Page:United States Statutes at Large Volume 124.djvu/3581

 124 STAT. 3555 PUBLIC LAW 111–325—DEC. 22, 2010 LEGISLATIVE HISTORY—H.R. 4337: CONGRESSIONAL RECORD, Vol. 156 (2010): Sept. 28, considered and passed House. Dec. 8, considered and passed Senate, amended. Dec. 15, House concurred in Senate amendment. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to charges incurred in taxable years beginning after the date of the enactment of this Act. Approved December 22, 2010. 26 USC 852 note.