Sec. 105. Amendments relating to Stephen Beck, Jr., ABLE Act of 2014
108 words·~1 min read·
/bill/114/hr/6439/ih/section-105·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
208 Section 208(h) of the Stephen Beck, Jr., ABLE Act of 2014 is amended— by striking so much as precedes made by this section and inserting the following: Except as provided in paragraph (2), the amendments , by inserting , and statements required to be furnished, after returns required to be filed , and by adding at the end the following new paragraph:
(c)The amendment made by subsection
(c)shall apply to returns or claims for refund filed after December 31, 2014. . The amendments made by this section shall take effect as if included in section 208 of the Stephen Beck, Jr., ABLE Act of 2014.