Pub. L. 113–295, div. A, title I, §114(b), Dec. 19, 2014, 128 Stat. 4014 , provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013."

Pub. L. 113–295, div. A, title II, §216(b), Dec. 19, 2014, 128 Stat. 4034 , provided that: "The amendment made by this section [amending this section] shall take effect as if included in the provision of the Tax Relief and Health Care Act of 2006 [ Pub. L. 109–432 ] to which it relates."

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