Tax Technical Corrections Act of 2016

Tax Technical Corrections Act of 2016

This bill makes technical and clerical amendments to:

• the Protecting Americans From Tax Hikes Act of 2015;
• the Consolidated Appropriations Act, 2016;
• the Fixing America's Surface Transportation Act;
• the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015;
• the Stephen Beck, Jr., ABLE Act of 2014;
• the American Taxpayer Relief Act of 2012;
• the United States-Korea Free Trade Agreement Implementation Act;
• the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU);
• the American Jobs Creation Act of 2004;
• provisions of the Internal Revenue Code related to partnership audit rules;
• the Bipartisan Budget Act of 2015;
• the Energy Policy Act of 2005; and
• other specified provisions of the Internal Revenue Code.

The bill also amends various provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions).