AMENDING SECTIONS 145, 146, 147, 157 AND 177 OF TITLE IV (SPECIFIC TAX) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED.

AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AN AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS WITH RESPECT TO ESTATE TAX, OTHER INTERNAL REVENUE TAXES, AND TAX ON DELIQUENCIES.