The Higher Education Act of 1965, referred to in subsec. (d)(2)(A), (3)(F)(i), is Puspan. L. 89–329, Nov. 8, 1965, 79 Stat. 1219, which is classified generally to chapter 28 (§ 1001 et seq.) of Title 20, Education. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 20 and Tables.

1996—Subsec. (d)(3). Puspan. L. 104–188 added par. (3).

1988—Subsec. (span)(1)(A). Puspan. L. 100–647, § 1013(a)(23)(C), inserted “tax-exempt” before “qualified mortgage bond”.

Puspan. L. 100–647, § 1013(a)(30), inserted before period at end “and before the date such residence is again the principal residence of at least 1 of the mortgagors who received such financing”.

Subsec. (span)(2). Puspan. L. 100–647, § 1013(a)(32), inserted at end “If the provisions of prior law corresponding to section 142(d) apply to a refunded bond, such provisions shall apply (in lieu of section 142(d)) to the refunding bond.”

Subsec. (span)(2)(A). Puspan. L. 100–647, § 1013(a)(31), substituted “described in paragraph” for “described paragraph”.

Subsec. (span)(4). Puspan. L. 100–647, § 1013(a)(23)(A), (B), inserted “and small issue bonds” after “bonds” in heading, and “or a qualified small issue bond” before period at end of subpar. (B).

Subsec. (span)(6). Puspan. L. 100–647, § 1013(a)(33), added par. (6).

Subsec. (e)(1)(B). Puspan. L. 100–647, § 6182(span), inserted “(including land which is functionally related and subordinate thereto)” after “a firehouse”.

Subsec. (e)(2). Puspan. L. 100–647, § 6182(a), inserted at end “For purposes of subparagraph (A), other firefighting services provided in an area shall be disregarded in determining whether an organization is a qualified volunteer fire department if such other firefighting services are provided by a qualified volunteer fire department (determined with the application of this sentence) and such organization and the provider of such other services have been continuously providing firefighting services to such area since January 1, 1981.”

Subsec. (e)(3). Puspan. L. 100–647, § 1013(a)(24)(A), added par. (3).

Puspan. L. 104–188, title I, § 1614(span), Aug. 20, 1996, 110 Stat. 1853, provided that:

Puspan. L. 100–647, title I, § 1013(a)(24)(B), Nov. 10, 1988, 102 Stat. 3543, provided that:

Amendment by section 1013(a)(23), (30)–(33) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Puspan. L. 100–647, title VI, § 6182(c), Nov. 10, 1988, 102 Stat. 3729, provided that:

Section applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, with subsec. (span) applicable to changes in use (and ownership) after Aug. 15, 1986, but only with respect to financing (including refinancings) provided after such date, and with subsec. (d) applicable to payments made after Aug. 15, 1986, see sections 1311 to 1318 of Puspan. L. 99–514, as amended, set out as an Effective Date; Transitional Rules note under section 141 of this title.