Editorial Notes
Amendments
1998—Subsec. (d). Pub. L. 105–206 struck out “by regulations or forms” before “prescribe”.
1996—Subsec. (b). Pub. L. 104–168 struck out “or rulings” after “regulations” in heading and amended text generally. Prior to amendment, text read as follows: “The Secretary may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect.”
1990—Subsec. (f). Pub. L. 101–508 substituted heading for one which read “Impact of regulations on small business reviewed” and amended text generally. Prior to amendment, text read as follows: “After the publication of any proposed regulation by the Secretary and before the promulgation of any final regulation by the Secretary which does not supersede a proposed regulation, the Secretary shall submit such regulation to the Administrator of the Small Business Administration for comment on the impact of such regulation on small business. The Administrator shall have 4 weeks from the date of submission to respond.”
1988—Subsecs. (e), (f). Pub. L. 100–647 added subsecs. (e) and (f).
1984—Pub. L. 98–369 added subsec. (d).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1996 Amendment
Pub. L. 104–168, title XI, § 1101(b), July 30, 1996, 110 Stat. 1469, provided that:
“The amendment made by subsection (a) [amending this section] shall apply with respect to regulations which relate to statutory provisions enacted on or after the date of the enactment of this Act [July 30, 1996].”
Effective Date of 1990 Amendment
Pub. L. 101–508, title XI, § 11621(b), Nov. 5, 1990, 104 Stat. 1388–504, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to regulations issued after the date which is 30 days after the date of the enactment of this Act [Nov. 5, 1990].”
Effective Date of 1988 Amendment
Pub. L. 100–647, title VI, § 6232(b), Nov. 10, 1988, 102 Stat. 3735, provided that:
“The amendments made by this section [amending this section] shall apply to any regulation issued after the date which is 10 days after the date of the enactment of this Act [Nov. 10, 1988].”
Form 1040SR for Seniors
Pub. L. 115–123, div. D, title II, § 41106, Feb. 9, 2018, 132 Stat. 157, provided that:
“(a) In General.—The Secretary of the Treasury (or the Secretary’s delegate) shall make available a form, to be known as ‘Form 1040SR’, for use by individuals to file the return of tax imposed by chapter 1 of the Internal Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that—
“(1)
the form shall be available only to individuals who have attained age 65 as of the close of the taxable year,
“(2) the form may be used even if income for the taxable year includes—
“(B)
distributions from qualified retirement plans (as defined in section 4974(c) of such Code), annuities or other such deferred payment arrangements,
“(C)
interest and dividends, or
“(D)
capital gains and losses taken into account in determining adjusted net capital gain (as defined in section 1(h)(3) of such Code), and
“(3)
the form shall be available without regard to the amount of any item of taxable income or the total amount of taxable income for the taxable year.
“(b) Effective Date.—
The form required by subsection (a) shall be made available for taxable years beginning after the date of the enactment of this Act [Feb. 9, 2018].”
Internet Availability
Pub. L. 105–206, title II, § 2003(d), July 22, 1998, 112 Stat. 725, provided that:
“In the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall establish procedures for all tax forms, instructions, and publications created in the most recent 5-year period to be made available electronically on the Internet in a searchable database at approximately the same time such records are available to the public in paper form. In addition, in the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall, to the extent practicable, establish procedures for other taxpayer guidance to be made available electronically on the Internet in a searchable database at approximately the same time such guidance is available to the public in paper form.”
