Effective Date
Section, except as otherwise provided, effective with respect to payments due with respect to wages paid after Dec. 31, 1986, including wages paid after such date by a State (or political subdivision thereof) that modified its agreement pursuant to section 418(e)(2) of Title 42, The Public Health and Welfare, see [section 9002(d) of Pub. L. 99–509], set out as an Effective Date of 1986 Amendment note under section 418 of Title 42.