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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 15 U.S.C. § 9052 | Optional temporary relief from current expected credit losses | us | united_states_code | code_section | 15 | COMMERCE AND TRADE | 116 | CORONAVIRUS ECONOMIC STABILIZATION (CARES ACT) | 9052 | 15 U.S.C. § 9052 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip | /us/usc/t15/s9052 | data/legal/raw/us/code/title-15/usc15.xml | 1eba54fa5edb3abe75d1165874fe911a9e26c587df295fd51982f4336c0a6e9d | 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 | b601c10860ed931dca41ff61baab8b65c182ea4d19059d197fd32492d4714eb1 | 2026-07-04 | official |
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15 U.S.C. § 9052 - Optional temporary relief from current expected credit losses
Text
(a) Definitions In this section:
(1) Appropriate Federal banking agency The term “appropriate Federal banking agency”—
(A) has the meaning given the term in section 1813 of title 12; and
(B) includes the National Credit Union Administration.
(2) Insured depository institution The term “insured depository institution”—
(A) has the meaning given the term in section 1813 of title 12; and
(B) includes a credit union.
(b) Temporary relief from CECL standards Notwithstanding any other provision of law, no insured depository institution, bank holding company, or any affiliate thereof shall be required to comply with the Financial Accounting Standards Board Accounting Standards Update No. 2016–13 (“Measurement of Credit Losses on Financial Instruments”), including the current expected credit losses methodology for estimating allowances for credit losses, during the period beginning on March 27, 2020, and ending on the earlier of—
(1) the first day of the fiscal year of the insured depository institution, bank holding company, or any affiliate thereof that begins after the date on which the national emergency concerning the novel coronavirus disease (COVID–19) outbreak declared by the President on March 13, 2020 under the National Emergencies Act (50 U.S.C. 1601 et seq.) terminates; or
(2) January 1, 2022.
(Pub. L. 116–136, div. A, title IV, § 4014, Mar. 27, 2020, 134 Stat. 480; Pub. L. 116–260, div. N, title V, § 540(a)(1), Dec. 27, 2020, 134 Stat. 2090.)
Notes
Editorial Notes
References in TextThe National Emergencies Act, referred to in subsec. (b)(1), is Pub. L. 94–412, Sept. 14, 1976, 90 Stat. 1255, which is classified principally to chapter 34 (§ 1601 et seq.) of Title 50, War and National Defense. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 50 and Tables.
Amendments2020—Subsec. (b)(1). Pub. L. 116–260, § 540(a)(1)(A), inserted “the first day of the fiscal year of the insured depository institution, bank holding company, or any affiliate thereof that begins after” before “the date”. Subsec. (b)(2). Pub. L. 116–260, § 540(a)(1)(B), substituted “January 1, 2022” for “December 31, 2020”.