['Retirement Benefits']

['Pension Protection Act (PPA)']

04/21/2026

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Retirement Benefits - Pension Protection Act (PPA)

§859. Tax court filing fee in all cases commenced by filing petition

RegSense Laws Federal Law Section Associate Benefits & Compensation Pension Protection Act (PPA)Retirement Benefits Human Resources English Focus Area USA

Pension Protection Act of 2006

Title VIII Pension Related Revenue Provisions

Subtitle E United States Tax Court Modernization

(a) IN GENERAL.-Section 7451 of the Internal Revenue Code of 1986 (relating to fee for filing a Tax Court petition) is amended by striking all that follows "petition" and inserting a period.

(b) EFFECTIVE DATE.- The amendment made by this section shall take effect on the date of the enactment of this Act.

['Retirement Benefits']

['Pension Protection Act (PPA)']

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