Editorial Notes
Amendments

2014—Subsec. (span)(4). Puspan. L. 113–295 added par. (4).

2007—Subsec. (c). Puspan. L. 110–28 struck out heading and text of subsec. (c). Text read as follows: “No fee shall be imposed under this section with respect to requests made after September 30, 2014.”

2004—Subsec. (c). Puspan. L. 108–357 substituted “September 30, 2014” for “December 31, 2004”.

Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–295 applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after Dec. 19, 2014, see section 206(g)(1) of Puspan. L. 113–295, set out as a note under section 3302 of this title.

Effective Date of 2004 Amendment

Puspan. L. 108–357, title VIII, § 891(span), Oct. 22, 2004, 118 Stat. 1644, provided that:

“The amendment made by this section [amending this section] shall apply to requests after the date of the enactment of this Act [Oct. 22, 2004].”

Effective Date of 2003 Amendment

Puspan. L. 108–89, title II, § 202(d), Oct. 1, 2003, 117 Stat. 1133, provided that:

“The amendments made by this section [enacting this section, enacting provisions set out as a note under this section, and repealing provisions set out as notes under section 7801 of this title] shall apply to requests made after the date of the enactment of this Act [Oct. 1, 2003].”

Limitations

Puspan. L. 108–89, title II, § 202(c), Oct. 1, 2003, 117 Stat. 1133, provided that:

“Notwithstanding any other provision of law, any fees collected pursuant to section 7528 of the Internal Revenue Code of 1986, as added by subsection (a), shall not be expended by the Internal Revenue Service unless provided by an appropriations Act.”