Bill H.R. 2400 · House report H. Rept. 105-467 · Senate report S. Rept. 105-95 · Conference report H. Rept. 105-550 · Bluebook JCT general explanation (1998)
§ 40 Alcohol, etc., used as fuel
§ 132 Certain fringe benefits
- (f)(2)(A) Pub. L. 105–178, § 9010(c)(1), substituted “$100” for “$65”.
- (f)(2)(A) Pub. L. 105–178, § 9010(b)(2)(A), substituted “$65” for “$60”.
- (f)(2)(B) Pub. L. 105–178, § 9010(b)(2)(B), substituted “$175” for “$155”.
- (f)(4) Pub. L. 105–178, § 9010(a)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as…
- (f)(6) Pub. L. 105–178, § 9010(b)(1), reenacted heading without change and amended text generally. Prior to amendment, text…
- (f)(6)(A) Pub. L. 105–178, § 9010(c)(2), inserted concluding provisions.
§ 4041 Imposition of tax
- (a)(1)(C)(ii)(II) Pub. L. 105–178, § 9006(a)(1), substituted “November 1, 1998” for “October 1, 1999”.
- (a)(1)(C)(ii)(III) Pub. L. 105–178, § 9006(a)(2), substituted “October 31, 1998” for “September 30, 1999”.
- (a)(1)(C)(iii)(I) Pub. L. 105–178, § 9002(a)(1)(A), substituted “2005” for “1999”.
- (a)(2)(B) Pub. L. 105–178, § 9002(a)(1)(B), substituted “2005” for “1999” in concluding provisions.
- (b)(2)(A)(i) Pub. L. 105–178, § 9003(b)(2)(A)(i), substituted “the applicable blender rate” for “5.4 cents”.
- (b)(2)(C) Pub. L. 105–178, § 9003(b)(2)(A)(ii), added subpar. (C). Former subpar. (C) redesignated (D).
- (b)(2)(C) Pub. L. 105–178, § 9003(a)(1)(A), substituted “2007” for “2000”.
- (b)(2)(D) Pub. L. 105–178, § 9003(b)(2)(A)(ii), redesignated subpar. (C) as (D).
- (k) Pub. L. 105–178, § 9003(a)(1)(B), substituted “2007” for “2000”.
- (m)(1)(A) Pub. L. 105–178, § 9002(a)(1)(C), substituted “2005” for “1999” in two places.
§ 4051 Imposition of tax on heavy trucks and trailers sold at retail
- (c) Pub. L. 105–178 substituted “2005” for “1999”.
§ 4071 Imposition of tax
- (d) Pub. L. 105–178 substituted “2005” for “1999”.
§ 4081 Imposition of tax
- (c) Pub. L. 105–178, § 9003(b)(2)(B), amended heading and text of subpar. (A) generally. Prior to amendment, text read as…
- (c) Pub. L. 105–178, § 9003(b)(2)(C), substituted “the applicable blender rate (as defined in section 4041(b)(2)(C))” for…
- (c) Pub. L. 105–178, § 9003(a)(1)(C), substituted “2007” for “2000”.
- (d)(1) Pub. L. 105–178, § 9002(a)(1)(F), substituted “2005” for “1999”.
§ 4221 Certain tax-free sales
- (a) Pub. L. 105–178 substituted “2005” for “1999” in concluding provisions.
§ 4481 Imposition of tax
- (e) Pub. L. 105–178 substituted “2005” for “1999”.
§ 4482 Definitions
§ 4483 Exemptions
- (g) Pub. L. 105–178 substituted “2005” for “1999”.
§ 6412 Floor stocks refunds
- (a)(1) Pub. L. 105–178 substituted “2005” for “1999” and “2006” for “2000” wherever appearing.
§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- (d)(2) Pub. L. 105–178, § 9009(b)(3), reenacted heading without change and amended text of par. (2) generally. Prior to…
- (f)(3)(B) Pub. L. 105–178, § 9006(b)(1)(A), substituted “November 1, 1998” for “October 1, 1999”.
- (f)(3)(B) Pub. L. 105–178, § 9006(b)(1)(B), substituted “October 31, 1998” for “September 30, 1999”.
§ 6427 Fuels not used for taxable purposes
- (f) Pub. L. 105–178, § 9003(a)(2), substituted “2007” for “1999”.
- (i)(2)(A) Pub. L. 105–178, § 9009(a), reenacted heading without change and amended text of subpar. (A) generally. Prior to…
- (i)(4) (i) Pub. L. 105–178, § 9009(b)(1), redesignated par. (5) as (4) and struck out par. (4) which read as follows:
- (k)(2) Pub. L. 105–178, § 9009(b)(2), reenacted heading without change and amended text of par. (2) generally. Prior to…
- (l)(3)(B) Pub. L. 105–178, § 9006(b)(2)(A), substituted “November 1, 1998” for “October 1, 1999”.
- (l)(3)(B) Pub. L. 105–178, § 9006(b)(2)(B), substituted “October 31, 1998” for “September 30, 1999”.
§ 9503 Highway Trust Fund
- (b)(1) Pub. L. 105–178, § 9002(c)(1)(A), substituted “2005” for “1999” in introductory provisions.
- (b)(1)(C) (b)(1)(D) (b)(1)(E) (b)(1) Pub. L. 105–178, § 9002(f)(1), struck out “and tread rubber” after “tires” in subpar. (D), redesignated subpars. (D) to…
- (b)(2) Pub. L. 105–178, § 9002(c)(1), substituted “2005” for “1999” wherever appearing in heading and text and substituted…
- (b)(4)(D) Pub. L. 105–178, § 9005(a)(1), substituted “exceeds—
- (b)(4)(D) Pub. L. 105–178, § 9011(b)(2), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “in the…
- (b)(4) Pub. L. 105–178, § 9002(c)(1)(A), substituted “2005” for “1999”.
- (b)(6) Pub. L. 105–178, § 9004(c), added par. (6).
- (c)(1) Pub. L. 105–178, § 9002(f)(4), as added by Pub. L. 105–206, § 9015(a), substituted “the date of the enactment of the…
- (c)(1) Pub. L. 105–178, § 9002(d)(1), substituted “2003” for “1998” in introductory provisions, added subpar. (E), and…
- (c)(2) Pub. L. 105–178, § 9002(c)(1), substituted “2006” for “2000” in introductory provisions and “2005” for “1999” in…
- (c)(2) Pub. L. 105–178, § 9002(f)(2), inserted “and” at end of subcl. (II), redesignated subcl. (IV) as (III), and struck out…
- (c)(2) Pub. L. 105–178, § 9002(c)(1)(A), (f)(3), substituted “fuel” for “gasoline, special fuels, and lubricating oil” in two…
- (c)(3) Pub. L. 105–178, § 9002(c)(3), substituted “Floor stocks refunds” for “2005 floor stocks refunds” in heading.
- (c)(3) Pub. L. 105–178, § 9002(c)(1), substituted “2005” for “1999” in heading and “2006” for “2000” in text.
- (c)(4)(A) Pub. L. 105–178, § 9002(c)(2)(A), substituted “2005” for “1998”.
- (c)(4)(A) Pub. L. 105–178, § 9005(a)(2), inserted concluding provisions.
- (c)(5)(A) Pub. L. 105–178, § 9002(c)(2)(A), substituted “2005” for “1998”.
- (c) Pub. L. 105–178, § 9011(b)(1), struck out heading and text of par. (6) which related to transfers from Highway Trust…
- (c) Pub. L. 105–178, § 9004(b)(1), struck out heading and text of par. (7). Prior to amendment, text read as follows…
- (e)(2) Pub. L. 105–178, § 9002(e)(1), substituted “For purposes of the preceding sentence, the term ‘mass transit portion’…
- (e)(3) Pub. L. 105–178, § 9002(f)(5), as added by Pub. L. 105–206, § 9015(a), substituted “the date of the enactment of the…
- (e)(3) Pub. L. 105–178, § 9002(d)(2), substituted “2003” for “1998” in introductory provisions, added subpar. (C), and…
- (e)(4) Pub. L. 105–178, § 9004(d), reenacted heading without change and amended text of par. (4) generally. Prior to…
- (f) Pub. L. 105–178, § 9004(a)(1), added subsec. (f).
§ 9504 Sport Fish Restoration and Boating Trust Fund
- (b)(2)(A) Pub. L. 105–178, § 9005(f)(1), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the…
- (b)(2)(A) Pub. L. 105–178, § 9005(b)(1), substituted “the date of the enactment of the Transportation Equity Act for the 21st…
- (b)(2)(B) Pub. L. 105–178, § 9005(f)(2), as added by Pub. L. 105–206, § 9015(b), substituted “the TEA 21 Restoration Act” for…
- (b)(2)(B) Pub. L. 105–178, § 9005(b)(3), added subpar. (B). Former subpar. (B) redesignated (C).
- (b)(2)(B) Pub. L. 105–178, § 9005(b)(2), substituted “the date of the enactment of the Transportation Equity Act for the 21st…
- (b)(2)(C) Pub. L. 105–178, § 9005(f)(3), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the…
- (b)(2)(C) Pub. L. 105–178, § 9005(b)(3), redesignated subpar. (B) as (C).
- (c) Pub. L. 105–178, § 9005(f)(4), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the…
- (c) Pub. L. 105–178, § 9005(c), substituted “2003” for “1998” and “the date of enactment of the Transportation Equity Act…
- (d) (e) Pub. L. 105–178, § 9005(d), added subsec. (d) and redesignated former subsec. (d) as (e).