Chapter 24 of the Internal Revenue Code of 1986, referred to in subsec. (h)(2)(A), is classified generally to chapter 24 (§ 3401 et seq.) of Title 26, Internal Revenue Code.

2022—Subsec. (e)(2)(B). Pub. L. 117–263 substituted “sections 452 and 453(c)” for “sections 474 and 476”.

2019—Subsec. (j)(1). Pub. L. 116–92, § 603(1), substituted “paragraphs (2), (3), and (4)” for “paragraphs (2) and (3)”.

Subsec. (j)(4), (5). Pub. L. 116–92, § 603(2), (3), added par. (4) and redesignated former par. (4) as (5).

2016—Subsec. (j)(2). Pub. L. 114–328, § 526(1), substituted “12304, 12304a, or 12304b” for “or 12304” and “502(f)(1)(A)” for “502(f)(1)”.

Subsec. (j)(3). Pub. L. 114–328, § 526(2), substituted “502(f)(1)(B)” for “502(f)(2)”.

Subsec. (k)(1). Pub. L. 114–328, § 508(c), substituted “December 31, 2025” for “December 31, 2018”.

2013—Subsec. (e)(2)(B). Pub. L. 112–239, § 1076(a)(9), made technical amendment to directory language of Pub. L. 112–81, § 631(f)(4)(A). See 2011 Amendment note below.

2011—Subsec. (e)(2)(B). Pub. L. 112–81, § 631(f)(4)(A), as amended by Pub. L. 112–239, § 1076(a)(9), substituted “474” for “404” and “476” for “406”.

Subsec. (j)(3). Pub. L. 111–383 substituted “this title” for “title 10”.

Subsec. (k)(1). Pub. L. 112–81, § 526, substituted “December 31, 2018” for “December 31, 2012”.

2009—Subsec. (h)(1). Pub. L. 111–84 substituted “qualifies” for “qualities”.

2006—Subsec. (f). Pub. L. 109–364, § 623(a)(1), substituted “four” for “two”.

Subsec. (k)(1). Pub. L. 109–364, § 623(a)(2), substituted “2012” for “2008”.

Pub. L. 112–239, div. A, title X, § 1076(a), Jan. 2, 2013, 126 Stat. 1947, provided that the amendment made by section 1076(a)(9) is effective Dec. 31, 2011, and as if included in Pub. L. 112–81 as enacted.

Pub. L. 109–163, div. A, title VI, § 643(b), Jan. 6, 2006, 119 Stat. 3310, which provided that, during the period beginning on Jan. 6, 2006, and ending on Dec. 31, 2008, members eligible for separation and for voluntary separation pay and benefits under this section would be limited to officers who had met the eligibility requirements of this section, but had not completed more than 12 years of active service as of the date of separation, was repealed by Pub. L. 109–364, div. A, title VI, § 623(a)(3), Oct. 17, 2006, 120 Stat. 2256.