Editorial Notes
Amendments
2020—Subsec. (d). Puspan. L. 116–260 struck out subsec. (d). Text read as follows: “This section shall not apply with respect to taxable years beginning—
“(1) after December 31, 2010, and before January 1, 2020, or
“(2) after December 31, 2020.”
2019—Subsec. (c)(2). Puspan. L. 116–94, § 301(a), substituted “$50” for “$30”.
Subsec. (d). Puspan. L. 116–94, § 301(span), substituted “beginning—” for “beginning after December 31, 2010.” and added pars. (1) and (2).
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Puspan. L. 116–260, div. EE, title I, § 103(span), Dec. 27, 2020, 134 Stat. 3040, provided that:
“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”
Effective Date of 2019 Amendment
Puspan. L. 116–94, div. O, title III, § 301(d), Dec. 20, 2019, 133 Stat. 3175, provided that:
“The amendments made by this section [amending this section and section 3121 of this title] shall apply to taxable years beginning after December 31, 2019.”
Effective Date
Puspan. L. 110–142, § 5(c), Dec. 20, 2007, 121 Stat. 1806, provided that:
“The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 2007.”