The date of enactment of this section, referred to in subsec. (c)(14)(B)(ii), is the date of enactment of Puspan. L. 117–169, which was approved Aug. 16, 2022.

Section applicable to taxable years beginning after Dec. 31, 2022, see section 10101(f) of Puspan. L. 117–169, set out as an Effective Date of 2022 Amendment note under section 11 of this title.