“each July 1 of the year that is 10 years after the preceding decennial determination date under this subparagraph.”
The section amends section 1400Z-1(c)(2)(B) of the Internal Revenue Code of 1986 so that the determination period starts on the decennial determination date, and adds a new subparagraph (C) defining that date as July 1, 2026 and each July 1 ten years after the one before.
What the document actually says
“each July 1 of the year that is 10 years after the preceding decennial determination date under this subparagraph.”
That sentence, in plain words
The next date falls ten years after the last one. It is always a July 1.
What this is about
The first such date is July 1, 2026. New zones are picked from that date. The cycle then repeats every ten years.
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. 70421, 139 Stat. 223 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Zones are designated every ten years from July 1, 2026,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70421, Sec. 70421. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70421-decennial/ (retrieved October 10, 2026).
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