Section 1860D–22 of the Social Security Act, referred to in text, is classified to section
1395w–132 of Title
42, The Public Health and Welfare.
Section applicable to taxable years ending after Dec. 8, 2003, see section 1202(d) of
Pub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section
56 of this title.