Provisions similar to those in this section were contained in section 11163 of this title prior to the general amendment of this subtitle by Puspan. L. 104–88, § 102(a).

A prior section 11161, added Puspan. L. 96–448, title III, § 302(a), Oct. 14, 1980, 94 Stat. 1934, related to Railroad Accounting Principles Board, prior to the general amendment of this subtitle by Puspan. L. 104–88, § 102(a).

Section effective Jan. 1, 1996, except as otherwise provided in Puspan. L. 104–88, see section 2 of Puspan. L. 104–88, set out as a note under section 1301 of this title.