§ 6676. Erroneous claim for refund or credit

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. 2007

   Small Business and Work Opportunity Tax Act of 2007

   Pub. L. 110–28 title VIII § 8247(a) · 121 Stat. 112

   Enacted · 26 U.S.C. § 6676

   Added Pub. L. 110–28, title VIII, § 8247(a), May 25, 2007, 121 Stat. 204

   Source evidence

   Code source credit
   Added Pub. L. 110–28, title VIII, § 8247(a), May 25, 2007, 121 Stat. 204

   Enacted provision · exact public law section
   (a) In General.— Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by inserting after section 6675 the following new section: “SEC. 6676. ERRONEOUS CLAIM FOR REFUND OR CREDIT. “(a) Civil Penalty.— If a claim for refund or credit with respect to income tax (other than a claim for a refund or credit relating to the earned income credit under section 32) is made for an excessive amount, unless it is shown that the claim for such excessive amount has a reasonable basis, the person making such claim shall be liable for a penalty in an amount equal to 20 percent of the excessive amount. “(b) Excessive Amount.— For purposes of this section, the term ‘excessive amount’ means in the case of any person the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of such claim allowable under this title for such taxable year. “(c) Coordination With Other Penalties.— This section shall not apply to any portion of the excessive amount of a claim for refund or credit which is subject to a penalty imposed under part II of subchapter A of chapter 68.” .

2. 2010

   Health Care and Education Reconciliation Act of 2010

   Pub. L. 111–152 title I § 1409(d) · 124 Stat.1029

   1. Added · 26 U.S.C. § 6676(c); 26 U.S.C. § 6676(d)

      Pub. L. 111–152 added subsec. (c)

   2. Redesignated · 26 U.S.C. § 6676(c); 26 U.S.C. § 6676(d)

      Pub. L. 111–152 redesignated former subsec. (c) as (d). See Codification note above

   Source evidence

   Code amendment note
   Subsecs. (c), (d). Pub. L. 111–152 added subsec. (c) and redesignated former subsec. (c) as (d). See Codification note above.

   Enacted provision · exact public law section
   (d) Application of Penalty for Erroneous Claim for Refund or Credit to Noneconomic Substance Transactions.— Section 6676 26 USC 6676. is amended by redesignating subsection (c) as subsection (d) and inserting after subsection (b) the following new subsection: “(c) Noneconomic Substance Transactions Treated as Lacking Reasonable Basis.— For purposes of this section, any excessive amount which is attributable to any transaction described in section 6662(b)(6) shall not be treated as having a reasonable basis.” .

3. 2015

   Department of Justice Appropriations Act, 2016

   Pub. L. 114–113 § 209(c)(1) · 129 Stat. 2242

   Substituted · 26 U.S.C. § 6676(a)

   Pub. L. 114–113, § 209(c)(1), substituted “is due to reasonable cause” for “has a reasonable basis”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 114–113, § 209(c)(1), substituted “is due to reasonable cause” for “has a reasonable basis”.

   Enacted provision · exact public law section
   Sec. 209. None of the funds made available under this title shall be obligated or expended for any new or enhanced information technology program having total estimated development costs in excess of $100,000,000, unless the Deputy Attorney General and the investment review board certify to the Committees on Appropriations of the House of Representatives and the Senate that the information technology program has appropriate program management controls and contractor oversight mechanisms in place, and that the program is compatible with the enterprise architecture of the Department of Justice.

4. 2015

   Department of Justice Appropriations Act, 2016

   Pub. L. 114–113 § 209(b) · 129 Stat. 2242

   Struck · 26 U.S.C. § 6676(a)

   Pub. L. 114–113, § 209(b), struck out “(other than a claim for a refund or credit relating to the earned income credit under section 32)” after “income tax”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 114–113, § 209(b), struck out “(other than a claim for a refund or credit relating to the earned income credit under section 32)” after “income tax”.

   Enacted provision · exact public law section
   Sec. 209. None of the funds made available under this title shall be obligated or expended for any new or enhanced information technology program having total estimated development costs in excess of $100,000,000, unless the Deputy Attorney General and the investment review board certify to the Committees on Appropriations of the House of Representatives and the Senate that the information technology program has appropriate program management controls and contractor oversight mechanisms in place, and that the program is compatible with the enterprise architecture of the Department of Justice.

5. 2015

   Department of Justice Appropriations Act, 2016

   Pub. L. 114–113 § 209(c)(2) · 129 Stat. 2242

   Substituted · 26 U.S.C. § 6676(c)

   Pub. L. 114–113, § 209(c)(2), substituted “due to reasonable cause” for “having a reasonable basis”

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 114–113, § 209(c)(2), substituted “due to reasonable cause” for “having a reasonable basis”.

   Enacted provision · exact public law section
   Sec. 209. None of the funds made available under this title shall be obligated or expended for any new or enhanced information technology program having total estimated development costs in excess of $100,000,000, unless the Deputy Attorney General and the investment review board certify to the Committees on Appropriations of the House of Representatives and the Senate that the information technology program has appropriate program management controls and contractor oversight mechanisms in place, and that the program is compatible with the enterprise architecture of the Department of Justice.

6. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 div. U title IV § 401(a)(305) · 132 Stat. 348

   Substituted · 26 U.S.C. § 6676(c)

   Pub. L. 115–141 substituted “reasonable cause” for “reasonable basis” in heading

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 115–141 substituted “reasonable cause” for “reasonable basis” in heading.

   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.

7. 2025

   Pub. L. 119–21 title VII § 70605(f) · 139 Stat. 288

   Substituted · 26 U.S.C. § 6676(a)

   Pub. L. 119–21 substituted “income or employment tax” for “income tax”

   Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 119–21 substituted “income or employment tax” for “income tax”.

   Effective date note
   Amendment by Pub. L. 119–21 applicable to claims for credit or refund after July 4, 2025, see section 70605(g)(4) of Pub. L. 119–21, set out as an Enforcement Provisions With Respect to COVID-Related Employee Retention Credits note under section 3134 of this title.

7 of 8 references resolved to an enrolled provision · 1 unresolved