# Pub. L. 96-613: changes to the Internal Revenue Code

1980-12-28, 94 Stat. 3581. Source: <https://www.govinfo.gov/link/plaw/96/public/613>.

## Legislative history

- Bill: [H.R. 7171](https://www.congress.gov/bill/96th-congress/house-bill/7171)

## § 105: Amounts received under accident and health plans

- § 105(h)(8): Pub. L. 96–613 and Pub. L. 96–605 made identical amendments by substituting in heading “controlled groups, etc.” for “controlled groups”, and by substituting in text “subsection (b), (c), or (m) of section 414” for “subsection (b) or (c) of section 414”.

## § 125: Cafeteria plans

- § 125(g)(4): Pub. L. 96–613, § 5(b)(2), and Pub. L. 96–605, § 201(b)(2), made identical amendments by substituting “controlled groups, etc.” for “controlled groups” in heading, and by substituting “subsection (b), (c), or (m) of section 414” for “subsection (b) or (c) of section 414” in text.

## § 167: Depreciation

- § 167: Pub. L. 96–613 added subsec. (r) and redesignated former subsec. (r) as (s).

## § 414: Definitions and special rules