# Pub. L. 101-380: changes to the Internal Revenue Code

1990-08-18, 104 Stat. 574. Source: <https://www.govinfo.gov/link/plaw/101/public/380>.

## Legislative history

- Bill: [H.R. 1465](https://www.congress.gov/bill/101st-congress/house-bill/1465)

## § 4612: Definitions and special rules

- § 4612(d): Pub. L. 101–380 substituted at end “For purposes of this subsection, all taxpayers which would be members of the same affiliated group (as defined in section 1504(a)) if section 1504(a)(2) were applied by substituting ‘100 percent’ for ‘80 percent’ shall be treated as 1 taxpayer.” for “Amounts may be transferred from the Trans-Alaska Pipeline Liability Fund into the Oil Spill Liability Trust Fund only to the extent the administrators of the Trans-Alaska Pipeline Liability Fund determine that such amounts are not needed to satisfy claims against such Fund.”

## § 9509: Oil Spill Liability Trust Fund

- § 9509(b)(2), § 9509(b)(3), § 9509(b)(4), § 9509(b)(5), § 9509(b)(6), § 9509(b)(7), § 9509(b)(8): Pub. L. 101–380, § 9001(a), added pars. (2) to (8) and struck out former pars. (2) to (5) which read as follows:
- § 9509(c)(1): Pub. L. 101–380, § 9001(b), amended par. (1) generally, substituting “Expenditure purposes” for “General expenditure purposes” in heading and substituting current text consisting of subpars. (A) to (F) for former text consisting of general provisions in subpar. (A) and special rules in subpar. (B).
- § 9509(c)(2)(A): Pub. L. 101–380, § 9001(c), substituted “$1,000,000,000” for “$500,000,000” in heading and in cl. (i), and substituted “$500,000,000” for “$250,000,000” in cl. (ii).
- § 9509(c)(2)(B): Pub. L. 101–380, § 9001(e)(2), substituted “payments of removal costs” for “payments described in paragraph (1)(A)(i)”.
- § 9509(d)(2): Pub. L. 101–380, § 9001(d)(1), substituted “$1,000,000,000” for “$500,000,000”.
- § 9509(d)(3)(B): Pub. L. 101–380, § 9001(d)(2), substituted “December 31, 1994” for “December 31, 1991”.
- § 9509(e)(2): Pub. L. 101–380, § 9001(e)(1), substituted “Oil Pollution Act of 1990” for “Comprehensive Oil Pollution Liability and Compensation Act”.
- § 9509(f): Pub. L. 101–380, § 9001(e)(3), substituted “References to Oil Pollution Act of 1990” for “References to Comprehensive Oil Pollution Liability and Compensation Act” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, references to the Comprehensive Oil Pollution Liability and Compensation Act shall be treated as references to any law enacted before December 31, 1990, which is substantially identical to subtitle E of title VI, or subtitle D of title VIII, of H.R. 5300 of the 99th Congress as passed by the House of Representatives.”