Pub. L. 111-8, div. D, tit. VI, sec. 618
Life Insurance For Tax Court Judges Age 65 or Over.
Sec. 618. Life Insurance For Tax Court Judges Age 65 or Over. (a) In General.—Section 7472 of title 26, United States Code, is amended by inserting after the word “imposed” where it appears in the second sentence the following phrase “after April 24, 1999, that is incurred”. (b) Effective Date.—This amendment shall take effect as if included in the amendment made by section 852 of the Pension Protection Act of 2006.