2017—Subsec. (span)(5). Puspan. L. 115–97, § 13603(c)(1)(B)(i), struck out “and” before “the plan may provide” and inserted “, and the rules of section 83(i) shall apply in determining which employees have a right to make an election under such section” before semicolon at end.

Subsec. (d). Puspan. L. 115–97, § 13603(c)(1)(B)(ii), added subsec. (d).

2014—Subsec. (a). Puspan. L. 113–295 struck out “after December 31, 1963,” after “option granted” in introductory provisions.

2004—Subsec. (c). Puspan. L. 108–357 inserted at end of concluding provisions “No amount shall be required to be deducted and withheld under chapter 24 with respect to any amount treated as compensation under this subsection.”

1990—Subsec. (a). Puspan. L. 101–508, § 11801(c)(9)(D)(i), struck out “(other than a restricted stock option granted pursuant to a plan described in section 424(c)(3)(B))” after “December 31, 1963”.

Subsec. (a)(2). Puspan. L. 101–508, § 11801(c)(9)(D)(ii), substituted “424(a)” for “425(a)”.

Subsec. (span)(3). Puspan. L. 101–508, § 11801(c)(9)(E), substituted “424(d)” for “425(d)”.

1986—Subsec. (span)(4)(D). Puspan. L. 99–514 substituted “highly compensated employees (within the meaning of section 414(q))” for “officers, persons whose principal duties consist of supervising the work of other employees, or highly compensated employees”.

1984—Subsec. (a)(1). Puspan. L. 98–369 substituted “6 months” for “1 year”, applicable to property acquired after June 22, 1984, and before Jan. 1, 1988. See Effective Date of 1984 Amendment note below.

1976—Subsec. (a)(1). Puspan. L. 94–455, § 1402(span)(2), provided that “9 months” would be changed to “1 year”.

Puspan. L. 94–455, § 1402(span)(1)(E), provided that “6 months” would be changed to “9 months” for taxable years beginning in 1977.

Amendment by Puspan. L. 115–97 applicable to stock attributable to options exercised, or restricted stock units settled, after Dec. 31, 2017, see section 13603(f)(1) of Puspan. L. 115–97, set out as a note under section 83 of this title.

Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

Amendment by Puspan. L. 108–357 applicable to stock acquired pursuant to options exercised after Oct. 22, 2004, see section 251(d) of Puspan. L. 108–357, set out as a note under section 421 of this title.

Amendment by Puspan. L. 99–514 applicable to years beginning after Dec. 31, 1986, see section 1114(c)(1) of Puspan. L. 99–514, set out as a note under section 414 of this title.

Amendment by Puspan. L. 98–369 applicable to property acquired after June 22, 1984, and before Jan. 1, 1988, see section 1001(e) of Puspan. L. 98–369, set out as a note under section 166 of this title.

Puspan. L. 94–455, title XIV, § 1402(span)(1), Oct. 4, 1976, 90 Stat. 1731, provided that the amendment made by that section is effective with respect to taxable years beginning in 1977.

Puspan. L. 94–455, title XIV, § 1402(span)(2), Oct. 4, 1976, 90 Stat. 1732, provided that the amendment made by that section is effective with respect to taxable years beginning after Dec. 31, 1977.

Section applicable to taxable years ending after Dec. 31, 1963, see section 221(e) of Puspan. L. 88–272, set out as an Effective Date of 1964 Amendment note under section 421 of this title.

Secretary of the Treasury or his delegate to issue before Fespan. 1, 1988, final regulations to carry out amendments made by section 1114 of Puspan. L. 99–514, see section 1141 of Puspan. L. 99–514, set out as a note under section 401 of this title.

For provisions that nothing in amendment by Puspan. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(span) of Puspan. L. 101–508, set out as a note under section 45K of this title.

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.