# Pub. L. 105-61: changes to the Internal Revenue Code

1997-10-10, 111 Stat. 1319. Source: <https://www.govinfo.gov/link/plaw/105/public/61>.

## Legislative history

- Bill: [H.R. 2378](https://www.congress.gov/bill/105th-congress/house-bill/2378)
- House report: [H. Rept. 105-240](https://www.govinfo.gov/content/pkg/CRPT-105hrpt240/html/CRPT-105hrpt240.htm)
- Senate report: [S. Rept. 105-49](https://www.govinfo.gov/content/pkg/CRPT-105srpt49/html/CRPT-105srpt49.htm)
- Conference report: [H. Rept. 105-284](https://www.govinfo.gov/content/pkg/CRPT-105hrpt284/html/CRPT-105hrpt284.htm)

## § 3121: Definitions

- § 3121(b)(5)(H)(i): Pub. L. 105–61 substituted “1986,” for “1986 or” and inserted “or the Federal Employees’ Retirement System Open Enrollment Act of 1997” after “(50 U.S.C. 2157),”.