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12 U.S.C. 5237: Authority to suspend mark-to-market accountingText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 12-BANKS AND BANKINGCHAPTER 52-EMERGENCY ECONOMIC STABILIZATION
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§5237. Authority to suspend mark-to-market accounting

(a)  Authority

The Securities and Exchange Commission shall have the authority under the securities laws (as such term is defined in section 78c(a)(47) of title 15) to suspend, by rule, regulation, or order, the application of Statement Number 157 of the Financial Accounting Standards Board for any issuer (as such term is defined in section 78c(a)(8) of such title) or with respect to any class or category of transaction if the Commission determines that is necessary or appropriate in the public interest and is consistent with the protection of investors.

(b)  Savings provision

Nothing in subsection (a) shall be construed to restrict or limit any authority of the Securities and Exchange Commission under securities laws as in effect on October 3, 2008.

( Pub. L. 110–343, div. A, title I, § 132 , Oct. 3, 2008 , 122 Stat. 3798 .)