The Internal Revenue Code of 1986, referred to in subsec. (b)(5)(A), is classified generally to Title 26, Internal Revenue Code.

2021—Pub. L. 116–283 renumbered section 1904 of this title as this section.

Subsec. (b)(2). Pub. L. 117–81 substituted “sections 3201 through 3205” for “chapter 137”.

2018—Pub. L. 115–282, § 110(b), renumbered section 196 of this title as this section.

Subsec. (b)(1). Pub. L. 115–232 substituted “Commandant” for “Commandant of the Coast Guard” in introductory provisions.

Subsec. (b)(1)(C). Pub. L. 115–282, § 123(b)(2), substituted “section 504” for “section 93”.

2016—Pub. L. 114–120 designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).