“Section 163(j)(8)(A)(v) is amended by striking "in the case of taxable years beginning before January 1, 2022,".”
The section strikes the words in the case of taxable years beginning before January 1, 2022 from section 163(j)(8)(A)(v) of the Internal Revenue Code of 1986. That provision is not indexed here, so this record states the change and stops.
What the document actually says
“Section 163(j)(8)(A)(v) is amended by striking "in the case of taxable years beginning before January 1, 2022,".”
That sentence, in plain words
Words tying a rule to years before 2022 are taken out.
What this is about
So the rule is no longer limited that way. What the rule does is not recorded here. The tax code is not indexed on this site.
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. 70303, 139 Stat. 195 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A date limit is struck from the business interest rule,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70303, Sec. 70303. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70303-date-limit/ (retrieved August 26, 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, and we check 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.
