Section, added
Pub. L. 92–178, title III, § 303(a), Dec. 10, 1971,
85 Stat. 521; amended
Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976,
90 Stat. 1834;
Pub. L. 95–30, title IV, § 402(a)(1)–(3), May 23, 1977,
91 Stat. 155, related to amortization of certain expenditures for child care facilities.