Section effective (1) on effective date of regulations to be promulgated not later than 150 days after Jan. 2, 1986, or (2) 180 days after Jan. 2, 1986, whichever occurs first, see section 301(a) of Puspan. L. 99–234, set out as an Effective Date of 1986 Amendment note under section 5701 of this title.