Sec. 102. Amendment relating to Consolidated Appropriations Act, 2016
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/bill/114/hr/6439/ih/section-102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
305 of division P Section 199(c)(3)(C)(i) is amended— by inserting who elects the application of this clause for any taxable year, after In the case of any taxpayer , by striking and who and inserting , and who , by striking the taxable year and inserting such taxable year , and by striking under subsection (d)(9)(B) and inserting (as defined in subsection (d)(9)(B)) . The amendment made by this section shall take effect as if included in section 305 of division P of the Consolidated Appropriations Act, 2016.