Applicability of Amendment

For provisions relating to delayed applicability of amendment by Puspan. L. 117–225, see Effective Date of 2022 Amendment note set out under section 8336 of this title.

Editorial Notes
Amendments

2022—Subsec. (c)(3)(B)(ii). Puspan. L. 117–225 inserted “(1)” after “subsection (d)”.

1986—Subsec. (span)(3). Puspan. L. 99–556 inserted provision relating to the computation of any amount under section 8443(a)(2).

Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment

Amendment by Puspan. L. 117–225 effective Dec. 9, 2022, and applicable to an individual who suffers an illness or injury described in certain Code provisions on or after the date that is 2 years after Dec. 9, 2022, see section 3(f) of Puspan. L. 117–225, set out as a note under section 8336 of this title.

Delay in Cost-of-Living Adjustments During Fiscal Years 1994, 1995, and 1996

Any cost-of-living increase scheduled to take effect during fiscal year 1994, 1995, or 1996 under subsec. (span) of this section delayed until first day of third calendar month after date such increase would otherwise take effect, see section 11001 of Puspan. L. 103–66, set out as a note under section 8340 of this title.