# Pub. L. 102-393: changes to the Internal Revenue Code

1992-10-06, 106 Stat. 1764. Source: <https://www.govinfo.gov/link/plaw/102/public/393>.

## Legislative history

- Bill: [H.R. 5488](https://www.congress.gov/bill/102nd-congress/house-bill/5488)

## § 9003: Condition for eligibility for payments

- § 9003(e): Pub. L. 102–393 added subsec. (e).