; treatment of early completion mechanisms (a) No acceleration (1) In general An ISA provider shall not include any mechanism in an income share agreement that accelerates an amount against an ISA recipient in the event of a default under the income share agreement. (2) Effect of acceleration clause Any agreement with an acceleration mechanism described in paragraph (1) shall, for purposes of all Federal law, be treated as credit under Federal law and shall not be treated as an income share agreement. (b) No impact on early completion mechanisms Notwithstanding subsection (a)— (1) an income share agreement may contain an early completion provision that allows the ISA recipient to terminate the income share agreement prior to any trigger terminating further obligations under the income share agreement (such as a total cap on payments due to the ISA provider or other rights to partially or fully terminate further obligations under the income share agreement) if the early completion provision is optional to the ISA recipient and within the ISA recipient’s control