of such Code is amended by striking second year and inserting seventh year . (8) Section 6511(d)(6) of such Code is amended by striking one year and inserting 7 years . (9) Section 6511(d)(7) of such Code is amended by striking second year and inserting seventh year . (10) Section 6511(d)(8) of such Code is amended— (A) in subparagraph (A)— (i) by striking 3-year period and inserting 7-year period , and (ii) by striking 1-year period and inserting 7-year period , and (B) in subparagraph (B)— (i) by striking 5 taxable years in the heading and inserting 7 taxable years , and (ii) by striking 5 years and inserting 7 years . (c) Effective date The amendments made by this section shall apply to claims for credit or refund filed after the date of the enactment of this Act. 3. Shortening of statute of limitations on collection after assessment (a) In general Section 6502(a) of the Internal Revenue Code of 1986 is amended— (1) by striking 10 years in paragraph (1) and inserting 7 years , and (2) by striking 10-year period in paragraph (2)(B) and inserting 7-year period . (b) Effective date The amendments made by this section shall apply levies made, and proceedings begun, after the date of the enactment of this Act.