section 1193(d)(2) of this titleNotwithstanding any other provision of law, this part shall supersede any law of a State which would directly or indirectly prohibit or restrict the use of an automatic contribution arrangement, described in , for a pension-linked emergency savings account. The Secretary may promulgate regulations to establish minimum standards that such an arrangement would be required to satisfy in order for this subsection to apply with respect to such an account.
Pub. L. 93–406, title I, § 802Pub. L. 117–328, div. T, title I, § 127(b)(1)136 Stat. 5323 (, as added , , .)
Statutory Notes and Related Subsidiaries
Effective Date
section 127(g) of Pub. L. 117–328section 72 of Title 26Section applicable to plan years beginning after , see , set out as an Effective Date of 2022 Amendment note under , Internal Revenue Code.