Pub. L. 109-432, div. A, tit. IV, sec. 409
CLARIFICATION OF TAXATION OF CERTAIN SETTLEMENT FUNDS MADE PERMANENT.
SEC. 409. CLARIFICATION OF TAXATION OF CERTAIN SETTLEMENT FUNDS MADE PERMANENT.(a) In General.—Subsection (g) of section 468B is amended by striking paragraph (3).(b) Effective Date.—The amendment made by this section shall take effect as if included in section 201 of the Tax Increase Prevention and Reconciliation Act of 2005.