26 U.S.C. § 2106 — Taxable estate

Page 2621 TITLE 26—INTERNAL REVENUE CODE § 2106 (Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(d), Nov. 13, 1966, 80 Stat. 1572; Pub. L. 98–369, div. A, title I, § 127(d), July 18, 1984, 98 Stat. 651; Pub. L. 100–647, title I, § 1012(g)(4), Nov. 10, 1988, 102 Stat. 3501; Pub. L. 103–66, title XIII, § 13237(b), Aug. 10, 1993, 107 Stat. 508; Pub. L. 105–34, title XIII, § 1304(a), Aug. 5, 1997, 111 Stat. 1040; Pub. L. 108–357, title IV, § 411(b), Oct. 22, 2004, 118 Stat. 1504; Pub. L. 110–343, div. C, title II, § 207(a), Oct. 3, 2008, 122 Stat. 3865; Pub. L. 111–312, title VII, § 726(a), Dec. 17, 2010, 124 Stat. 3316.) Editorial Notes AMENDMENTS 2010—Subsec. (d)(3). Pub. L. 111–312 substituted ‘‘De- cember 31, 2011’’ for ‘‘December 31, 2009’’. 2008—Subsec. (d)(3). Pub. L. 110–343 substituted ‘‘De- cember 31, 2009’’ for ‘‘December 31, 2007’’. 2004—Subsec. (d). Pub. L. 108–357 added subsec. (d). 1997—Subsec. (b)(4). Pub. L. 105–34 added par. (4). 1993—Subsec. (b). Pub. L. 103–66 substituted ‘‘this sub- chapter, the following shall not be deemed property within the United States’’ for ‘‘this subchapter’’ in in- troductory provisions, added par. (3) and concluding provisions, and struck out former par. (3) and con- cluding provisions which read as follows: ‘‘(3) debt obligations, if, without regard to whether a statement meeting the requirements of section 871(h)(4) has been received, any interest thereon would be eligible for the exemption from tax under section 871(h)(1) were such interest received by the decedent at the time of his death, shall not be deemed property within the United States.’’ 1988—Subsec. (b)(1). Pub. L. 100–647 substituted ‘‘sec- tion 871(i)(3), if any interest thereon would not be sub- ject to tax by reason of section 871(i)(1)’’ for ‘‘section 861(c), if any interest thereon would be treated by rea- son of section 861(a)(1)(A) as income from sources with- out the United States’’. 1984—Subsec. (b). Pub. L. 98–369, amended subsec. (b) generally, substituting ‘‘Bank deposits and certain other debt obligations’’ for ‘‘Certain bank deposits, etc.’’ in heading and ‘‘, if any interest thereon would be treated by reason of section 861(a)(1)(A) as income from sources without the United States were such interest received by the decedent at the time of his death,’’ for ‘‘if any interest thereon, were such interest received by the decedent at the time of his death, would be treated by reason of section 861(a)(1)(A) as income from sources without the United States, and’’ in par. (1), inserting ‘‘and’’ after ‘‘business,’’ in par. (2), and adding par. (3). 1966—Subsec. (b). Pub. L. 89–809 substituted amounts described in section 861(c) if any interest thereon, were such interest received by the decedent at the time of his death, would be treated by reason of section 861(a)(1)(A) as income from sources without the United States, and deposits with a foreign branch of a domes- tic corporation or domestic partnership, if such branch is engaged in the commercial banking business for moneys deposited with any person carrying on the banking business by or for a nonresident not a citizen of the United States who was not engaged in business in the United States at the time of his death as the property not to be deemed property within the United States for purposes of this subchapter. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2010 AMENDMENT Pub. L. 111–312, title VII, § 726(b), Dec. 17, 2010, 124 Stat. 3317, provided that: ‘‘The amendment made by this section [amending this section] shall apply to es- tates of decedents dying after December 31, 2009.’’ EFFECTIVE DATE OF 2008 AMENDMENT Pub. L. 110–343, div. C, title II, § 207(b), Oct. 3, 2008, 122 Stat. 3865, provided that: ‘‘The amendment made by this section [amending this section] shall apply to de- cedents dying after December 31, 2007.’’ EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108–357 applicable to estates of decedents dying after Dec. 31, 2004, see section 411(d)(2) of Pub. L. 108–357, set out as a note under sec- tion 871 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIII, § 1304(b), Aug. 5, 1997, 111 Stat. 1040, provided that: ‘‘The amendment made by this section [amending this section] shall apply to es- tates of decedents dying after the date of the enact- ment of this Act [Aug. 5, 1997].’’ EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103–66 applicable to the es- tates of decedents dying after Dec. 31, 1993, see section 13237(d) of Pub. L. 103–66, set out as a note under sec- tion 871 of this title. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable to obliga- tions issued after July 18, 1984, with respect to the es- tates of decedents dying after such date, see section 127(g)(2) of Pub. L. 98–369, set out as a note under sec- tion 871 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89–809 applicable with respect to estates of decedents dying after Nov. 13, 1966, see sec- tion 108(i) of Pub. L. 89–809, set out as a note under sec- tion 2101 of this title. § 2106. Taxable estate (a) Definition of taxable estate For purposes of the tax imposed by section 2101, the value of the taxable estate of every de- cedent nonresident not a citizen of the United States shall be determined by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States— (1) Expenses, losses, indebtedness, and taxes That proportion of the deductions specified in sections 2053 and 2054 (other than the deduc- tions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded on a promise or agreement but was not contracted for an adequate and full consideration in money or money’s worth shall be allowable under this paragraph to the extent that it would be allowable as a deduc- tion under paragraph (2) if such promise or agreement constituted a bequest. (2) Transfers for public, charitable, and reli- gious uses (A) In general The amount of all bequests, legacies, de- vises, or transfers (including the interest which falls into any such bequest, legacy, Page 2622 TITLE 26—INTERNAL REVENUE CODE § 2106 devise, or transfer as a result of an irrev- ocable disclaimer of a bequest, legacy, de- vise, transfer, or power, if the disclaimer is made before the date prescribed for the fil- ing of the estate tax return)— (i) to or for the use of the United States, any State, any political subdivision there- of, or the District of Columbia, for exclu- sively public purposes; (ii) to or for the use of any domestic cor- poration organized and operated exclu- sively for religious, charitable, scientific, literary, or educational purposes, includ- ing the encouragement of art and the pre- vention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legisla- tion, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office; or (iii) to a trustee or trustees, or a fra- ternal society, order, or association oper- ating under the lodge system, but only if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association, exclusively for reli- gious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, such trust, fraternal society, order, or associa- tion would not be disqualified for tax ex- emption under section 501(c)(3) by reason of attempting to influence legislation, and such trustee or trustees, or such fraternal society, order, or association, does not par- ticipate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public of- fice; (B) Powers of appointment Property includible in the decedent’s gross estate under section 2041 (relating to powers of appointment) received by a donee de- scribed in this paragraph shall, for purposes of this paragraph, be considered a bequest of such decedent. (C) Death taxes payable out of bequests If the tax imposed by section 2101, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the jurisdiction under which the estate is administered, or by the law of the jurisdiction imposing the particular tax, payable in whole or in part out of the be- quests, legacies, or devises otherwise deduct- ible under this paragraph, then the amount deductible under this paragraph shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes. (D) Limitation on deduction The amount of the deduction under this paragraph for any transfer shall not exceed the value of the transferred property re- quired to be included in the gross estate. (E) Disallowance of deductions in certain cases The provisions of section 2055(e) shall be applied in the determination of the amount allowable as a deduction under this para- graph. (F) Cross references (i) For option as to time for valuation for pur- poses of deduction under this section, see section 2032. (ii) For exemption of certain bequests for the benefit of the United States and for rules of con- struction for certain bequests, see section 2055(g). (iii) For treatment of gifts and bequests to or for the use of Indian tribal governments (or their sub- divisions), see section 7871. (3) Marital deduction The amount which would be deductible with respect to property situated in the United States at the time of the decedent’s death under the principles of section 2056. (4) State death taxes The amount which bears the same ratio to the State death taxes as the value of the prop- erty, as determined for purposes of this chap- ter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this paragraph, the term ‘‘State death taxes’’ means the taxes described in section 2058(a). (b) Condition of allowance of deductions No deduction shall be allowed under para- graphs (1) and (2) of subsection (a) in the case of a nonresident not a citizen of the United States unless the executor includes in the return re- quired to be filed under section 6018 the value at the time of his death of that part of the gross es- tate of such nonresident not situated in the United States. (Aug. 16, 1954, ch. 736, 68A Stat. 398; Pub. L. 85–866, title I, § 30(d), Sept. 2, 1958, 72 Stat. 1631; Pub. L. 86–779, § 4(c), Sept. 14, 1960, 74 Stat. 1000; Pub. L. 89–809, title I, § 108(e), Nov. 13, 1966, 80 Stat. 1572; Pub. L. 91–172, title II, § 201(d)(2), (4)(B), Dec. 30, 1969, 83 Stat. 561; Pub. L. 94–455, title XIII, § 1307(d)(1)(B)(iii), (C), title XIX, § 1902(a)(5), (12)(A), title XX, § 2001(c)(1)(F), Oct. 4, 1976, 90 Stat. 1727, 1805, 1852; Pub. L. 97–473, title II, § 202(b)(6), Jan. 14, 1983, 96 Stat. 2610; Pub. L. 99–514, title XIV, § 1422(c), Oct. 22, 1986, 100 Stat. 2717; Pub. L. 100–203, title X, § 10711(a)(4), Dec. 22, 1987, 101 Stat. 1330–464; Pub. L. 100–647, title V, § 5033(c), Nov. 10, 1988, 102 Stat. 3672; Pub. L. 101–239, title VII, § 7815(d)(3), Dec. 19, 1989, 103 Stat. 2415; Pub. L. 107–16, title V, § 532(c)(8), June 7, 2001, 115 Stat. 75; Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(ii), Dec. 19, 2014, 128 Stat. 4051; Pub. L. 115–141, div. U, title IV, § 401(a)(203), Mar. 23, 2018, 132 Stat. 1194.) Editorial Notes AMENDMENTS 2018—Subsec. (a)(4). Pub. L. 115–141 inserted ‘‘section’’ before ‘‘2058(a).’’ Page 2623 TITLE 26—INTERNAL REVENUE CODE § 2106 2014—Subsec. (a)(4). Pub. L. 113–295 substituted ‘‘2058(a)’’ for ‘‘section 2011(a)’’. 2001—Subsec. (a)(4). Pub. L. 107–16 added par. (4). 1989—Subsec. (a)(3). Pub. L. 101–239 struck out ‘‘al- lowed where spouse is citizen’’ after ‘‘deduction’’ in heading. 1988—Subsec. (a)(3). Pub. L. 100–647 added par. (3). 1987—Subsec. (a)(2)(A)(ii), (iii). Pub. L. 100–203 in- serted ‘‘(or in opposition to)’’ after ‘‘on behalf of’’. 1986—Subsec. (a)(2)(F)(ii). Pub. L. 99–514 substituted ‘‘section 2055(g)’’ for ‘‘section 2055(f)’’. 1983—Subsec. (a)(2)(F). Pub. L. 97–473 substituted ‘‘(i)’’ and ‘‘(ii)’’ for ‘‘(1)’’ and ‘‘(2)’’, respectively, and added cl. (iii). 1976—Subsec. (a)(2)(A)(i). Pub. L. 94–455, § 1902(a)(12)(A), struck out ‘‘Territory’’ after ‘‘any State’’. Subsec. (a)(2)(A)(ii). Pub. L. 94–455, § 1307(d)(1)(B)(iii), substituted ‘‘which is not disqualified for tax exemp- tion under section 501(c)(3) by reason of attempting to influence legislation’’ for ‘‘no substantial part of the activities of which is carrying on propaganda, or other- wise attempting, to influence legislation’’ after ‘‘stock- holder or individual’’. Subsec. (a)(2)(A)(iii). Pub. L. 94–455, § 1307(d)(1)(C), substituted ‘‘such trust, fraternal society, order, or as- sociation would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influ- ence legislation’’ for ‘‘no substantial part of the activi- ties of such trustee or trustees, or of such fraternal so- ciety, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation’’ after ‘‘children or animals’’. Subsec. (a)(2)(F). Pub. L. 94–455, § 1902(a)(5)(A), sub- stituted ‘‘Cross references’’ for ‘‘Other cross ref- erences’’ after ‘‘(F)’’, in cl. (1) ‘‘purposes of deduction under this section’’ for ‘‘purpose of deduction under this paragraph’’ after ‘‘valuation for’’, in cl. (2) provi- sion for exemption of certain bequests for benefit of United States and for rules of construction for certain bequests, for provisions of cls. (2) to (11) relating to be- quests to; Library of Congress, Post Office Department, Office of Naval Records and Library, National Park Service, Department of State, Department of Justice, payment of tax on bequests of United States obliga- tions, Naval Academy, Naval Academy Museum, and National Archives Trust Fund Board, respectively. Subsec. (a)(3). Pub. L. 94–455, § 2001(c)(1)(F), struck out par. (3) relating to specific exemption in case of dece- dents nonresidents not citizens. Subsec. (c). Pub. L. 94–455, § 1902(a)(5)(B), struck out subsec. (c) relating to treatment of United States bonds in determining gross estate of a decedent who was not engaged in business in the United States at the time of his death. 1969—Subsec. (a)(2)(A)(ii), (iii). Pub. L. 91–172, § 201(d)(4)(B), inserted non-participation and non-inter- vention in political campaigns as an additional quali- fication. Subsec. (a)(2)(E). Pub. L. 91–172, § 201(d)(2), substituted substantive provisions for simple reference to sections 503 and 681 of this title in which such substantive provi- sions were formerly set out. 1966—Subsec. (a)(3). Pub. L. 89–809 substituted ‘‘$30,000’’ for ‘‘$2,000’’ as size of exemption in subpar. (A) and ‘‘$30,000’’ for ‘‘$2,000’’ as item (i) in formula set out in subpar. (B). 1960—Subsec. (a)(3). Pub. L. 86–779 designated existing provisions as subpar. (A) and added subpar. (B). 1958—Subsec. (a)(2)(E). Pub. L. 85–866 substituted ‘‘503’’ for ‘‘504’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title. EFFECTIVE DATE OF 2001 AMENDMENT Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title. EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 applicable to estates of decedents dying after Nov. 10, 1988, see section 5033(d)(1) of Pub. L. 100–647, set out as a note under sec- tion 2056 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100–203 applicable with re- spect to activities after Dec. 22, 1987, see section 10711(c) of Pub. L. 100–203, set out as a note under sec- tion 170 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 applicable to transfers and contributions made after Dec. 31, 1986, see section 1422(e) of Pub. L. 99–514, set out as a note under section 2055 of this title. EFFECTIVE DATE OF 1983 AMENDMENT For effective date of amendment by Pub. L. 97–473, see section 204(3) of Pub. L. 97–473, set out as an Effec- tive Date note under section 7871 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1902(a)(5), (12)(A) of Pub. L. 94–455 applicable in the case of estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as a note under section 2012 of this title. Amendment by section 2001(c)(1)(F) of Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by section 201(d)(2) of Pub. L. 91–172 ap- plicable in the case of decedents dying after Dec. 31, 1969, with specified exceptions, see section 201(g)(4) of Pub. L. 91–172, set out as a note under section 170 of this title. Amendment by section 201(d)(4)(B) of Pub. L. 91–172 applicable to gifts and transfers made after Dec. 31, 1969, see section 201(g)(4) of Pub. L. 91–172, set out as a note under section 170 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89–809 applicable with respect to estates of decedents dying after Nov. 13, 1966, see sec- tion 108(i) of Pub. L. 89–809, set out as a note under sec- tion 2101 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Pub. L. 86–779, § 4(e)(2), Sept. 14, 1960, 74 Stat. 1000, provided that: ‘‘The amendments made by subsections (b) and (c) [enacting section 2209 of this title and amending this section] shall apply with respect to es- tates of decedents dying after the date of the enact- ment of this Act [Sept. 14, 1960].’’ APPLICATION OF AMENDMENTS BY SECTION 5033 OF PUB. L. 100–647 TO ESTATES OF, OR GIFTS BY, NONCITIZEN AND NONRESIDENT INDIVIDUALS For provisions directing that in the case of the estate of, or gift by, an individual who was not a citizen or resident of the United States but was a resident of a foreign country with which the United States has a tax treaty with respect to estate, inheritance, or gift taxes, Page 2624 TITLE 26—INTERNAL REVENUE CODE § 2107 the amendments made by section 5033 of Pub. L. 100–647 shall not apply to the extent such amendments would be inconsistent with the provisions of such treaty re- lating to estate, inheritance, or gift tax marital deduc- tions, but that in the case of the estate of an individual dying before the date 3 years after Dec. 19, 1989, or a gift by an individual before the date 3 years after Dec. 19, 1989, the requirement of the preceding provision that the individual not be a citizen or resident of the United States shall not apply, see section 7815(d)(14) of Pub. L. 101–239, set out as a note under section 2056 of this title. § 2107. Expatriation to avoid tax (a) Treatment of expatriates A tax computed in accordance with the table contained in section 2001 is hereby imposed on the transfer of the taxable estate, determined as provided in section 2106, of every decedent non- resident not a citizen of the United States if the date of death occurs during a taxable year with respect to which the decedent is subject to tax under section 877(b). (b) Gross estate For purposes of the tax imposed by subsection (a), the value of the gross estate of every dece- dent to whom subsection (a) applies shall be de- termined as provided in section 2103, except that— (1) if such decedent owned (within the mean- ing of section 958(a)) at the time of his death 10 percent or more of the total combined vot- ing power of all classes of stock entitled to vote of a foreign corporation, and (2) if such decedent owned (within the mean- ing of section 958(a)), or is considered to have owned (by applying the ownership rules of sec- tion 958(b)), at the time of his death, more than 50 percent of— (A) the total combined voting power of all classes of stock entitled to vote of such cor- poration, or (B) the total value of the stock of such cor- poration, then that proportion of the fair market value of the stock of such foreign corporation owned (within the meaning of section 958(a)) by such decedent at the time of his death, which the fair market value of any assets owned by such for- eign corporation and situated in the United States, at the time of his death, bears to the total fair market value of all assets owned by such foreign corporation at the time of his death, shall be included in the gross estate of such decedent. For purposes of the preceding sentence, a decedent shall be treated as owning stock of a foreign corporation at the time of his death if, at the time of a transfer, by trust or otherwise, within the meaning of sections 2035 to 2038, inclusive, he owned such stock. (c) Credits (1) Unified credit (A) In general A credit of $13,000 shall be allowed against the tax imposed by subsection (a). (B) Limitation based on amount of tax The credit allowed under this paragraph shall not exceed the amount of the tax im- posed by subsection (a). (2) Credit for foreign death taxes (A) In general The tax imposed by subsection (a) shall be credited with the amount of any estate, in- heritance, legacy, or succession taxes actu- ally paid to any foreign country in respect of any property which is included in the gross estate solely by reason of subsection (b). (B) Limitation on credit The credit allowed by subparagraph (A) for such taxes paid to a foreign country shall not exceed the lesser of— (i) the amount which bears the same ratio to the amount of such taxes actually paid to such foreign country as the value of the property subjected to such taxes by such foreign country and included in the gross estate solely by reason of subsection (b) bears to the value of all property sub- jected to such taxes by such foreign coun- try, or (ii) such property’s proportionate share of the excess of— (I) the tax imposed by subsection (a), over (II) the tax which would be imposed by section 2101 but for this section. (C) Proportionate share In the case of property which is included in the gross estate solely by reason of sub- section (b), such property’s proportionate share is the percentage which the value of such property bears to the total value of all property included in the gross estate solely by reason of subsection (b). (3) Other credits The tax imposed by subsection (a) shall be credited with the amounts determined in ac- cordance with subsections (a) and (b) of sec- tion 2102. For purposes of subsection (a) of sec- tion 2102, sections 2012 and 2013 shall be ap- plied as if the credit allowed under paragraph (1) were allowed under section 2010. (d) Burden of proof If the Secretary establishes that it is reason- able to believe that an individual’s loss of United States citizenship would, but for this section, result in a substantial reduction in the estate, inheritance, legacy, and succession taxes in respect of the transfer of his estate, the bur- den of proving that such loss of citizenship did not have for one of its principal purposes the avoidance of taxes under this subtitle or subtitle A shall be on the executor of such individual’s estate. (e) Cross reference For comparable treatment of long-term lawful permanent residents who ceased to be taxed as resi- dents, see section 877(e). (Added Pub. L. 89–809, title I, § 108(f), Nov. 13, 1966, 80 Stat. 1573; amended Pub. L. 94–455, title XIX, §§ 1902(a)(6), 1906(b)(13)(A), title XX, § 2001(c)(1)(E)(ii), Oct. 4, 1976, 90 Stat. 1805, 1834, 1851; Pub. L. 104–191, title V, § 511(e)(1), (f)(2)(A), Aug. 21, 1996, 110 Stat. 2097, 2099; Pub. L. 105–34, title XVI, § 1602(g)(6), Aug. 5, 1997, 111 Stat. 1095; Pub. L. 107–16, title V, § 532(c)(7)(C), June 7, 2001,