The effective date of the amendments made by this section, referred to in text, is the effective date of section 212 of Pub. L. 116–94, which is set out in a note below.

Section effective on the later of the first day of the first applicable pay period beginning on or after Jan. 1, 2020, or the first day of the first applicable pay period beginning on or after Dec. 20, 2019, see section 212(c) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under section 282b of this title.