Sandra G. Venable - Page 12

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          prescribed the temporal reach” of the section, and, “If Congress            
          has clearly expressed whether the statute should apply                      
          retroactively, the inquiry ends.”  Ojeda-Terrazas v. Ashcroft,              
          290 F.3d 292, 297 (5th Cir. 2002).  For purposes of finding such            
          an unambiguous direction, the Supreme Court has further                     
          explained:  “‘[C]ases where this Court has found truly                      
          “retroactive” effect adequately authorized by statute have                  
          involved statutory language that was so clear that it could                 
          sustain only one interpretation.’”  INS v. St. Cyr, 533 U.S. 289,           
          316-317 (2001) (quoting Lindh v. Murphy, 521 U.S. 320, 328 n.4              
          (1997)).                                                                    
               SBJPA section 1605, after setting forth in subsections (a)             
          through (c) the amending language to be codified as part of                 
          section 104, provided as follows:                                           
               (d) Effective Date.--                                                  
               (1) In general.--Except as provided in paragraph (2),                  
               the amendments made by this section shall apply to                     
               amounts received after the date of the enactment of                    
               this Act, in taxable years ending after such date.                     
               (2) Exception.--The amendments made by this section                    
               shall not apply to any amount received under a written                 
               binding agreement, court decree, or mediation award in                 
               effect on (or issued on or before) September 13, 1995.                 
               While the Supreme Court has indicated that “A statement that           
          a statute will become effective on a certain date does not even             
          arguably suggest that it has any application to conduct that                
          occurred at an earlier date”, Landgraf v. USI Film Prods., supra            






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