The COVID Project
The record
- Level
- Legal authority
- Authority
- Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289)
- Issued
- 2025-07-04 July 4, 2025
- In force
- July 4, 2025 (no end date recorded; counted as in force for 120 days)
- Character
- statute
Operative words
(f) AMENDMENT TO PENALTY FOR ERRONEOUS CLAIM FOR REFUND OR CREDIT.--Section 6676(a) is amended by striking ``income tax'' and inserting ``income or employment tax''. (g) EFFECTIVE DATES.-- (1) IN GENERAL.--The provisions of this section shall apply to aid, assistance, and advice provided after the date of the enactment of this Act.
Notes
STATUTE-139 volume not yet published on govinfo; the PLAW PDF carries the Statutes at Large running heads.