# Pub. L. 99-509: changes to the Internal Revenue Code 1986-10-21, 100 Stat. 1964. Source: . ## Legislative history - Bill: [H.R. 5300](https://www.congress.gov/bill/99th-congress/house-bill/5300) ## § 42: Low-income housing credit - § 42(k)(1): Pub. L. 99–509 substituted “subparagraphs (D)(ii)(II) and (D)(iv)(I)” for “subparagraph (D)(iv)(I)”. ## § 162: Trade or business expenses - § 162(k)(2)(B): Pub. L. 99–509, § 9501(b)(1)(A)(i), inserted “(other than a qualifying event described in paragraph (3)(F))”. - § 162(k)(2)(B): Pub. L. 99–509, § 9501(b)(1)(A)(ii)–(iv), added subcl. (III), redesignated former subcl. (III) as (IV), and inserted “or (3)(F)”. - § 162(k)(2)(B): Pub. L. 99–509, § 9501(b)(2)(A), inserted “in the case of a qualified beneficiary other than a qualified beneficiary described in paragraph (7)(B)(iv),”. - § 162(k): Pub. L. 99–509, § 9501(a)(1), added subpar. (F) and concluding provisions. - § 162(k): Pub. L. 99–509, § 9501(d)(1), substituted “(D), or (F)” for “or (D)”. - § 162(k): Pub. L. 99–509, § 9501(d)(1), substituted “(D), or (F)” for “or (D)”. - § 162(k): Pub. L. 99–509, § 9501(c)(1), added cl. (iv). ## § 410: Minimum participation standards - § 410(a)(2): Pub. L. 99–509 substituted a period for “unless— ## § 411: Minimum vesting standards - § 411(a): Pub. L. 99–509, § 9202(b)(3), substituted “subsection (b)(3), and also satisfies, in the case of a defined benefit plan, the requirements of subsection (b)(1) and, in the case of a defined contribution plan, the requirements of subsection (b)(2)” for “paragraph (2) of subsection (b), and in the case of a defined benefit plan, also satisfies the requirements of paragraph (1) of subsection (b)” in first sentence. - § 411(a)(8)(B): Pub. L. 99–509, § 9203(b)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the latter of— - § 411(b)(1): Pub. L. 99–509, § 9202(b)(1), substituted “Defined benefit plans” for “General rules” in heading and added subpar. (H). - § 411(b)(2), § 411(b)(3), § 411(b)(4): Pub. L. 99–509, § 9202(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively. ## § 901: Taxes of foreign countries and of possessions of United States - § 901(j): Pub. L. 99–509 added subsec. (j). Former subsec. (j) redesignated (k). - § 901(k): Pub. L. 99–509 redesignated former subsec. (j) as (k). ## § 952: Subpart F income defined - § 952(a): Pub. L. 99–509, § 8041(b)(1), added par. (5) and last sentence. - § 952(d): Pub. L. 99–509, § 8041(b)(2), added subsec. (d). ## § 1402: Definitions - § 1402(b): Pub. L. 99–509 struck out “under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees), or” after “services included” in second sentence. ## § 3121: Definitions - § 3121(b)(7)(E): Pub. L. 99–509, § 9002(b)(1)(A), added subpar. (E). - § 3121(d)(3), § 3121(d)(4): Pub. L. 99–509, § 9002(b)(2)(A), added par. (3) and redesignated former par. (3) as (4). ## § 3126: Return and payment by governmental em­ployer - Enacted 26 U.S.C. § 3126. ## § 3128: Short title ## § 3306: Definitions - § 3306(i): Pub. L. 99–509 substituted “paragraph (3) and subparagraphs (B) and (C) of paragraph (4)” for “subparagraphs (B) and (C) of paragraph (3)”. ## § 4611: Imposition of tax - § 4611(c): Pub. L. 99–509, § 8032(a), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: - § 4611(e): Pub. L. 99–509, § 8032(c)(1), substituted “Hazardous Substance Superfund financing rate” for “taxes” in heading, substituted “the Hazardous Substance Superfund financing rate under this section” for “the taxes imposed by this section” in par. (1), inserted “(to the extent attributable to the Hazardous Substance Superfund financing rate)” after “this section” in pars. (2) and (3)(A), and substituted “the Hazardous Substance Superfund financing rate under this section shall not apply” for “no tax shall be imposed under this section” in par. (3)(B). - § 4611(f): Pub. L. 99–509, § 8032(c)(2), added subsec. (f). ## § 4612: Definitions and special rules - § 4612(d): Pub. L. 99–509 added subsec. (d) and redesignated former subsec. (d) as (e). - § 4612(e): Pub. L. 99–509 redesignated former subsec. (d) as (e). ## § 4661: Imposition of tax - § 4661(c): Pub. L. 99–509 substituted “the Hazardous Substance Superfund financing rate under section 4611 does not apply” for “no tax is imposed under section 4611(a)”. ## § 4671: Imposition of tax - § 4671(e): Pub. L. 99–509 substituted “the Hazardous Substance Superfund financing rate under section 4611 does not apply” for “no tax is imposed under section 4611(a)”. ## § 5000: Certain group health plans - Enacted 26 U.S.C. § 5000. ## § 5054: Determination and collection of tax on beer - § 5054(a)(2): Pub. L. 99–509 substituted “if entered for warehousing, at the time of removal from the 1st such warehouse” for “if entered into customs custody, at the time of removal from such custody, and shall be paid under such regulations as the Secretary shall prescribe.”. ## § 5061: Method of collecting tax - § 5061(d): Pub. L. 99–509 amended subsec. (d) generally, substituting provisions relating to time for collecting tax on distilled spirits, wines, and beer, for provisions relating to extension of time for collecting tax on distilled spirits. ## § 5703: Liability for tax and method of payment - § 5703(b)(2): Pub. L. 99–509 amended par. (2) generally. Prior to amendment par. (2), time for making of return and payment of taxes, read as follows: “In the case of tobacco products and cigarette papers and tubes removed after December 31, 1982, under bond for deferred payment of tax, the last day for filing a return and paying any tax due for each return period shall be the last day of the first succeeding return period plus 10 days.” ## § 5704: Exemption from tax - § 5704(c): Pub. L. 99–509 struck out “to a manufacturer of tobacco products or cigarette papers and tubes or” after “for delivery”. ## § 6656: Failure to make deposit of taxes - § 6656(a): Pub. L. 99–509 substituted “10 percent” for “5 percent”. ## § 9507: Hazardous Substance Superfund - § 9507(b): Pub. L. 99–509 inserted at end “In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).” ## § 9509: Oil Spill Liability Trust Fund