Pub. L. 112-74, div. C, tit. I (as amended)

120.Section 5331(a) of title 31, United States Code, is amended—(1)by striking paragraph (1) and inserting the following:(1)(A)who is engaged in a trade or business, and;(2)by redesignating paragraph (2) as subparagraph (B);(3)in subparagraph (B), as so redesignated, by adding or at the end; and(4)by inserting after subparagraph (B), as so redesignated, the following new paragraph:(2)who is required to file a report under section 6050I(g) of the Internal Revenue Code of 1986,.