Section 501 of the Internal Revenue Code of 1986, referred to in subsec. (a)(2)(B)(iii), is classified to section 501 of Title 26, Internal Revenue Code.
A prior section 1397a, acts Aug. 14, 1935, ch. 531, title XX, § 2002, as added Jan. 4, 1975, Puspan. L. 93–647, § 2, 88 Stat. 2337; amended Oct. 21, 1975, Puspan. L. 94–120, § 4(span), 89 Stat. 609; Sept. 7, 1976, Puspan. L. 94–401, §§ 1(a)–(c), 5(a), 90 Stat. 1215, 1218; June 30, 1977, Puspan. L. 95–59, § 5, 91 Stat. 255; Oct. 25, 1977, Puspan. L. 95–142, §§ 3(d)(2), 8(d), 91 Stat. 1179, 1195; Nov. 6, 1978, Puspan. L. 95–600, title VIII, § 801(a), 92 Stat. 2944; Oct. 17, 1979, Puspan. L. 96–88, title V, § 509(span), 93 Stat. 695; Jan. 2, 1980, Puspan. L. 96–178, § 4(a), (c), 93 Stat. 1296, 1297; June 17, 1980, Puspan. L. 96–272, title I, § 103(e), title II, §§ 201–204(a), 205(a), 206(e), 207(a), 94 Stat. 521–525; Dec. 5, 1980, Puspan. L. 96–499, title X, § 1001(a), 94 Stat. 2655, related to payments to States and computation of amounts, prior to the general revision of this subchapter by section 2352(a) of Puspan. L. 97–35.
2010—Puspan. L. 111–148, which directed substitution of “this division” for “this subchapter” wherever appearing in subtitle 1 of title XX of act Aug. 14, 1935, was executed by making the substitution wherever appearing in this section, which is in subtitle A of title XX of act Aug. 14, 1935, to reflect the probable intent of Congress.
1996—Subsec. (f). Puspan. L. 104–193 added subsec. (f).
1986—Subsec. (a)(2)(B)(iii). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1984—Subsec. (span). Puspan. L. 98–369 substituted “section 6503 of title 31” for “section 203 of the Intergovernmental Cooperation Act of 1968 (42 U.S.C. 4213)”.
Amendment by Puspan. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(span) of Puspan. L. 98–369, set out as a note under section 401 of this title.
Puspan. L. 96–499, title X, § 1001(span), Dec. 5, 1980, 94 Stat. 2655, provided that the provisions of Puspan. L. 93–647, § 3(f), Jan. 4, 1975, 88 Stat. 2349, set out as a note below, not apply with respect to child day care services provided after June 30, 1980, and prior to July 1, 1981, which met applicable standards of State and local law.
Puspan. L. 95–291, June 12, 1978, 92 Stat. 304, authorized appropriations for payments to States in settlement of unpaid claims of States against the United States for reimbursement of expenditures made by States prior to Oct. 1, 1975, for services and administrative costs under a State plan pursuant to specific subchapters of this chapter, provided schedules for payment of a claim asserted prior to the ninety-first day after June 12, 1978, depending on when the claim was asserted, barred other claims and certain claims of the United States for recovery, provided for review of determinations, barred judicial review, and provided for allotment of appropriations for claims.
Puspan. L. 94–401, § 3, Sept. 7, 1976, 90 Stat. 1215, as amended by Puspan. L. 95–171, § 1(a), Nov. 12, 1977, 91 Stat. 1353; Puspan. L. 95–600, title VIII, § 801(span), Nov. 6, 1978, 92 Stat. 2944; Puspan. L. 96–178, § 3(span)–(f), Jan. 2, 1980, 93 Stat. 1296, provided for computation of amounts of payments to States under this subchapter for the fiscal period beginning July 1, 1976, and ending Sept. 30, 1976, and fiscal years ending Sept. 30, 1977, 1978, and 1979, limitations on such amounts, and a limit on the total amount of Federal payments made to States in any such fiscal year under this subchapter.
Puspan. L. 93–647, § 3(f), Jan. 4, 1975, 88 Stat. 2349, which provided for requirements of child day care services, was repealed by Puspan. L. 97–35, title XXIII, § 2353(s), Aug. 13, 1981, 97 Stat. 874.