Pub. L. 105-206, tit. III, subtit. B, sec. 3103
INCREASE IN SIZE OF CASES PERMITTED ON SMALL, CASE CALENDAR.
SEC. 3103. INCREASE IN SIZE OF CASES PERMITTED ON SMALL, CASE CALENDAR. (a) In General.— Section 7463 (relating to disputes involving $10,000 or less) is amended by striking “$10,000” each place it appears (including the section heading) and inserting “$50,000”. (b) Conforming Amendments.— (1) Sections 7436(c)(1) and 7443A(b)(3) are each amended by striking “$10,000” and inserting “$50,000”. (2) The table of sections for part II of subchapter C of chapter 76 is amended by striking “$10,000” in the item relating to section 7463 and inserting “$50,000”. (c) Effective Date.— The amendments made by this section shall apply to proceedings commenced after the date of the enactment of this Act.