Section, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section
418
(e)(2) of Title
42, The Public Health and Welfare, see section 9002(d) of
Pub. L. 99–509, set out as an Effective Date of 1986 Amendment note under section
418 of Title
42.