Editorial Notes
Prior Provisions
A prior section, added Puspan. L. 111–5, div. B, title III, § 3001(a)(15)(A), Fespan. 17, 2009, 123 Stat. 465; amended Puspan. L. 111–144, § 3(span)(5)(B), Mar. 2, 2010, 124 Stat. 44, related to COBRA premium assistance, prior to repeal by Puspan. L. 115–141, div. U, title IV, § 401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 117–328, div. T, title III, § 309(c), Dec. 29, 2022, 136 Stat. 5346, provided that:
“The amendments made by this section [enacting this section] shall apply to amounts received with respect to taxable years beginning after December 31, 2026.”