Title 26 — Internal Revenue Code
Chapter 62 — Time and Place for Paying Tax
§ 6159. Agreements for payment of tax liability in installments
Statutory text
Authorization of agreements
The Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to make payment on any tax in installment payments if the Secretary determines that such agreement will facilitate full or partial collection of such liability.
Extent to which agreements remain in effect
In general
Except as otherwise provided in this subsection, any agreement entered into by the Secretary under subsection (a) shall remain in effect for the term of the agreement.
Inadequate information or jeopardy
The Secretary may terminate any agreement entered into by the Secretary under subsection (a) if—
information which the taxpayer provided to the Secretary prior to the date such agreement was entered into was inaccurate or incomplete, or
the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.
Subsequent change in financial conditions
If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement.
Failure to pay an installment or any other tax liability when due or to provide requested financial information
The Secretary may alter, modify, or terminate an agreement entered into by the Secretary under subsection (a) in the case of the failure of the taxpayer—
to pay any installment at the time such installment payment is due under such agreement,
to pay any other tax liability at the time such liability is due, or
to provide a financial condition update as requested by the Secretary.
Notice requirements
The Secretary may not take any action under paragraph (2), (3), or (4) unless—
a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such action, and
such notice includes an explanation why the Secretary intends to take such action.
The preceding sentence shall not apply in any case in which the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.
Secretary required to enter into installment agreements in certain cases
In the case of a liability for tax of an individual under subtitle A, the Secretary shall enter into an agreement to accept the full payment of such tax in installments if, as of the date the individual offers to enter into the agreement—
the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000;
the taxpayer (and, if such liability relates to a joint return, the taxpayer’s spouse) has not, during any of the preceding 5 taxable years—
failed to file any return of tax imposed by subtitle A;
failed to pay any tax required to be shown on any such return; or
entered into an installment agreement under this section for payment of any tax imposed by subtitle A,
the Secretary determines that the taxpayer is financially unable to pay such liability in full when due (and the taxpayer submits such information as the Secretary may require to make such determination);
the agreement requires full payment of such liability within 3 years; and
the taxpayer agrees to comply with the provisions of this title for the period such agreement is in effect.
Secretary required to review installment agreements for partial collection every two years
In the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years.
Administrative review
The Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review.
Installment agreement fees
Limitation on fee amount
The amount of any fee imposed on an installment agreement under this section may not exceed the amount of such fee as in effect on the date of the enactment of this subsection.
Waiver or reimbursement
In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary)—
if the taxpayer has agreed to make payments under the installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section, and
if the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed.
Cross reference
For rights to administrative review and appeal, see section 7122(e).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 title VI § 6234(a) · 102 Stat. 3342
Enacted · 26 U.S.C. § 6159
Added Pub. L. 100–647, title VI, § 6234(a), Nov. 10, 1988, 102 Stat. 3735
Source evidence
Code source credit
Added Pub. L. 100–647, title VI, § 6234(a), Nov. 10, 1988, 102 Stat. 3735Enacted provision · exact public law section
(a) In General.— Subchapter A of chapter 62 of the 1986 Code (relating to place and due date for payment of tax) is amended by adding at the end thereof the following new section: “SEC. 6159. AGREEMENTS FOR PAYMENT OF TAX LIABILITY IN INSTALLMENTS. “(a) Authorization of Agreements.— The Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax in installment payments if the Secretary determines that such agreement will facilitate collection of such liability. “(b) Extent to Which Agreements Remain in Effect.— “(1) In general.— Except as otherwise provided in this subsection, any agreement entered into by the Secretary under subsection (a) shall remain in effect for the term of the agreement. “(2) Inadequate information or jeopardy.— The Secretary may terminate any agreement entered into by the Secretary under subsection (a) if— “(A) information which the taxpayer provided to the Secretary prior to the date such agreement was entered into was inaccurate or incomplete, or “(B) the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. “(3) Subsequent change in financial conditions.— “(A) In general.— If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement “(B) Notice.— Action may be taken by the Secretary under subparagraph (A) only if— “(i) notice of such determination is provided to the taxpayer no later than 30 days prior to the date of such action, and “(ii) such notice includes the reasons why the Secretary believes a significant change in the financial condition of the taxpayer has occurred. “(4) Failure to pay an installment or any other tax liability when due or to provide requested financial information.— The Secretary may alter, modify, or terminate an agreement entered into by the Secretary under subsection (a) in the case of the failure of the taxpayer— “(A) to pay any installment at the time such installment payment is due under such agreement, “(B) to pay any other tax liability at the time such liability is due, or “(C) to provide a financial condition update as requested by the Secretary.”Taxpayer Bill of Rights 2
Pub. L. 104–168 § 201(b) · 110 Stat. 1452
Amended · 26 U.S.C. § 6159(b)(3)
Pub. L. 104–168, § 201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows:
Source evidence
Code amendment note
Subsec. (b)(3). Pub. L. 104–168, § 201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows:“(A) In general.—If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement. “(B) Notice.—Action may be taken by the Secretary under subparagraph (A) only if— “(i) notice of such determination is provided to the taxpayer no later than 30 days prior to the date of such action, and “(ii) such notice includes the reasons why the Secretary believes a significant change in the financial condition of the taxpayer has occurred.”
Enacted provision · exact public law section
(b) Conforming Amendment.— Paragraph (3) of section 6159(b) is amended to read as follows: “(3) Subsequent Change in Financial Conditions.— If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement.”,Taxpayer Bill of Rights 2
Pub. L. 104–168 § 201(a) · 110 Stat. 1452
Added · 26 U.S.C. § 6159(b)(5)
Pub. L. 104–168, § 201(a), added par. (5)
Source evidence
Code amendment note
Subsec. (b)(5). Pub. L. 104–168, § 201(a), added par. (5).Enacted provision · exact public law section
(a) Terminations.— Subsection (b) of section 6159 (relating to extent to which agreements remain in effect) is amended by adding at the end the following new paragraph: “(5) Notice Requirements.— The Secretary may not take any action under paragraph (2), (3), or (4) unless— “(A) a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such action, and “(B) such notice includes an explanation why the Secretary intends to take such action. the preceding sentence shall not apply in any case in which the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.”.Taxpayer Bill of Rights 2
Pub. L. 104–168 § 202(a) · 110 Stat. 1452
Added · 26 U.S.C. § 6159(c)
Pub. L. 104–168, § 202(a), added subsec. (c)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 104–168, § 202(a), added subsec. (c).Enacted provision · exact public law section
(a) General Rule.— Section 6159 (relating to agreements for payment of tax liability in installments) is amended by adding at the end the following new subsection: “(c) Administrative: Review.— The Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review.”.Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3467(a) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6159(c)
Pub. L. 105–206, § 3467(a), added subsec. (c). Former subsec. (c) redesignated (d)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 105–206, § 3467(a), added subsec. (c). Former subsec. (c) redesignated (d).Enacted provision · exact public law section
(a) In General.— Section 6159 (relating to agreements for payment of tax liability in installments) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: “(c) Secretary Required To Enter Into Installment Agreements in Certain Cases.— In the case of a liability for tax of an individual under subtitle A the Secretary shall enter into an agreement to accept the payment of such tax in installments if, as of the date the individual offers to enter into the agreement— “(1) the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000; “(2) the taxpayer (and, if such liability relates to a joint return, the taxpayer’s spouse) has not, during any of the preceding 5 taxable years— “(A) failed to file any return of tax imposed by subtitle A; “(B) failed to pay any tax required to be shown on any such return; or “(C) entered into an installment agreement under this section for payment of any tax imposed by subtitle A, “(3) the Secretary determines that the taxpayer is financially unable to pay such liability in full when due (and the taxpayer submits such information as the Secretary may require to make such determination); “(4) the agreement requires full payment of such liability within 3 years; and “(5) the taxpayer agrees to comply with the provisions of this title for the period such agreement is in effect.”.Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3467(a) · 112 Stat. 685
Redesignated · 26 U.S.C. § 6159(d)
Pub. L. 105–206, § 3467(a), redesignated former subsec. (c), relating to administrative review, as (d)
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 105–206, § 3467(a), redesignated former subsec. (c), relating to administrative review, as (d).Enacted provision · exact public law section
(a) In General.— Section 6159 (relating to agreements for payment of tax liability in installments) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: “(c) Secretary Required To Enter Into Installment Agreements in Certain Cases.— In the case of a liability for tax of an individual under subtitle A the Secretary shall enter into an agreement to accept the payment of such tax in installments if, as of the date the individual offers to enter into the agreement— “(1) the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000; “(2) the taxpayer (and, if such liability relates to a joint return, the taxpayer’s spouse) has not, during any of the preceding 5 taxable years— “(A) failed to file any return of tax imposed by subtitle A; “(B) failed to pay any tax required to be shown on any such return; or “(C) entered into an installment agreement under this section for payment of any tax imposed by subtitle A, “(3) the Secretary determines that the taxpayer is financially unable to pay such liability in full when due (and the taxpayer submits such information as the Secretary may require to make such determination); “(4) the agreement requires full payment of such liability within 3 years; and “(5) the taxpayer agrees to comply with the provisions of this title for the period such agreement is in effect.”.Taxpayer Bill of Rights 3
Pub. L. 105–206 § 3462(c)(2) · 112 Stat. 685
Added · 26 U.S.C. § 6159(d)
Pub. L. 105–206, § 3462(c)(2), added subsec. (d), relating to cross reference
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 105–206, § 3462(c)(2), added subsec. (d), relating to cross reference.Enacted provision · exact public law section
(2) Conforming amendment.— Section 6159 (relating to installment agreements) is amended by adding at the end the following new subsection: “(d) Cross Reference.— “For rights to administrative review and appeal, see section 7122(d).”.Pub. L. 105–277 div. J title IV § 4002(g) · 112 Stat. 2681
Redesignated · 26 U.S.C. § 6159(d)
Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e).Enacted provision · exact public law section
(g) Amendment Related to Section 3467 of 1998 Act.— The subsection (d) of section 6159 of the 1986 Code relating to cross reference is redesignated as subsection (e).Pub. L. 105–277 div. J title IV § 4002(g) · 112 Stat. 2681
Redesignated · 26 U.S.C. § 6159(e)
Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e).Enacted provision · exact public law section
(g) Amendment Related to Section 3467 of 1998 Act.— The subsection (d) of section 6159 of the 1986 Code relating to cross reference is redesignated as subsection (e).Pub. L. 108–357 § 843(a)(1) · 118 Stat. 1418
Substituted · 26 U.S.C. § 6159(a)
Pub. L. 108–357, § 843(a)(1), substituted “make payment on” for “satisfy liability for payment of”
Inserted · 26 U.S.C. § 6159(a)
Pub. L. 108–357, § 843(a)(1), inserted “full or partial” after “facilitate”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 108–357, § 843(a)(1), substituted “make payment on” for “satisfy liability for payment of” and inserted “full or partial” after “facilitate”.Enacted provision · exact public law section
(1) Section 6159(a) (relating to authorization of agreements) is amended— (A) by striking “satisfy liability for payment of” and inserting “make payment on”, and (B) by inserting “full or partial” after “facilitate”.Pub. L. 108–357 § 843(a)(2) · 118 Stat. 1418
Inserted · 26 U.S.C. § 6159(c)
Pub. L. 108–357, § 843(a)(2), inserted “full” before “payment” in introductory provisions
Source evidence
Code amendment note
Subsec. (c). Pub. L. 108–357, § 843(a)(2), inserted “full” before “payment” in introductory provisions.Enacted provision · exact public law section
(2) Section 6159(c) (relating to Secretary required to enter into installment agreements in certain cases) is amended in the matter preceding paragraph (1) by inserting “full” before “payment”.Pub. L. 108–357 § 843(b) · 118 Stat. 1418
Added · 26 U.S.C. § 6159(d)(f)
Pub. L. 108–357, § 843(b), added subsec. (d)
Redesignated · 26 U.S.C. § 6159(d)(f)
Pub. L. 108–357, § 843(b), redesignated former subsecs. (d) and (e) as (e) and (f), respectively
Source evidence
Code amendment note
Subsecs. (d) to (f). Pub. L. 108–357, § 843(b), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.Enacted provision · exact public law section
(b) Requirement To Review Partial Payment Agreements Every Two Years.— Section 6159 is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and inserting after subsection (c) the following new subsection: “(d) Secretary Required To Review Installment Agreements for Partial Collection Every Two Years.— In the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years.” .Pub. L. 109–222 title V § 509(c) · 120 Stat. 345
Substituted · 26 U.S.C. § 6159(f)
Pub. L. 109–222 substituted “section 7122(e)” for “section 7122(d)”
Source evidence
Code amendment note
Subsec. (f). Pub. L. 109–222 substituted “section 7122(e)” for “section 7122(d)”.Enacted provision · exact public law section
(c) Conforming Amendment.— Section 6159(f) is amended by striking “section 7122(d)” and inserting “section 7122(e)”.Bipartisan Budget Act of 2018
Pub. L. 115–123 div. D title II § 41105(a) · 132 Stat. 64
Added · 26 U.S.C. § 6159(f); 26 U.S.C. § 6159(g)
Pub. L. 115–123 added subsec. (f)
Redesignated · 26 U.S.C. § 6159(f); 26 U.S.C. § 6159(g)
Pub. L. 115–123 redesignated former subsec. (f) as (g)
Source evidence
Code amendment note
Subsecs. (f), (g). Pub. L. 115–123 added subsec. (f) and redesignated former subsec. (f) as (g).Enacted provision · exact public law section
(a) In General.— Section 6159 26 USC 6159. is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: “(f) Installment Agreement Fees.— “(1) Limitation on fee amount.— The amount of any fee imposed on an installment agreement under this section may not exceed the amount of such fee as in effect on the date of the enactment of this subsection. “(2) Waiver or reimbursement.— In the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary)— “(A) if the taxpayer has agreed to make payments under the installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section, and “(B) if the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed.” .Effective date note
Pub. L. 115–123, div. D, title II, § 41105(b), Feb. 9, 2018, 132 Stat. 157, provided that: “The amendments made by this section [amending this section] shall apply to agreements entered into on or after the date which is 60 days after the date of the enactment of this Act [Feb. 9, 2018].”
17 of 17 references resolved to an enrolled provision
Editorial Notes
References in Text
The date of the enactment of this subsection, referred to in subsec. (f)(1), is the date of enactment of Pub. L. 115–123, which was approved .
Amendments1996–2018 · 5 rounds
2018
Subsecs. (f), (g). Pub. L. 115–123 added subsec. (f) and redesignated former subsec. (f) as (g).
2006
Subsec. (f). Pub. L. 109–222 substituted “section 7122(e)” for “section 7122(d)”.
2004
Subsec. (a). Pub. L. 108–357, § 843(a)(1), substituted “make payment on” for “satisfy liability for payment of” and inserted “full or partial” after “facilitate”.
Subsec. (c). Pub. L. 108–357, § 843(a)(2), inserted “full” before “payment” in introductory provisions.
Subsecs. (d) to (f). Pub. L. 108–357, § 843(b), added subsec. (d) and redesignated former subsecs. (d) and (e) as (e) and (f), respectively.
1998
Subsec. (c). Pub. L. 105–206, § 3467(a), added subsec. (c). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e).
Pub. L. 105–206, § 3467(a), redesignated former subsec. (c), relating to administrative review, as (d).
Pub. L. 105–206, § 3462(c)(2), added subsec. (d), relating to cross reference.
Subsec. (e). Pub. L. 105–277 redesignated subsec. (d), relating to cross reference, as (e).
1996
Subsec. (b)(3). Pub. L. 104–168, § 201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows:
“(A) In general.—If the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement.
“(B) Notice.—Action may be taken by the Secretary under subparagraph (A) only if—
“(i) notice of such determination is provided to the taxpayer no later than 30 days prior to the date of such action, and
“(ii) such notice includes the reasons why the Secretary believes a significant change in the financial condition of the taxpayer has occurred.”
Subsec. (b)(5). Pub. L. 104–168, § 201(a), added par. (5).
Subsec. (c). Pub. L. 104–168, § 202(a), added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Pub. L. 115–123, div. D, title II, § 41105(b), , 132 Stat. 157, provided that: “The amendments made by this section [amending this section] shall apply to agreements entered into on or after the date which is 60 days after the date of the enactment of this Act [].”
Effective Date of 2006 Amendment
Pub. L. 109–222, title V, § 509(d), , 120 Stat. 364, provided that: “The amendments made by this section [amending this section and section 7122 of this title] shall apply to offers-in-compromise submitted on and after the date which is 60 days after the date of the enactment of this Act [].”
Effective Date of 2004 Amendment
Pub. L. 108–357, title VIII, § 843(c), , 118 Stat. 1600, provided that: “The amendments made by this section [amending this section] shall apply to agreements entered into on or after the date of the enactment of this Act [].”
Effective Date of 1998 Amendments
Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title.
Amendment by section 3462(c)(2) of Pub. L. 105–206 applicable to proposed offers-in-compromise and installment agreements submitted after , see section 3462(e)(1) of Pub. L. 105–206, set out as a note under section 6331 of this title.
Pub. L. 105–206, title III, § 3467(b), , 112 Stat. 770, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”
Effective Date of 1996 Amendment
Pub. L. 104–168, title II, § 201(c), , 110 Stat. 1457, provided that: “The amendments made by this section [amending this section] shall take effect on the date 6 months after the date of the enactment of this Act [].”
Pub. L. 104–168, title II, § 202(b), , 110 Stat. 1457, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on .”
Effective Date
Pub. L. 100–647, title VI, § 6234(c), , 102 Stat. 3736, provided that: “The amendments made by this section [enacting this section and amending section 6601 of this title] shall apply to agreements entered into after the date of the enactment of this Act [].”
Statements Regarding Installment Agreements
Pub. L. 105–206, title III, § 3506, , 112 Stat. 771, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(a)], , 114 Stat. 2763, 2763A–632, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall, beginning not later than , provide each taxpayer who has an installment agreement in effect under section 6159 of the Internal Revenue Code of 1986 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.”
Credits
1988–2018 · 7 acts
- 1988Added Pub. L. 100–647, title VI, § 6234(a), , 102 Stat. 3735
- 1996amended Pub. L. 104–168, title II, §§ 201(a), (b), 202(a), , 110 Stat. 1456, 1457
- 1998Pub. L. 105–206, title III, §§ 3462(c)(2), 3467(a), , 112 Stat. 766, 769
- 1998Pub. L. 105–277, div. J, title IV, § 4002(g), , 112 Stat. 2681–907
- 2004Pub. L. 108–357, title VIII, § 843(a), (b), , 118 Stat. 1600
- 2006Pub. L. 109–222, title V, § 509(c), , 120 Stat. 363
- 2018Pub. L. 115–123, div. D, title II, § 41105(a), , 132 Stat. 157.
Show as published
(Added Pub. L. 100–647, title VI, § 6234(a), , 102 Stat. 3735; amended Pub. L. 104–168, title II, §§ 201(a), (b), 202(a), , 110 Stat. 1456, 1457; Pub. L. 105–206, title III, §§ 3462(c)(2), 3467(a), , 112 Stat. 766, 769; Pub. L. 105–277, div. J, title IV, § 4002(g), , 112 Stat. 2681–907; Pub. L. 108–357, title VIII, § 843(a), (b), , 118 Stat. 1600; Pub. L. 109–222, title V, § 509(c), , 120 Stat. 363; Pub. L. 115–123, div. D, title II, § 41105(a), , 132 Stat. 157.)