“Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.”
The section provides that unless it is expressly said otherwise, an amendment or repeal expressed in this title as an amendment to or repeal of a section or other provision is a reference to a section or other provision of the Internal Revenue Code of 1986.
What the document actually says
“Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.”
That sentence, in plain words
When this title names a section on its own, it means the tax code. That holds unless the text says otherwise.
What this is about
The tax code is the Internal Revenue Code of 1986. So a bare section number in this title points there. That saves naming it each time.
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.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70001, 139 Stat. 158 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“An unqualified section reference in this title means the tax code,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70001, Sec. 70001. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70001-references/ (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.
