 So in original. Probably should be followed by another closing parenthesis.

to all such plans with respect to such employee during such taxable year as do not exceed $300.

 So in original. Another closing parenthesis probably should precede the period.

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable to taxable years beginning after Dec. 29, 2022, see section 112(e) of Pub. L. 117–328, set out as an Effective Date of 2022 Amendment note under section 38 of this title.