# Pub. L. 101-140: changes to the Internal Revenue Code 1989-11-08, 103 Stat. 830. Source: . ## Legislative history - Bill: [H.J. Res. 280](https://www.congress.gov/bill/101st-congress/house-joint-resolution/280) ## § 79: Group-term life insurance purchased for employees - § 79(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 been enacted, see 1986 Amendment note below. - § 79(d)(7): Pub. L. 101–140, § 203(b)(1)(A), amended par. (7) generally. Prior to amendment, par. (7) read as follows: “All employees who are treated as employed by a single employer under subsection (b), (c), or (m) of section 414 shall be treated as employed by a single employer for purposes of this section.” ## § 105: Amounts received under accident and health plans - § 105(h), § 105(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 enacted, see 1986 Amendment note below. ## § 117: Qualified scholarships - § 117(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 been enacted, see 1988 Amendment note below. - § 117(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 par. (4), had not been enacted, see 1986 Amendment note below. ## § 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 enacted, see 1986 Amendment note below. - § 125(d)(2): Pub. L. 101–140, § 203(b)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “The term ‘cafeteria plan’ does not include any plan which provides for deferred compensation. The preceding sentence shall not apply in the case of a profit-sharing or stock bonus plan which includes a qualified cash or deferred arrangement (as defined in section 401(k)(2)) to the extent of amounts which a covered employee may elect to have the employer pay as contributions to a trust under such plan on behalf of the employee.” - § 125(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 - § 127(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 been enacted, see 1986 Amendment note below. - § 127(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 been enacted, see 1988 Amendment note below. - § 127(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 enacted, see 1986 Amendment note below. - § 127(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 been enacted, see 1986 Amendment note below. ## § 129: Dependent care assistance programs - § 129(d)(1): Pub. L. 101–140, § 204(a)(3)(B), substituted “paragraphs (2) through (8)” for “paragraphs (2) through (7)”. - § 129(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 a failure to meet the requirements of this subsection, then, notwithstanding such failure, such plan shall be treated as a dependent care assistance program in the case of employees who are not highly compensated employees.” - § 129(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 been enacted, see 1986 Amendment note below. - § 129(d)(3): Pub. L. 101–140, § 204(a)(2)(B), struck out at end “For purposes of this paragraph, there may be excluded from consideration employees who may be excluded from consideration under section 89(h).” for “For purposes of this paragraph, there shall be excluded from consideration employees not included in the program who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, if there is evidence that dependent care benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.” - § 129(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 not been enacted, see 1988 Amendment note below. - § 129(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 enacted, see 1986 Amendment note below. - § 129(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 been enacted, see 1986 Amendment note below. - § 129(d)(7): Pub. L. 101–140, § 204(a)(3)(A), redesignated par. (7) as (8). - § 129(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 been enacted, see 1986 Amendment note below. - § 129(d)(8): Pub. L. 101–140, § 204(a)(3)(A), redesignated par. (7) as (8). - § 129(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 not been enacted, see 1988 Amendment note below. - § 129(d)(9): Pub. L. 101–140, § 204(a)(2)(A), added par. (9). - § 129(e)(6): Pub. L. 101–140, § 204(a)(3)(C), substituted “(8)” for “(7)”. ## § 132: Certain fringe benefits - § 132(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 been enacted, see 1988 Amendment note below. - § 132(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 enacted, see 1986 Amendment note below. ## § 162: Trade or business expenses - § 162(l)(2): Pub. L. 101–140 redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “Required coverage.—Paragraph (1) shall not apply to any taxpayer for any taxable year unless coverage is provided under 1 or more plans meeting the requirements of section 89, treating such coverage as an employer-provided benefit.” ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(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 “For purposes of this subparagraph, the term ‘church plan’ means a plan maintained by a church for church employees, and the term ‘church’ means any church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as defined in section 3121(w)(3)(B)).” ## § 414: Definitions and special rules - § 414(n)(3)(C): Pub. L. 101–140, § 203(a)(6)(A), struck out “89,” after “79,”. - § 414(r)(1): Pub. L. 101–140, § 204(b)(2), substituted “sections 129(d)(8) and 410(b)” for “section 410(b)”. - § 414(r)(1): Pub. L. 101–140, § 203(a)(6)(B), substituted “section 410(b)” for “sections 89 and 410(b)”. - § 414(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) - § 505(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 been enacted, see 1988 Amendment note below. - § 505(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 been enacted, see 1988 Amendment note below. - § 505(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 enacted, see 1986 Amendment note below. - § 505(b)(7): Pub. L. 101–140, § 204(c), inserted at end “This paragraph shall not apply in determining whether the requirements of section 79(d) are met.” ## § 3121: Definitions - § 3121(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 enacted, see 1988 Amendment note below. ## § 3231: Definitions - § 3231(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 enacted, see 1988 Amendment note below. ## § 3306: Definitions - § 3306(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 enacted, see 1988 Amendment note below. ## § 3401: Definitions - § 3401(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 enacted, see 1988 Amendment note below. ## § 4976: Taxes with respect to funded welfare benefit plans - § 4976(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 enacted, see 1988 Amendment note below. - § 4976(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 enacted, see 1988 Amendment note below. ## § 6652: Failure to file certain information returns, registration statements, etc. - § 6652(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 Codification note above and 1986 Amendment note below.