PUBLIC LAW 107-276—NOV. 2, 2002 116 STAT. 1935 (A) IN GENERAL.—The amendments made by subsection (g) shall apply to material changes on or after the date of the enactment of this Act. (B) TRANSITION RULE. —In the case of a material change occurring during the 30-day period beginning on the date of the enactment of this Act, a notice under section 527(i) of the Internal Revenue Code of 1986 (as amended by this Act) shall not be required to be filed under such section before the later of— (i) 30 days after the date of such material change, or (ii) 45 days after the date of the enactment of this Act. SEC. 7. EFFECT OF AMENDMENTS ON EXISTING DISCLOSURES. 26 USC 6104 Notices, reports, or returns that were required to be filed with the Secretary of the Treasury before the date of the enactment of the amendments made by this Act and that were disclosed by the Secretary of the Treasury consistent with the law in effect at the time of disclosure shall remain subject on and after such date to the disclosure provisions of section 6104 of the Internal Revenue Code of 1986. Approved November 2, 2002. LEGISLATIVE HISTORY—H.R. 5596: CONGRESSIONAL RECORD, Vol. 148 (2002): Oct. 16, considered and passed House. Oct. 17, considered and passed Senate.
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