The date of the enactment of this section, and such date of enactment, referred to in subsec. (c)(2), is the date of enactment of Pub. L. 117–328, which was approved Dec. 29, 2022.

Pub. L. 117–328, div. T, title I, § 101(c), Dec. 29, 2022, 136 Stat. 5277, provided that: “The amendments made by this section [enacting this section] shall apply to plan years beginning after December 31, 2024.”