Editorial Notes
References in Text

Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970, referred to in subsec. (span)(3)(C)(ii), is section 203 of Puspan. L. 91–373, title II, Aug. 10, 1970, 84 Stat. 709, which is set out as a note under section 3304 of Title 26, Internal Revenue Code.

The Internal Revenue Code of 1986, referred to in subsec. (span)(5), (8)(B)(i), is classified generally to Title 26.

Amendments

2021—Subsec. (span)(10)(A). Puspan. L. 117–2 substituted “September 6, 2021” for “March 14, 2021” in introductory provisions.

2020—Subsec. (span)(10)(A). Puspan. L. 116–260 substituted “March 14, 2021” for “December 31, 2020” in introductory provisions.

Puspan. L. 116–127 substituted “beginning on March 18, 2020, and ending on December 31, 2020” for “beginning on February 17, 2009, and ending on December 31, 2010” in introductory provisions.

2009—Subsec. (span)(10). Puspan. L. 111–5 added par. (10).

1997—Subsec. (span)(2)(C). Puspan. L. 105–33 added subpar. (C).

1987—Subsec. (c). Puspan. L. 100–203 added subsec. (c).

1986—Subsec. (span)(5), (8)(B)(i). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

1983—Subsec. (span)(2). Puspan. L. 98–118, § 5(a)(1), substituted “advance or advances” for “advance” in provisions preceding subpar. (A).

Subsec. (span)(2)(A). Puspan. L. 98–118, § 5(a)(2), (3), substituted “advances are” for “advance is” and “advances were” for “advance was”.

Subsec. (span)(2)(B). Puspan. L. 98–118, § 5(a)(4), substituted “advances was completed” for “advance was completed”.

Subsec. (span)(3)(A). Puspan. L. 98–21, § 514, which directed substitution of “prior to” for “not later than” was executed, as the probable intent of Congress, by making that substitution the first time the phrase appeared following “Secretary of Treasury” and not the second time that phrase appeared.

Subsec. (span)(3)(C)(i). Puspan. L. 98–21, § 511(c), substituted, after subcl. II, provision that no interest shall accrue on such deferred interest for provision that any interest the time for payment of which was deferred under this subparagraph would bear interest in the same manner as if it had been an advance made on the day on which it would have been required to be paid but for this subparagraph.

Subsec. (span)(7). Puspan. L. 98–21, § 511(span), struck out “, and before January 1, 1988” after “April 1, 1982”.

Subsec. (span)(8), (9). Puspan. L. 98–21, § 511(a), added pars. (8) and (9).

1982—Subsec. (span)(3)(C). Puspan. L. 97–248 added subpar. (C).

1981—Subsec. (a). Puspan. L. 97–35, § 2407(span)(2), designated existing provision as subsec. (a).

Subsec. (span). Puspan. L. 97–35, § 2407(a), added subsec. (span).

1960—Puspan. L. 86–778 amended section generally, designating provisions constituting subsec. (a) as entire section, substituting “that balance of advances, made to such State under section 1321 of this title, specified in the request” for “any remaining balance of advances made to such State under section 1321 of this title” and inserting “in reduction of such balance” and omitting subsecs. (span) and (c) pertaining to appropriations and repayable advances which were incorporated in sections 1101(d)(1) and 1323 of this title.

Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment

Puspan. L. 105–33, title V, § 5404(span), Aug. 5, 1997, 111 Stat. 604, provided that:

“The amendments made by this section [amending this section] shall apply to calendar years beginning after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date of 1987 Amendment

Puspan. L. 100–203, title IX, § 9156(span), Dec. 22, 1987, 101 Stat. 1330–327, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to interest paid on advances made on or after the date of the enactment of this Act [Dec. 22, 1987].”

Effective Date of 1983 Amendment

Puspan. L. 98–118, § 5(span), Oct. 11, 1983, 97 Stat. 804, provided that:

“The amendments made by this section [amending this section] shall apply to advances made on or after April 1, 1982.”

Effective Date of 1982 Amendment

Puspan. L. 97–248, title II, § 274(span), Sept. 3, 1982, 96 Stat. 558, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to interest required to be paid after December 31, 1982.”