Title 26 — Internal Revenue Code
Part II · Chapter 76 — Judicial Proceedings
§ 7463. Disputes involving $50,000 or less
Statutory text
In general
In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds—
$50,000 for any one taxable year, in the case of the taxes imposed by subtitle A,
$50,000, in the case of the tax imposed by chapter 11,
$50,000 for any one calendar year, in the case of the tax imposed by chapter 12, or
$50,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),
at the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings in the case shall be conducted under this section. Notwithstanding the provisions of section 7453, such proceedings shall be conducted in accordance with such rules of evidence, practice, and procedure as the Tax Court may prescribe. A decision, together with a brief summary of the reasons therefor, in any such case shall satisfy the requirements of sections 7459(b) and 7460.
Finality of decisions
A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case.
Limitation of jurisdiction
In any case in which the proceedings are conducted under this section, notwithstanding the provisions of sections 6214(a) and 6512(b), no decision shall be entered redetermining the amount of a deficiency, or determining an overpayment, except with respect to amounts placed in dispute within the limits described in subsection (a) and with respect to amounts conceded by the parties.
Discontinuance of proceedings
At any time before a decision entered in a case in which the proceedings are conducted under this section becomes final, the taxpayer or the Secretary may request that further proceedings under this section in such case be discontinued. The Tax Court, or the division thereof hearing such case, may, if it finds that (1) there are reasonable grounds for believing that the amount of the deficiency placed in dispute, or the amount of an overpayment, exceeds the applicable jurisdictional amount described in subsection (a), and (2) the amount of such excess is large enough to justify granting such request, discontinue further proceedings in such case under this section. Upon any such discontinuance, proceedings in such case shall be conducted in the same manner as cases to which the provisions of sections 6214(a) and 6512(b) apply.
Amount of deficiency in dispute
For purposes of this section, the amount of any deficiency placed in dispute includes additions to the tax, additional amounts, and penalties imposed by chapter 68, to the extent that the procedures described in subchapter B of chapter 63 apply.
Additional cases in which proceedings may be conducted under this section
At the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings may be conducted under this section (in the same manner as a case described in subsection (a)) in the case of—
a petition to the Tax Court under section 6015(e) in which the amount of relief sought does not exceed $50,000,
an appeal under section 6330(d)(1)(A) to the Tax Court of a determination in which the unpaid tax does not exceed $50,000, and
a petition to the Tax Court under section 6404(h) in which the amount of the abatement sought does not exceed $50,000.
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.
Tax Reform Act of 1969
Pub. L. 91–172 title IX § 957(a) · 83 Stat. 487
Enacted · 26 U.S.C. § 7463
Added Pub. L. 91–172, title IX, § 957(a), Dec. 30, 1969, 83 Stat. 733
Source evidence
Code source credit
Added Pub. L. 91–172, title IX, § 957(a), Dec. 30, 1969, 83 Stat. 733Enacted provision · exact public law section
(a) Part II of subchapter C of chapter 76 (relating to Tax Court 68A Stat. 884. 26 USC 7451–7463. procedure) is amended by renumbering section 7463 as 7464, and by inserting after section 7462 the following new section: “SEC. 7463. DISPUTES INVOLVING $1,000 OR LESS. “(a) In General.— In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds— “(1) $1,000 for any one taxable year, in the case of the taxes imposed by subtitle A and chapter 12, or “(2) $1,000, in the case of the tax imposed by chapter 11, at the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings in the case shall be conducted under this section. Notwithstanding the provisions of section 7453, such proceedings shall be conducted in accordance with such rules of evidence, practice, and procedure as the Tax Court may prescribe. A decision, together with a brief summary of the reasons therefor, in any such case shall satisfy the requirements of sections 7459(b) and 7460. “(b) Finality of Decisions.— A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case. “(c) Limitation of Jurisdiction.— In any case in which the proceedings are conducted under this section, notwithstanding the provisions of sections 6214(a) and 6512(b), no decision shall be entered redetermining the amount of a deficiency, or determining an overpayment, except with respect to amounts placed in dispute within the limits described in subsection (a) and with respect to amounts conceded by the parties. “(d) Discontinuance of Proceedings.— At any time before a decision entered in a case in which the proceedings are conducted under this section becomes final, the taxpayer or the Secretary or his delegate may request that further proceedings under this section in such case be discontinued. The Tax Court, or the division thereof hearing such case, may, if it finds that (1) there are reasonable grounds for believing that the amount of the deficiency placed in dispute, or the amount of an overpayment, exceeds the applicable jurisdictional amount described in subsection (a), and (2) the amount of such excess is large enough to justify granting such request, discontinue further proceedings in such case under this section. Upon any such discontinuance, proceedings in such case shall be conducted in the same manner as cases to which the provisions of sections 6214(a) and 6512(b) apply. “(e) Amount of Deficiency in Dispute.— For purposes of this section, the amount of any deficiency placed in dispute includes additions to the tax, additional amounts, and penalties imposed by chapter 68, to the extent that the procedures described in subchapter B of chapter 63 apply.”Pub. L. 92–512 § 203(b)(2) · 86 Stat. 919
Substituted · 26 U.S.C. § 7463
Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000” in section catchline
Source evidence
Code amendment note
Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000” in section catchline.Enacted provision · exact public law section
(2) Section 7463 of such Code is amended by striking out “$1,000” in the heading and each place it appears in subsection (a) thereof and inserting in lieu thereof “$1,500”,Pub. L. 92–512 § 203(b)(2) · 86 Stat. 919
Substituted · 26 U.S.C. § 7463(a)(1); 26 U.S.C. § 7463(a)(2)
Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000”
Source evidence
Code amendment note
Subsec. (a)(1), (2). Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000”.Enacted provision · exact public law section
(2) Section 7463 of such Code is amended by striking out “$1,000” in the heading and each place it appears in subsection (a) thereof and inserting in lieu thereof “$1,500”,Pub. L. 92–512 § 203(b)(1) · 86 Stat. 919
Added · 26 U.S.C. § 7463(f)
Pub. L. 92–512, § 203(b)(1), added subsec. (f)
Source evidence
Code amendment note
Subsec. (f). Pub. L. 92–512, § 203(b)(1), added subsec. (f).Enacted provision · exact public law section
(1) Section 7463 of such code (relating to disputes involving 83 Stat. 733. 26 USC 7463. $1,000 or less) is amended by adding at the end thereof the following new subsection: “(f) Qualified State Individual Income Taxes.— For purposes of this section, a deficiency placed in dispute or claimed overpayment with regal’d to a qualified State individual income tax to which subchapter E of chapter 64 applies, for a taxable year, shall be treated as Ante, p. 936. a portion of a deficiency placed in dispute or claimed overpayment of the income tax for that taxable year.”Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7463
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec, (d). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 95–600 § 502(a)(2)(A) · 92 Stat. 2763
Substituted · 26 U.S.C. § 7463
Pub. L. 95–600, § 502(a)(2)(A), substituted “$5,000” for “$1,500” in section catchline
Source evidence
Code amendment note
Pub. L. 95–600, § 502(a)(2)(A), substituted “$5,000” for “$1,500” in section catchline.Enacted provision · exact public law section
(A) The heading of section 7463 is amended by striking out “$1,500” and inserting in lieu thereof “$5,000”.Pub. L. 95–600 § 502(a)(1) · 92 Stat. 2763
Added · 26 U.S.C. § 7463(a)
Pub. L. 95–600, § 502(a)(1), “$5,000 for any one taxable year, in the case of the taxes imposed by subtitle A” for “$1,500 for any one taxable year, in the case of the taxes imposed by subtitle A and chapter 12, or” in par. (1), “$5,000, in the case of the tax imposed by chapter 11, or” for “$1,500 in the case of the tax imposed by chapter 11,” in par. (2), and added par. (3)
Source evidence
Code amendment note
Subsec. (a). Pub. L. 95–600, § 502(a)(1), “$5,000 for any one taxable year, in the case of the taxes imposed by subtitle A” for “$1,500 for any one taxable year, in the case of the taxes imposed by subtitle A and chapter 12, or” in par. (1), “$5,000, in the case of the tax imposed by chapter 11, or” for “$1,500 in the case of the tax imposed by chapter 11,” in par. (2), and added par. (3).Enacted provision · exact public law section
(1) In general.— Subsection (a) of section 7463 (relating to 26 USC 7463. small tax cases) is amended by striking out paragraphs (1) and (2) and inserting in lieu thereof the following: “(1) $5,000 for any one taxable year, in the case of the taxes imposed by subtitle A, 26 USC 1. “(2) $5,000, in the case of the tax imposed by chapter 11, or 26 USC 2001 et seq. “(3) $5,000 for any one calendar year, in the case of the tax imposed by chapter 12,”. 26 USC 2501 et seq.Pub. L. 95–600 § 502(b) · 92 Stat. 2763
Added · 26 U.S.C. § 7463(g)
Pub. L. 95–600, § 502(b), added subsec. (g)
Source evidence
Code amendment note
Subsec. (g). Pub. L. 95–600, § 502(b), added subsec. (g).Enacted provision · exact public law section
(b) Authority To Assign Small Tax Cases To Commissioners.— Section 7463 (relating to small tax cases) is amended by adding at the end thereof the following new subsection: “(g) Commissioners.— The chief judge of the Tax Court may assign proceedings conducted under this section to be heard by the Commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to any such proceeding, subject to such conditions and review as the court may by rule provide.”Technical Corrections Act of 1979
Pub. L. 96–222 title I § 105(a)(1)(A) · 94 Stat. 194
Struck · 26 U.S.C. § 7463(g)
Pub. L. 96–222 struck out subsec. (g) which authorized the chief judge of the Tax Court to assign proceedings conducted under this section to be heard by the Commissioners of the court
Source evidence
Code amendment note
Subsec. (g). Pub. L. 96–222 struck out subsec. (g) which authorized the chief judge of the Tax Court to assign proceedings conducted under this section to be heard by the Commissioners of the court.Enacted provision · exact public law section
(A) Subsection (g) of section 7463 (relating to small tax case procedures) is hereby repealed.Pub. L. 97–362 title I § 106(a)(1) · 96 Stat. 1726
Added · 26 U.S.C. § 7463
Pub. L. 97–362 added par. (4)
Source evidence
Code amendment note
Section (a)(4). Pub. L. 97–362 added par. (4).Enacted provision · exact public law section
(1) In general.— Subsection (a) of section 7463 (relating to 26 USC 7463. disputes involving $5,000 or less) is amended— (A) by striking out “or” at the end of paragraph (2), (B) by adding “or” at the end of paragraph (3), and (C) by inserting after paragraph (3) the following new paragraph: “(4) $5,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),”.Tax Reform Act of 1984
Pub. L. 98–369 § 461(a)(2)(A) · 98 Stat. 494
Substituted · 26 U.S.C. § 7463
Pub. L. 98–369, § 461(a)(2)(A), substituted “$10,000” for “$5,000” in section catchline
Source evidence
Code amendment note
Pub. L. 98–369, § 461(a)(2)(A), substituted “$10,000” for “$5,000” in section catchline.Enacted provision · exact public law section
(A) The section heading for section 7463 is amended by striking out “$5,000” and inserting in lieu thereof “$10,000”.Tax Reform Act of 1984
Pub. L. 98–369 § 461(a)(1) · 98 Stat. 494
Substituted · 26 U.S.C. § 7463(a)
Pub. L. 98–369, § 461(a)(1), substituted “$10,000” for “$5,000” in pars. (1) to (4)
Source evidence
Code amendment note
Subsec. (a). Pub. L. 98–369, § 461(a)(1), substituted “$10,000” for “$5,000” in pars. (1) to (4).Enacted provision · exact public law section
(1) In general.— Subsection (a) of section 7463 (relating to 26 USC 7463. disputes involving $5,000 or less) is amended by striking out “$5,000” each place it appears and inserting in lieu thereof “$10,000”.Revenue Reconciliation Act of 1990
Pub. L. 101–508 title XI § 11801(c)(21)(B) · 104 Stat. 1388
Struck · 26 U.S.C. § 7463(f)
Pub. L. 101–508 struck out subsec. (f) “Qualified State individual income taxes” which read as follows: “For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64 applies, for a taxable year, shall be treated as a portion of a deficiency placed in dispute or claimed overpayment of the income tax for that taxable year.”
Source evidence
Code amendment note
Subsec. (f). Pub. L. 101–508 struck out subsec. (f) “Qualified State individual income taxes” which read as follows: “For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64 applies, for a taxable year, shall be treated as a portion of a deficiency placed in dispute or claimed overpayment of the income tax for that taxable year.”Enacted provision · exact public law section
(B) Section 7463 is amended by striking subsection (f).Taxpayer Bill of Rights 3
Pub. L. 105–206 title III § 3103(a) · 112 Stat. 685
Substituted · 26 U.S.C. § 7463
Pub. L. 105–206 in section catchline and in subsec. (a)(1) to (4) substituted “$50,000” for “$10,000”
Source evidence
Code amendment note
Pub. L. 105–206 in section catchline and in subsec. (a)(1) to (4) substituted “$50,000” for “$10,000”.Enacted provision · exact public law section
(a) In General.— Section 7463 (relating to disputes involving $10,000 or less) is amended by striking “$10,000” each place it appears (including the section heading) and inserting “$50,000”.Consolidated Appropriations Act, 2001
Pub. L. 106–554 § 1(a)(7)(tIII)(s313)(b)(1) · 114 Stat. 2763
Added · 26 U.S.C. § 7463(f)
Pub. L. 106–554 added subsec. (f)
Source evidence
Code amendment note
Subsec. (f). Pub. L. 106–554 added subsec. (f).Enacted provision · exact public law section
(7) H.R. 5662, as introduced on December 14, 2000.Department of the Interior, Environment, and Related Agencies Appropriations Act, 2016
Pub. L. 114–113 div. Q title IV § 422(a) · 129 Stat. 2242
Added · 26 U.S.C. § 7463(f)(3)
Pub. L. 114–113 added par. (3)
Source evidence
Code amendment note
Subsec. (f)(3). Pub. L. 114–113 added par. (3).Enacted provision · exact public law section
Sec. 422. chesapeake bay initiative Section 502(c) of the Chesapeake Bay Initiative Act of 1998 (Public Law 105–312; 16 U.S.C. 461 note) is amended by striking “2015” and inserting “2017”.Effective date note
Pub. L. 114–113, div. Q, title IV, § 422(b), Dec. 18, 2015, 129 Stat. 3123, provided that: “The amendments made by this section [amending this section] shall apply to cases pending as of the day after the date of the enactment of this Act [Dec. 18, 2015], and cases commenced after such date of enactment.”
16 of 16 references resolved to an enrolled provision
Editorial Notes
Prior Provisions
A prior section 7463 was renumbered section 7465 of this title.
Amendments1972–2015 · 10 rounds
2015
Subsec. (f)(3). Pub. L. 114–113 added par. (3).
2000
Subsec. (f). Pub. L. 106–554 added subsec. (f).
1998
Pub. L. 105–206 in section catchline and in subsec. (a)(1) to (4) substituted “$50,000” for “$10,000”.
1990
Subsec. (f). Pub. L. 101–508 struck out subsec. (f) “Qualified State individual income taxes” which read as follows: “For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64 applies, for a taxable year, shall be treated as a portion of a deficiency placed in dispute or claimed overpayment of the income tax for that taxable year.”
1984
Pub. L. 98–369, § 461(a)(2)(A), substituted “$10,000” for “$5,000” in section catchline.
Subsec. (a). Pub. L. 98–369, § 461(a)(1), substituted “$10,000” for “$5,000” in pars. (1) to (4).
1982
Section (a)(4). Pub. L. 97–362 added par. (4).
1980
Subsec. (g). Pub. L. 96–222 struck out subsec. (g) which authorized the chief judge of the Tax Court to assign proceedings conducted under this section to be heard by the Commissioners of the court.
1978
Pub. L. 95–600, § 502(a)(2)(A), substituted “$5,000” for “$1,500” in section catchline.
Subsec. (a). Pub. L. 95–600, § 502(a)(1), “$5,000 for any one taxable year, in the case of the taxes imposed by subtitle A” for “$1,500 for any one taxable year, in the case of the taxes imposed by subtitle A and chapter 12, or” in par. (1), “$5,000, in the case of the tax imposed by chapter 11, or” for “$1,500 in the case of the tax imposed by chapter 11,” in par. (2), and added par. (3).
Subsec. (g). Pub. L. 95–600, § 502(b), added subsec. (g).
1976
Subsec, (d). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1972
Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000” in section catchline.
Subsec. (a)(1), (2). Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000”.
Subsec. (f). Pub. L. 92–512, § 203(b)(1), added subsec. (f).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–113, div. Q, title IV, § 422(b), , 129 Stat. 3123, provided that: “The amendments made by this section [amending this section] shall apply to cases pending as of the day after the date of the enactment of this Act [], and cases commenced after such date of enactment.”
Effective Date of 1998 Amendment
Amendment by Pub. L. 105–206 applicable to proceedings commenced after , see section 3103(c) of Pub. L. 105–206, set out as a note under section 7436 of this title.
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title IV, § 461(b), , 98 Stat. 823, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”
Effective Date of 1982 Amendment
Pub. L. 97–362, title I, § 106(a)(2), , 96 Stat. 1730, provided that: “The amendment made by this subsection [amending this section] shall apply with respect to petitions filed after the date of the enactment of this Act [].”
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–222 effective , see section 105(b)(1) of Pub. L. 96–222, set out as a note under section 7456 of this title.
Effective Date of 1978 Amendment
Pub. L. 95–600, title V, § 502(d), , 92 Stat. 2879, provided that:
“(1) Subsection (a).—
The amendments made by subsection (a) [amending this section] shall take effect on the first day of the first calendar month beginning more than 180 days after the date of the enactment of this Act [].
“(2) Subsections (b) and (c).—
The amendments made by subsection (b) [amending this section] and (c) [amending section 7456 of this title] shall take effect on the date of the enactment of this Act.”
Effective Date of 1972 Amendment
Pub. L. 92–512, title II, § 204, , 86 Stat. 945, as amended by Pub. L. 94–455, title XXI, § 2116(a), , 90 Stat. 1910; Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that:
“(a) General Rule.—
Except as provided in subsections (b) and (c), the provisions of this title (and the amendments made thereby) [enacting this section and sections 6362 and 6363 of this title and amending this section and section 6405 of this title] shall take effect on the date of the enactment of this Act [].
“(b) Collection and Administration of State Taxes by the United States May Not Begin Before January 1, 1974.—
Section 6361 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by section 202(a) of this Act) shall take effect on whichever of the following is the later:
“(1) , or
“(2) the first January 1 which is more than one year after the first date on which at least one State has notified the Secretary of the Treasury or his delegate of an election to enter into an agreement under section 6363 of such Code.
“(c) Jurisdiction of Tax Court in Disputes Involving $1,500 or Less.—
The amendments made by paragraphs (2) and (3) of section 203(b) of this Act [amending this section] shall take effect on .”
Effective Date
Pub. L. 91–172, title IX, § 962(e), , 83 Stat. 736, provided that: “The amendments made by sections 957 [enacting this section] and 960(a), (b), (f), and (i) [amending sections 6214, 6512, 7453, 7456, 7481, 7487, of this title] shall take effect one year after the date of enactment of this Act [].”
Savings Provision
For provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.
Credits
1969–2015 · 11 acts
- 1969Added Pub. L. 91–172, title IX, § 957(a), , 83 Stat. 733
- 1972amended Pub. L. 92–512, title II, § 203(b)(1), (2), , 86 Stat. 945
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1978Pub. L. 95–600, title V, § 502(a)(1), (2)(A), (b), , 92 Stat. 2879
- 1980Pub. L. 96–222, title I, § 105(a)(1)(A), , 94 Stat. 218
- 1982Pub. L. 97–362, title I, § 106(a)(1), , 96 Stat. 1730
- 1984Pub. L. 98–369, div. A, title IV, § 461(a)(1), (2)(A), , 98 Stat. 823
- 1990Pub. L. 101–508, title XI, § 11801(c)(21)(B), , 104 Stat. 1388–528
- 1998Pub. L. 105–206, title III, § 3103(a), , 112 Stat. 731
- 2000Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(1)], , 114 Stat. 2763, 2763A–642
- 2015Pub. L. 114–113, div. Q, title IV, § 422(a), , 129 Stat. 3123.
Show as published
(Added Pub. L. 91–172, title IX, § 957(a), , 83 Stat. 733; amended Pub. L. 92–512, title II, § 203(b)(1), (2), , 86 Stat. 945; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 95–600, title V, § 502(a)(1), (2)(A), (b), , 92 Stat. 2879; Pub. L. 96–222, title I, § 105(a)(1)(A), , 94 Stat. 218; Pub. L. 97–362, title I, § 106(a)(1), , 96 Stat. 1730; Pub. L. 98–369, div. A, title IV, § 461(a)(1), (2)(A), , 98 Stat. 823; Pub. L. 101–508, title XI, § 11801(c)(21)(B), , 104 Stat. 1388–528; Pub. L. 105–206, title III, § 3103(a), , 112 Stat. 731; Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(1)], , 114 Stat. 2763, 2763A–642; Pub. L. 114–113, div. Q, title IV, § 422(a), , 129 Stat. 3123.)