service-connected has the meaning given such term by section 101(16) of title 38, United States Code. . (b) Effective date The amendments made by this section shall apply to discharges of indebtedness occurring on or after October 7, 2001. (c) Waiver of limitation for credits and refunds attributable to this Act If the credit or refund of any overpayment of tax resulting from the application of the amendment made by subsection (a) to a period before the date of enactment of this Act is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the 2-year period beginning on the date of the enactment of this Act.