Amendments
2020—Subsec. (e). [Pub. L. 116–260] substituted “December 31, 2021” for “December 31, 2020”.
2019—Subsec. (e). [Pub. L. 116–94] substituted “December 31, 2020” for “December 31, 2017”.
2018—Subsec. (e). [Pub. L. 115–123] substituted “December 31, 2017” for “December 31, 2016”.
2015—Subsec. (e). [Pub. L. 114–113] substituted “December 31, 2016” for “December 31, 2014”.
2014—Subsec. (e). [Pub. L. 113–295] substituted “December 31, 2014” for “December 31, 2013”.
2013—Subsec. (e). [Pub. L. 112–240] substituted “December 31, 2013” for “December 31, 2011”.
2010—Subsec. (e). [Pub. L. 111–312] substituted “December 31, 2011” for “December 31, 2009”.
2008—Subsec. (e). [Pub. L. 110–343] substituted “December 31, 2009” for “December 31, 2008”.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
[Pub. L. 116–260, div. EE, title I, § 136(b)], Dec. 27, 2020, [134 Stat. 3053], 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. Q, title I, § 113(b)], Dec. 20, 2019, [133 Stat. 3229], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017.”
Effective Date of 2018 Amendment
[Pub. L. 115–123, div. D, title I, § 40303(b)], Feb. 9, 2018, [132 Stat. 146], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2016.”
Effective Date of 2015 Amendment
[Pub. L. 114–113, div. Q, title I, § 163(b)], Dec. 18, 2015, [129 Stat. 3066], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2014.”
Effective Date of 2014 Amendment
[Pub. L. 113–295, div. A, title I, § 117(b)], Dec. 19, 2014, [128 Stat. 4015], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013.”
Effective Date of 2013 Amendment
[Pub. L. 112–240, title III, § 307(b)], Jan. 2, 2013, [126 Stat. 2329], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011.”
Effective Date of 2010 Amendment
[Pub. L. 111–312, title VII, § 735(b)], Dec. 17, 2010, [124 Stat. 3318], provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009.”
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2005, see [section 405(e) of Pub. L. 109–432], set out as an Effective Date of 2006 Amendment note under section 38 of this title.