(f) Termination
This section shall not apply to taxable years beginning after December 31, 2021.
(Added Pub. L. 103–66, title XIII, §13322(b), Aug. 10, 1993, 107 Stat. 559 ; amended Pub. L. 104–188, title I, §1201(e)(1), Aug. 20, 1996, 110 Stat. 1772 ; Pub. L. 105–206, title VI, §6023(1), July 22, 1998, 112 Stat. 824 ; Pub. L. 107–147, title VI, §613(a), Mar. 9, 2002, 116 Stat. 61 ; Pub. L. 108–311, title III, §315, title IV, §404(b)(1), Oct. 4, 2004, 118 Stat. 1181 , 1188 ; Pub. L. 109–432, div. A, title I, §111(a), Dec. 20, 2006, 120 Stat. 2940 ; Pub. L. 110–343, div. C, title III, §314(a), Oct. 3, 2008, 122 Stat. 3872 ; Pub. L. 111–312, title VII, §732(a), Dec. 17, 2010, 124 Stat. 3317 ; Pub. L. 112–240, title III, §304(a), Jan. 2, 2013, 126 Stat. 2329 ; Pub. L. 113–295, div. A, title I, §114(a), title II, §216(a), Dec. 19, 2014, 128 Stat. 4014 , 4034 ; Pub. L. 114–113, div. Q, title I, §161(a), Dec. 18, 2015, 129 Stat. 3066 ; Pub. L. 115–123, div. D, title I, §40301(a), Feb. 9, 2018, 132 Stat. 145 ; Pub. L. 116–94, div. Q, title I, §111(a), Dec. 20, 2019, 133 Stat. 3228 ; Pub. L. 116–260, div. EE, title I, §135(a), Dec. 27, 2020, 134 Stat. 3053 .)