Editorial Notes
Codification

Section was formerly classified to section 1132c–1 of this title prior to renumbering by Pub. L. 105–244.

Prior Provisions

A prior section 342 of Pub. L. 89–329 was classified to section 1067 of this title prior to the general amendment of this subchapter by Pub. L. 99–498.

Amendments

2008—Par. (5). Pub. L. 110–315, § 320(1)(A), inserted a comma after “1066c(b) of this title” in introductory provisions.

Par. (5)(C). Pub. L. 110–315, § 320(1)(B), substituted “equipment, technology,” for “equipment technology,,”.

Par. (5)(G). Pub. L. 110–315, § 314(a)(1), substituted “by an accrediting agency or association recognized by the Secretary under subpart 2 of part H of subchapter IV” for “by a nationally recognized accrediting agency or association”.

Par. (8). Pub. L. 110–315, § 314(a)(2), inserted “capital project” after “issuing taxable”.

1998—Par. (3). Pub. L. 105–244, § 301(c)(4)(A), substituted “section 1066b(b)” for “section 1132c–2(b)”.

Par. (4). Pub. L. 105–244, § 301(c)(4)(B), substituted “section 1066b” for “section 1132c–2”.

Par. (5). Pub. L. 105–244, § 301(c)(4)(C), substituted “section 1066c(b)” for “section 1132c–3(b)” in introductory provisions.

Par. (5)(B). Pub. L. 105–244, § 306(a)(2), added subpar. (B). Former subpar. (B) redesignated (C).

Par. (5)(C). Pub. L. 105–244, § 306(a)(1), (3), redesignated subpar. (B) as (C) and inserted “technology,” after “instructional equipment”. Former subpar. (C) redesignated (G).

Par. (5)(D) to (F). Pub. L. 105–244, § 306(a)(4), added subpars. (D) to (F). Former subpar. (D) redesignated (H).

Par. (5)(G). Pub. L. 105–244, § 306(a)(1), redesignated subpar. (C) as (G).

Par. (5)(H). Pub. L. 105–244, § 306(a)(1), (5), redesignated subpar. (D) as (H) and substituted “(G)” for “(C)”.

Par. (8). Pub. L. 105–244, § 301(c)(4)(D), substituted “section 1066d(1)” for “section 1132c–4(1)”.

Par. (9). Pub. L. 105–244, § 301(c)(4)(E), substituted “section 1066f” for “section 1132c–6”.

Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment

Amendment by Pub. L. 105–244 effective Oct. 1, 1998, except as otherwise provided in Pub. L. 105–244, see section 3 of Pub. L. 105–244, set out as a note under section 1001 of this title.