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Code · BILL · 117th Congress · H.R. 3684 (EAS) — 117 HR 3684 EAS: Infrastructure Investment and Jobs Act · Sec. 80102

Sec. 80102. Extension of highway-related taxes

356 words·~2 min read·/bill/117/hr/3684/eas/section-80102·

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Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking September 30, 2022 and inserting September 30, 2028 : Section 4041(a)(1)(C)(iii)(I). Section 4041(m)(1)(B). Section 4081(d)(1). Each of the following provisions of such Code is amended by striking October 1, 2022 and inserting October 1, 2028 : Section 4041(m)(1)(A). Section 4051(c). Section 4071(d). Section 4081(d)(3). Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking 2023 each place it appears and inserting 2029 : Section 4481(f). Subsections (c)(4) and
(d)of section 4482. Section 6412(a)(1) of the Internal Revenue Code of 1986 is amended— by striking October 1, 2022 each place it appears and inserting October 1, 2028 ; by striking March 31, 2023 each place it appears and inserting March 31, 2029 ; and by striking January 1, 2023 and inserting January 1, 2029 . Section 4221(a) of the Internal Revenue Code of 1986 is amended by striking October 1, 2022 and inserting October 1, 2028 . Section 4483(i) of such Code is amended by striking October 1, 2023 and inserting October 1, 2029 . Section 9503 of the Internal Revenue Code of 1986 is amended— in subsection (b)— by striking October 1, 2022 each place it appears in paragraphs
(1)and
(2)and inserting October 1, 2028 ; by striking in the heading of paragraph
(2)and inserting October 1, 2022 ; October 1, 2028 by striking September 30, 2022 in paragraph
(2)and inserting September 30, 2028 ; and by striking July 1, 2023 in paragraph
(2)and inserting July 1, 2029 ; and in subsection (c)(2), by striking July 1, 2023 and inserting July 1, 2029 . Paragraphs (3)(A)(i) and (4)(A) of section 9503(c) of such Code are each amended by striking October 1, 2022 and inserting October 1, 2028 . Section 200310 of title 54, United States Code, is amended— by striking October 1, 2023 each place it appears and inserting October 1, 2029 ; and by striking October 1, 2022 and inserting October 1, 2028 . The amendments made by this section shall take effect on October 1, 2021.
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