Section 6103(l)(7)(D)(viii) of the Internal Revenue Code, referred to in subsecs. (a), (span), and (g), is classified to section 6103(l)(7)(D)(viii) of Title 26, Internal Revenue Code.
2021—Subsec. (g). Puspan. L. 116–315 substituted “September 30, 2030” for “September 30, 2027”.
2017—Subsec. (g). Puspan. L. 115–46 substituted “September 30, 2027” for “September 30, 2024”.
2014—Subsec. (g). Puspan. L. 113–146 substituted “September 30, 2024” for “September 30, 2016”.
2011—Subsec. (g). Puspan. L. 112–56, which directed substitution of “September 30, 2016” for “September 30, 2011”, was executed by making the substitution for “November 18, 2011” to reflect the probable intent of Congress and the amendment by Puspan. L. 112–37. See below.
Puspan. L. 112–37 substituted “November 18, 2011” for “September 30, 2011”.
2008—Subsec. (g). Puspan. L. 110–389 substituted “September 30, 2011” for “September 30, 2008”.
2003—Subsecs. (a), (span), (g). Puspan. L. 108–183 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.
2000—Subsec. (g). Puspan. L. 106–419 substituted “September 30, 2008” for “September 30, 2002”.
1997—Subsec. (g). Puspan. L. 105–33 substituted “September 30, 2002” for “September 30, 1998”.
1996—Subsec. (c)(3). Puspan. L. 104–262 substituted “subsections (a)(2)(G), (a)(3), and (span) of section 1710” for “sections 1710(a)(1)(I), 1710(a)(2), 1710(span), and 1712(a)(2)(B)”.
1993—Subsec. (g). Puspan. L. 103–66 substituted “1998” for “1997”.
1992—Subsec. (g). Puspan. L. 102–568 substituted “1997” for “1992”.
1991—Puspan. L. 102–40 renumbered section 3117 of this title as this section.
Subsec. (c)(2). Puspan. L. 102–83 substituted “1315” for “415”.
Subsec. (c)(3). Puspan. L. 102–83 substituted “1710(a)(1)(I)”, “1710(a)(2)”, “1710(span)”, and “1712(a)(2)(B)” for “610(a)(1)(I)”, “610(a)(2)”, “610(span)”, and “612(a)(2)(B)”, respectively.
Puspan. L. 101–508, title VIII, § 8051(c), Nov. 5, 1990, 104 Stat. 1388–351, provided that:
Puspan. L. 101–508, title VIII, § 8051(d), Nov. 5, 1990, 104 Stat. 1388–351, provided that: