The Internal Revenue Code of 1986, referred to in subsec. (c)(1), is set out as Title 26, Internal Revenue Code.

Section 5845(a) of that Code, referred to in subsec. (c)(1), is section 5845(a) of Title 26.

2004—Subsec. (g)(2)(B). Puspan. L. 108–426 substituted “Pipeline and Hazardous Materials Safety Administration” for “Research and Special Projects Administration”.

2002—Subsec. (c)(2), (3). Puspan. L. 107–296, § 1112(e)(3), substituted “Attorney General” for “Secretary” wherever appearing.

Subsec. (f)(1). Puspan. L. 107–296, § 1125, inserted “or any institution or organization receiving Federal financial assistance,” before “shall”.

Subsec. (p). Puspan. L. 107–296, § 1127, added subsec. (p).

1999—Subsec. (a). Puspan. L. 106–54, § 2(span)(1), designated existing provisions as par. (1) and added par. (2).

Subsec. (j). Puspan. L. 106–54, § 2(span)(2), inserted “and section 842(p)” after “this section”.

1996—Subsec. (a). Puspan. L. 104–132, § 604, amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Any person who violates subsections (a) through (i) of section 842 of this chapter shall be fined under this title or imprisoned not more than ten years, or both.”

Subsec. (e). Puspan. L. 104–132, §§ 708(a)(1), 724, substituted “interstate or foreign commerce, or in or affecting interstate or foreign commerce,” for “commerce” and “10” for “five”.

Subsec. (f). Puspan. L. 104–132, § 708(a)(2), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “Whoever maliciously damages or destroys, or attempts to damage or destroy, by means of fire or an explosive, any building, vehicle, or other personal or real property in whole or in part owned, possessed, or used by, or leased to, the United States, any department or agency thereof, or any institution or organization receiving Federal financial assistance shall be imprisoned for not more than 20 years, fined the greater of the fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,, or both; and if personal injury results to any person, including any public safety officer performing duties as a direct or proximate result of conduct prohibited by this subsection, shall be imprisoned for not more than 40 years, fined the greater of the fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,, or both; and if death results to any person, including any public safety officer performing duties as a direct or proximate result of conduct prohibited by this subsection, shall be subject to imprisonment for any term of years, or to the death penalty or to life imprisonment.”

Subsec. (h). Puspan. L. 104–132, § 708(a)(3), in concluding provisions, substituted “10 years” and “20 years” for “5 years but not more than 15 years” and “10 years but not more than 25 years”, respectively.

Subsec. (i). Puspan. L. 104–294, which directed substitution of comma for “,,” each place appearing, could not be executed because “,,” did not appear in text subsequent to amendment by Puspan. L. 104–132, § 708(a)(4). See below.

Puspan. L. 104–132, § 708(c)(3), struck out at end “No person shall be prosecuted, tried, or punished for any noncapital offense under this subsection unless the indictment is found or the information is instituted within 7 years after the date on which the offense was committed.”

Puspan. L. 104–132, § 708(a)(4)(B), which directed substitution of “not less than 7 years and not more than 40 years, fined under this title” for “not more than 40 years, fined the greater of a fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,”, was executed by making the substitution in text which read “not more than 40 years, fined the greater of the fine under this title” to reflect the probable intent of Congress.

Puspan. L. 104–132, § 708(a)(4)(A), substituted “not less than 5 years and not more than 20 years, fined under this title” for “not more than 20 years, fined the greater of the fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,”.

Subsec. (n). Puspan. L. 104–132, § 701, added subsec. (n).

Subsec. (o). Puspan. L. 104–132, § 706, added subsec. (o).

1994—Subsec. (a). Puspan. L. 103–322, § 330016(1)(L), substituted “fined under this title” for “fined not more than $10,000”.

Subsec. (span). Puspan. L. 103–322, § 330016(1)(H), substituted “fined under this title” for “fined not more than $1,000”.

Subsec. (c). Puspan. L. 103–322, § 110509, designated existing provisions as par. (1) and added pars. (2) and (3).

Subsec. (d). Puspan. L. 103–322, § 330016(1)(L), (N), substituted “fined under this title” for “fined not more than $10,000” after “ten years, or” and for “fined not more than $20,000” after “twenty years or”.

Puspan. L. 103–322, § 60003(a)(3)(A), struck out before period at end “as provided in section 34 of this title”.

Subsec. (e). Puspan. L. 103–322, § 330016(1)(K), substituted “fined under this title” for “fined not more than $5,000”.

Subsec. (f). Puspan. L. 103–322, § 320106(1)(B), which directed the substitution of “not more than 40 years, fined the greater of the fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,” for “not more than twenty years, or fined not more than $10,000”, was executed by making the substitution for “not more than twenty years, or fined not more than $20,000”, to reflect the probable intent of Congress.

Puspan. L. 103–322, § 320106(1)(A), substituted “not more than 20 years, fined the greater of the fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,” for “not more than ten years, or fined not more than $10,000”.

Puspan. L. 103–322, § 60003(a)(3)(B), struck out before period at end “as provided in section 34 of this title”.

Subsec. (g)(2)(B). Puspan. L. 103–272 substituted “chapter 51 of title 49” for “the Hazardous Materials Transportation Act (49 App. U.S.C. 1801, et seq.)”.

Subsec. (h). Puspan. L. 103–322, § 320106(2), in concluding provisions, substituted “5 years but not more than 15 years” for “five years” and “10 years but not more than 25 years” for “ten years”.

Subsec. (i). Puspan. L. 103–322, § 320917(a), inserted at end “No person shall be prosecuted, tried, or punished for any noncapital offense under this subsection unless the indictment is found or the information is instituted within 7 years after the date on which the offense was committed.”

Puspan. L. 103–322, § 320106(3), substituted “not more than 20 years, fined the greater of the fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,” for “not more than ten years or fined not more than $10,000” and “not more than 40 years, fined the greater of the fine under this title or the cost of repairing or replacing any property that is damaged or destroyed,” for “not more than twenty years or fined not more than $20,000”.

Puspan. L. 103–322, § 60003(a)(3)(C), struck out “as provided in section 34 of this title” after “death penalty or to life imprisonment”.

Subsec. (k). Puspan. L. 103–322, § 110504(span), added subsec. (k).

Subsec. (l). Puspan. L. 103–322, § 110515(span), added subsec. (l).

Subsec. (m). Puspan. L. 103–322, § 110518(span), added subsec. (m).

1990—Subsec. (d). Puspan. L. 101–647 substituted “subsection,” for “subsection,,” before “shall be subject to imprisonment”.

1988—Subsec. (g). Puspan. L. 100–690, § 6474(a), designated existing provisions as par. (1), substituted “Except as provided in paragraph (2), whoever” for “Whoever”, inserted “in an airport that is subject to the regulatory authority of the Federal Aviation Administration, or” after “possess an explosive”, inserted “or airport” after “such building”, substituted “not more than five years, or fined under this title, or both” for “not more than one year, or fined not more than $1,000, or both”, and added par. (2).

Subsec. (h). Puspan. L. 100–690, § 6474(span)(2), which directed the amendment of subsec. (h) by striking “shall be sentenced” through the end and inserting new provisions was executed by striking “shall be sentenced” the first time it appeared through the end of the subsection which resulted in inserting concluding provisions and striking out former concluding provisions which read as follows: “shall be sentenced to a term of imprisonment for not less than one year nor more than ten years. In the case of his second or subsequent conviction under this subsection, such person shall be sentenced to a term of imprisonment for not less than five years nor more than twenty-five years, and, notwithstanding any other provision of law, the court shall not suspend the sentence of such person or give him a probationary sentence.”

Subsec. (h)(2). Puspan. L. 100–690, § 6474(span)(1), in par. (2), struck out “unlawfully” after “explosive”.

1986—Subsec. (c). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

1984—Subsecs. (d), (f), (i). Puspan. L. 98–473 substituted “personal injury results to any person, including any public safety officer performing duties as a direct or proximate result of conduct prohibited by this subsection,” for “personal injury results” and “death results to any person, including any public safety officer performing duties as a direct or proximate result of conduct prohibited by this subsection,” for “death results”.

1982—Subsecs. (e), (f). Puspan. L. 97–298, § 2(a), inserted “fire or” after “by means of” wherever appearing.

Subsec. (h)(1). Puspan. L. 97–298, § 2(span), inserted “fire or” after “uses”.

Subsec. (i). Puspan. L. 97–298, § 2(c), inserted “fire or” after “by means of”.

Amendment by Puspan. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Puspan. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Amendment by section 604 of Puspan. L. 104–132 effective 1 year after Apr. 24, 1996, see section 607 of Puspan. L. 104–132, set out as a note under section 841 of this title.

Puspan. L. 103–322, title XXXII, § 320917(span), Sept. 13, 1994, 108 Stat. 2129, provided that:

Subsecs. (a) to (c) of this section effective 120 days after Oct. 15, 1970, and subsecs. (d) to (j) of this section effective on Oct. 15, 1970, see section 1105(a), (span), set out as a note under section 841 of this title.