# Pub. L. 97-119: changes to the Internal Revenue Code 1981-12-29, 95 Stat. 1641. Source: . ## Legislative history - Bill: [H.R. 5159](https://www.congress.gov/bill/97th-congress/house-bill/5159) ## § 280A: Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. - § 280A(c)(1)(A): Pub. L. 97–119, § 113(c), substituted “the principal place of business for any trade or business of the taxpayer” for “as the taxpayer’s principal place of business”. - § 280A(d)(2): Pub. L. 97–119, § 113(d), inserted in provision following subpar. (C) “, except that if the taxpayer is engaged in repair and maintenance on a substantially full time basis for any day, such authority shall not allow the Secretary to treat a dwelling unit as being used for personal use by the taxpayer on such day merely because other individuals who are on the premises on such day are not so engaged”. - § 280A(d)(3), § 280A(d)(4): Pub. L. 97–119, § 113(a), added par. (3), redesignated former par. (3) as (4) and struck out “to a person other than a member of the family (as defined in section 267(c)(4)) of the taxpayer” after “such unit is rented” in subpar. (B). - § 280A(f)(4): Pub. L. 97–119, § 113(b)(1), added par. (4). ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(21)(B): Pub. L. 97–119 substituted “established under section 9501” for “established under section 3 of the Black Lung Benefits Revenue Act of 1977”. ## § 4121: Imposition of tax - § 4121: Pub. L. 97–119 added subsec. (e). ## § 9500: Short title - Enacted 26 U.S.C. § 9500. ## § 9501: Black Lung Disability Trust Fund - Enacted 26 U.S.C. § 9501. ## § 9601: Transfer of amounts - Enacted 26 U.S.C. § 9601. ## § 9602: Management of Trust Funds - Enacted 26 U.S.C. § 9602.