{"id":"LAW-005","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"United States Congress","authority":"Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289)","instrument":"Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289)","title":"Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289)","dateIssued":"2025-07-04","effective":"","end":"","startDate":"2025-07-04","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"(f) AMENDMENT TO PENALTY FOR ERRONEOUS CLAIM FOR REFUND OR CREDIT.--Section 6676(a) is amended by striking ``income tax\u0027\u0027 and inserting ``income or employment tax\u0027\u0027. (g) EFFECTIVE DATES.-- (1) IN GENERAL.--The provisions of this section shall apply to aid, assistance, and advice provided after the date of the enactment of this Act.","enforcement":"","functions":[],"notes":"STATUTE-139 volume not yet published on govinfo; the PLAW PDF carries the Statutes at Large running heads.","sourceUrl":"https://www.govinfo.gov/content/pkg/PLAW-119publ21/pdf/PLAW-119publ21.pdf","snapshot":"","fileExists":true,"fileBytes":968588,"grade":"primary","character":"statute","description":"","collection":"LEG-A","url":"/library/LAW-005","exhibitUrl":"/exhibit/LAW-005","citation":"United States Congress, Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289) (Ex. LAW-005)","stateName":"","related":[]}