The date of enactment of this section, referred to in subsec. (e), is the date of enactment of Pub. L. 119–60, which was approved Dec. 18, 2025.

Pub. L. 119–60, div. B, title XXVIII, § 2802(b), Dec. 18, 2025, 139 Stat. 1293, provided that: “The amendments made by this section [enacting this section] shall apply with respect to transactions entered into on or after the date of the enactment of this Act [Dec. 18, 2025].”