Laws
Laws that change taxes
Of the 118 laws we have read for this, 8 amend a federal tax law, in 338 places in all.
Confirmed from the official record
Each provision below is one sentence of the law that says a part of a federal tax law is amended or repealed. The words are the law’s own. A law that only names a tax is listed apart. This page does not say how much tax anyone pays.
Laws that amend a tax law
| Law | Became law | Provisions | Tax types |
|---|---|---|---|
| Lindsey O. Graham Sanctioning Russia and Iran Act of 2026Public Law 119-111 | 1 | Individual income tax (1) | |
| Doug LaMalfa Federal Disaster Tax Relief Certainty ActPublic Law 119-108 | 4 | Individual income tax (1), Income tax, individuals and businesses (3) | |
| Continuing Appropriations and Extensions Act, 2027Public Law 119-103 | 3 | Other tax law (3) | |
| Consolidated Appropriations Act, 2026Public Law 119-75 | 3 | Excise taxes (1), Other tax law (2) | |
| Disaster Related Extension of Deadlines ActPublic Law 119-64 | 2 | Other tax law (2) | |
| Internal Revenue Service Math and Taxpayer Help ActPublic Law 119-39 | 2 | Other tax law (2) | |
| Filing Relief for Natural Disasters ActPublic Law 119-29 | 2 | Other tax law (2) | |
| One Big Beautiful Bill ActPublic Law 119-21 | 321 | Individual income tax (44), Payroll taxes (3), Corporate income tax (12), Income tax, individuals and businesses (213), Estate and gift taxes (1), Excise taxes (7), Tariffs and customs duties (1), Other tax law (40) |
By tax type
| Tax type | Laws | Provisions |
|---|---|---|
| Individual income tax | 3 | 46 |
| Payroll taxes | 1 | 3 |
| Corporate income tax | 1 | 12 |
| Income tax, individuals and businesses | 2 | 216 |
| Estate and gift taxes | 1 | 1 |
| Excise taxes | 2 | 8 |
| Tariffs and customs duties | 1 | 1 |
| Other tax law | 6 | 51 |
Laws that name a tax and amend no tax law
Each of these laws names a tax, a tariff, the tax code or the Internal Revenue Service in at least one sentence. The law’s page quotes each sentence.
- Modernizing Access to Our Public Oceans Act Public Law 119-116 ·
- 21st Century ROAD to Housing Act Public Law 119-101 ·
- Bankruptcy Administration Improvement Act of 2025 Public Law 119-76 ·
- National Defense Authorization Act for Fiscal Year 2026 Public Law 119-60 ·
- Public Law 119-5 Public Law 119-5 ·
The other laws
105 laws change no tax. Each law’s page says so.
How we read a law for this section
- A provision is one sentence of the law that says a part of a tax law "is amended" or "is repealed". The words are quoted from our saved copy of the law. Words inside text the law inserts into another law are not read as provisions.
- A sentence counts when it names the Internal Revenue Code of 1986 or title 26 of the United States Code; when it says "such Code" and the last Code named in that section of the law is the Internal Revenue Code of 1986; when the law says that its amendments are to be read as amendments to the Internal Revenue Code of 1986 and the sentence names no other law; or when the sentence names no law at all and the amending sentence before it, in the same section of the law, amended the Internal Revenue Code of 1986.
- A sentence that amends the Harmonized Tariff Schedule of the United States or the Tariff Act of 1930 is listed under "Tariffs and customs duties".
- The tax type comes from the number of the Code section the sentence names. Sections 1 to 5, 21 to 26, 32, 35, 36, 36B, 62, 63, 67, 68, 151 to 153 and 211 to 224 apply to individuals: "Individual income tax". Sections 11, 12, 59A, 241 to 250, 301 to 385, 531 to 565 and 1501 to 1564 apply to corporations: "Corporate income tax". Every other section from 1 to 1400Z and 1411 to 1564 is "Income tax, individuals and businesses". Sections 1401 to 1403 and 3101 to 3512: "Payroll taxes". Sections 2001 to 2801: "Estate and gift taxes". Sections 4001 to 5891: "Excise taxes". Every other section, such as the rules on returns, penalties and trust funds: "Other tax law".
- A sentence that names a chapter or subtitle of the Code and no section is sorted by that chapter or subtitle. A sentence that adds a new section is sorted by the new section's number.
- "Old and new" is shown only where the law says both: "striking X and inserting Y". Other dollar amounts and percentages in the sentence are listed as printed.
- A change to a table of contents or a change headed "Conforming" or "Clerical" is listed apart.
- A law reads "This law changes no tax" only when our saved copy reaches the end of the law, no sentence above is found, the text does not name the Internal Revenue Code of 1986, the Internal Revenue Service, the Harmonized Tariff Schedule of the United States, a tariff, a duty or a named tax, and the margin of the official print cites title 26 of the United States Code nowhere.
- Nothing here says how much tax anyone pays. That takes figures the law's text does not state.