Pub. L. 117-328 Dec. 29, 2022

136 Stat. 5286 · Changed 44 sections of the Code

Bill H.R. 2617 · Senate report S. Rept. 117-164 · Bluebook JCT general explanation (2023)

§ 25B Elective deferrals and IRA contributions by certain individuals

  • (d)(1) Pub. L. 117–328, § 103(e)(1), which directed the substitution of “the amount of contributions made before January 1…

§ 38 General business credit

  • (b)(41) Pub. L. 117–328 added par. (41).

§ 45AA Military spouse retirement plan eligibility credit for small employers

§ 45E Small employer pension plan startup costs

  • (d)(3)(A) Pub. L. 117–328, § 111(a), substituted “effective with respect to the eligible employer” for “effective”.
  • (e)(2) Pub. L. 117–328, § 102(c), amended par. (2) generally. Prior to amendment, text read as follows: “No deduction shall be…
  • (e)(4) Pub. L. 117–328, § 102(a), added par. (4).
  • (f) Pub. L. 117–328, § 102(b), added subsec. (f).

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (d)(3) Pub. L. 117–328, § 127(e)(3), added par. (3).
  • (p)(6) Pub. L. 117–328, § 331(c)(1), added par. (6).
  • (q)(2) Pub. L. 117–328, § 323(d)(2), added concluding provisions.
  • (q)(3) Pub. L. 117–328, § 323(b), designated existing provisions as subpar. (A) and inserted heading, redesignated former…
  • (t)(2)(A) Pub. L. 117–328, § 323(d)(1), added concluding provisions.
  • (t)(2)(A)(ix) Pub. L. 117–328, § 333(a), added cl. (ix).
  • (t)(2)(H)(v)(I) Pub. L. 117–328, § 311(a), substituted “may, at any time during the 3-year period beginning on the day after the date…
  • (t)(2)(H)(vi)(IV) Pub. L. 117–328, § 401(b)(1), substituted “403(b)(7)(A)(i)” for “403(b)(7)(A)(ii)”.
  • (t)(2)(I) Pub. L. 117–328, § 115(a), added subpar. (I).
  • (t)(2)(J) Pub. L. 117–328, § 127(e)(2), added subpar. (J).
  • (t)(2)(K) Pub. L. 117–328, § 314(a), added subpar. (K).
  • (t)(2)(L) Pub. L. 117–328, § 326(a), added subpar. (L).
  • (t)(2)(M) Pub. L. 117–328, § 331(a)(1), added subpar. (M).
  • (t)(2)(N) Pub. L. 117–328, § 334(c), added subpar. (N).
  • (t)(4)(C) Pub. L. 117–328, § 323(a), added subpar. (C).
  • (t)(6) Pub. L. 117–328, § 332(b)(1), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
  • (t)(8)(F) Pub. L. 117–328, § 331(b)(1), added subpar. (F).
  • (t)(10) Pub. L. 117–328, § 308(b), substituted “and private sector firefighters” for “in governmental plans” in heading.
  • (t)(10)(A) Pub. L. 117–328, § 329(a), substituted “age 50 or 25 years of service under the plan, whichever is earlier” for “age…
  • (t)(10)(A) Pub. L. 117–328, § 308(a), substituted “414(d)) or a distribution from a plan described in clause (iii), (iv), or (vi)…
  • (t)(10)(B)(i) Pub. L. 117–328, § 330(a), substituted “emergency medical services, or services as a corrections officer or as a…
  • (t)(11) Pub. L. 117–328, § 331(a)(2), added par. (11).

§ 139C Certain disability-related first responder retirement payments

§ 170 Charitable, etc., contributions and gifts

  • (f)(19) Pub. L. 117–328, § 605(b), added par. (19).
  • (h)(7) Pub. L. 117–328, § 605(a)(1), added par. (7).

§ 219 Retirement savings

§ 223 Health savings accounts

  • (c)(1)(B)(ii) Pub. L. 117–328, § 4151(b), which directed the substitution of “(in the case of months or plan years to which paragraph…
  • (c)(2)(E) Pub. L. 117–328, § 4151(a), substituted “In the case of—” and cls. (i) and (ii) for “In the case of plan years…

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a)(9)(B)(iv) Pub. L. 117–328, § 327(a), amended cl. (iv) generally. Prior to amendment, text read as follows: “If the designated…
  • (a)(9)(B)(iv)(I) Pub. L. 117–328, § 107(b), substituted “the applicable age” for “age 72”.
  • (a)(9)(C)(i)(I) Pub. L. 117–328, § 107(a), substituted “the applicable age” for “age 72”.
  • (a)(9)(C)(ii)(I) Pub. L. 117–328, § 107(b), substituted “the applicable age” for “age 72”.
  • (a)(9)(C)(v) Pub. L. 117–328, § 107(c), added cl. (v).
  • (a)(9)(H)(iv)(II) Pub. L. 117–328, § 337(a), substituted “no beneficiary” for “no individual”.
  • (a)(9)(H)(v) Pub. L. 117–328, § 337(b), inserted concluding provisions.
  • (a)(9)(J) Pub. L. 117–328, § 201(a), added subpar. (J).
  • (a)(31)(B)(ii) Pub. L. 117–328, § 304(a), substituted “$7,000” for “$5,000”.
  • (a)(35) Pub. L. 117–328, § 123(a), added subpar. (I).
  • (a)(39) Pub. L. 117–328, § 334(a), added par. (39).
  • (b)(2) Pub. L. 117–328, § 317(a), inserted at end “In the case of an individual who owns the entire interest in an…
  • (b)(3) Pub. L. 117–328, § 316(a), added par. (3).
  • (k)(2)(B)(i)(VII) Pub. L. 117–328, § 334(b)(1), added subcl. (VII).
  • (k)(2)(D)(ii) Pub. L. 117–328, § 125(c), substituted “2” for “3”.
  • (k)(4)(A) Pub. L. 117–328, § 113(a), inserted “(other than a de minimis financial incentive (not paid for with plan assets)…
  • (k)(11)(B)(i)(I) Pub. L. 117–328, § 117(g)(1), inserted before comma at end “(after the application of any election under section…
  • (k)(11)(B)(i)(III) (k)(11)(B)(i)(IV) Pub. L. 117–328, § 116(b)(2), (3), added subcl. (III), redesignated former subcl. (III) as (IV), and substituted “…
  • (k)(11)(E) Pub. L. 117–328, § 117(g)(2), added subpar. (E).
  • (k)(12)(G) Pub. L. 117–328, § 401(b)(2), substituted “the contribution requirements under subparagraph (B) or (C)” for “the…
  • (k)(13)(D)(iv) Pub. L. 117–328, § 401(b)(3), substituted “and (G)” for “and (F)”.
  • (k)(14)(C) Pub. L. 117–328, § 312(a), added subpar. (C).
  • (k)(15)(B)(i) Pub. L. 117–328, § 125(a)(2)(B)(ii), in introductory provisions, inserted “, or by reason of such paragraph and section…
  • (k)(15)(B)(i)(II) Pub. L. 117–328, § 401(a)(2)(A), substituted “paragraphs (2), (11), and (12) of subsection (m)” for “subsection (m)(2)”.
  • (k)(15)(B)(iii) Pub. L. 117–328, § 401(a)(2)(B), substituted “under the plan” for “under the arrangement”.
  • (k)(15)(B)(iv) Pub. L. 117–328, § 401(a)(2)(C), substituted “paragraph (2)(D)” for “section 410(a)(1)(A)(ii)”.
  • (k)(16) Pub. L. 117–328, § 121(a), added par. (16).
  • (m)(4)(A)(iii) Pub. L. 117–328, § 110(a), added cl. (iii).
  • (m)(4)(D) Pub. L. 117–328, § 110(b), added subpar. (D).
  • (m)(12)(B) (m)(12)(C) Pub. L. 117–328, § 401(a)(1), added subpar. (B) and redesignated former subpar. (B) as (C).
  • (m)(13) (m)(14) Pub. L. 117–328, § 110(c), added par. (13) and redesignated former par. (13) as (14).

§ 402 Taxability of beneficiary of employees’ trust

  • (c)(12) Pub. L. 117–328, § 301(b)(2), added par. (12).
  • (c)(13) Pub. L. 117–328, § 331(b)(2), added par. (13).
  • (g)(1) Pub. L. 117–328, § 603(b)(1), struck out subpar. (C). Text read as follows: “In addition to subparagraph (A), in the…
  • (h)(1)(C) Pub. L. 117–328, § 601(b)(1), added subpar. (C).
  • (h)(3) Pub. L. 117–328, § 601(b)(2), inserted “(or section 408A(d) in the case of an individual retirement plan designated as…
  • (l)(5)(A) Pub. L. 117–328, § 328(a), amended subpar. (A) generally. Prior to amendment, text read as follows: “Paragraph (1)…

§ 402A Optional treatment of elective deferrals as Roth contributions

  • (a) Pub. L. 117–328, § 604(a), added pars. (2) and (3) and redesignated former par. (2) as (4).
  • (b)(1) Pub. L. 117–328, § 604(b), inserted “, or to have made on the employee’s behalf,” after “elect to make” and “, or of…
  • (c)(1) Pub. L. 117–328, § 604(c), inserted “, matching contribution, or nonelective contribution” after “elective deferral” in…
  • (d)(5) Pub. L. 117–328, § 325(a), added par. (5).
  • (e) Pub. L. 117–328, § 127(e)(1), added subsec. (e). Former subsec. (e) redesignated (f).
  • (f) Pub. L. 117–328, § 127(e)(1), redesignated subsec. (e) as (f).
  • (f)(3) Pub. L. 117–328, § 604(d), added par. (3).

§ 403 Taxation of employee annuities

  • (a)(6) Pub. L. 117–328, § 334(b)(2), added par. (6).
  • (b)(7) Pub. L. 117–328, § 128(b), struck out “for regulated investment company stock” after “Custodial accounts” in heading.
  • (b)(7)(A) Pub. L. 117–328, § 128(a), in introductory provisions, substituted “if the amounts are to be held in that custodial…
  • (b)(7)(A)(i)(V) Pub. L. 117–328, § 602(b)(1), substituted “subject to the provisions of paragraph (17)” for “in the case of…
  • (b)(7)(A)(i)(VII) Pub. L. 117–328, § 334(b)(3), added subcl. (VII).
  • (b)(7)(D) Pub. L. 117–328, § 312(b)(1), added subpar. (D).
  • (b)(11) Pub. L. 117–328, § 602(b)(2)(B), in concluding provisions, struck out “Such contract may not provide for the…
  • (b)(11) Pub. L. 117–328, § 312(b)(2), in concluding provisions, inserted at end “In determining whether a distribution is upon…
  • (b)(11)(B) Pub. L. 117–328, § 602(b)(2)(A), substituted “subject to the provisions of paragraph (17), in” for “in”.
  • (b)(11)(E) Pub. L. 117–328, § 334(b)(4), added subpar. (E).
  • (b)(12)(A) Pub. L. 117–328, § 125(a)(2)(B)(i), which directed that the “last sentence” of subpar. (A) be amended by inserting “and…
  • (b)(12)(A) Pub. L. 117–328, § 113(b), in concluding provisions, inserted at end “A plan shall not fail to satisfy clause (ii)…
  • (b)(12)(A) Pub. L. 117–328, § 110(e), in concluding provisions, inserted at end “The fact that the employer offers matching…
  • (b)(12)(D) Pub. L. 117–328, § 125(a)(2)(A), added subpar. (D).
  • (b)(15) Pub. L. 117–328, § 106(a), added par. (15).
  • (b)(16) Pub. L. 117–328, § 121(b), added par. (16).
  • (b)(17) Pub. L. 117–328, § 602(a), added par. (17).

§ 408 Individual retirement accounts

  • (b) Pub. L. 117–328, § 107(d), in concluding provisions, substituted “the applicable age (determined under section…
  • (d)(3)(G) Pub. L. 117–328, § 332(b)(2), substituted “72(t)(6)(A)” for “72(t)(6)”.
  • (d)(8)(F) Pub. L. 117–328, § 307(a), added subpar. (F).
  • (d)(8)(G) Pub. L. 117–328, § 307(b), added subpar. (G).
  • (e)(2)(A)(iii) Pub. L. 117–328, § 322(a), added cl. (iii).
  • (k)(7) (k)(8) (k)(9) (k)(10) Pub. L. 117–328, § 601(b)(3), added par. (7) and redesignated former pars. (7) to (9) as (8) to (10), respectively.
  • (o)(5)(A) Pub. L. 117–328, § 401(b)(4), substituted “section 219(b)” for “subsection (b)”.
  • (p)(2)(A) Pub. L. 117–328, § 116(a)(2), inserted concluding provisions.
  • (p)(2)(A)(iv) Pub. L. 117–328, § 116(a)(1), added cl. (iv). Former cl. (iv) redesignated (v).
  • (p)(2)(A)(v) Pub. L. 117–328, § 116(b)(1), substituted “, (iii), or (iv)” for “or (iii)”.
  • (p)(2)(A)(v) Pub. L. 117–328, § 116(a)(1), redesignated cl. (iv) as (v).
  • (p)(2)(B)(iii) Pub. L. 117–328, § 117(d), added cl. (iii).
  • (p)(2)(C)(ii)(I) Pub. L. 117–328, § 117(c)(1), substituted “Except as provided in subclause (IV), the term” for “The term”.
  • (p)(2)(C)(ii)(II) (p)(2)(C)(ii)(III) Pub. L. 117–328, § 117(c)(3), substituted “the applicable percentage” for “3 percent”.
  • (p)(2)(C)(ii)(IV) Pub. L. 117–328, § 117(c)(2), added subcl. (IV).
  • (p)(2)(E)(i) (p)(2)(E)(ii) (p)(2)(E)(iii) Pub. L. 117–328, § 117(a), substituted “dollar amount is—” and subcls. (I) to (III) for “amount is $10,000.” in cl.…
  • (p)(2)(E)(iv) Pub. L. 117–328, § 117(f), added cl. (iv).
  • (p)(2)(F) Pub. L. 117–328, § 110(d), added subpar. (F).
  • (p)(2)(G) Pub. L. 117–328, § 116(a)(4), added subpar. (G).
  • (p)(2)(H) Pub. L. 117–328, § 117(e), added subpar. (H).
  • (p)(8) Pub. L. 117–328, § 116(a)(3), amended par. (8) generally. Prior to amendment, text read as follows: “In the case of any…
  • (p)(11) Pub. L. 117–328, § 332(a), added par. (11).
  • (p)(12) Pub. L. 117–328, § 601(c)(1), added par. (12).

§ 408A Roth IRAs

  • (c)(2)(A) Pub. L. 117–328, § 401(b)(5), struck out “(d)(1) or” before “(g) of such section”.
  • (c)(3)(E) Pub. L. 117–328, § 126(b)(2)(B), added subpar. (E).
  • (c)(5)(B) Pub. L. 117–328, § 126(b)(2)(A), designated existing provisions as cl. (i), inserted heading, and added cl. (ii).
  • (d)(2)(B) Pub. L. 117–328, § 601(d), inserted “, or employer in the case of a simple retirement account (as defined in section…
  • (e)(1) Pub. L. 117–328, § 126(b)(1)(C), inserted at end of concluding provisions “The earnings and contributions of any…
  • (e)(1)(C) Pub. L. 117–328, § 126(b)(1)(A), (B), added subpar. (C).
  • (e)(3) Pub. L. 117–328, § 601(c)(2), added par. (3).
  • § 408A Pub. L. 117–328, § 601(a), struck out subsec. (f). Text read as follows: “For purposes of this section—

§ 411 Minimum vesting standards

  • (a)(11)(A) Pub. L. 117–328, § 304(a), substituted “$7,000” for “$5,000”.
  • (b)(6) Pub. L. 117–328, § 348(a), added par. (6).

§ 414 Definitions and special rules

  • (b) Pub. L. 117–328, § 315(a)(1), designated existing provisions as par. (1), inserted heading, and added par. (2).
  • (m)(6)(B) Pub. L. 117–328, § 315(a)(2)(A), (B), designated existing provisions as cl. (i), inserted heading, and added cls. (ii)…
  • (m)(6)(B)(i) Pub. L. 117–328, § 315(a)(2)(C), substituted “apply, except that community property laws shall be disregarded for…
  • (p)(1)(B) Pub. L. 117–328, § 339(a)(2), inserted concluding provisions.
  • (p)(1)(B)(ii) Pub. L. 117–328, § 339(a)(1), inserted “or Tribal” after “State”.
  • (v)(2)(B)(i) Pub. L. 117–328, § 109(a)(1), inserted before period at end “(the adjusted dollar amount, in the case of an eligible…
  • (v)(2)(B)(ii) Pub. L. 117–328, § 117(b)(1)(A), substituted “except as provided in clause (iii), the applicable” for “the applicable”.
  • (v)(2)(B)(ii) Pub. L. 117–328, § 109(a)(2), inserted before period at end “(the adjusted dollar amount, in the case of an eligible…
  • (v)(2)(B)(iii) Pub. L. 117–328, § 117(b)(1)(B), added cl. (iii).
  • (v)(2)(C) Pub. L. 117–328, § 117(b)(2), designated existing provisions as cl. (i), inserted heading, and added cl. (ii).
  • (v)(2)(C) Pub. L. 117–328, § 109(c), inserted at end “In the case of a year beginning after December 31, 2025, the Secretary…
  • (v)(2)(E) Pub. L. 117–328, § 109(b), added subpar. (E).
  • (v)(7) Pub. L. 117–328, § 603(a), added par. (7).
  • (aa) Pub. L. 117–328, § 301(b)(1), added subsec. (aa).
  • (bb) Pub. L. 117–328, § 320(b), added subsec. (bb).
  • (cc) Pub. L. 117–328, § 350(a), added subsec. (cc).

§ 414A Requirements related to automatic enrollment

§ 415 Limitations on benefits and contribution under qualified plans

  • (b)(12) Pub. L. 117–328 added par. (12).

§ 416 Special rules for top-heavy plans

  • (c)(2)(C) Pub. L. 117–328, § 310(a), added subpar. (C).
  • (g)(4)(H) Pub. L. 117–328, § 125(e), inserted “Such term shall not include a plan solely because such plan does not provide…
  • (g)(4)(H) Pub. L. 117–328, § 121(c), substituted “arrangements or plans” for “arrangements” in heading and “and matching…

§ 420 Transfers of excess pension assets to retiree health accounts

  • (b)(4) Pub. L. 117–328, § 606(a)(1), substituted “December 31, 2032” for “December 31, 2025”.
  • (c)(3)(D) Pub. L. 117–328, § 606(a)(2)(B), substituted “5 taxable years (7 taxable years in the case of a transfer to which…
  • (e)(7) Pub. L. 117–328, § 606(a)(2)(A), added par. (7).
  • (f)(2)(B)(i) Pub. L. 117–328, § 606(a)(2)(C)(i), designated existing provisions as subcl. (I), inserted heading, substituted…
  • (f)(2)(D)(i)(I) Pub. L. 117–328, § 606(a)(2)(C)(ii), substituted “4th year (the 6th year in the case of a transfer to which subsection…

§ 457 Deferred compensation plans of State and local governments and tax-exempt organizations

  • (b) Pub. L. 117–328, § 110(f), inserted at end of concluding provisions “A plan which is established and maintained by an…
  • (b)(4) Pub. L. 117–328, § 306(a), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “which provides…
  • (d)(1)(A)(v) Pub. L. 117–328, § 334(b)(5), added cl. (v).
  • (d)(4) Pub. L. 117–328, § 312(c), added par. (4).
  • (e)(18)(A)(ii) Pub. L. 117–328, § 603(b)(2), inserted “the lesser of any designated Roth contributions made by the participant to the…

§ 529 Qualified tuition programs

  • (c)(3)(E) Pub. L. 117–328, § 126(a), added subpar. (E).
  • (d) Pub. L. 117–328, § 126(c), designated existing provisions as par. (1), inserted heading, substituted “by this…

§ 529A Qualified ABLE programs

§ 1042 Sales of stock to employee stock ownership plans or certain cooperatives

  • (c)(1)(A) Pub. L. 117–328, § 114(a), substituted “domestic corporation” for “domestic C corporation”.
  • § 1042 Pub. L. 117–328, § 114(b), added subsec. (h).

§ 3121 Definitions

  • (b)(5)(E) Pub. L. 117–328 inserted “or special trial judge” before “of the United States Tax Court”.

§ 3511 Certified professional employer organizations

§ 4972 Tax on nondeductible contributions to qualified employer plans

  • (c)(6)(B) Pub. L. 117–328 substituted “408(p)),” for “408(p)) or” and inserted “, or a simplified employee pension (within the…

§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities

  • (b) Pub. L. 117–328 inserted at end of concluding provisions: “Such term shall not include any designated nondeductible…

§ 4974 Excise tax on certain accumulations in qualified retirement plans

  • (a) Pub. L. 117–328, § 302(a), substituted “25 percent” for “50 percent”.
  • (e) Pub. L. 117–328, § 302(b), added subsec. (e).

§ 4975 Tax on prohibited transactions

  • (d)(24) Pub. L. 117–328, § 113(c), added par. (24).
  • (d)(25) Pub. L. 117–328, § 120(a), added par. (25).
  • (f)(12) Pub. L. 117–328, § 120(b), added par. (12).

§ 6050Z Reports relating to long-term care premium statements

§ 6057 Annual registration, etc.

  • (g) (h) Pub. L. 117–328 added subsec. (g) and redesignated former subsec. (g) as (h).

§ 6058 Information required in connection with certain plans of deferred compensation

  • (f) (g) Pub. L. 117–328 added subsec. (f) and redesignated former subsec. (f) as (g).

§ 6211 Definition of a deficiency

  • (b)(4)(A) Pub. L. 117–328 substituted “7527A, and 6433” for “and 7527A”.

§ 6433 Saver’s Match

§ 6501 Limitations on assessment and collection

  • (l)(4) Pub. L. 117–328 added par. (4).

§ 6662 Imposition of accuracy-related penalty on underpayments

  • (b)(10) Pub. L. 117–328, § 605(a)(2)(A), added par. (10).
  • (h)(2)(D) Pub. L. 117–328, § 605(a)(2)(B), added subpar. (D).

§ 6664 Definitions and special rules

  • (c)(2) Pub. L. 117–328 inserted “or to any disallowance of a deduction described in section 6662(b)(10)” before period at end.

§ 6724 Waiver; definitions and special rules

  • (d)(1)(B)(xxviii) Pub. L. 117–328, § 334(d)(2)(A), added cl. (xxviii).
  • (d)(2)(JJ) (d)(2)(LL) Pub. L. 117–328, § 334(d)(2)(B), redesignated subpar. (JJ) relating to section 6050Y as subpar. (KK) and added subpar.…
  • (g) Pub. L. 117–328, § 323(c), added subsec. (g).

§ 6751 Procedural requirements

  • (b)(2)(A) Pub. L. 117–328 substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”.

§ 7447 Retirement

  • (g)(2)(C) Pub. L. 117–328, § 701(c)(1)(A), substituted “sections 8331(8) and 8401(19)” for “section 8331(8)”.
  • (i)(2) Pub. L. 117–328, § 701(c)(1)(B), substituted “Office of Personnel Management” for “Civil Service Commission” in two…
  • (j)(3)(B) Pub. L. 117–328, § 701(a)(1), amended subpar. (B) generally. Prior to amendment, text read as follows: “No…
  • (j)(3)(F) Pub. L. 117–328, § 701(a)(2), added subpar. (F).
  • (k) Pub. L. 117–328, § 701(d)(1), added subsec. (k).

§ 7447A Retirement for special trial judges

§ 7448 Annuities to surviving spouses and dependent children of judges and special trial judges

  • (a)(10) Pub. L. 117–328, § 701(b)(2), added par. (10).
  • (b)(2) Pub. L. 117–328, § 702(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: “Any special trial…
  • (d) Pub. L. 117–328, § 701(c)(2)(A), substituted “sections 8332 and 8411” for “section 8332”.
  • (h) Pub. L. 117–328, § 701(b)(1), amended subsec. (h) generally. Prior to amendment, subsec. (h) related to surviving…
  • (i) Pub. L. 117–328, § 701(b)(3), substituted “by chief judge” for “of dependency and disability” in heading, designated…
  • (m) Pub. L. 117–328, § 701(b)(4), amended subsec. (m) generally. Prior to amendment, text read as follows: “The annuity of…
  • (n) Pub. L. 117–328, § 701(c)(2)(B), substituted “sections 8332 and 8411” for “section 8332”.
  • (u) Pub. L. 117–328, § 701(b)(5), added subsec. (u).