Pub. L. 119–21, title VII, § 71301(c)(2), (3), July 4, 2025, 139 Stat. 322, provided that, applicable with respect to plan years beginning on or after Jan. 1, 2027, subsection (d) of this section is amended by inserting before the period at the end “, or credits under section 36B of title 26 for aliens who are not eligible aliens (within the meaning of section 36B(e)(2) of title 26)”.

See 2025 Amendment note below.

This subtitle, referred to in subsecs. (d) and (e), is subtitle E (§§ 1401–1421) of title I of Pub. L. 111–148, which enacted this subchapter and sections 36B and 45R of Title 26, Internal Revenue Code, amended section 405 of this title, sections 38, 196, 280C, 6103, and 7213 of Title 26, and section 1324 of Title 31, Money and Finance, and enacted provisions set out as notes under sections 36B and 38 of Title 26. For complete classification of subtitle E to the Code, see Tables.

2025—Subsec. (d). Pub. L. 119–21 inserted “, or credits under section 36B of title 26 for aliens who are not eligible aliens (within the meaning of section 36B(e)(2) of title 26)” before period at end.

Amendment by Pub. L. 119–21 applicable with respect to plan years beginning on or after Jan. 1, 2027, see section 71301(c)(3) of Pub. L. 119–21, set out as a note under section 18081 of this title.