The existing text of section 6303(b) is designated as paragraph (1)
To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices, section 2, Sec. 2.
Written by .
The existing text of section 6303(b) is designated as paragraph (1)
The document says “is amended”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“by striking "Except" and inserting the following: "(1) In general.--Except"”
The first of two amendments this Act makes to section 6303(b) of the Internal Revenue Code of 1986. The word Except is struck and put back under a paragraph number and a heading, so that the text already in that subsection stands as paragraph (1), In general. No other words move. The designation is what lets the paragraph added below refer back to it.
What the document actually says
“by striking "Except" and inserting the following: "(1) In general.--Except"”
That sentence, in plain words
One part of the tax law had a block of text. That text is now numbered as part one. It gets a short heading too.
What this is about
The part deals with a notice about what you owe. Numbering the old text lets new text be added after it. The new text points back to part one.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Disaster Related Extension of Deadlines Act, Public Law 119-64, sec. 2, 139 Stat. 1984 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ64/html/PLAW-119publ64.htm
This page
“The existing text of section 6303(b) is designated as paragraph (1),” Disaster Related Extension of Deadlines Act, section 2, Sec. 2. Read the Mandate, https://readthemandate.org/disaster-related-extension-deadlines-act/proposal/sec02-6303b-paragraph-designation/ (retrieved October 10, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, checked against the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
