Annual edition
Pub. L. 100–647 amended section generally, substituting present provisions for former provisions relating to taxable period, which had provided, in subsec. (a), for a general rule and, in subsec. (b), for earlier termination if loans to rail unemployment fund repaid.
Source credit
Pub. L. 100–647, title VII, §7106(a), Nov. 10, 1988, 102 Stat. 3773.
Apr 7, 1986 – Nov 10, 1988
Amended · full text not held
Subsec. (a)(2), (3). Pub. L. 99–272, §13301(d)(1), struck out "and before 1990, and" after "1986" in par. (2) and struck out par. (3) relating to the period beginning on Jan. 1, 1990, and ending on Sept. 30, 1990.
COBRA → Source credit
amended Pub. L. 99–272, title XIII, §13301(d), Apr. 7, 1986, 100 Stat. 327
Aug 12, 1983 – Apr 7, 1986
Enacted · full text not held
Source credit
Added Pub. L. 98–76, title II, §231(a), Aug. 12, 1983, 97 Stat. 427
