Prior Provisions
A prior section 128, added and amended [Pub. L. 97–34, title III], §§ 301(a), 302(a), (d)(1), Aug. 13, 1981, [95 Stat. 267], 270, 274; [Pub. L. 97–448, title I], §§ 103(a)(1), (5), (b), 109, Jan. 12, 1983, [96 Stat. 2374], 2375, 2391; [Pub. L. 98–21, title I], §§ 121(f)(2), (g), 122(c)(3), (d), Apr. 20, 1983, [97 Stat. 84], 87; [Pub. L. 98–369, div. A, title I, § 16(a)], July 18, 1984, [98 Stat. 505], related to interest on certain savings certificates, prior to repeal by [Pub. L. 101–508, title XI, § 11801(a)(10)], Nov. 5, 1990, [104 Stat. 1388–520]. For savings provision, see [section 11821(b) of Pub. L. 101–508], set out as a note under section 45K of this title.
Another prior section 128 was renumbered section 140 of this title.
Effective Date
[Pub. L. 119–21, title VII, § 70204(e)], July 4, 2025, [139 Stat. 188], provided that: “The amendments made by this section [enacting this section and sections 139J, 530A, 6434, and 6659 of this title and amending sections 529A, 4973, 6213, and 6693 of this title] shall apply to taxable years beginning after December 31, 2025.”