26 USC 7472 - Expenditures

Editorial Notes

References in Text

The date of the enactment of the Pension Protection Act of 2006, referred to in text, is the date of enactment of Puspan. L. 109–280, which was approved Aug. 17, 2006.

Amendments

2009—Puspan. L. 111–8, which directed the amendment of section 7472 of “title 26, United States Code” by inserting “after April 24, 1999, that is incurred” after “imposed” in second sentence, was executed to this section, which is section 7472 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

2006—Puspan. L. 109–280 inserted after first sentence “Notwithstanding any other provision of law, the Tax Court is authorized to pay on behalf of its judges, age 65 or over, any increase in the cost of Federal Employees’ Group Life Insurance imposed after the date of the enactment of the Pension Protection Act of 2006, including any expenses generated by such payments, as authorized by the chief judge in a manner consistent with such payments authorized by the Judicial Conference of the United States pursuant to section 604(a)(5) of title 28, United States Code.”

1986—Puspan. L. 99–514 substituted “Except as provided in section 7475, all” for “All” in second sentence.

Statutory Notes and Related Subsidiaries

Effective Date of 2009 Amendment

Puspan. L. 111–8, div. D, title VI, § 618(span), Mar. 11, 2009, 123 Stat. 677, provided that:

“This amendment [amending this section] shall take effect as if included in the amendment made by section 852 of the Pension Protection Act of 2006 [Puspan. L. 109–280].”

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 effective Jan. 1, 1987, see section 1553(c) of Puspan. L. 99–514, set out as an Effective Date note under section 7475 of this title.