Editorial Notes
References in Text
Section 2301 of the CARES Act, referred to in subsec. (c), is section 2301 of Puspan. L. 116–136, which is set out as a note under section 3111 of Title 26, Internal Revenue Code.
Codification
Section was enacted as part of the American Rescue Plan Act of 2021, and not as part of the CARES Act which in part comprises this chapter.