Pub. L. 101-140: Nov. 8, 1989

Bill H.J. Res. 280

§ 79 Group-term life insurance purchased for employees

(d) Pub. L. 101–140, § 203(a)(1), amended subsec. (d) to read as if amendments by Pub. L. 99–514, § 1151(c)(1), had not…
(d)(7) Pub. L. 101–140, § 203(b)(1)(A), amended par. (7) generally. Prior to amendment, par. (7) read as follows: “All…

§ 105 Amounts received under accident and health plans

(h) (i) Pub. L. 101–140 amended subsecs. (h) and (i) to read as if amendments by Pub. L. 99–514, § 1151(c)(2), had not been…

§ 117 Qualified scholarships

(d)(4) Pub. L. 101–140, § 203(a)(2), amended par. (4) to read as if amendments by Pub. L. 100–647, § 1011B(a)(31)(B), had not…
(d)(4) Pub. L. 101–140, § 203(a)(1), amended subsec. (d) to read as if amendments by Pub. L. 99–514, § 1151(g)(2), which added…

§ 125 Cafeteria plans

§ 125 Pub. L. 101–140, § 203(a)(1), amended section to read as if amendments by Pub. L. 99–514, § 1151(d)(1), had not been…
(d)(2) Pub. L. 101–140, § 203(b)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “The term…
(g)(3)(A) Pub. L. 101–140, § 203(a)(3), substituted “section 410(b)(2)(A)(i)” for “subparagraph (B) of section 410(b)(1)”.

§ 127 Educational assistance programs

(b)(1) Pub. L. 101–140, § 203(a)(1), amended par. (1) to read as if amendments by Pub. L. 99–514, § 1151(c)(4)(A), had not…
(b)(2) Pub. L. 101–140, § 203(a)(2), amended par. (2) to read as if amendments by Pub. L. 100–647, § 1011B(a)(31)(B), had not…
(b)(2) Pub. L. 101–140, § 203(a)(1), amended par. (2) to read as if amendments by Pub. L. 99–514, § 1151(g)(3), had not been…
(b)(6) Pub. L. 101–140, § 203(a)(1), amended par. (6) to read as if amendments by Pub. L. 99–514, § 1151(c)(4)(B), had not…

§ 129 Dependent care assistance programs

(d)(1) Pub. L. 101–140, § 204(a)(3)(B), substituted “paragraphs (2) through (8)” for “paragraphs (2) through (7)”.
(d)(1) Pub. L. 101–140, § 204(a)(1), inserted at end “If any plan would qualify as a dependent care assistance program but for…
(d)(1) Pub. L. 101–140, § 203(a)(1), amended par. (1) to read as if the amendments by Pub. L. 99–514, § 1151(c)(5)(A), had not…
(d)(3) Pub. L. 101–140, § 204(a)(2)(B), struck out at end “For purposes of this paragraph, there may be excluded from…
(d)(3) Pub. L. 101–140, § 203(a)(2), amended par. (3) to read as if amendments by Pub. L. 100–647, § 1011B(a)(31)(A)(i), had…
(d)(3) Pub. L. 101–140, § 203(a)(1), amended par. (3) to read as if amendments by Pub. L. 99–514, § 1151(g)(4), had not been…
(d)(6) Pub. L. 101–140, § 203(a)(1), amended par. (6) to read as if amendments by Pub. L. 99–514, § 1151(c)(5)(B), had not…
(d)(7) Pub. L. 101–140, § 204(a)(3)(A), redesignated par. (7) as (8).
(d)(7) Pub. L. 101–140, § 203(a)(1), amended par. (7) to read as if amendments by Pub. L. 99–514, § 1151(c)(5)(B), had not…
(d)(8) Pub. L. 101–140, § 204(a)(3)(A), redesignated par. (7) as (8).
(d)(8) Pub. L. 101–140, § 203(a)(2), amended par. (8) to read as if amendments by Pub. L. 100–647, § 1011B(a)(31)(A)(ii), had…
(d)(9) Pub. L. 101–140, § 204(a)(2)(A), added par. (9).
(e)(6) Pub. L. 101–140, § 204(a)(3)(C), substituted “(8)” for “(7)”.

§ 132 Certain fringe benefits

(h)(1) Pub. L. 101–140, § 203(a)(2), amended par. (1) to read as if amendments by Pub. L. 100–647, § 1011B(a)(31)(B), had not…
(h)(1) Pub. L. 101–140, § 203(a)(1), amended par. (1) to read as if amendments by Pub. L. 99–514, § 1151(g)(5), had not been…

§ 162 Trade or business expenses

(l)(2) Pub. L. 101–140 redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “Required…

§ 401 Qualified pension, profit-sharing, and stock bonus plans

(a)(9)(C) Pub. L. 101–140 struck out “(as defined in section 89(i)(4))” after “governmental or church plan” and inserted at end…

§ 414 Definitions and special rules

(n)(3)(C) Pub. L. 101–140, § 203(a)(6)(A), struck out “89,” after “79,”.
(r)(1) Pub. L. 101–140, § 204(b)(2), substituted “sections 129(d)(8) and 410(b)” for “section 410(b)”.
(r)(1) Pub. L. 101–140, § 203(a)(6)(B), substituted “section 410(b)” for “sections 89 and 410(b)”.
(t)(2) Pub. L. 101–140, § 203(a)(6)(C), struck out “89,” after “79,”.

§ 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)

(a)(1) Pub. L. 101–140, § 203(a)(2), amended par. (1) to read as if amendments by Pub. L. 100–647, § 1011B(a)(27)(C), had not…
(b)(2) Pub. L. 101–140, § 203(a)(2), amended par. (2) to read as if amendments by Pub. L. 100–647, § 1011B(a)(31)(B), had not…
(b)(2) Pub. L. 101–140, § 203(a)(1), amended par. (2) to read as if amendments by Pub. L. 99–514, § 1151(g)(6), had not been…
(b)(7) Pub. L. 101–140, § 204(c), inserted at end “This paragraph shall not apply in determining whether the requirements of…

§ 3121 Definitions

(x) Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(A), had not been…

§ 3231 Definitions

(e)(8) Pub. L. 101–140 amended subsec. (e) to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(B), had not been…

§ 3306 Definitions

(t) Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(C), had not been…

§ 3401 Definitions

(g) Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, § 1011B(a)(22)(D), had not been…

§ 4976 Taxes with respect to funded welfare benefit plans

(b) Pub. L. 101–140 amended subsec. (b) to read as if amendments by Pub. L. 100–647, § 1011B(a)(27)(B), had not been…
(c) § 4976 Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 100–647, § 1011B(a)(27)(A), had not been…

§ 6652 Failure to file certain information returns, registration statements, etc.

(k) Pub. L. 101–140 amended this section to read as if amendments by Pub. L. 99–514, § 1151(b), had not been enacted, see…