Sec. 209. Conforming amendments
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Subclause
(I)of section 170(f)(11)(A)(ii) of the Internal Revenue Code of 1986 is amended by inserting , digital assets (as defined in section 9801 of title 31, United States Code) after 6050L(a)(2)(B)) . The amendment made by this subsection shall apply to taxable years beginning after December 31, 2022. Title 31, United States Code, is amended— in section 5312(a)(2)— by redesignating subparagraphs
(A)through
(Z)as clauses
(i)through (xxvi), respectively; in the matter preceding clause (i), as so designated, by striking and inserting institution means— institution — means— ; in clause (xxvi), as so designated, by striking the period at the end and inserting ; and ; and by adding at the end the following: does not include a decentralized autonomous organization, as defined in section 7701(a) of the Internal Revenue Code of 1986. ; and in section 5336(a)(11)(B)(2)— by redesignating clause
(xxv)as clause (xxvi); and by adding after clause
(xxv)the following: A decentralized autonomous organization, as defined in section 7701(a) of the Internal Revenue Code of 1986; and . Section 6110(a) of the Anti-Money Laundering Act of 2020 (division F of Public Law 116–283 ) is amended by striking paragraph
(1)and inserting the following: by redesignating clauses
(xxv)and
(xxvi)as clauses
(xxvi)and (xxvii), respectively, and adjust the margins accordingly; and by inserting after clause
(xxiv)the following: a person engaged in the trade of antiquities, including an advisor, consultant, or any other person who engages as a business in the solicitation or the sale of antiquities, subject to regulations prescribed by the Secretary; . .
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Sec. 209
Conforming amendments
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