Pub. L. 113-183, tit. III, sec. 306
REQUIRED ELECTRONIC PROCESSING OF INCOME WITHHOLDING.
SEC. 306. REQUIRED ELECTRONIC PROCESSING OF INCOME WITHHOLDING.(a) In General.—Section 454A(g)(1) (42 U.S.C. 654a(g)(1)(A)) is amended—(1) by striking “, to the maximum extent feasible,”; and(2) in subparagraph (A)—(A) by striking “and” at the end of clause (i);(B) by adding “and” at the end of clause (ii); and(C) by adding at the end the following:“(iii) at the option of the employer, using the electronic transmission methods prescribed by the Secretary;”.(b) Effective Date.—The amendments made by subsection (a) shall take effect on October 1, 2015.