26 USC 142 - Exempt facility bond

U.S Code last checked for updates: Aug 16, 2025

§ 142.

Exempt facility bond

(a)

General rule

For purposes of this part, the term “exempt facility bond” means any bond issued as part of an issue 95 percent or more of the net proceeds of which are to be used to provide—

(1)

airports and spaceports,

(2)

docks and wharves,

(3)

mass commuting facilities,

(4)

facilities for the furnishing of water,

(5)

sewage facilities,

(6)

solid waste disposal facilities,

(7)

qualified residential rental projects,

(8)

facilities for the local furnishing of electric energy or gas,

(9)

local district heating or cooling facilities,

(10)

qualified hazardous waste facilities,

(11)

high-speed intercity rail facilities,

(12)

environmental enhancements of hydroelectric generating facilities,

(13)

qualified public educational facilities,

(14)

qualified green building and sustainable design projects,

(15)

qualified highway or surface freight transfer facilities,

(16)

qualified broadband projects, or

(17)

qualified carbon dioxide capture facilities.

(b)

Special exempt facility bond rules

For purposes of subsection (a)—

(1)

Certain facilities must be governmentally owned

(A)

In general

(B)

Safe harbor for leases and management contracts

For purposes of subparagraph (A), property leased by a governmental unit shall be treated as owned by such governmental unit if—

(i)

the lessee makes an irrevocable election (binding on the lessee and all successors in interest under the lease) not to claim depreciation or an investment credit with respect to such property,

(ii)

the lease term (as defined in section 168(i)(3)) is not more than 80 percent of the reasonably expected economic life of the property (as determined under section 147(b)), and

(iii)

the lessee has no option to purchase the property other than at fair market value (as of the time such option is exercised).

Rules similar to the rules of the preceding sentence shall apply to management contracts and similar types of operating agreements.

(C)

Special rule for spaceport ground leases

(2)

Limitation on office space

An office shall not be treated as described in a paragraph of subsection (a) unless—

(A)

the office is located on the premises of a facility described in such a paragraph, and

(B)

not more than a de minimis amount of the functions to be performed at such office is not directly related to the day-to-day operations at such facility.

(c)

Airports, spaceports, docks and wharves, mass commuting facilities and high-speed intercity rail facilities

For purposes of subsection (a)—

(1)

Storage and training facilities

(2)

Exception for certain private facilities

Property shall not be treated as described in paragraph (1), (2), (3) or (11) of subsection (a) if such property is described in any of the following subparagraphs and is to be used for any private business use (as defined in section 141(b)(6)).

(A)

Any lodging facility.

(B)

Any retail facility (including food and beverage facilities) in excess of a size necessary to serve passengers and employees at the exempt facility.

(C)

Any retail facility (other than parking) for passengers or the general public located outside the exempt facility terminal.

(D)

Any office building for individuals who are not employees of a governmental unit or of the operating authority for the exempt facility.

(E)

Any industrial park or manufacturing facility.

(d)

Qualified residential rental project

For purposes of this section—

(1)

In general

The term “qualified residential rental project” means any project for residential rental property if, at all times during the qualified project period, such project meets the requirements of subparagraph (A) or (B), whichever is elected by the issuer at the time of the issuance of the issue with respect to such project:

(A)

20–50 test

(B)

40–60 test

For purposes of this paragraph, any property shall not be treated as failing to be residential rental property merely because part of the building in which such property is located is used for purposes other than residential rental purposes.

(2)

Definitions and special rules

For purposes of this subsection—

(A)

Qualified project period

The term “qualified project period” means the period beginning on the 1st day on which 10 percent of the residential units in the project are occupied and ending on the latest of—

(i)

the date which is 15 years after the date on which 50 percent of the residential units in the project are occupied,

(ii)

the 1st day on which no tax-exempt private activity bond issued with respect to the project is outstanding, or

(iii)

the date on which any assistance provided with respect to the project under section 8 of the United States Housing Act of 1937 terminates.

(B)

Income of individuals; area median gross income

(i)

In general

(ii)

Special rule relating to basic housing allowances

(iii)

Qualified building

For purposes of clause (ii), the term “qualified building” means any building located—

(I)

in any county in which is located a qualified military installation to which the number of members of the Armed Forces of the United States assigned to units based out of such qualified military installation, as of June 1, 2008, has increased by not less than 20 percent, as compared to such number on December 31, 2005, or

(II)

in any county adjacent to a county described in subclause (I).

(iv)

Qualified military installation

(C)

Students

(D)

Single-room occupancy units

(E)

Hold harmless for reductions in area median gross income

(i)

In general

(ii)

Special rule for certain census changes

In the case of a HUD hold harmless impacted project, the area median gross income with respect to such project for any calendar year after 2008 (hereafter in this clause referred to as the current calendar year) shall be the greater of the amount determined without regard to this clause or the sum of—

(I)

the area median gross income determined under the HUD hold harmless policy with respect to such project for calendar year 2008, plus

(II)

any increase in the area median gross income determined under subparagraph (B) (determined without regard to the HUD hold harmless policy and this subparagraph) with respect to such project for the current calendar year over the area median gross income (as so determined) with respect to such project for calendar year 2008.

(iii)

HUD hold harmless policy

(iv)

HUD hold harmless impacted project

(3)

Current income determinations

For purposes of this subsection—

(A)

In general

(B)

Continuing resident’s income may increase above the applicable limit

(C)

Exception for projects with respect to which affordable housing credit is allowed

(4)

Special rule in case of deep rent skewing

(A)

In general

In the case of any project described in subparagraph (B), the 2d sentence of subparagraph (B) of paragraph (3) shall be applied by substituting—

(i)

“170 percent” for “140 percent”, and

(ii)

“any low-income unit in the same project is occupied by a new resident whose income exceeds 40 percent of area median gross income” for “any residential unit of comparable or smaller size in the same project is occupied by a new resident whose income exceeds the applicable income limit”.

(B)

Deep rent skewed project

A project is described in this subparagraph if the owner of the project elects to have this paragraph apply and, at all times during the qualified project period, such project meets the requirements of clauses (i), (ii), and (iii):

(i)

The project meets the requirements of this clause if 15 percent or more of the low-income units in the project are occupied by individuals whose income is 40 percent or less of area median gross income.

(ii)

The project meets the requirements of this clause if the gross rent with respect to each low-income unit in the project does not exceed 30 percent of the applicable income limit which applies to individuals occupying the unit.

(iii)

The project meets the requirements of this clause if the gross rent with respect to each low-income unit in the project does not exceed ½ of the average gross rent with respect to units of comparable size which are not occupied by individuals who meet the applicable income limit.

(C)

Definitions applicable to subparagraph (B)

For purposes of subparagraph (B)—

(i)

Low-income unit

(ii)

Gross rent

The term “gross rent” includes—

(I)

any payment under section 8 of the United States Housing Act of 1937, and

(II)

any utility allowance determined by the Secretary after taking into account such determinations under such section 8.

(5)

Applicable income limit

For purposes of paragraphs (3) and (4), the term “applicable income limit” means—

(A)

the limitation under subparagraph (A) or (B) of paragraph (1) which applies to the project, or

(B)

in the case of a unit to which paragraph (4)(B)(i) applies, the limitation which applies to such unit.

(6)

Special rule for certain high cost housing area

(7)

Certification to Secretary

(e)

Facilities for the furnishing of water

For purposes of subsection (a)(4), the term “facilities for the furnishing of water” means any facility for the furnishing of water if—

(1)

the water is or will be made available to members of the general public (including electric utility, industrial, agricultural, or commercial users), and

(2)

either the facility is operated by a governmental unit or the rates for the furnishing or sale of the water have been established or approved by a State or political subdivision thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of any State or political subdivision thereof.

(f)

Local furnishing of electric energy or gas

For purposes of subsection (a)(8)—

(1)

In general

The local furnishing of electric energy or gas from a facility shall only include furnishing solely within the area consisting of—

(A)

a city and 1 contiguous county, or

(B)

2 contiguous counties.

(2)

Treatment of certain electric energy transmitted outside local area

(A)

In general

(B)

Special rule for existing facilities

In the case of a facility financed with bonds issued before the date of an order referred to in subparagraph (A) which would (but for this subparagraph) cease to be tax-exempt by reason of subparagraph (A), such bonds shall not cease to be tax-exempt bonds (and section 150(b)(4) shall not apply) if, to the extent necessary to comply with subparagraph (A)—

(i)

an escrow to pay principal of, premium (if any), and interest on the bonds is established within a reasonable period after the date such order becomes final, and

(ii)

bonds are redeemed not later than the earliest date on which such bonds may be redeemed.

(3)

Termination of future financing

For purposes of this section, no bond may be issued as part of an issue described in subsection (a)(8) with respect to a facility for the local furnishing of electric energy or gas on or after the date of the enactment of this paragraph unless—

(A)

the facility will—

(i)

be used by a person who is engaged in the local furnishing of that energy source on January 1, 1997, and

(ii)

be used to provide service within the area served by such person on January 1, 1997 (or within a county or city any portion of which is within such area), or

(B)

the facility will be used by a successor in interest to such person for the same use and within the same service area as described in subparagraph (A).

(4)

Election to terminate tax-exempt bond financing by certain furnishers

(A)

In general

(B)

Election

An election is described in this subparagraph if it is an election made in such manner as the Secretary prescribes, and such person (or its predecessor in interest) agrees that—

(i)

such election is made with respect to all facilities for the local furnishing of electric energy or gas, or both, by such person,

(ii)

no bond exempt from tax under section 103 and described in subsection (a)(8) may be issued on or after the date of the enactment of this paragraph with respect to all such facilities of such person,

(iii)

any expansion of the service area—

(I)

is not financed with the proceeds of any exempt facility bond described in subsection (a)(8), and

(II)

is not treated as a nonqualifying use under the rules of paragraph (2), and

(iv)

all outstanding bonds used to finance the facilities for such person are redeemed not later than 6 months after the later of—

(I)

the earliest date on which such bonds may be redeemed, or

(II)

the date of the election.

(C)

Related persons

(g)

Local district heating or cooling facility

(1)

In general

(2)

Local district heating or cooling system

(A)

In general

For purposes of paragraph (1), the term “local district heating or cooling system” means any local system consisting of a pipeline or network (which may be connected to a heating or cooling source) providing hot water, chilled water, or steam to 2 or more users for—

(i)

residential, commercial, or industrial heating or cooling, or

(ii)

process steam.

(B)

Local system

(h)

Qualified hazardous waste facilities

For purposes of subsection (a)(10), the term “qualified hazardous waste facility” means any facility for the disposal of hazardous waste by incineration or entombment but only if—

(1)

the facility is subject to final permit requirements under subtitle C of title II of the Solid Waste Disposal Act (as in effect on the date of the enactment of the Tax Reform Act of 1986), and

(2)

the portion of such facility which is to be provided by the issue does not exceed the portion of the facility which is to be used by persons other than—

(A)

the owner or operator of such facility, and

(B)

any related person (within the meaning of section 144(a)(3)) to such owner or operator.

(i)

High-speed intercity rail facilities

(1)

In general

(2)

Election by nongovernmental owners

A facility shall be treated as described in subsection (a)(11) only if any owner of such facility which is not a governmental unit irrevocably elects not to claim—

(A)

any deduction under section 167 or 168, and

(B)

any credit under this subtitle,

with respect to the property to be financed by the net proceeds of the issue.

(3)

Use of proceeds

(j)

Environmental enhancements of hydroelectric generating facilities

(1)

In general

For purposes of subsection (a)(12), the term “environmental enhancements of hydroelectric generating facilities” means property—

(A)

the use of which is related to a federally licensed hydroelectric generating facility owned and operated by a governmental unit, and

(B)

which—

(i)

protects or promotes fisheries or other wildlife resources, including any fish by-pass facility, fish hatchery, or fisheries enhancement facility, or

(ii)

is a recreational facility or other improvement required by the terms and conditions of any Federal licensing permit for the operation of such generating facility.

(2)

Use of proceeds

(k)

Qualified public educational facilities

(1)

In general

For purposes of subsection (a)(13), the term “qualified public educational facility” means any school facility which is—

(A)

part of a public elementary school or a public secondary school, and

(B)

owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a State or local educational agency described in paragraph (2).

(2)

Public-private partnership agreement described

A public-private partnership agreement is described in this paragraph if it is an agreement—

(A)

under which the corporation agrees—

(i)

to do 1 or more of the following: construct, rehabilitate, refurbish, or equip a school facility, and

(ii)

at the end of the term of the agreement, to transfer the school facility to such agency for no additional consideration, and

(B)

the term of which does not exceed the term of the issue to be used to provide the school facility.

(3)

School facility

For purposes of this subsection, the term “school facility” means—

(A)

any school building,

(B)

any functionally related and subordinate facility and land with respect to such building, including any stadium or other facility primarily used for school events, and

(C)

any property, to which section 168 applies (or would apply but for section 179), for use in a facility described in subparagraph (A) or (B).

(4)

Public schools

(5)

Annual aggregate face amount of tax-exempt financing

(A)

In general

An issue shall not be treated as an issue described in subsection (a)(13) if the aggregate face amount of bonds issued by the State pursuant thereto (when added to the aggregate face amount of bonds previously so issued during the calendar year) exceeds an amount equal to the greater of—

(i)

$10 multiplied by the State population, or

(ii)

$5,000,000.

(B)

Allocation rules

(i)

In general

(ii)

Rules for carryforward of unused limitation

(l)

Qualified green building and sustainable design projects

(1)

In general

(2)

Designations

(A)

In general

(B)

Minimum conservation and technology innovation objectives

The Secretary, after consultation with the Administrator of the Environmental Protection Agency, shall ensure that, in the aggregate, the projects designated shall—

(i)

reduce electric consumption by more than 150 megawatts annually as compared to conventional generation,

(ii)

reduce daily sulfur dioxide emissions by at least 10 tons compared to coal generation power,

(iii)

expand by 75 percent the domestic solar photovoltaic market in the United States (measured in megawatts) as compared to the expansion of that market from 2001 to 2002, and

(iv)

use at least 25 megawatts of fuel cell energy generation.

(3)

Limited designations

A project may not be designated under this subsection unless—

(A)

the project is nominated by a State or local government within 180 days of the enactment of this subsection, and

(B)

such State or local government provides written assurances that the project will satisfy the eligibility criteria described in paragraph (4).

(4)

Application

(A)

In general

A project may not be designated under this subsection unless the application for such designation includes a project proposal which describes the energy efficiency, renewable energy, and sustainable design features of the project and demonstrates that the project satisfies the following eligibility criteria:

(i)

Green building and sustainable design

At least 75 percent of the square footage of commercial buildings which are part of the project is registered for United States Green Building Council’s LEED certification and is reasonably expected (at the time of the designation) to receive such certification. For purposes of determining LEED certification as required under this clause, points shall be credited by using the following:

(I)

For wood products, certification under the Sustainable Forestry Initiative Program and the American Tree Farm System.

(II)

For renewable wood products, as credited for recycled content otherwise provided under LEED certification.

(III)

For composite wood products, certification under standards established by the American National Standards Institute, or such other voluntary standards as published in the Federal Register by the Administrator of the Environmental Protection Agency.

(ii)

Brownfield redevelopment

(iii)

State and local support

(iv)

Size

The project includes at least one of the following:

(I)

At least 1,000,000 square feet of building.

(II)

At least 20 acres.

(v)

Use of tax benefit

The project proposal includes a description of the net benefit of the tax-exempt financing provided under this subsection which will be allocated for financing of one or more of the following:

(I)

The purchase, construction, integration, or other use of energy efficiency, renewable energy, and sustainable design features of the project.

(II)

Compliance with certification standards cited under clause (i).

(III)

The purchase, remediation, and foundation construction and preparation of the brownfields site.

(vi)

Prohibited facilities

(vii)

Employment

The application shall include an independent analysis which describes the project’s economic impact, including the amount of projected employment.

(B)

Project description

Each application described in subparagraph (A) shall contain for each project a description of—

(i)

the amount of electric consumption reduced as compared to conventional construction,

(ii)

the amount of sulfur dioxide daily emissions reduced compared to coal generation,

(iii)

the amount of the gross installed capacity of the project’s solar photovoltaic capacity measured in megawatts, and

(iv)

the amount, in megawatts, of the project’s fuel cell energy generation.

(5)

Certification of use of tax benefit

(6)

Definitions

For purposes of this subsection—

(A)

Rural State

The term “rural State” means any State which has—

(i)

a population of less than 4,500,000 according to the 2000 census,

(ii)

a population density of less than 150 people per square mile according to the 2000 census, and

(iii)

increased in population by less than half the rate of the national increase between the 1990 and 2000 censuses.

(B)

Local government

(C)

Net benefit of tax-exempt financing

(7)

Aggregate face amount of tax-exempt financing

(A)

In general

(B)

Limitation on amount of bonds

(8)

Termination

(9)

Treatment of current refunding bonds

Paragraphs (7)(B) and (8) shall not apply to any bond (or series of bonds) issued to refund a bond issued under subsection (a)(14) before October 1, 2012, if—

(A)

the average maturity date of the issue of which the refunding bond is a part is not later than the average maturity date of the bonds to be refunded by such issue,

(B)

the amount of the refunding bond does not exceed the outstanding amount of the refunded bond, and

(C)

the net proceeds of the refunding bond are used to redeem the refunded bond not later than 90 days after the date of the issuance of the refunding bond.

For purposes of subparagraph (A), average maturity shall be determined in accordance with section 147(b)(2)(A).

(m)

Qualified highway or surface freight transfer facilities

(1)

In general

For purposes of subsection (a)(15), the term “qualified highway or surface freight transfer facilities” means—

(A)

any surface transportation project which receives Federal assistance under title 23, United States Code (as in effect on the date of the enactment of this subsection),

(B)

any project for an international bridge or tunnel for which an international entity authorized under Federal or State law is responsible and which receives Federal assistance under title 23, United States Code (as so in effect), or

(C)

any facility for the transfer of freight from truck to rail or rail to truck (including any temporary storage facilities directly related to such transfers) which receives Federal assistance under either title 23 or title 49, United States Code (as so in effect).

(2)

National limitation on amount of tax-exempt financing for facilities

(A)

National limitation

(B)

Enforcement of national limitation

(C)

Allocation by Secretary of Transportation

(3)

Expenditure of proceeds

(4)

Exception for current refunding bonds

Paragraph (2) shall not apply to any bond (or series of bonds) issued to refund a bond issued under subsection (a)(15) if—

(A)

the average maturity date of the issue of which the refunding bond is a part is not later than the average maturity date of the bonds to be refunded by such issue,

(B)

the amount of the refunding bond does not exceed the outstanding amount of the refunded bond, and

(C)

the refunded bond is redeemed not later than 90 days after the date of the issuance of the refunding bond.

For purposes of subparagraph (A), average maturity shall be determined in accordance with section 147(b)(2)(A).

(n)

Qualified broadband project

(1)

In general

For purposes of subsection (a)(16), the term “qualified broadband project” means any project which—

(A)

is designed to provide broadband service solely to 1 or more census block groups in which more than 50 percent of residential households do not have access to fixed, terrestrial broadband service which delivers at least 25 megabits per second downstream and at least 3 megabits service upstream, and

(B)

results in internet access to residential locations, commercial locations, or a combination of residential and commercial locations at speeds not less than 100 megabits per second for downloads and 20 megabits for second for uploads, but only if at least 90 percent of the locations provided such access under the project are locations where, before the project, a broadband service provider—

(i)

did not provide service, or

(ii)

did not provide service meeting the minimum speed requirements described in subparagraph (A).

(2)

Notice to broadband providers

A project shall not be treated as a qualified broadband project unless, before the issue date of any issue the proceeds of which are to be used to fund the project, the issuer—

(A)

notifies each broadband service provider providing broadband service in the area within which broadband services are to be provided under the project of the project and its intended scope,

(B)

includes in such notice a request for information from each such provider with respect to the provider’s ability to deploy, manage, and maintain a broadband network capable of providing gigabit capable Internet access to residential or commercial locations, and

(C)

allows each such provider at least 90 days to respond to such notice and request.

(o)

Qualified carbon dioxide capture facility

(1)

In general

For purposes of subsection (a)(17), the term “qualified carbon dioxide capture facility” means—

(A)

the eligible components of an industrial carbon dioxide facility, and

(B)

a direct air capture facility (as defined in section 45Q(e)(3)).

(2)

Definitions

For purposes of this subsection:

(A)

Eligible component

(i)

In general

The term “eligible component” means any equipment which is installed in an industrial carbon dioxide facility that satisfies the requirements under paragraph (3) and which is—

(I)

used for the purpose of capture, treatment and purification, compression, transportation, or on-site storage of carbon dioxide produced by the industrial carbon dioxide facility, or

(II)

integral or functionally related and subordinate to a process which converts a solid or liquid product from coal, petroleum residue, biomass, or other materials which are recovered for their energy or feedstock value into a synthesis gas composed primarily of carbon dioxide and hydrogen for direct use or subsequent chemical or physical conversion.

(ii)

Definitions

For purposes of this subparagraph—

(I)

Biomass

(aa)

In general

The term “biomass” means any—

(AA)

agricultural or plant waste,

(BB)

byproduct of wood or paper mill operations, including lignin in spent pulping liquors, and

(CC)

other products of forestry maintenance.

(bb)

Exclusion

(II)

Coal

(B)

Industrial carbon dioxide facility

(i)

In general

Except as provided in clause (ii), the term “industrial carbon dioxide facility” means a facility that emits carbon dioxide (including from any fugitive emissions source) that is created as a result of any of the following processes:

(I)

Fuel combustion.

(II)

Gasification.

(III)

Bioindustrial.

(IV)

Fermentation.

(V)

Any manufacturing industry relating to—

(aa)

chemicals,

(bb)

fertilizers,

(cc)

glass,

(dd)

steel,

(ee)

petroleum residues,

(ff)

forest products,

(gg)

agriculture, including feedlots and dairy operations, and

(hh)

transportation grade liquid fuels.

(ii)

Exceptions

For purposes of clause (i), an industrial carbon dioxide facility shall not include—

(I)

any geological gas facility, or

(II)

any air separation unit that—

(aa)

does not qualify as gasification equipment, or

(bb)

is not a necessary component of an oxy-fuel combustion process.

(iii)

Definitions

For purposes of this subparagraph—

(I)

Petroleum residue

(II)

Geological gas facility

The term “geological gas facility” means a facility that—

(aa)

produces a raw product consisting of gas or mixed gas and liquid from a geological formation,

(bb)

transports or removes impurities from such product, or

(cc)

separates such product into its constituent parts.

(3)

Special rule for facilities with less than 65 percent capture and storage percentage

(A)

In general

(B)

Exception

(C)

Capture and storage percentage

(i)

In general

Subject to clause (ii), the capture and storage percentage shall be an amount, expressed as a percentage, equal to the quotient of—

(I)

the total metric tons of carbon dioxide designed to be annually captured, transported, and injected into—

(aa)

a facility for geologic storage, or

(bb)

an enhanced oil or gas recovery well followed by geologic storage, divided by

(II)

the total metric tons of carbon dioxide which would otherwise be released into the atmosphere each year as industrial emission of greenhouse gas if the eligible components were not installed in the industrial carbon dioxide facility.

(ii)

Limited application of eligible components

(4)

Regulations

(p)

Spaceport

(1)

In general

For purposes of subsection (a)(1), the term “spaceport” means any facility located at or in close proximity to a launch site or reentry site used for—

(A)

manufacturing, assembling, or repairing spacecraft, space cargo, other facilities described in this paragraph, or any component of the foregoing,

(B)

flight control operations,

(C)

providing launch services and reentry services, or

(D)

transferring crew, spaceflight participants, or space cargo to or from spacecraft.

(2)

Additional terms

For purposes of paragraph (1)—

(A)

Space cargo

(B)

Spacecraft

(C)

Other terms

(3)

Public use requirement

(4)

Manufacturing facilities and industrial parks allowed

(Added Pub. L. 99–514, title XIII, § 1301(b), Oct. 22, 1986, 100 Stat. 2606; amended Pub. L. 100–647, title I, § 1013(a)(1), (39), title VI, § 6180(a)–(b)(2), Nov. 10, 1988, 102 Stat. 3537, 3544, 3727, 3728; Pub. L. 101–239, title VII, §§ 7108(e)(3), (n)(1), 7816(s)(1), Dec. 19, 1989, 103 Stat. 2313, 2318, 2423; Pub. L. 102–486, title XIX, §§ 1919(a), 1921(a), (b)(1), (2), Oct. 24, 1992, 106 Stat. 3025, 3027, 3028; Pub. L. 104–188, title I, §§ 1608(a), 1704(j)(7), Aug. 20, 1996, 110 Stat. 1840, 1882; Pub. L. 105–206, title VI, § 6023(5), July 22, 1998, 112 Stat. 825; Pub. L. 107–16, title IV, § 422(a), (b), June 7, 2001, 115 Stat. 65; Pub. L. 108–357, title VII, § 701(a), (b), Oct. 22, 2004, 118 Stat. 1536; Pub. L. 109–59, title XI, § 11143(a)

cite as: 26 USC 142

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