The first change is treated as if it had always been in place
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70432, Sec. 70432.
Written by .
The first change is treated as if it had always been in place
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70432 in the PDF
What the document says
“The amendment made by this subsection shall take effect as if included in section 9674 of the American Rescue Plan Act.”
The section treats the reinstated exception as if it had been included in section 9674 of the American Rescue Plan Act, and applies the backup withholding change to calendar years beginning after December 31, 2024.
What the document actually says
“The amendment made by this subsection shall take effect as if included in section 9674 of the American Rescue Plan Act.”
That sentence, in plain words
The change is treated as if it had been part of a 2021 law. That law is named in the text.
What this is about
So it reaches back rather than starting now. The other change starts with years after 2024. That older law is not indexed here.
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. 70432, 139 Stat. 243 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The first change is treated as if it had always been in place,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70432, Sec. 70432. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70432-effective-dates/ (retrieved October 10, 2026).
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