234
(69) The last sentence of section 403(b)(10) is
amended by striking ‘‘an direct’’ and inserting ‘‘a
direct’’.
(70) Subparagraph (A) of section 4973(b)(1) is
amended by striking ‘‘sections 402(c)’’ and inserting
‘‘section 402(c)’’.
(71) Paragraph (12) of section 3405(e) is
amended 
by 
striking 
‘‘(b)(3)’’ 
and 
inserting
‘‘(b)(2)’’.
(72) Paragraph (41) of section 521(b) of the
Unemployment Compensation Amendments of 1992
shall be applied as if ‘‘section’’ appeared instead of
‘‘sections’’ in the material proposed to be stricken.
(73) Paragraph (27) of section 521(b) of the
Unemployment Compensation Amendments of 1992
shall be applied as if ‘‘Section 691(c)(5)’’ appeared
instead of ‘‘Section 691(c)’’.
(74) Paragraph (5) of section 860F(a) is
amended by striking ‘‘paragraph (1)’’ and inserting
‘‘paragraph (2)’’.
(75) Paragraph (1) of section 415(k) is amend-
ed by adding ‘‘or’’ at the end of subparagraph (C),
by striking subparagraphs (D) and (E), and by re-
designating subparagraph (F) as subparagraph (D).
235
(76) Paragraph (2) of section 404(a) is amend-
ed by striking ‘‘(18),’’.
(77) Clause (ii) of section 72(p)(4)(A) is
amended to read as follows:
‘‘(ii) 
SPECIAL
RULE.—The 
term
‘qualified employer plan’ shall not include
any plan which was (or was determined to
be) a qualified employer plan or a govern-
ment plan.’’.
(78) 
Sections 
461(i)(3)(C) 
and
1274(b)(3)(B)(i) are each amended by striking ‘‘sec-
tion 
6662(d)(2)(C)(ii)’’ 
and 
inserting 
‘‘section
6662(d)(2)(C)(iii)’’.
(79) Subsection (a) of section 164 is amended
by striking the paragraphs relating to the genera-
tion-skipping tax and the environmental tax imposed
by section 59A and by inserting after paragraph (3)
the following new paragraphs:
‘‘(4) The GST tax imposed on income distribu-
tions.
‘‘(5) The environmental tax imposed by section
59A.’’.
(u) CERTAIN PROPERTY NOT TREATED AS SECTION
179 PROPERTY.—
236
(1) IN
GENERAL.—Paragraph (1) of section
179(d) is amended by adding at the end thereof the
following new sentence: ‘‘Such term shall not include
any property described in section 50(b) and shall not
include air conditioning or heating units and
horses.’’.
(2) EFFECTIVE DATE.—The amendment made
by paragraph (1) shall apply to property placed in
service after May 14, 1996.
TITLE II—PAYMENT OF WAGES
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Employee Commuting
Flexibility Act of 1996’’.
SEC. 2. PROPER COMPENSATION FOR USE OF EMPLOYER
VEHICLES.
Section 4(a) of the Portal-to-Portal Act of 1947 (29
U.S.C. 254(a)) is amended by adding at the end the fol-
lowing: ‘‘For purposes of this subsection, the use of an
employer’s vehicle for travel by an employee and activities
performed by an employee which are incidental to the use
of such vehicle for commuting shall not be considered part
of the employee’s principal activities if the use of such ve-
hicle for travel is within the normal commuting area for
the employer’s business or establishment and the use of
the employer’s vehicle is subject to an agreement on the
237
part of the employer and the employee or representative
of such employee.’’.
SEC. 3. EFFECTIVE DATE.
The amendment made by section 1 shall take effect
on the date of the enactment of this Act and shall apply
in determining the application of section 4 of the Portal-
to-Portal Act of 1947 to an employee in any civil action
brought before such date of enactment but pending on
such date.
SEC. 4. MINIMUM WAGE INCREASE.
(a) SHORT TITLE.—This section may be cited as the
‘‘Minimum Wage Increase Act of 1996’’.
(b) AMENDMENT.—Paragraph (1) of section 6(a) of
the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a))
is amended to read as follows:
‘‘(1) except as otherwise provided in this sec-
tion, not less than $4.25 an hour during the period
ending on June 30, 1996, not less than $4.75 an
hour during the year beginning on July 1, 1996, and
not less than $5.15 an hour after the expiration of
such year;’’.
SEC. 5. FAIR LABOR STANDARDS ACT AMENDMENTS.
(a) COMPUTER PROFESSIONALS.—Section 13(a) of
the Fair Labor Standards Act of 1938 (29 U.S.C. 213(a))
is amended by striking the period at the end of paragraph
238
(16) and inserting ‘‘; or’’ and by adding after that para-
graph the following:
‘‘(17) any employee who is a computer systems
analyst, computer programmer, software engineer,
or other similarly skilled worker, whose primary duty
is—
‘‘(A) the application of systems analysis
techniques and procedures, including consulting
with users, to determine hardware, software, or
system functional specifications;
‘‘(B) the design, development, documenta-
tion, analysis, creation, testing, or modification
of computer systems or programs, including
prototypes, based on and related to user or sys-
tem design specifications;
‘‘(C) the design, documentation, testing,
creation, or modification of computer programs
related to machine operating systems; or
‘‘(D) a combination of duties described in
subparagraphs (A), (B), and (C) the perform-
ance of which requires the same level of skills,
and
who, in the case of an employee who is compensated
on an hourly basis, is compensated at a rate of not
less than $27.63 an hour.’’.
239
(b) TIP CREDIT.—The next to last sentence of sec-
tion 3(m) of the Fair Labor Standards Act of 1938 (29
U.S.C. 203(m)) is amended to read as follows: ‘‘In deter-
mining the wage an employer is required to pay a tipped
employee, the amount paid such employee by the employ-
ee’s employer shall be an amount equal to—
‘‘(1) the cash wage paid such employee which
for purposes of such determination shall be not less
than the cash wage required to be paid such an em-
ployee on the date of the enactment of this para-
graph; and
‘‘(2) an additional amount on account of the
tips received by such employee which amount is
equal to the difference between the wage specified in
paragraph (1) and the cash wage in effect under sec-
tion 6(a)(1).
The additional amount on account of tips may not exceed
the value of the tips actually received by an employee.’’.
(c) OPPORTUNITY WAGE.—Section 6 of the Fair
Labor Standards Act of 1938 (29 U.S.C. 206) is amended
by adding at the end the following:
‘‘(g)(1) In lieu of the rate prescribed by subsection
(a)(1), any employer may pay any employee of such em-
ployer, during the first 90 consecutive calendar days after