A new subsection is inserted into section 7508A and three subsections are relettered
What the document says“Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection”
The opening instruction of subsection (a). It moves the existing subsections (c), (d) and (e) of section 7508A of the Internal Revenue Code of 1986 down one letter each, to (d), (e) and (f), and puts a new subsection (c) in the space that leaves. The lettering matters for reading the rest of section 2, which cites the moved text as section 7508A(e), as redesignated by subsection (a). This Act does not state what any of the moved subsections say.
What the document actually says“Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection”
This part changes an old tax law. It moves three lettered parts down the list. Then it adds a new part in the gap.
Laws are split into lettered parts. To add one in the middle, the rest shift. The new part is now part (c).
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