SECURE 2.0 - is there any source which incorporates all the changes in an updated document?

Very confusing, as you all know, to follow "insert comma after x, add the following text after y, delete the words z and b" etc., etc.

Do you know of a source where all this has been done, and there is final updated text of all the updated provisions?

33 minutes ago, Belgarath said:

Very confusing, as you all know, to follow "insert comma after x, add the following text after y, delete the words z and b" etc., etc.

Do you know of a source where all this has been done, and there is final updated text of all the updated provisions?

I haven't seen one, but it would be VERY helpful to have a redline type document of affected sections.  

For this, one needs a subscription with one of the commercial law publishers. For example, Bloomberg’s Bloomberg Law, Reed Elsevier’s Lexis, ThomsonReuers’ Westlaw, or Wolters Kluwer’s VitalLaw.

16 minutes ago, Peter Gulia said:

For this, one needs a subscription with one of the commercial law publishers. For example, Bloomberg’s Bloomberg Law, Reed Elsevier’s Lexis, ThomsonReuers’ Westlaw, or Wolters Kluwer’s VitalLaw.

Alternatively, one could create this using publicly available records, perhaps limited to those sections that are likely to impact one's business (I doubt most of us will bother with the tax court provisions for example)

36 minutes ago, RatherBeGolfing said:

I haven't seen one, but it would be VERY helpful to have a redline type document of affected sections.  

There are some resources cited in this thread that might get close to that:

ASC had a great webinar today and provided a list of all changes coming up. i am not sure if I can provide here but you can check their website for the material and recording.

Mercer also posted one today and it is on today's BL posting.

I found the Mercer one particularly helpful.

https://www.mercer.com/our-thinking/law-and-policy-group/users-guide-to-secure-2-0.html

Download the enrolled version of the bill from Congress.gov. That's the version the President signed after all amendments were incorporated. 

Congress’s Act states many changes to the Internal Revenue Code of 1986 by specifying additions to, insertions in, and deletions from specified subparts of that Code.

For many of these changes, comprehending a change’s meaning or effect depends on seeing how the change integrates with the text that was in the Code before SECURE 2022.

The enrolled bill does not show that.

What Belgarath asks is whether we know a source that shows the Internal Revenue Code as changed by SECURE 2022?

If one subscribes to Wolters Kluwer VitalLaw^™ research databases, its edited Internal Revenue Code integrates Public Law 117-328 deletions and additions (as Belgarath wishes for) with caution markers for each subpart’s applicability date.

One imagines Bloomberg and other publishers have edited their versions.

Belgarath is right; it’s helpful to read the changed Internal Revenue Code as a whole text.

The Joint Committee on Taxation’s narrative explanation of SECURE 2022 is a subpart in JCT’s General Explanation Of Tax Legislation Enacted In The 117th Congress, JCS-1-23 (Dec. 21, 2023).

Although this is in JCT’s customary form for such a “blue book”, it is website-only. https://www.jct.gov/publications/2023/jcs-1-23/.

If you want to extract the SECURE 2022 subpart, it is pages 295-530, which is pdf pages 307-542.

In the subpart on SECURE 2022, the explanation notes at least 14 points for which the enacted statute might have an effect different than what the JCT staff assumes might have been Congress’s intent.