Bill H.R. 3128
§ 86 Social security and tier 1 railroad retirement benefits
§ 103 Interest on State and local bonds
- (b) Pub. L. 99–272 struck out par. (11) relating to pollution control facilities acquired by regional pollution control…
§ 106 Contributions by employer to accident and health plans
- § 106 Pub. L. 99–272 designated existing provisions as subsec. (a) and added subsec. (a) heading and subsec. (b).
§ 132 Certain fringe benefits
§ 162 Trade or business expenses
- (i) Pub. L. 99–272, § 10001(d), substituted “Coverage relating to end stage renal disease” for “General rule” in heading.
- (i) Pub. L. 99–272, § 10001(a), added par. (2) and redesignated former par. (2) as (3).
- (k) Pub. L. 99–272, § 10001(c), added subsec. (k). Former subsec. (k) redesignated (l).
- (l) Pub. L. 99–272, § 10001(c), redesignated former subsec. (k), relating to cross references, as (l).
§ 402 Taxability of beneficiary of employees’ trust
- (a) Pub. L. 99–272 added subpar. (G) relating to payments from certain pension plan termination trusts.
§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
§ 412 Minimum funding standards
- (d)(1) Pub. L. 99–272, § 11015(b)(2)(A), inserted provision that the interest rate used for purposes of computing the…
- (e) Pub. L. 99–272, § 11015(b)(2)(B), inserted provision that the interest rate applicable under any arrangement entered…
- § 412 Pub. L. 99–272, § 11015(a)(2), substituted in heading “Requirements relating to waivers and extensions” for “Benefits…
- § 412 Pub. L. 99–272, § 11016(c)(4), added par. (4).
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(24) Pub. L. 99–272 added par. (24).
§ 521 Exemption of farmers’ cooperatives from tax
- (b)(6) Pub. L. 99–272 added par. (6).
§ 871 Tax on nonresident alien individuals
- (a)(3) Pub. L. 99–272 inserted at end “For treatment of certain citizens of possessions of the United States, see section…
§ 1388 Definitions; special rules
§ 1402 Definitions
- (b) Pub. L. 99–272 substituted “medicare qualified government employment (as defined in section 3121(u)(3))” for “medicare…
§ 3121 Definitions
- (b)(20) Pub. L. 99–272, § 13303(c)(2), as amended by Pub. L. 100–647, § 8016(a)(4)(A), (C), inserted “(other than service…
- (i)(5) Pub. L. 99–272, § 12112(b), substituted “shall not include” for “shall, subject to the provisions of subsection (a)(1)…
- (u) Pub. L. 99–272, § 13205(a)(1), amended subsec. (u) generally, substantially expanding and revising its provisions by…
§ 3122 Federal service
- § 3122 Pub. L. 99–272 substituted “including such service which is medicare qualified government employment (as defined in…
§ 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- § 3125 Pub. L. 99–272 inserted “States” in section catchline, added subsec. (a), and redesignated former subsecs. (a) to (c)…
§ 3304 Approval of State laws
- (a)(4)(D) Pub. L. 99–272 added subpar. (D).
§ 3306 Definitions
§ 3321 Imposition of tax
- (c) Pub. L. 99–272 amended subsec. (c) generally. Prior to amendment subsec. (c) read as follows:
§ 3322 Definitions
§ 4121 Imposition of tax
- (a) Pub. L. 99–272, § 13203(a), amended subsec. (a) generally. Prior to amendment subsec. (a) read as follows: “There is…
- (b) Pub. L. 99–272, § 13203(a), amended subsec. (b) generally. Prior to amendment subsec. (b), limitation on tax, read as…
- § 4121 Pub. L. 99–272, § 13203(c), substituted “Reduction in amount of tax” for “Temporary increase in amount of tax” in…
§ 5701 Rate of tax
§ 5702 Definitions
§ 6205 Special rules applicable to certain employment taxes
- (a)(5) Pub. L. 99–272 added par. (5).