Sec. 201. Sunset of Public Law 115–97
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Public Law 115–97 All provisions of, and amendments made by, Public Law 115–97 shall not apply to calendar, taxable, plan, or limitation years beginning after December 31, 2019. The Internal Revenue Code of 1986 shall be applied and administered to years described in subsection
(a)as if the provisions and amendments described in subsection
(a)had never been enacted.
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Sec. 201
Sunset of Public Law 115–97
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