Pub. L. 113-295, div. A, tit. II, sec. 207

AMENDMENTS RELATING TO CREATING SMALL BUSINESS JOBS ACT OF 2010.

EnactedYear: 2014Length: 125 wordsOfficial source
SEC. 207. AMENDMENTS RELATING TO CREATING SMALL BUSINESS JOBS ACT OF 2010.(a) Amendments Relating to Section 2102.—(1) Subsection (h) of section 2102 of the Creating Small Business Jobs Act of 2010 is amended by inserting “, and payee statements required to be furnished,” after “information returns required to be filed”.(2) Paragraphs (1) and (2) of subsection (b), and subsection (c)(1)(C), of section 6722 are each amended by striking “the required filing date” and inserting “the date prescribed for furnishing such statement”.128 STAT. 4028(3) Subparagraph (B) of section 6722(c)(2) is amended by striking “filed” and inserting “furnished”.(b) Effective Date.—The amendments made by this section shall take effect as if included in the provision of the Creating Small Business Jobs Act of 2010 to which they relate.
Pub. L. 113-295, div. A, tit. II, sec. 207: AMENDMENTS RELATING TO CREATING SMALL BUSINESS JOBS ACT OF 2010. | Justis AI