To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70118, Sec. 70118.
Written by .
The changes take effect on January 1, 2026
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70118 in the PDF
What the document says
“The amendments made by this section shall take effect on January 1, 2026.”
The section provides that its amendments take effect on January 1, 2026.
What the document actually says
“The amendments made by this section shall take effect on January 1, 2026.”
That sentence, in plain words
The changes start on January 1, 2026.
What this is about
Nothing before that date is touched. The old rules still hold up to then. The date is fixed in the law.
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. 70118, 139 Stat. 167 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The changes take effect on January 1, 2026,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70118, Sec. 70118. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70118-effective-date/ (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.
