OLRC release point
Subsec. (a)(9). Pub. L. 119–27, § 11(c)(1), added par. (9).
Source credit
Pub. L. 119–27, § 11(c), July 18, 2025, 139 Stat. 457.
OLRC release point
Subsec. (b)(29). Pub. L. 116–189 added par. (29).
Source credit
Pub. L. 116–189, § 9, Oct. 30, 2020, 134 Stat. 970
Annual edition
Subsec. (a)(8). Pub. L. 111–327, § 2(a)(12)(A), substituted “tax liability of a debtor that is a corporation” for “corporate debtor’s tax liability”.
Source credit
Pub. L. 111–327, § 2(a)(12), Dec. 22, 2010, 124 Stat. 3558
Annual edition
Subsec. (b)(6), (7). Pub. L. 109–390, § 5(a)(2)(A), added pars. (6) and (7) and struck out former pars. (6) and (7) which read as follows:
Source credit
Pub. L. 109–390, § 5(a)(2), Dec. 12, 2006, 120 Stat. 2696
Oct 6, 2006 – Dec 12, 2006
Amended · full text not held
Subsec. (b)(6), (7). Pub. L. 109–390, § 5(a)(2)(A), added pars. (6) and (7) and struck out former pars. (6) and (7) which read as follows:
Source credit
Pub. L. 109–304, § 17(b)(1), Oct. 6, 2006, 120 Stat. 1706
Annual edition
Subsec. (a)(8). Pub. L. 109–8, § 709, substituted “a corporate debtor’s tax liability for a taxable period the bankruptcy court may determine or concerning the tax liability of a debtor who is an individual for a taxable period ending before the date of the order for relief under this title” for “the debtor”.
BAPCPA → Source credit
Pub. L. 109–8, title I, § 106(f), title II, §§ 214, 224(b), title III, §§ 302, 303, 305(1), 311, 320, title IV, §§ 401(b), 441, 444, title VII, §§ 709, 718, title IX, § 907(d), (o)(1), (2), title XI, § 1106, title XII, § 1225, Apr. 20, 2005, 119 Stat. 41, 54, 64, 75, 77, 79, 84, 94, 104, 114, 117, 127, 131, 176, 181, 182, 192, 199
Annual edition
Subsec. (b)(4), (5). Pub. L. 105–277 added par. (4) and struck out former pars. (4) and (5) which read as follows:
Source credit
Pub. L. 105–277, div. I, title VI, § 603, Oct. 21, 1998, 112 Stat. 2681–886
Annual edition
Subsecs. (a), (b). Pub. L. 103–394, § 501(d)(7)(A), (B)(i), struck out “(15 U.S.C. 78eee(a)(3))” after “Act of 1970” in introductory provisions.
Source credit
Pub. L. 103–394, title I, §§ 101, 116, title II, §§ 204(a), 218(b), title III, § 304(b), title IV, § 401, title V, § 501(b)(2), (d)(7), Oct. 22, 1994, 108 Stat. 4107, 4119, 4122, 4128, 4132, 4141, 4142, 4144
Nov 5, 1990 – Oct 22, 1994
Amended · full text not held
Subsec. (b)(6). Pub. L. 101–311, § 202, inserted reference to sections 101(34) and 101(35) of this title.
Source credit
Pub. L. 101–508, title III, § 3007(a)(1), Nov. 5, 1990, 104 Stat. 1388–28
Jun 25, 1990 – Nov 5, 1990
Amended · full text not held
Subsec. (b)(6). Pub. L. 101–311, § 202, inserted reference to sections 101(34) and 101(35) of this title.
Source credit
Pub. L. 101–311, title I, § 102, title II, § 202, June 25, 1990, 104 Stat. 267, 269
Oct 27, 1986 – Jun 25, 1990
Amended · full text not held
Subsec. (b). Pub. L. 99–509 inserted sentence at end.
Source credit
Pub. L. 99–554, title II, §§ 257(j), 283(d), Oct. 27, 1986, 100 Stat. 3115, 3116
Oct 21, 1986 – Oct 27, 1986
Amended · full text not held
Subsec. (b). Pub. L. 99–509 inserted sentence at end.
Source credit
Pub. L. 99–509, title V, § 5001(a), Oct. 21, 1986, 100 Stat. 1911
Jul 10, 1984 – Oct 21, 1986
Amended · full text not held
Subsec. (a)(1). Pub. L. 98–353, § 441(a)(1), inserted “action or” after “other”.
Source credit
Pub. L. 98–353, title III, §§ 304, 363(b), 392, 441, July 10, 1984, 98 Stat. 352, 363, 365, 371
Jul 27, 1982 – Jul 10, 1984
Amended · full text not held
Subsec. (a). Pub. L. 97–222, § 3(a), inserted “, or an application filed under section 5(a)(3) of the Securities Investor Protection Act of 1970 (15 U.S.C. 78eee(a)(3)),” after “this title” in provisions preceding par. (1).
Source credit
Pub. L. 97–222, § 3, July 27, 1982, 96 Stat. 235
Nov 6, 1978 – Jul 27, 1982
Enacted · full text not held
Bankruptcy Code → Source credit
Pub. L. 95–598, Nov. 6, 1978, 92 Stat. 2570
Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1994; earlier amendments are recorded by date and act, without pre-1994 full text.
