Section, added [Pub. L. 105–34, title II, § 226(a)], Aug. 5, 1997, [111 Stat. 821]; amended [Pub. L. 105–206, title VI, § 6004(g)(2)]–(4), July 22, 1998, [112 Stat. 796]; [Pub. L. 106–78, title VII, § 752(b)(11)], Oct. 22, 1999, [113 Stat. 1169]; [Pub. L. 106–170, title V, § 509], Dec. 17, 1999, [113 Stat. 1924]; [Pub. L. 107–110, title X, § 1076(t)], Jan. 8, 2002, [115 Stat. 2092]; [Pub. L. 107–147, title VI, § 608(a)], Mar. 9, 2002, [116 Stat. 60]; [Pub. L. 108–311, title III, § 304(a)], title IV, § 406(c), Oct. 4, 2004, [118 Stat. 1179], 1189; [Pub. L. 109–58, title XIII, § 1303(c)(2)], (3), Aug. 8, 2005, [119 Stat. 997]; [Pub. L. 109–432, div. A, title I, § 107(a)], (b)(1), Dec. 20, 2006, [120 Stat. 2938]; [Pub. L. 110–234, title XV, § 15316(c)(2)], May 22, 2008, [122 Stat. 1511]; [Pub. L. 110–246, § 4(a)], title XV, § 15316(c)(2), June 18, 2008, [122 Stat. 1664], 2273; [Pub. L. 110–343, div. C, title III, § 313(b)(3)], Oct. 3, 2008, [122 Stat. 3872]; [Pub. L. 111–5, div. B, title I, § 1531(c)(3)], Feb. 17, 2009, [123 Stat. 360]; [Pub. L. 114–95, title IX, § 9215(uu)(3)], Dec. 10, 2015, [129 Stat. 2183], related to credit to holders of qualified zone academy bonds.