Pub. L. 116-94, div. Q, tit. III, sec. 302 (as amended)

REPEAL OF INCREASE IN UNRELATED BUSINESS TAXABLE INCOME FOR CERTAIN FRINGE BENEFIT EXPENSES.

Year: 2025Length: 56 wordsOfficial source
SEC. 302. REPEAL OF INCREASE IN UNRELATED BUSINESS TAXABLE INCOME FOR CERTAIN FRINGE BENEFIT EXPENSES. (a) [26 U.S.C. 512] In General.—Section 512(a)is amended by striking paragraph (7). (b) [26 U.S.C. 512 note] Effective Date.—The amendment made by this section shall take effect as if included in the amendments made by section 13703 of Public Law 115-97.
Cross-references to the US Code
26 U.S.C. 51226 U.S.C. 512 note
Public laws referenced
115-97
Pub. L. 116-94, div. Q, tit. III, sec. 302 (as amended): REPEAL OF INCREASE IN UNRELATED BUSINESS TAXABLE INCOME FOR CERTAIN FRINGE BENEFIT EXPENSES. | Justis AI