16 U.S. Code § -

Section 6412 (a)(2) of title 26, referred to in subsec. (b)(2), was redesignated as “section 6412 (a)(1) of title 26” by Pub. L. 94–455, § 1906(22),Oct. 4, 1976, 90 Stat. 1827.

2012—Subsec. (b)(1). Pub. L. 112–141, § 40102(e)(2)(B), substituted “October 1, 2017” for “July 1, 2013” and “October 1, 2016” for “July 1, 2012”.

Pub. L. 112–140, §§ 1(c), 402 (d)(2)(B), temporarily substituted “July 7, 2013” for “July 1, 2013” and “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(e)(2)(B), substituted “July 1, 2013” for “April 1, 2013” and “July 1, 2012” for “April 1, 2012”.

Subsec. (b)(2). Pub. L. 112–141, § 40102(e)(2)(B)(i), substituted “October 1, 2017” for “July 1, 2013”.

Pub. L. 112–140, §§ 1(c), 402 (d)(2)(B)(i), temporarily substituted “July 7, 2013” for “July 1, 2013”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(e)(2)(B)(i), substituted “July 1, 2013” for “April 1, 2013”.

2011—Subsec. (a). Pub. L. 112–30, § 142(e)(2)(B)(ii)(I), substituted “section 9503 (c)(3)(A) of title 26 (relating to transfer to Land and Water Conservation Fund)” for “section 9503 (c)(4)(B) of title 26 (relating to special motor fuels and gasoline used in motorboats)”.

Subsec. (b)(1). Pub. L. 112–30, § 142(e)(2)(B)(i), substituted “April 1, 2013” for “October 1, 2012” and “April 1, 2012” for “October 1, 2011”.

Subsec. (b)(2). Pub. L. 112–30, § 142(e)(2)(B)(i)(I), (ii)(II), substituted “April 1, 2013” for “October 1, 2012” and “section 6412” for “section 6412(a)(2)”.

2005—Subsec. (b). Pub. L. 109–59substituted “2011” for “2003” in par. (1) and “2012” for “2004” in pars. (1) and (2).

1998—Subsec. (b). Pub. L. 105–178substituted “2003” for “1997” in par. (1) and “2004” for “1998” in pars. (1) and (2).

1991—Subsec. (b). Pub. L. 102–240substituted “1997” for “1995” and “1998” for “1996” wherever appearing.

1990—Subsec. (b). Pub. L. 101–508substituted “1995” for “1993” and “1996” for “1994” wherever appearing.

1987—Subsec. (b). Pub. L. 100–17substituted “1993” for “1988” and “1994” for “1989” wherever appearing.

1986—Subsec. (a). Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Pub. L. 99–514, § 1875(e), substituted “section 9503 (c)(4)(B) of title 26” for “section 209(f)(5) of the Highway Revenue Act of 1956”.

Subsec. (b)(1). Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

1983—Subsec. (b). Pub. L. 97–424substituted “1989” for “1985” and “1988” for “1984” wherever appearing.

1978—Subsec. (b). Pub. L. 95–599substituted “1984” for “1979” and “1985” for “1980” wherever appearing.

1976—Subsec. (b). Pub. L. 94–280substituted “1979” for “1977” and “1980” for “1978” wherever appearing.

Pub. L. 94–273substituted “October” for “July” wherever appearing.

1970—Subsec. (b). Pub. L. 91–605substituted “1977” for “1972” and “1978” for “1973” wherever appearing.

Pub. L. 112–141, div. D, title I, § 40102(f),July 6, 2012, 126 Stat. 845, provided that: “Except as otherwise provided in this section, the amendments made by this section [amending this section and sections 4041, 4051, 4071, 4081, 4221, 4481 to 4483, 6412, and 9503 of Title 26, Internal Revenue Code] shall take effect on July 1, 2012.”

Amendment by Pub. L. 112–140to cease to be effective on July 6, 2012, with text as amended by Pub. L. 112–140to revert back to read as it did on the day before June 29, 2012, and amendments by Pub. L. 112–141to be executed as if Pub. L. 112–140had not been enacted, see section 1(c) ofPub. L. 112–140, set out as a note under section 101 of Title 23, Highways.

Pub. L. 112–140, title IV, § 402(f),June 29, 2012, 126 Stat. 403, provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 4041, 4051, 4071, 4081, 4221, 4482, 4483, 6412, and 9503 of Title 26, Internal Revenue Code] shall take effect on July 1, 2012.

“(2) Technical correction.—The amendment made by subsection (e) [amending section 4482 of Title 26] shall take effect as if included in section 402 of the Surface Transportation Extension Act of 2012 [Pub. L. 112–102].”

Pub. L. 112–102, title IV, § 402(f),Mar. 30, 2012, 126 Stat. 283, provided that: “The amendments made by this section [amending this section and sections 4041, 4051, 4071, 4081, 4221, 4481 to 4483, 6412, and 9503 of Title 26, Internal Revenue Code] shall take effect on April 1, 2012.”

Pub. L. 112–30, title I, § 142(f),Sept. 16, 2011, 125 Stat. 357, provided that: “The amendments made by this section [amending this section and sections 4041, 4051, 4071, 4081, 4221, 4481 to 4483, 6412, and 9503 of Title 26, Internal Revenue Code] shall take effect on October 1, 2011.”

Amendment by section 1875(e) ofPub. L. 99–514effective as if included in the provision of the Tax Reform Act of 1984, Pub. L. 98–369, to which such amendment relates, except as otherwise provided, see section 1881 ofPub. L. 99–514, set out as a note under section 48 of Title 26, Internal Revenue Code.

Amendment by Pub. L. 97–424effective Jan. 1, 1983, see section 531(e) ofPub. L. 97–424, set out as an Effective Date; Savings Provision note under section 9503 of Title 26, Internal Revenue Code.

Section effective Jan. 1, 1965, see note set out under section 460l–4 of this title.

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] of title XVIII [§§ 1800–1899A] of Pub. L. 99–514require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 ofPub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.