Sec. 301. Amendments relating to the Bipartisan Budget Act of 2015
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Section 6011(e) is amended by adding at the end the following new paragraph: In the case of a partnership, paragraph (2)(A) shall be applied by substituting for 250 the following amount: In the case of returns and statements relating to calendar year 2018, 200 . In the case of returns and statements relating to calendar year 2019, 150 . In the case of returns and statements relating to calendar year 2020, 100 . In the case of returns and statements relating to calendar year 2021, 50 . In the case of returns and statements relating to calendar years after 2021, 20 . Notwithstanding subparagraph
(A)and paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media. . Section 6011(e)(2) is amended by striking the last sentence. The amendments made by this section shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015.