dreamproit/uscode huggingface dataset:
26 U.S.C. § 6713 (INTERNAL REVENUE CODE)
§ 6713. Disclosure or use of information by preparers of returns
(a) Imposition of penalty
If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who—
(1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or
(2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall pay a penalty of $250 for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calendar year shall not exceed $10,000.
(b) Enhanced penalty for improper use or disclosure relating to identity theft
(1) In general
In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied—
(A) by substituting “$1,000” for “$250”, and
(B) by substituting “$50,000” for “$10,000”.
(2) Separate application of total penalty limitation
The limitation on the total amount of the penalty under subsection (a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply.
(c) Exceptions
The rules of section 7216(b) shall apply for purposes of this section.
(d) Deficiency procedures not to apply
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.
(Added Pub. L. 100–647, title VI, § 6242(a), Nov. 10, 1988, 102 Stat. 3749, § 6712; renumbered § 6713, Pub. L. 101–239, title VII, § 7816(v)(1), Dec. 19, 1989, 103 Stat. 2423; amended Pub. L. 116–25, title II, § 2009(a), July 1, 2019, 133 Stat. 1007.)
heading: Amendments
text: 2019—Subsecs. (b) to (d). Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.
heading: Effective Date of 2019 Amendment
text: Pub. L. 116–25, title II, § 2009(c), July 1, 2019, 133 Stat. 1007, provided that: “The amendments made by this section [amending this section and section 7216 of this title] shall apply to disclosures or uses on or after the date of the enactment of this Act [July 1, 2019].”
heading: Effective Date
text: Pub. L. 100–647, title VI, § 6242(d), Nov. 10, 1988, 102 Stat. 3749, provided that: “The amendments made by this section [enacting this section and amending section 7216 of this title] shall apply to disclosures or uses after December 31, 1988.”
26 U.S.C. § 7123 (INTERNAL REVENUE CODE)
§ 7123. Appeals dispute resolution procedures
(a) Early referral to appeals procedures
The Secretary shall prescribe procedures by which any taxpayer may request early referral of 1 or more unresolved issues from the examination or collection division to the Internal Revenue Service Independent Office of Appeals.
(b) Alternative dispute resolution procedures
(1) Mediation
The Secretary shall prescribe procedures under which a taxpayer or the Internal Revenue Service Independent Office of Appeals may request non-binding mediation on any issue unresolved at the conclusion of—
(A) appeals procedures; or
(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.
(2) Arbitration
The Secretary shall establish a pilot program under which a taxpayer and the Internal Revenue Service Independent Office of Appeals may jointly request binding arbitration on any issue unresolved at the conclusion of—
(A) appeals procedures; or
(B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.
(c) Administrative appeal relating to adverse determination of tax-exempt status of certain organizations
(1) In general
The Secretary shall prescribe procedures under which an organization which claims to be described in section 501(c) may request an administrative appeal (including a conference relating to such appeal if requested by the organization) to the Internal Revenue Service Independent Office of Appeals of an adverse determination described in paragraph (2).
(2) Adverse determinations
For purposes of paragraph (1), an adverse determination is described in this paragraph if such determination is adverse to an organization with respect to—
(A) the initial qualification or continuing qualification of the organization as exempt from tax under section 501(a) or as an organization described in section 170(c)(2),
(B) the initial classification or continuing classification of the organization as a private foundation under section 509(a), or
(C) the initial classification or continuing classification of the organization as a private operating foundation under section 4942(j)(3).
(Added Pub. L. 105–206, title III, § 3465(a)(1), July 22, 1998, 112 Stat. 768; amended Pub. L. 114–113, div. Q, title IV, § 404(a), Dec. 18, 2015, 129 Stat. 3118; Pub. L. 116–25, title I, § 1001(b)(1)(G), July 1, 2019, 133 Stat. 985.)
heading: Prior Provisions
text: A prior section 7123 was renumbered section 7124 of this title.
heading: Amendments
text: 2019—Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals” wherever appearing.
2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
heading: Effective Date of 2015 Amendment
text: Pub. L. 114–113, div. Q, title IV, § 404(b), Dec. 18, 2015, 129 Stat. 3118, provided that: “The amendment made by subsection (a) [amending this section] shall apply to determinations made on or after May 19, 2014.”
26 U.S.C. § 7326 (INTERNAL REVENUE CODE)
[§ 7326. Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
text: Section, act Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 85–859, title II, § 204(13), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(j), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(f), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1906(a)(43), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1830, 1834, related to disposal of certain forfeited property.
heading: Savings Provision
text: For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
26 U.S.C. § 7522 (INTERNAL REVENUE CODE)
§ 7522. Content of tax due, deficiency, and other notices
(a) General rule
Any notice to which this section applies shall describe the basis for, and identify the amounts (if any) of, the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in such notice. An inadequate description under the preceding sentence shall not invalidate such notice.
(b) Notices to which section applies
This section shall apply to—
(1) any tax due notice or deficiency notice described in section 6155, 6212, or 6303,
(2) any notice generated out of any information return matching program, and
(3) the 1st letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals.
(Added Pub. L. 100–647, title VI, § 6233(a), Nov. 10, 1988, 102 Stat. 3735, § 7521; renumbered § 7522, Pub. L. 101–508, title XI, § 11704(a)(30), Nov. 5, 1990, 104 Stat. 1388–519; amended Pub. L. 116–25, title I, § 1001(b)(1)(I), July 1, 2019, 133 Stat. 985.)
heading: Amendments
text: 2019—Subsec. (b)(3). Pub. L. 116–25 substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”.
heading: Effective Date
text: Pub. L. 100–647, title VI, § 6233(c), Nov. 10, 1988, 102 Stat. 3735, provided that: “The amendments made by this section [enacting this section] shall apply to mailings made on or after January 1, 1990.”
26 U.S.C. § 7812 (INTERNAL REVENUE CODE)
§ 7812. Streamlined critical pay authority for information technology positions
In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service—
(1) section 9503 of title 5, United States Code, shall be applied—
(A) by substituting “during the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013 in subsection (a)” 1,
(B) without regard to subparagraph (B) of subsection (a)(1), and
(C) by substituting “the date of the enactment of the Taxpayer First Act” for “June 1, 1998” in subsection (a)(6),
(2) section 9504 of such title 5 shall be applied by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013” each place it appears in subsections (a) and (b), and
(3) section 9505 of such title shall be applied—
(A) by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013” in subsection (a), and
(B) by substituting “the information technology operations” for “significant functions” in subsection (a).
(Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.)
heading: References in Text
text: The date of the enactment of section 7812 of the Internal Revenue Code of 1986, referred to in text, is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019.
The date of the enactment of the Taxpayer First Act, referred to in par. (1)(C), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019.
26 U.S.C. § 9815 (INTERNAL REVENUE CODE)
§ 9815.1 Additional market reforms
(a) General rule
Except as provided in subsection (b)—
(1) the provisions of part A of title XXVII of the Public Health Service Act (as amended by the Patient Protection and Affordable Care Act) shall apply to group health plans, and health insurance issuers providing health insurance coverage in connection with group health plans, as if included in this subchapter; and
(2) to the extent that any provision of this subchapter conflicts with a provision of such part A with respect to group health plans, or health insurance issuers providing health insurance coverage in connection with group health plans, the provisions of such part A shall apply.
(b) Exception
Notwithstanding subsection (a), the provisions of sections 2716 and 2718 of title XXVII of the Public Health Service Act (as amended by the Patient Protection and Affordable Care Act) shall not apply with respect to self-insured group health plans, and the provisions of this subchapter shall continue to apply to such plans as if such sections of the Public Health Service Act (as so amended) had not been enacted.
(Added Pub. L. 111–148, title I, § 1563(f), formerly § 1562(f), title X, § 10107(b)(1), Mar. 23, 2010, 124 Stat. 270, 911.)
heading: References in Text
text: The Public Health Service Act, referred to in text, is act July 1, 1944, ch. 373, 58 Stat. 682. Part A of title XXVII of the Act is classified generally to part A (§ 300gg et seq.) of subchapter XXV of chapter 6A of Title 42, The Public Health and Welfare. Sections 2716 and 2718 of title XXVII of the Act are classified to sections 300gg–16 and 300gg–18, respectively, of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 201 of this Title 42 and Tables.
The Patient Protection and Affordable Care Act, referred to in text, is Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119. For complete classification of this Act to the Code, see Short Title note set out under section 18001 of Title 42, The Public Health and Welfare, and Tables.
38 U.S.C. § 1821 (VETERANS’ BENEFITS)
§ 1821. Benefits for children of certain Korea service veterans born with spina bifida
(a) Benefits Authorized.—
The Secretary may provide to any child of a veteran of covered service in Korea who is suffering from spina bifida the health care, vocational training and rehabilitation, and monetary allowance required to be paid to a child of a Vietnam veteran who is suffering from spina bifida under subchapter I of this chapter as if such child of a veteran of covered service in Korea were a child of a Vietnam veteran who is suffering from spina bifida under such subchapter.
(b) Spina Bifida Conditions Covered.—
This section applies with respect to all forms and manifestations of spina bifida, except spina bifida occulta.
(c) Veteran of Covered Service in Korea.—
For purposes of this section, a veteran of covered service in Korea is any individual, without regard to the characterization of that individual’s service, who—
(1) served in the active military, naval, or air service in or near the Korean demilitarized zone (DMZ), as determined by the Secretary in consultation with the Secretary of Defense, during the period beginning on September 1, 1967, and ending on August 31, 1971; and
(2) is determined by the Secretary, in consultation with the Secretary of Defense, to have been exposed to a herbicide agent during such service in or near the Korean demilitarized zone.
(d) Herbicide Agent.—
For purposes of this section, the term “herbicide agent” means a chemical in a herbicide used in support of United States and allied military operations in or near the Korean demilitarized zone, as determined by the Secretary in consultation with the Secretary of Defense, during the period beginning on September 1, 1967, and ending on August 31, 1971.
(Added Pub. L. 108–183, title I, § 102(a)(2), Dec. 16, 2003, 117 Stat. 2653.)
heading: Prior Provisions
text: A prior section 1821 was renumbered section 1831 of this title.
Another prior section 1821 was renumbered section 3721 of this title.
42 U.S.C. § 247d–4b (THE PUBLIC HEALTH AND WELFARE)
§ 247d–4b. Children’s Preparedness Unit
(a) Enhancing emergency preparedness for children
The Secretary, acting through the Director of the Centers for Disease Control and Prevention (referred to in this subsection as the “Director”), shall maintain an internal team of experts, to be known as the Children’s Preparedness Unit (referred to in this subsection as the “Unit”), to work collaboratively to provide guidance on the considerations for, and the specific needs of, children before, during, and after public health emergencies. The Unit shall inform the Director regarding emergency preparedness and response efforts pertaining to children at the Centers for Disease Control and Prevention.
(b) Expertise
The team described in subsection (a) shall include one or more pediatricians, which may be a developmental-behavioral pediatrician, and may also include behavioral scientists, child psychologists, epidemiologists, biostatisticians, health communications staff, and individuals with other areas of expertise, as the Secretary determines appropriate.
(c) Duties
The team described in subsection (a) may—
(1) assist State, local, Tribal, and territorial emergency planning and response activities related to children, which may include developing, identifying, and sharing best practices;
(2) provide technical assistance, training, and consultation to Federal, State, local, Tribal, and territorial public health officials to improve preparedness and response capabilities with respect to the needs of children, including providing such technical assistance, training, and consultation to eligible entities in order to support the achievement of measurable evidence-based benchmarks and objective standards applicable to sections 247d–3a and 247d–3b of this title;
(3) improve the utilization of methods to incorporate the needs of children in planning for and responding to a public health emergency, including public awareness of such methods;
(4) coordinate with, and improve, public-private partnerships, such as health care coalitions pursuant to sections 247d–3b and 247d–3c of this title, to address gaps and inefficiencies in emergency preparedness and response efforts for children;
(5) provide expertise and input during the development of guidance and clinical recommendations to address the needs of children when preparing for, and responding to, public health emergencies, including pursuant to section 247d–3c of this title; and
(6) carry out other duties related to preparedness and response activities for children, as the Secretary determines appropriate.
(July 1, 1944, ch. 373, title III, § 319D–1, as added Pub. L. 116–22, title III, § 304, June 24, 2019, 133 Stat. 936.)
42 U.S.C. § 247d–7d (THE PUBLIC HEALTH AND WELFARE)
§ 247d–7d. Security for countermeasure development and production
(a) In general
The Secretary, in consultation with the Attorney General and the Secretary of Defense, may provide technical or other assistance to provide security to persons or facilities that conduct development, production, distribution, or storage of priority countermeasures (as defined in section 247d–6(e)(4) of this title).
(b) Guidelines
The Secretary may develop guidelines to enable entities eligible to receive assistance under subsection (a) to secure their facilities against potential terrorist attack.
(July 1, 1944, ch. 373, title III, § 319K, as added Pub. L. 107–188, title I, § 124, June 12, 2002, 116 Stat. 614; amended Pub. L. 116–22, title VII, § 705(a)(2), June 24, 2019, 133 Stat. 964.)
heading: Amendments
text: 2019—Subsec. (a). Pub. L. 116–22 substituted “section 247d–6(e)(4)” for “section 247d–6(h)(4)”.
42 U.S.C. § 300hh–10e (THE PUBLIC HEALTH AND WELFARE)
§ 300hh–10e. Advisory Committee Coordination
(a) In general
The Secretary shall coordinate duties and activities authorized under sections 300hh–10b, 300hh–10c, and 300hh–10d of this title, and make efforts to reduce unnecessary or duplicative reporting, or unnecessary duplicative meetings and recommendations under such sections, as practicable. Members of the advisory committees authorized under such sections, or their designees, shall annually meet to coordinate any recommendations, as appropriate, that may be similar, duplicative, or overlapping with respect to addressing the needs of children, seniors, and individuals with disabilities during public health emergencies. If such coordination occurs through an in-person meeting, it shall not be considered the required in-person meetings under any of sections 300hh–10b(e), 300hh–10c(e), or 300hh–10d(d) of this title.
(b) Coordination and alignment
The Secretary, acting through the employee designated pursuant to section 300hh–16 of this title, shall align preparedness and response programs or activities to address similar, dual, or overlapping needs of children, seniors, and individuals with disabilities, and any challenges in preparing for and responding to such needs.
(c) Notification
The Secretary shall annually notify the congressional committees of jurisdiction regarding the steps taken to coordinate, as appropriate, the recommendations under this section, and provide a summary description of such coordination.
(July 1, 1944, ch. 373, title XXVIII, § 2811D, as added Pub. L. 116–22, title III, § 305(d), June 24, 2019, 133 Stat. 941.)
42 U.S.C. § 300hh–31 (THE PUBLIC HEALTH AND WELFARE)
§ 300hh–31. Epidemiology-laboratory capacity grants
(a) In general
Subject to the availability of appropriations, the Secretary, acting through the Director of the Centers for Disease Control and Prevention, shall establish an Epidemiology and Laboratory Capacity Grant Program to award grants to State health departments as well as local health departments and tribal jurisdictions that meet such criteria as the Director determines appropriate. Academic centers that assist State and eligible local and tribal health departments may also be eligible for funding under this section as the Director determines appropriate. Grants shall be awarded under this section to assist public health agencies in improving surveillance for, and response to, infectious diseases and other conditions of public health importance by—
(1) strengthening epidemiologic capacity to identify and monitor the occurrence of infectious diseases, including mosquito and other vector-borne diseases, and other conditions of public health importance;
(2) enhancing laboratory practice as well as systems to report test orders and results electronically;
(3) improving information systems including developing and maintaining an information exchange using national guidelines and complying with capacities and functions determined by an advisory council established and appointed by the Director; and
(4) developing and implementing prevention and control strategies.
(b) Authorization of appropriations
There are authorized to be appropriated to carry out this section $190,000,000 for each of fiscal years 2019 through 2023, of which—
(1) not less than $95,000,000 shall be made available each such fiscal year for activities under paragraphs (1) and (4) of subsection (a);
(2) not less than $60,000,000 shall be made available each such fiscal year for activities under subsection (a)(3); and
(3) not less than $32,000,000 shall be made available each such fiscal year for activities under subsection (a)(2).
(July 1, 1944, ch. 373, title XXVIII, § 2821, as added Pub. L. 111–148, title IV, § 4304, Mar. 23, 2010, 124 Stat. 584; amended Pub. L. 116–22, title VI, § 607(b), June 24, 2019, 133 Stat. 960.)
heading: Amendments
text: 2019—Subsec. (a)(1). Pub. L. 116–22, § 607(b)(1), inserted “, including mosquito and other vector-borne diseases,” after “infectious diseases”.
Subsec. (b). Pub. L. 116–22, § 607(b)(2), substituted “2019 through 2023” for “2010 through 2013” in introductory provisions.
43 U.S.C. § 390h–22 (PUBLIC LANDS)
§ 390h–22. Omitted
heading: Codification
text: Section, Pub. L. 102–575, title XVI, § 16——, as added Pub. L. 110–161, div. C, title II, § 210, Dec. 26, 2007, 121 Stat. 1955, which related to the Cucamonga Valley water recycling project, was omitted pursuant to subsec. (e) of section, which provided that the authority of the Secretary of the Interior to carry out any provisions of this section terminated 10 years after Dec. 26, 2007.
Section was based on section “16——” of Pub. L. 102–575. Two other sections “16——” of Pub. L. 102–575 have been enacted and are classified to sections 390h–21 and 390h–23 of this title.
43 U.S.C. § 390h–24 (PUBLIC LANDS)
§ 390h–24. Omitted
heading: Codification
text: Section, Pub. L. 102–575, title XVI, § 1639, as added Pub. L. 110–229, title V, § 511(a), May 8, 2008, 122 Stat. 840, which related to the Eastern Municipal Water District recycled water system pressurization and expansion project, California, was omitted pursuant to subsec. (e) of section, which provided that the authority of the Secretary of the Interior to carry out any provisions of this section terminated 10 years after May 8, 2008.