# Pub. L. 105-102: changes to the Internal Revenue Code

1997-11-20, 111 Stat. 2204. Source: <https://www.govinfo.gov/link/plaw/105/public/102>.

## Legislative history

- Bill: [H.R. 1086](https://www.congress.gov/bill/105th-congress/house-bill/1086)
- House report: [H. Rept. 105-153](https://www.govinfo.gov/content/pkg/CRPT-105hrpt153/html/CRPT-105hrpt153.htm)

## § 9503: Highway Trust Fund

- § 9503(e)(3): Pub. L. 105–102, in concluding provisions, substituted “section 5338(a)(1) or (b)(1) and the Intermodal Surface Transportation Efficiency Act of 1991 were in effect on December 18, 1991” for “such Acts are in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991.”