2019—Subsec. (a)(2). Pub. L. 116–9, § 7001(c)(3)(D)(i), substituted “section 6606(a)” for “section 6605”.

Subsec. (b)(2). Pub. L. 116–9, § 7001(c)(3)(D)(ii), substituted “5 percent, or up to $150,000” for “3 percent, or up to $80,000”.