Section 132 of the Internal Revenue Code of 1986, referred to in subsec. (a)(1)(D), is classified to section 132 of Title 26, Internal Revenue Code.

The Social Security Act, referred to in subsec. (a)(6), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Part A of title IV of the Act is classified generally to part A (§ 601 et seq.) of subchapter IV of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

The date of enactment of the Federal Public Transportation Act of 2005, referred to in subsec. (i), is the date of enactment of title III of Pub. L. 109–59, which was approved Aug. 10, 2005.

A prior section 5316, Pub. L. 103–272, § 1(d), July 5, 1994, 108 Stat. 814; Pub. L. 104–59, title III, § 338(c)(5), Nov. 28, 1995, 109 Stat. 605, related to university research institutes, prior to repeal by Pub. L. 105–178, title V, § 5110(c), June 9, 1998, 112 Stat. 444.