2006—Subsec. (b). Pub. L. 109–432, § 110(c)(1), substituted “2008” for “2006” wherever appearing.

Subsec. (e)(2). Pub. L. 109–432, § 110(c)(2)(A), substituted “2012” for “2010” in heading and text.

Subsec. (g)(2). Pub. L. 109–432, § 110(c)(2)(B), substituted “2012” for “2010”.

2004—Subsec. (b). Pub. L. 108–311, § 310(c)(1), substituted “2006” for “2004” wherever appearing.

Subsec. (e)(2). Pub. L. 108–311, § 310(c)(2)(A), substituted “2010” for “2008” in heading and text.

Subsec. (g)(2). Pub. L. 108–311, § 310(c)(2)(B), substituted “2010” for “2008”.

2000—Subsec. (b). Pub. L. 106–554, § 1(a)(7) [title I, § 164(b)(1)], substituted “2004” for “2003” wherever appearing.

Subsec. (c). Pub. L. 106–554, § 1(a)(7) [title I, § 116(b)(5)], substituted “section 1397C” for “section 1397B” in introductory provisions and in par. (2).

Subsec. (e)(2). Pub. L. 106–554, § 1(a)(7) [title I, § 164(b)(2)], substituted “2008” for “2007” in heading and text.

Subsec. (g)(2). Pub. L. 106–554, § 1(a)(7) [title I, § 164(b)(2)], substituted “2008” for “2007”.

1998—Subsec. (b)(5). Pub. L. 105–206, § 6008(c)(1), added par. (5).

Subsec. (b)(6). Pub. L. 105–206, § 6008(c)(2), substituted “(4)(A)(i) or (ii)” for “(4)(A)(ii)”.

Subsec. (c). Pub. L. 105–206, § 6008(c)(3), struck out “entity which is an” before “enterprise zone” in introductory provisions.

Subsec. (d)(2). Pub. L. 105–206, § 6008(c)(4), inserted “as determined on the basis of the 1990 census” after “percent”.

Pub. L. 109–432, div. A, title I, § 110(c)(3), Dec. 20, 2006, 120 Stat. 2940, provided that:

“(A) Extension.—The amendments made by paragraph (1) [amending this section] shall apply to acquisitions after December 31, 2005.

“(B) Conforming amendments.—The amendments made by paragraph (2) [amending this section and section 1400F of this title] shall take effect on the date of the enactment of this Act [Dec. 20, 2006].”

Amendment by Pub. L. 108–311 effective Jan. 1, 2004, see section 310(e)(1) of Pub. L. 108–311, set out as a note under section 1400 of this title.

Amendment by section 1 (a)(7) [title I, § 116(b)(5)] of Pub. L. 106–554 applicable to qualified empowerment zone assets acquired after Dec. 21, 2000, see section 1 (a)(7) [title I, § 116(c)] of Pub. L. 106–554, set out as a note under section 1016 of this title.

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.