# Pub. L. 102-90: changes to the Internal Revenue Code

1991-08-14, 105 Stat. 470. Source: <https://www.govinfo.gov/link/plaw/102/public/90>.

## Legislative history

- Bill: [H.R. 2506](https://www.congress.gov/bill/102nd-congress/house-bill/2506)

## § 7701: Definitions

- § 7701(k): Pub. L. 102–90 amended last sentence generally. Prior to amendment, last sentence read as follows: “For purposes of this subsection, a Representative in, or a Delegate or Resident Commissioner to, the Congress shall be treated as an officer or employee of the Federal Government and a Senator or officer (except the Vice President) or employee of the Senate shall not be treated as an officer or employee of the Federal Government.”