Pub. L. 114-10, tit. IV, subtit. B, sec. 413

LEVY ON DELINQUENT PROVIDERS.

Name: Justis AI
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EnactedYear: 2015Length: 53 wordsOfficial source

SEC. 413. LEVY ON DELINQUENT PROVIDERS.(a) In General.—Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking “30 percent” and inserting “100 percent”.(b) Effective Date.—The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.