On the recordDecember 19, 2019
I do agree. The IRS got the law correct when it issued Revenue Ruling 2018-2, and our clarification makes clear that it is our intent for the IRS interpretation of the law to be controlling for all claims. This is the basis of the ``no inference'' language in the bill that states: ``Nothing contained in this subsection or the amendments made by this subsection shall be construed to create any inference as to a change in law or guidance in effect prior to enactment of this subsection.'' I thank the ranking member for engaging in this colloquy to discuss this important issue and the clarification included in the pending appropriations bill.
