15 USC § 636f - Coordination of efforts between the Administrator and the Internal Revenue Service to expedite loan processing

---
identifier: "/us/usc/t15/s636f"
source: "usc"
legal_status: "official_prima_facie"
title: "15 USC § 636f - Coordination of efforts between the Administrator and the Internal Revenue Service to expedite loan processing"
title_number: 15
title_name: "COMMERCE AND TRADE"
section_number: "636f"
section_name: "Coordination of efforts between the Administrator and the Internal Revenue Service to expedite loan processing"
chapter_number: 14
chapter_name: "AID TO SMALL BUSINESS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 110–234, title XII, § 12066(b), May 22, 2008, 122 Stat. 1410; Pub. L. 110–246, § 4(a), title XII, § 12066(b), June 18, 2008, 122 Stat. 1664, 2172.)"
---


# § 636f. Coordination of efforts between the Administrator and the Internal Revenue Service to expedite loan processing

The Administrator and the Commissioner of Internal Revenue shall, to the maximum extent practicable, ensure that all relevant and allowable tax records for loan approval are shared with loan processors in an expedited manner, upon request by the Administrator.

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**Source Credit**: (Pub. L. 110–234, title XII, § 12066(b), May 22, 2008, 122 Stat. 1410; Pub. L. 110–246, § 4(a), title XII, § 12066(b), June 18, 2008, 122 Stat. 1664, 2172.)

## Editorial Notes

### Codification

and  enacted identical sections.  was repealed by .

Section was enacted as part of the Food, Conservation, and Energy Act of 2008, and also as part of the Small Business Disaster Response and Loan Improvements Act of 2008, and not as part of the Small Business Act which comprises this chapter.

## Statutory Notes and Related Subsidiaries

### Effective Date

Enactment of this section and repeal of  by  effective , the date of enactment of , see , set out as a note under , Agriculture.