 1974, amendment
by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective
Date; Transitional Rules note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub.
L. 91-172 effective Jan. 1, 1970, see section 101(k)(1)
of Pub. L. 91-172,
set out as an Effective Date note under section 4940 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub.
L. 89-44 applicable to taxable years beginning on
or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under
section 6420 of this title.
TEMPORARY SPECIAL RULE FOR DETERMINING EARNED
INCOME FOR PURPOSES OF EARNED INCOME TAX CREDIT
Section 9626 of Pub. L.
117-2 provided that:
“SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING
EARNED INCOME FOR PURPOSES OF EARNED INCOME TAX CREDIT.
“(a) IN GENERAL.—If the earned income
of the taxpayer for the taxpayer's first taxable year beginning
in 2021 is less than the earned income of the taxpayer for the taxpayer's
first taxable year beginning in 2019, the credit allowed under section 32 of the Internal Revenue Code of
1986 may, at the election of the taxpayer, be determined by substituting—
“(1) such earned income for the taxpayer's
first taxable year beginning in 2019, for
“(2) such earned income for the taxpayer's
first taxable year beginning in 2021.
“(b) EARNED INCOME.—
“(1) IN GENERAL.—For purposes of this
section, the term ‘‘earned income’’ has the
meaning given such term under section
32(c) of the Internal Revenue Code of 1986.
“(2) APPLICATION TO JOINT RETURNS.—For
purposes of subsection (a), in the case of a joint return, the earned
income of the taxpayer for the first taxable year beginning in 2019
shall be the sum of the earned income of each spouse for such taxable
year.
“(c) SPECIAL RULES.—
“(1) ERRORS TREATED AS MATHEMATICAL ERRORS.—For
purposes of section 6213 of the Internal
Revenue Code of 1986, an incorrect use on a return of earned
income pursuant to subsection (a) shall be treated as a mathematical
or clerical error.
“(2) NO EFFECT ON DETERMINATION OF GROSS
INCOME, ETC.—Except as otherwise provided in this subsection,
the Internal Revenue Code of 1986 shall be applied without regard
to any substitution under subsection (a).
“(d) TREATMENT OF CERTAIN POSSESSIONS.—
“(1) PAYMENTS TO POSSESSIONS WITH MIRROR
CODE TAX SYSTEMS.—The Secretary of the Treasury shall pay to
each possession of the United States which has a mirror code tax system
amounts equal to the loss (if any) to that possession by reason of
the application of the provisions of this section (other than this
subsection) with respect to section 32 of
the Internal Revenue Code of 1986. Such amounts shall be
determined by the Secretary of the Treasury based on information provided
by the government of the respective possession.
“(2) PAYMENTS TO OTHER POSSESSIONS.—The
Secretary of the Treasury shall pay to each possession of the United
States which does not have a mirror code tax system amounts estimated
by the Secretary of the Treasury as being equal to the aggregate benefits
(if any) that would have been provided to residents of such possession
by reason of the provisions of this section (other than this subsection)
with respect to section 32 of the Internal
Revenue Code of 1986 if a mirror code tax system had been
in effect in such possession. The preceding sentence shall not apply
unless the respective possession has a plan, which has been approved
by the Secretary of the Treasury, under which such possession will
promptly distribute such payments to its residents.
“(3) MIRROR CODE TAX SYSTEM.—For purposes
of this section, the term ‘‘mirror code tax system’’
means, with respect to any possession of the United States, the income
tax system of such possession if the income tax liability of the residents
of such possession under such system is determined by reference to
the income tax laws of the United States as if such possession were
the United States.
“(4) TREATMENT OF PAYMENTS.—For purposes
of section 1324 of title 31, United States Code, the payments under
this section shall be treated in the same manner as a refund due from
a credit provision referred to in subsection (b)(2) of such section.”
TEMPORARY SPECIAL RULE FOR DETERMINATION OF
EARNED INCOME
Section 211(c) of Pub.
L. 116-260, Div. EE, provided that:
“(c) SPECIAL RULES.—
“(1) ERRORS TREATED AS MATHEMATICAL ERROR.—For
purposes of section 6213 of the Internal
Revenue Code of 1986, an incorrect use on a return of earned
income pursuant to subsection (a) shall be treated as a mathematical
or clerical error.
“(2) NO EFFECT ON DETERMINATION OF GROSS
INCOME, ETC.—Except as otherwise provided in this section, the
Internal Revenue Code of 1986 shall be applied without regard to any
substitution under subsection (a).”
OTHER DISASTER-RELATED TAX RELIEF PROVISIONS.
Section 204 of Pub. L.
116-94, Div. Q, provided that:
“(a) TEMPORARY INCREASE IN LIMITATION ON
QUALIFIED CONTRIBUTIONS.—
“(1) SUSPENSION OF CURRENT LIMITATION.—Except
as otherwise provided in paragraph (2), qualified contributions shall
be disregarded in applying subsections (b) and (d) of section 170 of the Internal Revenue Code of
1986.
“(2) APPLICATION OF INCREASED LIMITATION.—
For purposes of section 170 of the Internal
Revenue Code of 1986—
“(A) INDIVIDUALS.—In the case of an
individual—
“(i) LIMITATION.—Any qualified contribution
shall be allowed as a deduction only to the extent that the aggregate
of such contributions does not exceed the excess of the taxpayer's
contribution base (as defined in subparagraph (H) of section 170(b)(1)
of such Code) over the amount of all other charitable contributions
allowed under section 170(b)(1) of such Code.
“(ii) CARRYOVER.—If the aggregate amount
of qualified contributions made in the contribution year (within the
meaning of section 170(d)(1) of such Code) exceeds the limitation
of clause (i), such excess shall be added to the excess described
in section 170(b)(1)(G)(ii).
“(B) CORPORATIONS.—In the case of a
corporation—
“(i) LIMITATION.—Any qualified contribution
shall be allowed as a deduction only to the extent that the aggregate
of such contributions does not exceed the excess of the taxpayer's
taxable income (as determined under paragraph (2) of section 170(b)
of such Code) over the amount of all other charitable contributions
allowed under such paragraph.
“(ii) CARRYOVER.—If the aggregate amount
of qualified contributions made in the contribution year (within the
meaning of section 170(d)(2) of such Code) exceeds the limitation
of clause (i), such excess shall be appropriately taken into account
under section 170(d)(2) subject to the limitations thereof.
“(3) QUALIFIED CONTRIBUTIONS.—
“(A) IN GENERAL.—For purposes of this
subsection, the term ‘‘qualified contribution’’
means any charitable contribution (as defined in section 170(c) of the Internal Revenue Code of
1986) if—
“(i) such contribution—
“(I) is paid, during the period beginning
on January 1, 2018, and ending on the date which is 60 days after
the date of the enactment of this Act, in cash to an organization
described in section 170(b)(1)(A) of such Code, and
“(II) is made for relief efforts in one or
more qualified disaster areas,
“(ii) the taxpayer obtains from such organization
contemporaneous written acknowledgment (within the meaning of section
170(f)(8) of such Code) that such contribution was used (or is to
be used) for relief efforts described in clause (i)(II), and
“(iii) the taxpayer has elected the application
of this subsection with respect to such contribution.
“(B) EXCEPTION.—Such term shall not
include a contribution by a donor if the contribution is—
“(i) to an organization described in section 509(a)(3) of the Internal Revenue Code of
1986, or
“(ii) for the establishment of a new, or
maintenance of an existing, donor advised fund (as defined in section
4966(d)(2) of such Code).
“(C) APPLICATION OF ELECTION TO PARTNERSHIPS
AND S CORPORATIONS.—In the case of a partnership or S corporation,
the election under subparagraph (A)(iii) shall be made separately
by each partner or shareholder.
“(b) SPECIAL RULES FOR QUALIFIED DISASTER-RELATED
PERSONAL CASUALTY LOSSES.—
“(1) IN GENERAL.—If an individual has
a net disaster loss for any taxable year—
“(A) the amount determined under section 165(h)(2)(A)(ii) of the Internal
Revenue Code of 1986 shall be equal to the sum of—
“(i) such net disaster loss, and
“(ii) so much of the excess referred to in
the matter preceding clause (i) of section 165(h)(2)(A) of such Code
(reduced by the amount in clause (i) of this subparagraph) as exceeds
10 percent of the adjusted gross income of the individual,
“(B) section 165(h)(1) of such Code shall
be applied by substituting ‘‘$500’’ for ‘‘$500
($100 for taxable years beginning after December 31, 2009)’’,
“(C) the standard deduction determined under
section 63(c) of such Code shall be increased by the net disaster
loss, and
“(D) section 56(b)(1)(E) of such Code (section
56(b)(1)(D) of such Code in the case of taxable years ending after
December 31, 2018) shall not apply to so much of the standard deduction
as is attributable to the increase under subparagraph (C) of this
paragraph.
“(2) NET DISASTER LOSS.—For purposes
of this subsection, the term ‘‘net disaster loss’’
means the excess of qualified disaster-related personal casualty losses
over personal casualty gains (as defined in section 165(h)(3)(A) of the Internal Revenue
Code of 1986).
“(3) QUALIFIED DISASTER-RELATED PERSONAL
CASUALTY LOSSES.—For purposes of this subsection, the term ‘‘qualified
disaster-related personal casualty losses’’ means losses
described in section 165(c)(3) of
the Internal Revenue Code of 1986 which arise in a qualified
disaster area on or after the first day of the incident period of
the qualified disaster to which such area relates, and which are attributable
to such qualified disaster.
“(c) SPECIAL RULE FOR DETERMINING EARNED
INCOME.—
“(1) IN GENERAL.—In the case of a qualified
individual, if the earned income of the taxpayer for the applicable
taxable year is less than the earned income of the taxpayer for the
preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986
may, at the election of the taxpayer, be determined by substituting—
“(A) such earned income for the preceding
taxable year, for
“(B) such earned income for the applicable
taxable year.
“(2) QUALIFIED INDIVIDUAL.—For purposes
of this subsection, the term ‘‘qualified individual’’
means any individual whose principal place of abode at any time during
the incident period of any qualified disaster was located—
“(A) in the qualified disaster zone with
respect to such qualified disaster, or
“(B) in the qualified disaster area with
respect to such qualified disaster (but outside the qualified disaster
zone with respect to such quali1760 fied disaster) and such individual
was displaced from such principal place of abode by reason of such
qualified disaster.
“(3) APPLICABLE TAXABLE YEAR.—For purposes
of this subsection, the term ‘‘applicable taxable year’’
means—
“(A) in the case of a qualified individual
other than an individual described in subparagraph (B), any taxable
year which includes any portion of the incident period of the qualified
disaster to which the qualified disaster area referred to in paragraph
(2)(A) relates, or
“(B) in the case of a qualified individual
described in subparagraph (B) of paragraph (2), any taxable year which
includes any portion of the period described in such subparagraph.
“(4) EARNED INCOME.—For purposes of
this subsection, the term ‘‘earned income’’
has the meaning given such term under section
32(c) of the Internal Revenue Code of 1986.
“(5) SPECIAL RULES.—
“(A) APPLICATION TO JOINT RETURNS.—For
purposes of paragraph (1), in the case of a joint return for an applicable
taxable year—
“(i) such paragraph shall apply if either
spouse is a qualified individual, and
“(ii) the earned income of the taxpayer for
the preceding taxable year shall be the sum of the earned income of
each spouse for such preceding taxable year.
“(B) UNIFORM APPLICATION OF ELECTION.—
Any election made under paragraph (1) shall apply with respect to
both sections 24(d) and 32 of the Internal
Revenue Code of 1986.
“(C) ERRORS TREATED AS MATHEMATICAL ERROR.—For
purposes of section 6213 of the Internal
Revenue Code of 1986, an incorrect use on a return of earned
income pursuant to paragraph (1) shall be treated as a mathematical
or clerical error.
“(D) NO EFFECT ON DETERMINATION OF GROSS
INCOME, ETC.—Except as otherwise provided in this subsection,
the Internal Revenue Code of 1986 shall be applied without regard
to any substitution under paragraph (1).”
SPECIAL RULE FOR DETERMINING EARNED INCOME
Section 504(c) of Pub.
L. 115-63 provided:
“(1) IN GENERAL.—In the case of a qualified
individual, if the earned income of the taxpayer for the taxable year
which includes the applicable date is less than the earned income
of the taxpayer for the preceding taxable year, the credits allowed
under sections 24(d) and 32 of the Internal
Revenue Code of 1986 may, at the election of the taxpayer,
be determined by substituting—
“(A) such earned income for the preceding
taxable year, for—
“(B) such earned income for the taxable year
which includes the applicable date.
“In the case of a resident of Puerto Rico
determining the credit allowed under section 24(d)(1)(B)(ii) of such
Code, the preceding sentence shall be applied by substituting ‘social
security taxes (as defined in section
24(d)(2)(A) of the Internal Revenue Code of 1986)’
for ‘earned income’ each place it appears.
“(2) QUALIFIED INDIVIDUAL.
“For purposes of this subsection—
“(A) IN GENERAL.—The term “qualified
individual” means any qualified Hurricane Harvey individual,
any qualified Hurricane Irma individual, and any qualified Hurricane
Maria individual.
“(B) QUALIFIED HURRICANE HARVEY INDIVIDUAL.—The
term “qualified Hurricane Harvey individual” means any
individual whose principal place of abode on August 23, 2017, was
located—
“(i) in the Hurricane Harvey disaster zone,
or
“(ii) in the Hurricane Harvey disaster area
(but outside the Hurricane Harvey disaster zone) and such individual
was displaced from such principal place of abode by reason of Hurricane
Harvey.
“(C) QUALIFIED HURRICANE IRMA INDIVIDUAL.—The
term “qualified Hurricane Irma individual” means any individual
(other than a qualified Hurricane Harvey individual) whose principal
place of abode on September 4, 2017, was located—
“(i) in the Hurricane Irma disaster zone,
or
“(ii) in the Hurricane Irma disaster area
(but outside the Hurricane Irma disaster zone) and such individual
was displaced from such principal place of abode by reason of Hurricane
Irma.
“(D) QUALIFIED HURRICANE MARIA INDIVIDUAL.—The
term “qualified Hurricane Maria individual” means any
individual (other than a qualified Hurricane Harvey individual or
a qualified Hurricane Irma individual) whose principal place of abode
on September 16, 2017, was located—
“(i) in the Hurricane Maria disaster zone,
or
“(ii) in the Hurricane Maria disaster area
(but outside the Hurricane Maria disaster zone) and such individual
was displaced from such principal place of abode by reason of Hurricane
Maria.
“(3) APPLICABLE DATE.—For purposes
of this subsection, the term “applicable date” means—
“(A) in the case of a qualified Hurricane
Harvey individual, August 23, 2017,
“(B) in the case of a qualified Hurricane
Irma individual, September 4, 2017, and
“(C) in the case of a qualified Hurricane
Maria individual, September 16, 2017.
“(4) EARNED INCOME.—For purposes of
this subsection, the term “earned income” has the meaning
given such term under section 32(c) of
the Internal Revenue Code of 1986.
“(5) SPECIAL RULES.
“(A) APPLICATION TO JOINT RETURNS.—For
purposes of paragraph (1), in the case of a joint return for a taxable
year which includes the applicable date—
“(i) such paragraph shall apply if either
spouse is a qualified individual, and
“(ii) the earned income of the taxpayer for
the preceding taxable year shall be the sum of the earned income of
each spouse for such preceding taxable year.
“(B) UNIFORM APPLICATION OF ELECTION.—Any
election made under paragraph (1) shall apply with respect to both
sections 24(d) and 32, of the Internal Revenue Code of 1986.
“(C) ERRORS TREATED AS MATHEMATICAL ERROR.—For
purposes of section 6213 of the Internal
Revenue Code of 1986, an incorrect use on a return of earned
income pursuant to paragraph (1) shall be treated as a mathematical
or clerical error.
“(D) NO EFFECT ON DETERMINATION OF GROSS
INCOME, ETC.—Except as otherwise provided in this subsection,
the Internal Revenue Code of 1986 shall be applied without regard
to any substitution under paragraph (1).”
SPECIAL RULE FOR DETERMINING EARNED INCOME
Section 406 of Pub.
L. 109-73 provided that:
(a) IN GENERAL.--In the case of a qualified individual,
if the earned income of the taxpayer for the taxable year which includes
August 25, 2005, is less than the earned income of the taxpayer for
the preceding taxable year, the credits allowed under sections 24(d)
and 32 of the Internal Revenue Code of
1986 may, at the election of the taxpayer, be determined by substituting--
(1) such earned income for the preceding taxable
year, for
(2) such earned income for the taxable year which
includes August 25, 2005.
(b) QUALIFIED INDIVIDUAL.--For purposes of this
section, the term “qualified individual” means any individual whose
principal place of abode on August 25, 2005, was located--
(1) in the core disaster area, or
(2) in the Hurricane Katrina disaster area (but
outside the core disaster area) and such individual was displaced
from such principal place of abode by reason of Hurricane Katrina.
(c) EARNED INCOME.--For purposes of this section,
the term “earned income” has the meaning given such term under section
32(c) of such Code.
(d) SPECIAL RULES.--
(1) APPLICATION TO JOINT RETURNS.--For purpose
of subsection (a), in the case of a joint return for a taxable year
which includes August 25, 2005--
(A) such subsection shall apply if either spouse
is a qualified individual, and
(B) the earned income of the taxpayer for the preceding
taxable year shall be the sum of the earned income of each spouse
for such preceding taxable year.
(2) UNIFORM APPLICATION OF ELECTION.--Any election
made under subsection (a) shall apply with respect to both section
24(d) and section 32 of such Code.
(3) ERRORS TREATED AS MATHEMATICAL ERROR.--For
purposes of section 6213 of such Code, an incorrect use on a return
of earned income pursuant to subsection (a) shall be treated as a
mathematical or clerical error.
(4) NO EFFECT ON DETERMINATION OF GROSS INCOME,
ETC.--Except as otherwise provided in this section, the Internal Revenue
Code of 1986 shall be applied without regard to any substitution under
subsection (a).”
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1,
1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177)
or title XVIII (Sec. 1800-1899A) of Pub.
L. 99-514 require an amendment to any plan, such
plan amendment shall not be required to be made before the first plan
year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out
as a note under section 401 of this title.
