Pub. L. 114-94, div. C, tit. XXXII, subtit. A, sec. 32104 (as amended)
REPEAL OF MODIFICATION OF AUTOMATIC EXTENSION OF RETURN DUE DATE FOR CERTAIN EMPLOYEE BENEFIT PLANS.
SEC. 32104. REPEAL OF MODIFICATION OF AUTOMATIC EXTENSION OF RETURN DUE DATE FOR CERTAIN EMPLOYEE BENEFIT PLANS.
(a) [26 U.S.C. 6081 note] In general.—Section 2006(b) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 is amended by striking paragraph (3).
(b) [26 U.S.C. 6081 note] Effective Date.—The amendment made by this section shall apply to returns for taxable years beginning after December 31, 2015.
- Cross-references to the US Code
- 26 U.S.C. 6081 note