Pub. L. 112-74, div. C, tit. I, sec. 120

Sec. 120. Section 5331(a) of title 31, United States Code, is amended—(1) by striking paragraph (1) and inserting the following:“(1)(A) who is engaged in a trade or business, and”;(2) by redesignating paragraph (2) as subparagraph (B);(3) in subparagraph (B), as so redesignated, by adding “or” at the end; and(4) by inserting after subparagraph (B), as so redesignated, the following new paragraph:“(2) who is required to file a report under section 6050I(g) of the Internal Revenue Code of 1986,”.