Pub. L. 108-357, tit. VIII, subtit. C, sec. 864
ELECTRONIC FILING OF REQUIRED INFORMATION REPORTS.
SEC. 864. ELECTRONIC FILING OF REQUIRED INFORMATION REPORTS.(a) In General.—Section 4101(d) is amended by adding at the end the following new flush sentence:“Any person who is required to report under this subsection and who has 25 or more reportable transactions in a month shall file such report in electronic format.”.(b) Effective Date.—The amendment made by this section shall apply on January 1, 2006.