Amendments
2020—[Pub. L. 116–260] substituted “the period beginning on March 27, 2020, and ending on June 30, 2021” for “the 3-month period beginning on March 27, 2020”.
Effective Date of 2020 Amendment
[Pub. L. 116–260, div. N, title III, § 345(b)], Dec. 27, 2020, [134 Stat. 2051], provided that: “The amendment made by subsection (a) [amending this section] shall be effective as if included in the CARES Act ([Public Law 116–136]; [134 Stat. 281]).”