CARES Act

CARES Act — Effective Dates

List of effective dates for laws under the CARES Act:

  1. 11 U.S.C 101(10A)(B)(ii) & 11 USC 1325(b)(2) — The amendments shall apply to any case commenced before, on, or after the date of enactment of this Act.
  2. 11 U.S.C 101(10A)(B)(ii) — As part of a sunset provision, another amendment to 11 USC 101(10A)(B)(ii) will be made and take effect on the date that is 1 year after the date of enactment of this Act.
  3. 11 U.S.C. 1329 — The amendment shall apply to any case for which a plan has been confirmed under section 1325 of title 11, United States Code, before the date of enactment of this Act.
  4. 12 U.S.C. 1795e(a)(1) — The amendment shall take effect on December 31, 2020.
  5. 2 U.S.C. 2062(d)(3)(A) — The amendment shall apply with respect to fiscal year 2020 and each succeeding fiscal year.
  6. 21 U.S.C. 356c, 21 U.S.C. 356c(g), 21 U.S.C. 356e, 21 U.S.C. 360(j) & 21 U.S.C. 374(b) — The amendments take effect on the date that is 180 days after the date of enactment of this Act.
  7. 26 U.S.C. 53(e) — The amendment applies to taxable years beginning after December 31, 2017.
  8. 26 U.S.C. 62 as amended by section 2204 of the CARES Act — The amendments apply to taxable years beginning after December 31, 2019.
  9. 26 U.S.C. 106 — The amendment regarding distributions from savings accounts shall apply to amounts paid after December 31, 2019. The amendment regarding reimbursements shall apply to expenses incurred after December 31, 2019.
  10. 26 U.S.C. 163(j) — The amendment applies to taxable years beginning after December 31, 2018.
  11. 26 U.S.C. 168 — The amendment shall take effect as if included in section 13204 of Public Law 115–97
  12. 26 U.S.C. 170 as amended by section 2205 of the CARES Act — The amendments apply to payments made after the date of the enactment of this Act.
  13. 26 U.S.C. 172(b)(1) — The amendment regarding carryovers and carrybacks applies to: (A) net operating losses arising in taxable years beginning after December 31, 2017, and (B) taxable years beginning before, on, or after such date to which such net operating losses are carried.
  14. 26 U.S.C. 172(b)(2)© — The amendment regarding net operating loss limitation applies: (A) to taxable years beginning after December 31, 2017, and (B) to taxable years beginning on or before December 31, 2017, to which net operating losses arising in taxable years beginning after December 31, 2017, are carried.
  15. 26 U.S.C. 223(c)(1)(B)(ii) — The amendment shall take effect on the date of the enactment of this Act.
  16. 26 U.S.C. 401 and 26 U.S.C. 402, as amended by Section 2203 of the CARES Act — The amendments shall apply for calendar years beginning after December 31, 2019.
  17. 26 U.S.C. 461(l)(3) — The amendments made by subsection (a) of Section 2304 of the CARES Act shall apply to taxable years beginning after December 31, 2017. The amendments made by subsection (b) of Section 2304 of the CARES Act shall take effect as if included in the provisions of Public Law 115–97 to which they relate.
  18. 26 U.S.C. 5214(a) — The amendment shall apply to distilled spirits removed after December 31, 2019.
  19. 39 U.S.C. 3210(a)(6)(D) — The amendment shall apply with respect to mailings sent on or after the date of the enactment of this Act.
  20. 42 U.S.C. 1395aaa(d)(2) — The amendment shall take effect as if included in the enactment of the Further Consolidated Appropriations Act, 2020 (Public Law 116–94).
  21. 42 U.S.C. 1395x(s)(10)(A), 42 U.S.C. 1395l(b) & 42 U.S.C. 1395w–22(a)(1)(B) — The amendment shall take effect on the date of enactment of this Act and shall apply with respect to a COVID–19 vaccine beginning on the date that such vaccine is licensed under section 351 of the Public Health Service Act (42 U.S.C. 262).
  22. Public Law 115–52 — The amendment shall take effect as of the enactment of the FDA Reauthorization Act of 2017 (Public Law 115–52).
  23. Public Law 116–91 — The amendment shall apply as if included in the enactment of the FUTURE Act (Public Law 116–91).
  24. Section 119 of the Medicare Improvements for Patients and Providers Act of 2008, as amended — The amendment shall take effect as if included in the enactment of the Further Consolidated Appropriations Act, 2020 (Public Law 116–94).
  25. Section 13302(e) of Public Law 115–97 — The amendments shall take effect as if included in the provisions of Public Law 115–97 to which they relate.

Quick Link 1: CARES Act Summary

Quick Link 2: CARES Act Citations


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