Sections 36B(c)(2)(C) and 5000A(e)(2) of title 26, section 6103(l)(21) of title 26, and section 5000A of title 26, referred to in subsecs. (a)(3) and (b)(3)(A), (5), were in the original “sections 36B(c)(2)(C) and 5000A(e)(2)”, “section 6103(l)(21)”, and “section 5000A”, respectively, and were translated as if they had been followed by “of the Internal Revenue Code of 1986”, to reflect the probable intent of Congress.
This title, referred to in subsecs. (f)(2)(B) and (i)(1), is title I of Pub. L. 111–148,
Section 1513, referred to in subsec. (i)(1), means section 1513 of Pub. L. 111–148.
2016—Subsec. (b)(3)(B), (C). Pub. L. 114–255 added subpar. (B) and redesignated former subpar. (B) as (C).
Committee on Education and Labor of House of Representatives changed to Committee on Education and the Workforce of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress,
Amendment by Pub. L. 114–255 applicable to applications for enrollment made after
Pub. L. 113–46, div. B, § 1001,