The date of the enactment of the Working Families Tax Relief Act of 2004, referred to in subsec. (f)(2), is the date of enactment of
Pub. L. 108–311, which was approved Oct. 4, 2004.
2006—Subsec. (f)(3).
Pub. L. 109–432 substituted “December 31, 2007” for “December 31, 2006”.
2005—Subsec. (f)(3).
Pub. L. 109–151 substituted “December 31, 2006” for “December 31, 2005”.
2004—Subsec. (f)(2), (3).
Pub. L. 108–311 added pars. (2) and (3) and struck out former par. (2) which read as follows: “after December 31, 2003.”
2002—Subsec. (f).
Pub. L. 107–147 amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “This section shall not apply to benefits for services furnished on or after December 31, 2002.”
Subsec. (f).
Pub. L. 107–116 substituted “December 31, 2002” for “September 30, 2001”.
Pub. L. 108–311, title III, § 302(d), Oct. 4, 2004,
118 Stat. 1179, provided that: “The amendments made by this section [amending this section, section
1185a of Title
29, Labor, and section
300gg–5 of Title
42, The Public Health and Welfare] shall take effect on the date of the enactment of this Act [Oct. 4, 2004].”
Pub. L. 107–147, title VI, § 610(b), Mar. 9, 2002,
116 Stat. 60, provided that: “The amendment made by subsection (a) [amending this section] shall apply to plan years beginning after December 31, 2000.”