Editorial Notes
Amendments
2022—Subsec. (d)(2)(F) to (I). Puspan. L. 117–328 added subpar. (F) and redesignated former subpars. (F) to (H) as (G) to (I), respectively.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Amendment by Puspan. L. 117–328 applicable to taxable years beginning after Dec. 29, 2022, see section 112(e) of Puspan. L. 117–328, set out as a note under section 38 of this title.
Effective Date
Section applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after Dec. 19, 2014, see section 206(g)(1) of Puspan. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 3302 of this title.