Editorial Notes
References in Text
Section 205 of the Federal-State Extended Unemployment Compensation Act of 1970, referred to in subsec. (e)(2), is section 205 of Puspan. L. 91–373, which is set out in a note under section 3304 of Title 26, Internal Revenue Code.
Codification
Section is comprised of section 2108 of Puspan. L. 116–136. Subsec. (f) of section 2108 of Puspan. L. 116–136 amended section 3306 of Title 26, Internal Revenue Code.
Amendments
2021—Subsec. (span)(2). Puspan. L. 117–2 substituted “September 6, 2021” for “March 14, 2021”.
2020—Subsec. (span)(2). Puspan. L. 116–260 substituted “March 14, 2021” for “December 31, 2020”.