Section 2 of ra 1405 July 8, 2019 16 32 64 128 Code of law section 2 and section 3 of ra 1405 Section 249 Section 1(a)(i) of e.o. 14068 Section 1402(a)-4(c)(2) Section 1402(b) of the internal revenue code as amended and in effect on april 1 2021