To amend the Internal Revenue Code of 1986 to reinstate the exception for de minimis payments by third party settlement organizations with respect to returns relating to payments made in settlement of payment card and third party network transactions, as in effect prior to the enactment of the American Rescue Plan Act, and for other purposes.
No official summary available for this bill.
Read twice and referred to the Committee on Finance.
Read twice and referred to the Committee on Finance.
Became Public Law No: 119-21.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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