This Act, referred to in subsec. (c), probably means subtitle A (§§ 4001–4029) of title IV of div. A of Puspan. L. 116–136, known as the Coronavirus Economic Stabilization Act of 2020, which is classified principally to this part. For complete classification of this Act to the Code, see section 4001 of Puspan. L. 116–136, set out as a Short Title note under section 9001 of this title, and Tables.

2022—Subsec. (c). Puspan. L. 117–103 substituted “semiannual” for “quarterly” and inserted at end “This subsection shall have no force or effect after December 31, 2027.”