[§ 198A. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(35)](/us/pl/113/295/dA/tII/s221/a/35), Dec. 19, 2014, [128 Stat. 4042](/us/stat/128/4042)]

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
articles Not indexed
Reform history JSON API

[§ 198A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]

Section, added Pub. L. 110–343, div. C, title VII, § 707(a), Oct. 3, 2008, 122 Stat. 3923, related to expensing of qualified disaster expenses. Repeal was executed to this section, which is in part VI of subchapter B of chapter 1, to reflect the probable intent of Congress, notwithstanding directory language of Pub. L. 113–295, which repealed section 198A in part VI of subchapter A of chapter 1.

Effective Date of Repeal

Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.

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