Extension of period for return of amounts subject to wrongful levy

(a) In general Section 6343(b) is amended, in the flush text following paragraph (3), by striking the date of such levy and inserting the date that the Secretary received any such amount. (b) Effective date The amendments made by this section shall apply to any money levied upon or any amount of money received from the sale of property after the date which is 12 months after the date of enactment of this Act.