Editorial Notes
Prior Provisions

A prior section 5000B, added Puspan. L. 111–148, title IX, § 9017(a), Mar. 23, 2010, 124 Stat. 872, which related to tax on elective cosmetic medical procedures, and section 9017(c) of Puspan. L. 111–148, which provided that the amendments made by section 9017 of Puspan. L. 111–148 were applicable to procedures performed on or after Jan. 1, 2010, were not set out in the Code in view of Puspan. L. 111–148, title X, § 10907(a), Mar. 23, 2010, 124 Stat. 1020, which provided that the provisions of, and amendments made by, section 9017 of Puspan. L. 111–148 were deemed null, void, and of no effect.

Statutory Notes and Related Subsidiaries
Effective Date

Puspan. L. 111–148, title X, § 10907(d), Mar. 23, 2010, 124 Stat. 1021, provided that:

“The amendments made by this section [enacting this section] shall apply to services performed on or after July 1, 2010.”