CARES Act: Texas Civil Rights Review COVID-19 Justice archive
(a) IN GENERAL.—
(1) Section 6103(a)(3) of the Internal Revenue Code of 1986, as amended by the FUTURE Act (Public Law 116–91), is further amended by striking ‘‘(13), (16)’’ and inserting ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)’’.
(2) Section 6103(p)(3)(A) of such Code, as so amended, is further amended by striking ‘‘(12),’’ and inserting ‘‘(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)’’.
(3) Section 6103(p)(4) of such Code, as so amended, is further amended by striking ‘‘(13) or (16)’’ each place it appears and inserting ‘‘(13), or (16)’’.
(4) Section 6103(p)(4) of such Code, as so amended and as amended by paragraph (3), is further amended by striking ‘‘(13)’’ each place it appears and inserting ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i)’’.
(5) Section 6103(l)(13)(C)(ii) of such Code, as added by the FUTURE Act (Public Law 116–91), is amended by striking ‘‘section 236A(e)(4)’’ and inserting ‘‘section 263A(e)(4)’’.
(b) EFFECTIVE DATE.—The amendments made by this section shall apply as if included in the enactment of the FUTURE Act (Public Law 116–91).
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