26 U.S.C. § 1400L...1400U: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A) , Mar. 23, 2018 , 132 Stat. 1211 ]

in the case of the repeal of section 1400L(a) of the Internal Revenue Code of 1986, qualified wages (as defined in such section, as in effect before its repeal) which were paid or incurred before January 1, 2004 , in the case of the repeal of subsections (b) and (f) of section 1400L of such Code, qualified New York Liberty Zone property (as defined in section 1400L(b) of such Code, as in effect before its repeal) placed in service before January 1, 2010 , in the case of the repeal of section 1400L(c) of such Code, qualified New York Liberty Zone leasehold improvement property (as defined in such section, as in effect before its repeal) placed in service before January 1, 2007 , in the case of the repeal of section 1400L(d) of such Code, qualified New York Liberty bonds (as defined in such section, as in effect before its repeal) issued before January 1, 2014 , in the case of the repeal of section 1400L(e) of such Code, advanced refundings before January 1, 2006 , in the case of the repeal of section 1400L(g) of such Code, property which is compulsorily or involuntarily converted as a result of the terrorist attacks on September 11, 2001 , in the case of the repeal of section 1400N(a) of such Code, obligations issued before January 1, 2012 , in the case of the repeal of section 1400N(b) of such Code, advanced refundings before January 1, 2011 , in the case of the repeal of section 1400N(d) of such Code, property placed in service before January 1, 2012 , in the case of the repeal of section 1400N(e) of such Code, property placed in service before January 1, 2009 , in the case of the repeal of subsections (f) and (g) of section 1400N of such Code, amounts paid or incurred before January 1, 2008 , in the case of the repeal of section 1400N(h) of such Code, amounts paid or incurred before January 1, 2012 , in the case of the repeal of section 1400N(k)(1)(B) of such Code, losses arising in taxable years beginning before January 1, 2008 , in the case of the repeal of section 1400N( l ) of such Code, bonds issued before January 1, 2007 , in the case of the repeal of section 1400Q(a) of such Code, distributions before January 1, 2007 , in the case of the repeal of section 1400Q(b) of such Code, contributions before March 1, 2006 , in the case of the repeal of section 1400Q(c) of such Code, loans made before January 1, 2007 , in the case of the repeal of section 1400R of such Code, wages paid or incurred before January 1, 2006 , in the case of the repeal of section 1400S(a) of such Code, contributions paid before January 1, 2006 , in the case of the repeal of section 1400T of such Code, financing provided before January 1, 2011 , and in the case of the repeal of part III [§§ 1400U–1 to 1400U–3] of subchapter Y of chapter 1 of such Code, obligations issued before January 1, 2011 .”