Subsec. (f)(1). Pub. L. 108–311, § 408(b)(5), revised index words regarding Pub. L. 107–16, § 412(b)(2). See 2001 Amendment note lower than.
2001-Subsec. (b)(2)(B)(i), (ii). Pub. L. 107–sixteen, § 412(b)(1), revised cls. (i) and you can (ii) basically. Before modification, cls. (i) and you can (ii) comprehend the following:
Subsec. (d). Bar. L. 107–16, § 412(a)(1), redesignated subsec. (e) as the (d), and you may hit aside supposed and you may text message from former subsec. (d). Such sixty weeks will likely be calculated in how given of the the newest Secretary in the case of numerous funds which are refinanced of the, otherwise serviced just like the, an individual loan along with the situation away from money sustained prior to brand new go out of your enactment of this point.”
Subsec. (f)(1). Pub. L. 107–16, § 412(b)(2), due to the fact revised of the Club. L. 108–311, § 408(b)(5), substituted “$50,100 and you may $one hundred,100 quantity” to have “$40,100 and you will $60,100000 wide variety”.
1998-Subsec. (b)(2)(C). Pub. L. 105–277, § 4003(a)(2)(A)(iii), struck away finishing arrangements and this comprehend the following: “To have reason for areas 86, 135, 137, 219, and 469, adjusted gross income might be computed instead of mention of brand new deduction allowed less than this section.”
Subsec. (d). Club. L. 105–206, § 6004(b)(2), joined within stop “Particularly 60 days are calculated in the manner recommended of the the new Secretary in the example of numerous financing being refinanced by, otherwise serviced since the, an individual loan and also in the actual situation away from finance sustained before the newest big date of your enactment regarding the part.”
L. 105–277, § 4003(a)(3), inserted prior to several months at the stop “or to anybody because of the cause off financing lower than people qualified manager bundle (due to the fact defined when you look at the part 72(p)(4)) or around any bargain regarded when you look at the part 72(p)(5)”
Modification by Bar. L. 117–2 appropriate to help you taxable many years beginning after payday loans Ruston, select part 9042(c) regarding Bar. L. 117–dos, set out as a note below part 74 on the title.
Modification by Club. L. 116–260 applicable so you’re able to nonexempt ages beginning after , come across section 104(c) of div. EE away from Club. L. 116–260, put down because the an email significantly less than area 25A of the name.
Amendment by Pub. L. 116–136 applicable to help you payments generated immediately following , find section 2206(c) of Pub. L. 116–136, set out just like the a note less than point 127 associated with title.
Amendment of the point 11002(d)(1)(U) of Club. L. 115–97 applicable in order to nonexempt ages beginning once , get a hold of section 11002(e) off Pub. L. 115–97, lay out once the an email around area step one of the title.
Amendment because of the part 13305(b)(1) off Bar. L. 115–97 appropriate so you can nonexempt age beginning once , but because the provided with transition code, find point 13305(c) off Bar. L. 115–97, put down since a note under section 74 of term.
Text message read below: “A good deduction are going to be greeting lower than this area just with esteem to help you attract reduced with the people qualified student loan within the earliest 60 days (even in the event successive) in which attract payments are required
Modification by Bar. L. 113–295 productive , at the mercy of an economy supply, pick point 221(b) from Bar. L. 113–295, set out as the an email significantly less than section step one of this identity.
Amendment by Pub. L. 108–357 applicable so you’re able to taxable age birth shortly after , look for section 102(e) of Pub. L. 108–357, put down as a note below part 56 in the identity.
Amendment by the point 207(20) regarding Bar. L. 108–311 relevant so you’re able to nonexempt many years delivery just after , come across area 208 out of Pub. L. 108–311, establish given that an email under area 2 for the title.
Modification by point 402(b)(2)(B) away from Pub. L. 107–16 relevant to nonexempt decades beginning just after , discover point 402(h) out-of Bar. L. 107–16, set out because an email significantly less than area 72 with the name.