Editorial Notes
Amendments

2021—Subsec. (b)(2)(D). Pub. L. 116–283 added subpar. (D).

Statutory Notes and Related Subsidiaries
Effective Date

Section effective on Jan. 1, 2019, as designated by the President, with implementing regulations and provisions relating to applicability to various situations, see section 5542 of Pub. L. 114–328 and Ex. Ord. 13825, set out as notes under section 801 of this title.