# Pub. L. 97-35: changes to the Internal Revenue Code

1981-08-13, 95 Stat. 801. Source: <https://www.govinfo.gov/link/plaw/97/public/35>.

## Legislative history

- Bill: [H.R. 3982](https://www.congress.gov/bill/97th-congress/house-bill/3982)

## § 162: Trade or business expenses

- § 162(h): Pub. L. 97–35 added subsec. (h) relating to group health plans. Former subsec. (h), as added by Pub. L. 97–34 and relating to State legislators’ travel expenses away from home, redesignated (i). See 1982 Amendment note above.
- § 162(i): Pub. L. 97–35 redesignated former subsec. (h), as added by Pub. L. 97–34 and relating to State legislators’ travel expenses away from home, as (i). See 1982 Amendment note above.

## § 3302: Credits against tax

- § 3302(f): Pub. L. 97–35 added subsec. (f).

## § 3304: Approval of State laws

- § 3304(c): Pub. L. 97–35 substituted provisions relating to limitations on certification on Oct. 31 of any taxable year, for provisions relating to limitations on certification on Oct. 31 of any taxable year after 1971, and on Oct. 31 of any taxable year after 1977.

## § 6305: Collection of certain liability

- § 6305(a)(4): Pub. L. 97–35 inserted reference to administrative order.

## § 6402: Authority to make credits or refunds

- § 6402(a): Pub. L. 97–35, § 2331(c)(1), inserted reference to subsec. (c) of this section.
- § 6402(c): Pub. L. 97–35, § 2331(c)(2), added subsec. (c).