Annual edition
Subsec. (a). Pub. L. 101–239, §7881(f)(12), struck out "to the extent such amount does not exceed 30 percent of the collective net worth of all persons described in section 1362(a) of this title" after "the amount of such liability" and substituted "in the amount of such liability (including interest) upon all property and rights to property, whether real or personal, belonging to such person, except that such lien may not be in an amount in excess of 30 percent of the collective net worth of all persons described in section 1362(a) of this title" for "to the extent such amount does not exceed 30 percent of the collective net worth of all persons described in section 1362(a) of this title upon all property and rights to property, whether real or personal, belonging to such person."
Source credit
Pub. L. 101–239, title VII, §§7881(f)(3)(B), (10)(C), (12), 7891(a)(1), 7894(g)(4)(A), Dec. 19, 1989, 103 Stat. 2440, 2441, 2445, 2451.
Dec 22, 1987 – Dec 19, 1989
Amended · full text not held
Subsec. (a). Pub. L. 100–203, §9312(b)(2)(B)(i), substituted "to the extent such amount does not exceed 30 percent of the collective net worth of all persons described in section 1362(a) of this title" for "to the extent of an amount equal to the unpaid amount described in section 1362(b)(1)(A)(i) of this title" in two places.
Source credit
Pub. L. 100–203, title IX, §9312(b)(2)(B)(i), (C)(ii), Dec. 22, 1987, 101 Stat. 1330–361, 1330–362
Apr 7, 1986 – Dec 22, 1987
Amended · full text not held
Pub. L. 99–272, §11016(a)(6)(B)(i), struck out "of employer" after "liability" in section catchline.
COBRA → Source credit
Pub. L. 99–272, title XI, §11016(a)(6)(B), (c)(14), Apr. 7, 1986, 100 Stat. 271, 275
Nov 6, 1978 – Apr 7, 1986
Amended · full text not held
Subsec. (c)(2). Pub. L. 95–598 substituted "a case under title 11 or in" and "title 11" for "the case of bankruptcy or" and "the Bankruptcy Act".
Bankruptcy Code → Source credit
Pub. L. 95–598, title III, §321(c), Nov. 6, 1978, 92 Stat. 2678
Sep 2, 1974 – Nov 6, 1978
Enacted · full text not held
ERISA → Source credit
Pub. L. 93–406, title IV, §4068, Sept. 2, 1974, 88 Stat. 1032
