§ 6045A. Information required in connection with transfers of covered securities to brokers

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. 2008

   Energy Improvement and Extension Act of 2008

   Pub. L. 110–343 div. B title IV § 403(c)(1) · 122 Stat. 3765

   Enacted · 26 U.S.C. § 6045A

   Added Pub. L. 110–343, div. B, title IV, § 403(c)(1), Oct. 3, 2008, 122 Stat. 3858

   Source evidence

   Code source credit
   Added Pub. L. 110–343, div. B, title IV, § 403(c)(1), Oct. 3, 2008, 122 Stat. 3858

   Enacted provision · exact public law section
   (1) In general.— Subpart B of part III of subchapter A of chapter 61 is amended by inserting after section 6045 the following new section: “SEC. 6045A. INFORMATION REQUIRED IN CONNECTION WITH TRANSFERS OF COVERED SECURITIES TO BROKERS. “(a) Furnishing of Information.— Every applicable person which transfers to a broker (as defined in section 6045(c)(1)) a security which is a covered security (as defined in section 6045(g)(3)) in the hands of such applicable person shall furnish to such broker a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such broker to meet the requirements of section 6045(g). “(b) Applicable Person.— For purposes of subsection (a), the term ‘applicable person’ means— “(1) any broker (as defined in section 6045(c)(1)), and “(2) any other person as provided by the Secretary in regulations. “(c) Time for Furnishing Statement.— Except as otherwise provided by the Secretary, any statement required by subsection (a) shall be furnished not later than 15 days after the date of the transfer described in such subsection.” .

2. 2021

   Infrastructure Investment and Jobs Act

   Pub. L. 117–58 § 80603(b)(2)(A)(i) · 135 Stat. 429

   Struck · 26 U.S.C. § 6045A(a)

   Pub. L. 117–58, § 80603(b)(2)(A)(i), struck out “a security which is” after “section 6045(c)(1))”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 117–58, § 80603(b)(2)(A)(i), struck out “a security which is” after “section 6045(c)(1))”.

   Enacted provision · exact public law section
   (i) in subsection (a), by striking “a security which is”, and

   Effective date note
   Amendment by Pub. L. 117–58 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2023, see section 80603(c) of Pub. L. 117–58, set out as a note under section 6045 of this title.

3. 2021

   Infrastructure Investment and Jobs Act

   Pub. L. 117–58 § 80603(b)(2)(A)(ii) · 135 Stat. 429

   Added · 26 U.S.C. § 6045A(d)

   Pub. L. 117–58, § 80603(b)(2)(A)(ii), added subsec. (d)

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 117–58, § 80603(b)(2)(A)(ii), added subsec. (d).

   Enacted provision · exact public law section
   (ii) by adding at the end the following: “(d) Return Requirement for Certain Transfers of Digital Assets Not Otherwise Subject to Reporting.— Any broker, Determination. with respect to any transfer (which is not part of a sale or exchange executed by such broker) during a calendar year of a covered security which is a digital asset from an account maintained by such broker to an account which is not maintained by, or an address not associated with, a person that such broker knows or has reason to know is also a broker, shall make a return for such calendar year, in such form as determined by the Secretary, showing the information otherwise required to be furnished with respect to transfers subject to subsection (a).” .

   Effective date note
   Amendment by Pub. L. 117–58 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2023, see section 80603(c) of Pub. L. 117–58, set out as a note under section 6045 of this title.

3 of 3 references resolved to an enrolled provision