Amendments
2020—Subsec. (d). [Pub. L. 116–260] struck out subsec. (d). Text read as follows: “This section shall not apply with respect to taxable years beginning—
“(1) after December 31, 2010, and before January 1, 2020, or
“(2) after December 31, 2020.”
2019—Subsec. (c)(2). [Pub. L. 116–94, § 301(a)], substituted “$50” for “$30”.
Subsec. (d). [Pub. L. 116–94, § 301(b)], substituted “beginning—” for “beginning after December 31, 2010.” and added pars. (1) and (2).
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
[Pub. L. 116–260, div. EE, title I, § 103(b)], Dec. 27, 2020, [134 Stat. 3040], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”
Effective Date of 2019 Amendment
[Pub. L. 116–94, div. O, title III, § 301(d)], Dec. 20, 2019, [133 Stat. 3175], provided that: “The amendments made by this section [amending this section and section 3121 of this title] shall apply to taxable years beginning after December 31, 2019.”
Effective Date
[Pub. L. 110–142, § 5(c)], Dec. 20, 2007, [121 Stat. 1806], provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 2007.”