Page:United States Statutes at Large Volume 121.djvu/1829

 121 STAT. 1808

PUBLIC LAW 110–142—DEC. 20, 2007

26 USC 6699 note.

(c) EFFECTIVE DATE.—The amendments made by this section shall apply to returns required to be filed after the date of the enactment of this Act.

26 USC 6655 note.

SEC. 10. MODIFICATION OF REQUIRED INSTALLMENT OF CORPORATE ESTIMATED TAXES WITH RESPECT TO CERTAIN DATES.

The percentage under subparagraph (B) of section 401(1) of the Tax Increase Prevention and Reconciliation Act of 2005 in effect on the date of the enactment of this Act is increased by 1.50 percentage points. Approved December 20, 2007.

dkrause on GSDDPC44 with PUBLAW

LEGISLATIVE HISTORY—H.R. 3648: HOUSE REPORTS: No. 110–356 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 153 (2007): Oct. 4, considered and passed House. Dec. 14, considered and passed Senate, amended. Dec. 18, House concurred in Senate amendment. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 43 (2007): Dec. 20, Presidential remarks.

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