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NOTES:


Source

(Pub. L. 94–469, title I, § 6, Oct. 11, 1976, 90 Stat. 2020; renumbered title I, Pub. L. 99–519, § 3(c)(1), Oct. 22, 1986, 100 Stat. 2989; amended Pub. L. 109–364, div. A, title III, § 317(a), Oct. 17, 2006, 120 Stat. 2142; Pub. L. 110–414, § 3, Oct. 14, 2008, 122 Stat. 4342.)

Amendment of Section

For termination of amendment by section 317(b) of Pub. L. 109–364, see Termination Date of 2006 Amendment note below.

Amendments

2008—Subsec. (f). Pub. L. 110–414 added subsec. (f).
2006—Subsec. (e)(3)(A). Pub. L. 109–364, § 317(a)(1), (b), temporarily substituted “subparagraphs (B), (C), and (D)” for “subparagraphs (B) and (C)” in introductory provisions. See Termination Date of 2006 Amendment note below.
Subsec. (e)(3)(B). Pub. L. 109–364, § 317(a)(2), (b), temporarily substituted “but not more than 1 year from the date it is granted, except as provided in subparagraph (D)” for “but not more than one year from the date it is granted” in concluding provisions. See Termination Date of 2006 Amendment note below.
Subsec. (e)(3)(D). Pub. L. 109–364, § 317(a)(3), (b), temporarily added subpar. (D). See Termination Date of 2006 Amendment note below.

Termination Date of 2006 Amendment

Pub. L. 109–364, div. A, title III, § 317(b), Oct. 17, 2006, 120 Stat. 2142, provided that: “The amendments made by subsection (a) [amending this section] shall cease to have effect on September 30, 2012. The termination of the authority to grant exemptions pursuant to such amendments shall not effect the validity of any exemption granted prior to such date.”


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