AMENDMENTS RELATING TO THE BIPARTISAN BUDGET ACT OF 2015.

SEC. 301. AMENDMENTS RELATING TO THE BIPARTISAN BUDGET ACT OF 2015. (a) Amendments Relating to Section 1101.— (1) Section 6011(e) is amended by adding at the end the following new paragraph: “(5) Special rules for partnerships.— “(A) Partnerships permitted to be required to file on magnetic media.—In the case of a partnership, paragraph (2)(A) shall be applied by substituting for ‘250’ the following amount: “(i) In the case of returns and statements relating to calendar year 2018, ‘200’. “(ii) In the case of returns and statements relating to calendar year 2019, ‘150’. “(iii) In the case of returns and statements relating to calendar year 2020, ‘100’. “(iv) In the case of returns and statements relating to calendar year 2021, ‘50’. “(v) In the case of returns and statements relating to calendar years after 2021, ‘20’. “(B) Partnerships required to file on magnetic media.—Notwithstanding subparagraph (A) and paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.” . (2) Section 6011(e)(2) is amended by striking the last sentence. (b) [26 U.S.C. 6011 note] Effective Date.—The amendments made by this section shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015.