Sec. 32104. REPEAL OF MODIFICATION OF AUTOMATIC EXTENSION OF RETURN DUE DATE FOR CERTAIN EMPLOYEE BENEFIT PLANS

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## SEC. 32104 REPEAL OF MODIFICATION OF AUTOMATIC EXTENSION OF RETURN DUE DATE FOR CERTAIN EMPLOYEE BENEFIT PLANS ###

(a)In general **[**[26 U.S.C. 6081 note](/us/usc/t26/s6081)**]** Section 2006(b) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 is amended by striking paragraph (3). ###

(b)Effective Date **[**[26 U.S.C. 6081 note](/us/usc/t26/s6081)**]** The amendment made by this section shall apply to returns for taxable years beginning after December 31, 2015. ## Subtitle B Fees and Receipts

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U.S. Code

Extension of time for filing returns
§ 6081

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Sec. 32104

REPEAL OF MODIFICATION OF AUTOMATIC EXTENSION OF RETURN DUE DATE FOR CERTAIN EMPLOYEE BENEFIT PLANS

U.S.C.§ 6081

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