§ 6050G. Returns relating to certain railroad retirement 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. 1983

   Railroad Retirement Solvency Act of 1983

   Pub. L. 98–76 title II § 224(b)(1) · 97 Stat. 411

   Enacted · 26 U.S.C. § 6050G

   Added Pub. L. 98–76, title II, § 224(b)(1), Aug. 12, 1983, 97 Stat. 422

   Source evidence

   Code source credit
   Added Pub. L. 98–76, title II, § 224(b)(1), Aug. 12, 1983, 97 Stat. 422

   Enacted provision · exact public law section
   (1) In general.— Subpart B of part III of subchapter A of chapter 61 of such Code (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section: “SEC. 6050G. RETURNS RELATING TO CERTAIN RAILROAD RETIREMENT BENEFITS. “(a) In General.— The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth— “(1) the aggregate amount of benefits paid under the Railroad 45 USC 231t. Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during Ante, p. 80 any calendar year, “(2) the employee contributions (to the extent not previously taken into account under section 72(d)(1)) which are treated as 26 USC 72. Ante, p. 421. having been paid for purposes of section 72(r), “(3) the name and address of such individual, and “(4) such other information as the Secretary may require. “(b) Statements To Be Furnished to Individuals With Respect to Whom Information Is Furnished.— The Railroad Retirement Board shall furnish to each individual whose name is set forth in the return under subsection (a) a written statement showing— “(1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, as shown on such return, and “(2) such other information as the Secretary may require. The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.”

2. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 title XV § 1501(c)(10) · 100 Stat. 2085

   1. Changed · 26 U.S.C. § 6050G(b)

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

   2. Substituted · 26 U.S.C. § 6050G(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. § 6050G(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
   (10) Subsection (b) of section 6050G is amended to read as follows: “(b) Statements To Be Furnished to Persons With Respect To Whom Information Is Required.— The Railroad Retirement Board shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing— “(1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and “(2) such other information as the Secretary may require. The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.”

   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.

3. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 div. U title IV § 401(b)(45) · 132 Stat. 348

   Struck · 26 U.S.C. § 6050G(a)(2)

   Pub. L. 115–141 struck out “(to the extent not previously taken into account under section 72(d)(1))” after “contributions”

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 115–141 struck out “(to the extent not previously taken into account under section 72(d)(1))” after “contributions”.

   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.

5 of 5 references resolved to an enrolled provision