(v) Garnishment order The term garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a State or State agency, or a municipality or municipal corporation to effect a garnishment against a debtor. (vi) Lookback period The term lookback period means the two month period that begins on the date preceding the date of an account review and ends on the corresponding date of the month two months earlier, or on the last date of the month two months earlier if the corresponding date does not exist. . (2) Effective date (A) In general Section 2201(d)(2) of the CARES Act, as added by subsection (a), shall take effect upon enactment. (B) Exception Notwithstanding paragraph (1), clauses (i) and (ii) of section 2201(d)(2)(C) of the CARES Act, as added by subsection (a), shall take effect after the end of the 10-day period beginning on the date of enactment of this Act. (b) Prohibition on use of COVID-19 stimulus payments as offset by credit unions and depository institutions (1) In general A credit union or depository institution may not offset or seize a COVID–19 stimulus payment to pay any amount due, or allegedly due, to the credit union or depository institution. (2) Encoding of payments As soon as practicable, in the case of a COVID–19 stimulus payment that is paid electronically by direct deposit through the Automated Clearing House (ACH) network, the Secretary of the Treasury shall issue a COVID–19 stimulus payment using a unique identifier that is reasonably sufficient to allow a credit union or depository institution to identify the payment as a payment protected under paragraph (1). (3) Definitions In this subsection: (A) COVID–19 stimulus payment The term COVID–19 stimulus payment means any payment made pursuant to section 6428 of the Internal Revenue Code of 1986 or section 2201(c) of the CARES Act. (B) Credit union The term credit union means a Federal credit union and a State credit union, as such terms are defined, respectively, under section