Bill H.R. 2568
§ 125 Cafeteria plans
- (h) Pub. L. 98–611 and Pub. L. 98–612, made identical amendments, substituting cross reference provision for reporting…
§ 127 Educational assistance programs
- (a) Pub. L. 98–611, § 1(b), amended subsec. generally, substituting “Exclusion from gross income” for “General rule” in…
- (c)(7) Pub. L. 98–611, § 1(e), substituted “allowed to the employee” for “allowed”.
- (c) Pub. L. 98–611, § 1(c), added par. (8).
- (d) Pub. L. 98–611, § 1(a), substituted “December 31, 1985” for “December 31, 1983”.
- (e) Pub. L. 98–611, § 1(d)(3)(B), added subsec. (e).
§ 3231 Definitions
- (e)(6) Pub. L. 98–611 added par. (6) relating to amounts excludable under section 127.
§ 6039D Returns and records with respect to certain fringe benefit plans
- Enacted § 6039D
§ 6652 Failure to file certain information returns, registration statements, etc.
- (f) Pub. L. 98–611, § 1(d)(2), and Pub. L. 98–612, § 1(b)(2), made identical amendments, substituting “6039D (relating to…