Petitioner has not offered any unequivocal evidence of legislative purpose which would allow us to override the plain language of section 163(h)(3)(B)(ii) and (C)(ii).
Title III of the JOBS Act adds new Section 3(h) to the Exchange Act which requires the SEC to exempt, conditionally or unconditionally, an intermediary operating a funding portal from the requirement to register with the SEC as a broker.
Section 11A(h) of the Export Administration Act authorizes the president both to prohibit the import of products or services from Imhausen into the United States and to block Imhausen from participating in any U.S. government contracts for up to five years.