2024—Subsec. (e)(1). Pub. L. 118–198, § 202(1)(A), inserted “, subject to paragraph (3),” after “October 30, 2020, and” in introductory provisions.

Subsec. (e)(3). Pub. L. 118–198, § 202(1)(B), added par. (3).

Subsec. (f). Pub. L. 118–198, § 202(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “Congress shall have the exclusive authority to designate or modify a Partnership.”