§ 4104. Information reporting for persons claiming certain tax benefits

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 2004

   Pub. L. 108–357 title III § 303(a) · 118 Stat. 1418

   Enacted · 26 U.S.C. § 4104

   Added Pub. L. 108–357, title III, § 303(a), Oct. 22, 2004, 118 Stat. 1466

   Source evidence

   Code source credit
   Added Pub. L. 108–357, title III, § 303(a), Oct. 22, 2004, 118 Stat. 1466

   Enacted provision · exact public law section
   (a) In General.— Subpart C of part III of subchapter A of chapter 32 is amended by adding at the end the following new section: “SEC. 4104. INFORMATION REPORTING FOR PERSONS CLAIMING CERTAIN TAX BENEFITS. “(a) In General.— The Secretary shall require any person claiming tax benefits— “(1) under the provisions of section 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and “(2) under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe). “(b) Contents of Return.— Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits. “(c) Enforcement.— With Applicability. respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.” .

2. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 div. U title IV § 401(a)(220) · 132 Stat. 348

   Substituted · 26 U.S.C. § 4104(a)(1)

   Pub. L. 115–141 substituted “sections 34” for “section 34”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 115–141 substituted “sections 34” for “section 34”.

   Enacted provision · exact public law section
   Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

2 of 2 references resolved to an enrolled provision