Editorial Notes
References in Text
Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is section 9501 of Puspan. L. 117–2, which is set out as a note under section 4980B of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 117–2, title IX, § 9501(span)(4)(C), Mar. 11, 2021, 135 Stat. 138, provided that:
“The amendments made by this paragraph [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Mar. 11, 2021].”