# Pub. L. 102-227: changes to the Internal Revenue Code

1991-12-11, 105 Stat. 1688. Source: <https://www.govinfo.gov/link/plaw/102/public/227>.

## Legislative history

- Bill: [H.R. 3909](https://www.congress.gov/bill/102nd-congress/house-bill/3909)

## § 25: Interest on certain home mortgages

- § 25(h): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.

## § 41: Credit for increasing research activities

- § 41(h): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991” in pars. (1) and (2), and “July 1, 1992” for “January 1, 1992” in two places in par. (2).

## § 42: Low-income housing credit

- § 42: Pub. L. 102–227, § 107(a)(1), struck out “, for any calendar year after 1991” after “paragraph (2)” in introductory provisions, inserted “to any amount allocated after June 30, 1992” before comma at end of subpar. (A), and substituted “June 30, 1992” for “1991” in subpar. (B).
- § 42: Pub. L. 102–227, § 107(a)(2), substituted “July 1, 1992” for “1992” in introductory provisions and subpar. (A), “June 30, 1992” for “December 31, 1991” and “June 30, 1994” for “December 31, 1993” in subpar. (B), and “July 1, 1994” for “January 1, 1994” in subpar. (C).

## § 45C: Clinical testing expenses for certain drugs for rare diseases or conditions

- § 45C(b)(1): Pub. L. 102–227, § 102(b), substituted “June 30, 1992” for “December 31, 1991”.
- § 45C: Pub. L. 102–227, § 111(a), substituted “June 30, 1992” for “December 31, 1991”.

## § 48: Energy credit

- § 48(a)(2)(B): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.

## § 51: Amount of credit

- § 51(c)(4): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.

## § 57: Items of tax preference

- § 57(a)(6): Pub. L. 102–227 inserted at end “In the case of a contribution made before July 1, 1992, in a taxable year beginning in 1992, such term shall not include any tangible personal property.”

## § 127: Educational assistance programs

- § 127(d): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.

## § 143: Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond

- § 143(a)(1): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991” in heading and text.

## § 144: Qualified small issue bond; qualified student loan bond; qualified redevelopment bond

- § 144(a)(12)(B): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.

## § 162: Trade or business expenses

- § 162(l): Pub. L. 102–227 substituted “June 30, 1992” for “December 31, 1991”.

## § 864: Definitions and special rules

- § 864(f): Pub. L. 102–227 amended par. (5) generally. Prior to amendment, par. (5) read as follows: “This subsection shall apply to the taxpayer’s first 2 taxable years beginning after August 1, 1989, and on or before August 1, 1991.”

## § 6655: Failure by corporation to pay estimated income tax

- § 6655(d): Pub. L. 102–227, § 201(a), added par. (3).
- § 6655(e)(1): Pub. L. 102–227, § 201(b), substituted “paragraphs (2) and (3) of subsection (d)” for “subsection (d)(2)”.