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118 STAT. 3881 PUBLIC LAW 108–464—DEC. 21, 2004 LEGISLATIVE HISTORY—H .R. 3204: CONGRESSIONAL RECORD, Vol. 150 (2004): Nov. 17, considered and passed House. Dec. 7, considered and passed Senate. 5112(m)(1) of title 31, United States Code (as in effect on the date of the enactment of this Act). The Secretary of the Treasury may issue guidance to carry out this subsection. Approved December 21, 2004. VerDate 11-MAY-2000 13:54 Nov 10, 2005 Jkt 029194 PO 00000 Frm 00415 Fmt 6580 Sfmt 6580 C:\STATUTES\2004\29194PT4.001 APPS10 PsN: 29194PT4
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