Pub. L. 108-7, div. J, tit. VI, sec. 645

Sec. 645. (a) Section 9505(d) of title 5, United States Code, is amended by striking the second sentence and inserting the following: “Such amount may not exceed the maximum amount which would be allowable under paragraph (3) of section 5384(b) if such paragraph were applied by substituting ‘the Internal Revenue Service’ for ‘an agency’. ”.(b) The amendment made by subsection (a) shall apply with respect to fiscal years beginning after September 30, 2002.