March 18, 2010: Legislative Text New Chapter 4
On March 18, 2010, President Obama signed Chapter 4 of the Public Law 111–147 into law. Refer to the link below to learn about the details of of Sections 1471-1474. The relevant portion of the document can be found on pages 27-36.
The Joint Committee on Taxation Technical Explanation of the Revenue Provisions (JCX-4-10) is also linked below and provides a discussion of the present law as well as an explanation of the new provision under Chapter 4. The relevant portion of the document can be found on printed pages 22-49 or PDF pages 25-52.