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NOTES:


Source

(Added Pub. L. 105–34, title VII, § 701(a), Aug. 5, 1997, 111 Stat. 864; amended Pub. L. 105–206, title VI, § 6008(b), July 22, 1998, 112 Stat. 811; Pub. L. 106–554, § 1(a)(7) [title I, § 164(a)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–625; Pub. L. 108–311, title III, § 310(b), Oct. 4, 2004, 118 Stat. 1180; Pub. L. 109–432, div. A, title I, § 110(b)(1), Dec. 20, 2006, 120 Stat. 2939.)

Amendments

2006—Subsec. (b). Pub. L. 109–432 substituted “2007” for “2005”.
2004—Subsec. (b). Pub. L. 108–311 substituted “2005” for “2003”.
2000—Subsec. (b). Pub. L. 106–554 substituted “2003” for “2002”.
1998—Subsec. (a). Pub. L. 105–206 inserted before the period at end “and section 1394 (b)(3)(B)(iii) shall be applied without regard to the employee residency requirement”.

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title I, § 110(b)(2), Dec. 20, 2006, 120 Stat. 2939, provided that: “The amendment made by this subsection [amending this section] shall apply to bonds issued after December 31, 2005.”

Effective Date of 2004 Amendment

Amendment by Pub. L. 108–311 applicable to obligations issued after Oct. 4, 2004, see section 310(e)(2) of Pub. L. 108–311, set out as a note under section 1400 of this title.

Effective Date of 1998 Amendment

Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.


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