The amendments apply to notices sent more than 12 months after enactment
What the document says“The amendments made by this section shall apply to notices sent after the date which is 12 months after the date of the enactment of this Act.”
The whole of subsection (c). It sets when the amendments made by section 2 begin to apply, keyed to the date the notice is sent rather than to the return or the tax year. The Act was approved November 25, 2025.
What the document actually says“The amendments made by this section shall apply to notices sent after the date which is 12 months after the date of the enactment of this Act.”
These changes start later. They cover letters sent more than a year after the law was signed.
The clock starts the day the law was signed. The change begins 12 months after that day.
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