Editorial Notes
References in Text

The date of the enactment of the Revenue Reconciliation Act of 1990, referred to in subsec. (d)(1), is the date of enactment of Pub. L. 101–508, which was approved Nov. 5, 1990.

The Housing Act of 1949, referred to in subsec. (h)(2)(B)(i), is act July 15, 1949, ch. 338, 63 Stat. 413. Title V of the Act is classified generally to subchapter III (§ 1471 et seq.) of chapter 8A of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 1441 of Title 42 and Tables.

Statutory Notes and Related Subsidiaries
Effective Date

Pub. L. 117–169, title I, § 13702(c), Aug. 16, 2022, 136 Stat. 1997, provided that: “The amendments made by this section [enacting this section and amending sections 46, 49 and 50 of this title] shall apply to property placed in service after December 31, 2024.”