Section was formerly classified to section 69a of this title prior to editorial reclassification and renumbering as this section.

Section is from the Supplemental Appropriations Act, 1979.

2007—Pub. L. 110–161 substituted “$30,000” for “$25,000” in first sentence.

2003—Pub. L. 108–83 substituted “$25,000” for “$10,000” in first sentence.

1992—Pub. L. 102–392 substituted “$10,000” for “$4,000”.

1987—Pub. L. 100–202 substituted “$4,000” for “$2,000”.

1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

1985—Pub. L. 99–88 substituted “Senators, Senate officials, or members of the staffs of Senators or Senate officials” for “Senators and members of their staffs,”.

Pub. L. 110–161, div. H, title I, § 6(b), Dec. 26, 2007, 121 Stat. 2222, provided that: “The amendment made by this section [amending this section] shall apply with respect to fiscal year 2008 and each fiscal year thereafter.”

Pub. L. 100–202, § 101(i) [title I, § 6], Dec. 22, 1987, 101 Stat. 1329–290, 1329–294, provided that the amendment made by Pub. L. 100–202 is effective in the case of fiscal years beginning after Sept. 30, 1986.