Effective Date
[Pub. L. 95–128, title V, § 512(c)], Oct. 12, 1977, [91 Stat. 1142], provided that: “The amendment made by subsection (a) [enacting this section] shall become effective as of January 1, 1977.”
Refund of Tax Payments Prior to October 12, 1977, Barred; Federal Officers or Employees Not Liable for Such Payments
[Pub. L. 95–128, title V, § 512(b)], Oct. 12, 1977, [91 Stat. 1142], provided that: “Notwithstanding any other provision of law, no State, Commonwealth, territory, possession, district, or local political subdivision which has received, prior to the date of enactment of this Act [Oct. 12, 1977], tax payments from the Department of Agriculture based on property held by the Farmers Home Administration shall be liable for, or be obligated to refund, the amount of any such payment, which, if it had been made after the date of enactment of this Act, would have been authorized by the provisions of section 528 of the Housing Act of 1949 [this section], and no officer or employee of the United States shall incur or be under any liability by reason of having made or authorized any such payments.”