# Pub. L. 102-164: changes to the Internal Revenue Code

1991-11-15, 105 Stat. 1061. Source: <https://www.govinfo.gov/link/plaw/102/public/164>.

## Legislative history

- Bill: [H.R. 3575](https://www.congress.gov/bill/102nd-congress/house-bill/3575)

## § 3301: Rate of tax

- § 3301: Pub. L. 102–164, § 402(1), substituted “1996” for “1995”.
- § 3301: Pub. L. 102–164, § 402(2), substituted “1997” for “1996”.

## § 3304: Approval of State laws

- § 3304(a)(6)(A)(ii)(I): Pub. L. 102–164, § 302(a)(1), substituted “may be denied” for “shall be denied”.
- § 3304(a)(6)(A)(iii), § 3304(a)(6)(A)(iv): Pub. L. 102–164, § 302(a)(2), which directed that “and” be struck out at end of cls. (iii) and (iv), could be executed only to cl. (iv) because “and” did not appear at end of cl. (iii).
- § 3304(a)(6)(A)(vi): Pub. L. 102–164, § 302(a)(2), added cl. (vi).

## § 6654: Failure by individual to pay estimated income tax

- § 6654(d)(1)(C), § 6654(d)(1): Pub. L. 102–164, § 403(a), added subpars. (C) to (F).
- § 6654(i)(1)(C): Pub. L. 102–164, § 403(b)(1), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “the amount of such installment shall be equal to the required annual payment (determined under subsection (d)(1)(B) by substituting ‘66⅔ percent’ for ‘90 percent’, and”.
- § 6654(j)(3)(A): Pub. L. 102–164, § 403(b)(2), inserted before period at end “and subsection (d)(1)(C)(iii) shall not apply”.
- § 6654(l)(4): Pub. L. 102–164, § 403(b)(3), substituted “paragraphs (l)(C)(iv) and (2)(B)(i) of subsection (d)” for “subsection (d)(2)(B)(i)”.