Sec. 207. Amendments relating to Creating Small Business Jobs Act of 2010
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/bill/113/hr/5771/ih/section-207·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
2102 Subsection
(h)of section 2102 of the Creating Small Business Jobs Act of 2010 is amended by inserting , and payee statements required to be furnished, after information returns required to be filed . Paragraphs
(1)and
(2)of subsection (b), and subsection (c)(1)(C), of section 6722 are each amended by striking the required filing date and inserting the date prescribed for furnishing such statement . Subparagraph
(B)of section 6722(c)(2) is amended by striking filed and inserting furnished . The amendments made by this section shall take effect as if included in the provision of the Creating Small Business Jobs Act of 2010 to which they relate.