Public Law 119-73 (01/23/2026)

15 U.S.C. § 636f

Coordination of efforts between the Administrator and the Internal Revenue Service to expedite loan processing

The Administrator and the Commissioner of Internal Revenue shall, to the maximum extent practicable, ensure that all relevant and allowable tax records for loan approval are shared with loan processors in an expedited manner, upon request by the Administrator.

Pub. L. 110–234, title XII, § 12066(b)122 Stat. 1410Pub. L. 110–246, § 4(a)122 Stat. 1664(, , ; , title XII, § 12066(b), , , 2172.)

Editorial Notes

Codification

Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4(a) of Pub. L. 110–246 and enacted identical sections. was repealed by .

Section was enacted as part of the Food, Conservation, and Energy Act of 2008, and also as part of the Small Business Disaster Response and Loan Improvements Act of 2008, and not as part of the Small Business Act which comprises this chapter.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4 of Pub. L. 110–246section 8701 of Title 7Enactment of this section and repeal of by effective , the date of enactment of , see , set out as a note under , Agriculture.