Pub. L. 114-10, tit. IV, subtit. B, sec. 413 (as amended)
LEVY ON DELINQUENT PROVIDERS.
SEC. 413. LEVY ON DELINQUENT PROVIDERS.
(a) [26 U.S.C. 6331] 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) [26 U.S.C. 6331 note] 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.
- Cross-references to the US Code
- 26 U.S.C. 633126 U.S.C. 6331 note