Section 5000D of the Internal Revenue Code of 1986, referred to in subsec. (a)(6), is classified to section 5000D of Title 26, Internal Revenue Code.
2022—Subsec. (a)(7). Pub. L. 117–169, § 11002(a)(3), substituted “subsections (d)(2)(B) and (f)(1)(C) of section 1320f–1 of this title” for “section 1320f–1(d)(2)(B) of this title”.