H. R. 2029—880 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply to gifts made after the date of the enactment of this 
Act. 
(c) NO INFERENCE.—Nothing in the amendment made by sub-
section (a) shall be construed to create any inference with respect 
to whether any transfer of property (whether made before, on, 
or after the date of the enactment of this Act) to an organization 
described in paragraph (4), (5), or (6) of section 501(c) of the Internal 
Revenue Code of 1986 is a transfer of property by gift for purposes 
of chapter 12 of such Code. 
SEC. 409. EXTEND INTERNAL REVENUE SERVICE AUTHORITY TO 
REQUIRE TRUNCATED SOCIAL SECURITY NUMBERS ON 
FORM W–2. 
(a) WAGES.—Section 6051(a)(2) is amended by striking ‘‘his 
social security account number’’ and inserting ‘‘an identifying 
number for the employee’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect on the date of the enactment of this Act. 
SEC. 410. CLARIFICATION OF ENROLLED AGENT CREDENTIALS. 
Section 330 of title 31, United States Code, is amended— 
(1) by redesignating subsections (b), (c), and (d) as sub-
sections (c), (d), and (e), respectively, and 
(2) by inserting after subsection (a) the following new sub-
section: 
‘‘(b) Any enrolled agents properly licensed to practice as 
required under rules promulgated under subsection (a) shall be 
allowed to use the credentials or designation of ‘enrolled agent’, 
‘EA’, or ‘E.A.’.’’. 
SEC. 411. PARTNERSHIP AUDIT RULES. 
(a) CORRECTION
AND CLARIFICATION
TO MODIFICATIONS
TO 
IMPUTED UNDERPAYMENTS.— 
(1) Section 6225(c)(4)(A)(i) is amended by striking ‘‘in the 
case of ordinary income,’’. 
(2) Section 6225(c) is amended by redesignating paragraphs 
(5) through (7) as paragraphs (6) through (8), respectively, 
and by inserting after paragraph (4) the following new para-
graph: 
‘‘(5) CERTAIN PASSIVE LOSSES OF PUBLICLY TRADED PARTNER-
SHIPS.— 
‘‘(A) IN GENERAL.—In the case of a publicly traded 
partnership (as defined in section 469(k)(2)), such proce-
dures shall provide— 
‘‘(i) for determining the imputed underpayment 
without regard to the portion thereof that the partner-
ship demonstrates is attributable to a net decrease 
in a specified passive activity loss which is allocable 
to a specified partner, and 
‘‘(ii) for the partnership to take such net decrease 
into account as an adjustment in the adjustment year 
with respect to the specified partners to which such 
net decrease relates. 
‘‘(B) SPECIFIED PASSIVE ACTIVITY LOSS.—For purposes 
of this paragraph, the term ‘specified passive activity loss’ 
means, with respect to any specified partner of such pub-
licly traded partnership, the lesser of—
H. R. 2029—881 
‘‘(i) the passive activity loss of such partner which 
is separately determined with respect to such partner-
ship under section 469(k) with respect to such partner’s 
taxable year in which or with which the reviewed 
year of such partnership ends, or 
‘‘(ii) such passive activity loss so determined with 
respect to such partner’s taxable year in which or 
with which the adjustment year of such partnership 
ends. 
‘‘(C) SPECIFIED PARTNER.—For purposes of this para-
graph, the term ‘specified partner’ means any person if 
such person— 
‘‘(i) is a partner of the publicly traded partnership 
referred to in subparagraph (A), 
‘‘(ii) is described in section 469(a)(2), and 
‘‘(iii) has a specified passive activity loss with 
respect to such publicly traded partnership, 
with respect to each taxable year of such person which 
is during the period beginning with the taxable year of 
such person in which or with which the reviewed year 
of such publicly traded partnership ends and ending with 
the taxable year of such person in which or with which 
the adjustment year of such publicly traded partnership 
ends.’’. 
(b) CORRECTION AND CLARIFICATION TO JUDICIAL REVIEW OF 
PARTNERSHIP ADJUSTMENT .— 
(1) Section 6226 is amended by adding at the end the 
following new subsection: 
‘‘(d) JUDICIAL REVIEW.—For the time period within which a 
partnership may file a petition for a readjustment, see section 
6234(a).’’. 
(2) Subsections (a)(3), (b)(1), and (d) of section 6234 are 
each amended by striking ‘‘the Claims Court’’ and inserting 
‘‘the Court of Federal Claims’’. 
(3) The heading for section 6234(b) is amended by striking 
‘‘CLAIMS COURT’’ and inserting ‘‘COURT OF FEDERAL CLAIMS’’. 
(c) CORRECTION AND CLARIFICATION TO PERIOD OF LIMITATIONS 
ON MAKING ADJUSTMENTS.— 
(1) Section 6235(a)(2) is amended by striking ‘‘paragraph 
(4)’’ and inserting ‘‘paragraph (7)’’. 
(2) Section 6235(a)(3) is amended by striking ‘‘270 days’’ 
and inserting ‘‘330 days (plus the number of days of any exten-
sion consented to by the Secretary under section 6225(c)(7)’’. 
(d) TECHNICAL AMENDMENT.—Section 6031(b) is amended by 
striking the last sentence and inserting the following: ‘‘Except as 
provided in the procedures under section 6225(c), with respect to 
statements under section 6226, or as otherwise provided by the 
Secretary, information required to be furnished by the partnership 
under this subsection may not be amended after the due date 
of the return under subsection (a) to which such information 
relates.’’. 
(e) EFFECTIVE DATE.—The amendments made by this section 
shall take effect as if included in section 1101 of the Bipartisan 
Budget Act of 2015.
H. R. 2029—882 
Subtitle B—United States Tax Court 
PART 1—TAXPAYER ACCESS TO UNITED 
STATES TAX COURT 
SEC. 421. FILING PERIOD FOR INTEREST ABATEMENT CASES. 
(a) IN GENERAL.—Subsection (h) of section 6404 is amended— 
(1) by striking ‘‘REVIEW OF DENIAL’’ in the heading and 
inserting ‘‘JUDICIAL REVIEW’’, and 
(2) by striking ‘‘if such action is brought’’ and all that 
follows in paragraph (1) and inserting ‘‘if such action is 
brought— 
‘‘(A) at any time after the earlier of— 
‘‘(i) the date of the mailing of the Secretary’s final 
determination not to abate such interest, or 
‘‘(ii) the date which is 180 days after the date 
of the filing with the Secretary (in such form as the 
Secretary may prescribe) of a claim for abatement 
under this section, and 
‘‘(B) not later than the date which is 180 days after 
the date described in subparagraph (A)(i).’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to claims for abatement of interest filed with the Sec-
retary of the Treasury after the date of the enactment of this 
Act. 
SEC. 422. SMALL TAX CASE ELECTION FOR INTEREST ABATEMENT 
CASES. 
(a) IN GENERAL.—Subsection (f) of section 7463 is amended— 
(1) by striking ‘‘and’’ at the end of paragraph (1), 
(2) by striking the period at the end of paragraph (2) 
and inserting ‘‘, and’’, and 
(3) by adding at the end the following new paragraph: 
‘‘(3) a petition to the Tax Court under section 6404(h) 
in which the amount of the abatement sought does not exceed 
$50,000.’’. 
(b) EFFECTIVE DATE.—The amendments made by 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. 
SEC. 423. VENUE FOR APPEAL OF SPOUSAL RELIEF AND COLLECTION 
CASES. 
(a) IN GENERAL.—Paragraph (1) of section 7482(b) is amended— 
(1) by striking ‘‘or’’ at the end of subparagraph (D), 
(2) by striking the period at the end of subparagraph (E), 
and 
(3) by inserting after subparagraph (E) the following new 
subparagraphs: 
‘‘(F) in the case of a petition under section 6015(e), 
the legal residence of the petitioner, or 
‘‘(G) in the case of a petition under section 6320 or 
6330— 
‘‘(i) the legal residence of the petitioner if the peti-
tioner is an individual, and
H. R. 2029—883 
‘‘(ii) the principal place of business or principal 
office or agency if the petitioner is an entity other 
than an individual.’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by this section 
shall apply to petitions filed after the date of enactment of 
this Act. 
(2) EFFECT
ON
EXISTING
PROCEEDINGS.—Nothing in this 
section shall be construed to create any inference with respect 
to the application of section 7482 of the Internal Revenue 
Code of 1986 with respect to court proceedings filed on or 
before the date of the enactment of this Act. 
SEC. 424. SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION 
OF SPOUSAL RELIEF AND COLLECTION CASES. 
(a) PETITIONS FOR SPOUSAL RELIEF.— 
(1) IN GENERAL.—Subsection (e) of section 6015 is amended 
by adding at the end the following new paragraph: 
‘‘(6) SUSPENSION OF RUNNING OF PERIOD FOR FILING PETI-
TION IN TITLE 11 CASES.—In the case of a person who is prohib-
ited by reason of a case under title 11, United States Code, 
from filing a petition under paragraph (1)(A) with respect to 
a final determination of relief under this section, the running 
of the period prescribed by such paragraph for filing such 
a petition with respect to such final determination shall be 
suspended for the period during which the person is so prohib-
ited from filing such a petition, and for 60 days thereafter.’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to petitions filed under section 6015(e) of 
the Internal Revenue Code of 1986 after the date of the enact-
ment of this Act. 
(b) COLLECTION PROCEEDINGS.— 
(1) IN
GENERAL.—Subsection (d) of section 6330 is 
amended— 
(A) by striking ‘‘appeal such determination to the Tax 
Court’’ in paragraph (1) and inserting ‘‘petition the Tax 
Court for review of such determination’’, 
(B) by striking ‘‘JUDICIAL REVIEW OF DETERMINATION’’ 
in the heading of paragraph (1) and inserting ‘‘PETITION 
FOR REVIEW BY TAX COURT’’, 
(C) by redesignating paragraph (2) as paragraph (3), 
and 
(D) by inserting after paragraph (1) the following new 
paragraph: 
‘‘(2) SUSPENSION OF RUNNING OF PERIOD FOR FILING PETI-
TION IN TITLE 11 CASES.—In the case of a person who is prohib-
ited by reason of a case under title 11, United States Code, 
from filing a petition under paragraph (1) with respect to a 
determination under this section, the running of the period 
prescribed by such subsection for filing such a petition with 
respect to such determination shall be suspended for the period 
during which the person is so prohibited from filing such a 
petition, and for 30 days thereafter, and’’. 
(2) EFFECTIVE DATE.—The amendments made by this sub-
section shall apply to petitions filed under section 6330 of 
the Internal Revenue Code of 1986 after the date of the enact-
ment of this Act.
H. R. 2029—884 
(c) CONFORMING AMENDMENT.—Subsection (c) of section 6320 
is amended by striking ‘‘(2)(B)’’ and inserting ‘‘(3)(B)’’. 
SEC. 425. APPLICATION OF FEDERAL RULES OF EVIDENCE. 
(a) IN GENERAL.—Section 7453 is amended by striking ‘‘the 
rules of evidence applicable in trials without a jury in the United 
States District Court of the District of Columbia’’ and inserting 
‘‘the Federal Rules of Evidence’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to proceedings commenced after the date of the enact-
ment of this Act and, to the extent that it is just and practicable, 
to all proceedings pending on such date. 
PART 2—UNITED STATES TAX COURT 
ADMINISTRATION 
SEC. 431. JUDICIAL CONDUCT AND DISABILITY PROCEDURES. 
(a) IN GENERAL.—Part II of subchapter C of chapter 76 is 
amended by adding at the end the following new section: 
‘‘SEC. 7466. JUDICIAL CONDUCT AND DISABILITY PROCEDURES. 
‘‘(a) IN GENERAL.—The Tax Court shall prescribe rules, con-
sistent with the provisions of chapter 16 of title 28, United States 
Code, establishing procedures for the filing of complaints with 
respect to the conduct of any judge or special trial judge of the 
Tax Court and for the investigation and resolution of such com-
plaints. In investigating and taking action with respect to any 
such complaint, the Tax Court shall have the powers granted to 
a judicial council under such chapter. 
‘‘(b) JUDICIAL COUNCIL.—The provisions of sections 354(b) 
through 360 of title 28, United States Code, regarding referral 
or certification to, and petition for review in the Judicial Conference 
of the United States, and action thereon, shall apply to the exercise 
by the Tax Court of the powers of a judicial council under subsection 
(a). The determination pursuant to section 354(b) or 355 of title 
28, United States Code, shall be made based on the grounds for 
removal of a judge from office under section 7443(f), and certification 
and transmittal by the Conference of any complaint shall be made 
to the President for consideration under section 7443(f). 
‘‘(c) HEARINGS.— 
‘‘(1) IN GENERAL.—In conducting hearings pursuant to sub-
section (a), the Tax Court may exercise the authority provided 
under section 1821 of title 28, United States Code, to pay 
the fees and allowances described in that section. 
‘‘(2) REIMBURSEMENT FOR EXPENSES.—The Tax Court shall 
have the power provided under section 361 of such title 28 
to award reimbursement for the reasonable expenses described 
in that section. Reimbursements under this paragraph shall 
be made out of any funds appropriated for purposes of the 
Tax Court.’’. 
(b) CLERICAL AMENDMENT.—The table of sections for part II 
of subchapter C of chapter 76 is amended by adding at the end 
the following new item: 
‘‘Sec. 7466. Judicial conduct and disability procedures.’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to proceedings commenced after the date which is 180
H. R. 2029—885 
days after the date of the enactment of this Act and, to the extent 
just and practicable, all proceedings pending on such date. 
SEC. 432. ADMINISTRATION, JUDICIAL CONFERENCE, AND FEES. 
(a) IN GENERAL.—Part III of subchapter C of chapter 76 is 
amended by inserting before section 7471 the following new sections: 
‘‘SEC. 7470. ADMINISTRATION. 
‘‘Notwithstanding any other provision of law, the Tax Court 
may exercise, for purposes of management, administration, and 
expenditure of funds of the Court, the authorities provided for 
such purposes by any provision of law (including any limitation 
with respect to such provision of law) applicable to a court of 
the United States (as that term is defined in section 451 of title 
28, United States Code), except to the extent that such provision 
of law is inconsistent with a provision of this subchapter. 
‘‘SEC. 7470A. JUDICIAL CONFERENCE. 
‘‘(a) JUDICIAL CONFERENCE.—The chief judge may summon the 
judges and special trial judges of the Tax Court to an annual 
judicial conference, at such time and place as the chief judge shall 
designate, for the purpose of considering the business of the Tax 
Court and recommending means of improving the administration 
of justice within the jurisdiction of the Tax Court. The Tax Court 
shall provide by its rules for representation and active participation 
at such conferences by persons admitted to practice before the 
Tax Court and by other persons active in the legal profession. 
‘‘(b) REGISTRATION FEE.—The Tax Court may impose a reason-
able registration fee on persons (other than judges and special 
trial judges of the Tax Court) participating at judicial conferences 
convened pursuant to subsection (a). Amounts so received by the 
Tax Court shall be available to the Tax Court to defray the expenses 
of such conferences.’’. 
(b) DISPOSITION OF FEES.—Section 7473 is amended to read 
as follows: 
‘‘SEC. 7473. DISPOSITION OF FEES. 
‘‘Except as provided in sections 7470A and 7475, all fees 
received by the Tax Court pursuant to this title shall be deposited 
into a special fund of the Treasury to be available to offset funds 
appropriated for the operation and maintenance of the Tax Court.’’. 
(c) CLERICAL AMENDMENTS.—The table of sections for part III 
of subchapter C of chapter 76 is amended by inserting before 
the item relating to section 7471 the following new items: 
‘‘Sec. 7470. Administration. 
‘‘Sec. 7470A. Judicial conference.’’. 
PART 3—CLARIFICATION RELATING TO 
UNITED STATES TAX COURT 
SEC. 441. CLARIFICATION RELATING TO UNITED STATES TAX COURT. 
Section 7441 is amended by adding at the end the following: 
‘‘The Tax Court is not an agency of, and shall be independent 
of, the executive branch of the Government.’’.
H. R. 2029—886 
TITLE V—TRADE-RELATED PROVISIONS 
SEC. 501. MODIFICATION OF EFFECTIVE DATE OF PROVISIONS 
RELATING TO TARIFF CLASSIFICATION OF RECREATIONAL 
PERFORMANCE OUTERWEAR. 
Section 601(c) of the Trade Preferences Extension Act of 2015 
(Public Law 114–27; 129 Stat. 412) is amended— 
(1) in paragraph (1), by striking ‘‘the 180th day after the 
date of the enactment of this Act’’ and inserting ‘‘March 31, 
2016’’; and 
(2) in paragraph (2), by striking ‘‘such 180th day’’ and 
inserting ‘‘March 31, 2016’’. 
SEC. 502. AGREEMENT BY ASIA-PACIFIC ECONOMIC COOPERATION 
MEMBERS TO REDUCE RATES OF DUTY ON CERTAIN 
ENVIRONMENTAL GOODS. 
Section 107 of the Bipartisan Congressional Trade Priorities 
and Accountability Act of 2015 (Public Law 114–26; 19 U.S.C. 
4206) is amended by adding at the end the following: 
‘‘(c) AGREEMENT BY ASIA-PACIFIC ECONOMIC COOPERATION MEM-
BERS
TO REDUCE RATES
OF DUTY
ON CERTAIN ENVIRONMENTAL 
GOODS.—Notwithstanding the notification requirement described 
in section 103(a)(2), the President may exercise the proclamation 
authority provided for in section 103(a)(1)(B) to implement an agree-
ment by members of the Asia-Pacific Economic Cooperation (APEC) 
to reduce any rate of duty on certain environmental goods included 
in Annex C of the APEC Leaders Declaration issued on September 
9, 2012, if (and only if) the President, as soon as feasible after 
the date of the enactment of this subsection, and before exercising 
proclamation authority under section 103(a)(1)(B), notifies Congress 
of the negotiations relating to the agreement and the specific United 
States objectives in the negotiations.’’. 
TITLE VI—BUDGETARY EFFECTS 
SEC. 601. BUDGETARY EFFECTS. 
(a) PAYGO SCORECARD.—The budgetary effects of this Act shall 
not be entered on either PAYGO scorecard maintained pursuant 
to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
H. R. 2029—887 
(b) SENATE PAYGO SCORECARD.—The budgetary effects of this 
Act shall not be entered on any PAYGO scorecard maintained 
for purposes of section 201 of S. Con. Res. 21 (110th Congress). 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.