“Except as otherwise provided, in this title [enacting this subchapter and this note], the term ‘Secretary’ means the Secretary of the Treasury.
Pub. L. 119–60, div. H, title LXXXV, “Except as otherwise provided, in this title [enacting this subchapter and this note], the term ‘Secretary’ means the Secretary of the Treasury. “If any provision of this title or any amendment made by this title, or the application thereof, is held invalid, the validity of the remainder of this title or any amendment made by this title and the application of such provision to other persons and circumstances shall not be affected thereby.