AMENDMENTS RELATING TO STEPHEN BECK, JR., ABLE ACT OF 2014.

SEC. 105. AMENDMENTS RELATING TO STEPHEN BECK, JR., ABLE ACT OF 2014. (a) [26 U.S.C. 6651 note] Amendments Relating to Section 208.—Section 208(h) of the Stephen Beck, Jr., ABLE Act of 2014is amended— (1) by striking so much as precedes “made by this section” and inserting the following: “(h) Effective Date.— “(1) In general.—Except as provided in paragraph (2), the amendments” , (2) by inserting “, and statements required to be furnished,” after “returns required to be filed”, and (3) by adding at the end the following new paragraph: “(2) Subsection (c).—The amendment made by subsection (c) shall apply to returns or claims for refund filed after December 31, 2014.” . (b) [26 U.S.C. 6651 note] Effective Date.—The amendments made by this section shall take effect as if included in section 208 of the Stephen Beck, Jr., ABLE Act of 2014.