§ 6050E. State and local income tax refunds

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. 1982

   Pub. L. 97–248 title III § 313(a) · 96 Stat. 324

   Enacted · 26 U.S.C. § 6050E

   Added Pub. L. 97–248, title III, § 313(a), Sept. 3, 1982, 96 Stat. 603

   Source evidence

   Code source credit
   Added Pub. L. 97–248, title III, § 313(a), Sept. 3, 1982, 96 Stat. 603

   Enacted provision · exact public law section
   (a) In General.— Subpart B of part III of subchapter A of chapter 61 (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section: “SEC. 6050E. STATE AND LOCAL INCOME TAX REFUNDS. “(a) Requirement of Reporting.— Every person who, with respect to any individual, during any calendar year makes payments of refunds of State or local income taxes (or allows credits or offsets with respect to such taxes) aggregating $10 or more shall make a return according to forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, credits, or offsets, and the name and address of the individual with respect to whom such payment, credit, or offset was made. “(b) Statements to Be Furnished to Individuals With Respect to Whom Information is Furnished.— Every person making a return under subsection (a) shall furnish to each individual whose name is set forth in such return a written statement showing— “(1) the name of the State or political subdivision thereof, and “(2) the aggregate amount shown on the return of refunds, credits, and offsets to the individual. The written statement required under the preceding sentence shall be furnished to the individual during January of the calendar year following the calendar year for which the return under subsection (a) was made. “(c) Person Defined.— For purposes of this section, the term ‘person’ means the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section.”

2. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title I § 151(a) · 98 Stat. 494

   Inserted · 26 U.S.C. § 6050E(b)

   Pub. L. 98–369 inserted provision that no statement is required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 98–369 inserted provision that no statement is required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.

   Enacted provision · exact public law section
   (a) In General.— Subsection (b) of section 6050E (relating to State and local income tax refunds) is amended by adding at the end thereof the following: “No statement shall be required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim 26 USC 1 et seq. itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.

3. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 title XV § 1501(c)(8) · 100 Stat. 2085

   1. Changed · 26 U.S.C. § 6050E(b)

      Pub. L. 99–514, in amending subsec. (b) generally

   2. Substituted · 26 U.S.C. § 6050E(b)

      Pub. L. 99–514, in substituted “information is required” for “information is furnished” in heading and, in text

   3. Substituted · 26 U.S.C. § 6050E(b)

      Pub. L. 99–514, in substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.

   Enacted provision · exact public law section
   (8) Subsection (b) of section 6050E is amended to read as follows: “(b) Statements To Be Furnished to Individuals With Respect To Whom Information Is Required.— Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing— “(1) the name of the State or political subdivision thereof, and “(2) the information required to be shown on the return with respect to refunds, credits, and offsets to the individual. The written statement required under the preceding sentence shall be furnished to the individual during January of the calendar year following the calendar year for which the return under subsection (a) was required to be made. No statement shall be required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.”

   Effective date note
   Amendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.

5 of 5 references resolved to an enrolled provision