datamatters24/research-document-archive huggingface dataset:
Act which provides any coverage of pre-
scription drugs, or
‘‘(ii) a Medicare+Choice plan under
part C of title XVIII of such Act which
provides any coverage of prescription
drugs.
‘‘(d) DENIAL OF DOUBLE BENEFIT.—The amounts
otherwise taken into account under sections 162(l) and
213 shall be reduced by the amount of the credit allowed
under this section.’’
(b) CLERICAL AMENDMENT.—The table of sections
for subpart A of part IV of subchapter A of chapter 1
of such Code is amended by inserting after the item relat-
ing to section 25A the following new item:
‘‘Sec. 25B. Certain drug and health insurance expenses of individ-
uals who have attained age 65.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
Æ
I
106TH CONGRESS
2D SESSION
H. R. 4233
To limit the amount of assistance for Egypt under the ‘‘Foreign Military
Financing Program’’ account for fiscal year 2001.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. DUNCAN introduced the following bill; which was referred to the
Committee on International Relations
A BILL
To limit the amount of assistance for Egypt under the ‘‘For-
eign Military Financing Program’’ account for fiscal year
2001.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. FINDINGS AND PURPOSE.
(a) FINDINGS.—The Congress finds the following:
(1) On October 31, 1999, Egypt Air Flight 990
crashed in international waters off the Atlantic coast
of the United States.
(2) 217 individuals died in the Egypt Air Flight
990 crash, of which 101 were United States citizens.
(3) The Government of Egypt requested that
the United States Government conduct the investiga-
tion regarding this accident.
(4) The estimated cost to the United States
taxpayers for this investigation is $18,500,000.
(5) The Government of Egypt has not paid or
offered to pay any of the costs of the investigation.
(b) PURPOSE.—The purpose of this Act therefore is
to deduct one-half of the amount of the cost of the inves-
tigation of the Egypt Air Flight 990 crash from the an-
nual $1,300,000,000 United States Foreign Military Fi-
nancing Program assistance provided to the Government
of Egypt for fiscal year 2001.
SEC. 3. LIMITATION ON FOREIGN MILITARY FINANCING
PROGRAM ASSISTANCE FOR EGYPT.
Notwithstanding any other provision of law, not more
than $1,290,750,000 may be made available for assistance
for Egypt for fiscal year 2001 under the ‘‘Foreign Military
Financing Program’’ account under section 23 of the
Arms Export Control Act (22 U.S.C. 2763).
Æ
I
106TH CONGRESS
2D SESSION
H. R. 4234
To amend the Internal Revenue Code of 1986 to allow individuals who
have attained age 65 a credit against income tax for certain drug and
health insurance expenses.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. FOLEY introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow indi-
viduals who have attained age 65 a credit against income
tax for certain drug and health insurance expenses.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Prescription Drug As-
sistance Act of 2000’’.
SEC. 2. CREDIT FOR CERTAIN DRUG AND HEALTH INSUR-
ANCE EXPENSES OF INDIVIDUALS WHO HAVE
ATTAINED AGE 65.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 25A the following new
section:
‘‘SEC. 25B. CERTAIN DRUG AND HEALTH INSURANCE EX-
PENSES OF INDIVIDUALS WHO HAVE AT-
TAINED AGE 65.
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax
imposed by this chapter an amount equal to the qualified
expenses of such individual for the taxable year.
‘‘(b) LIMITATIONS.—
‘‘(1) DOLLAR LIMITATION.—The credit allowed
by this section shall not exceed $500 ($1,000 in the
case of a joint return filed by individuals both of
whom are eligible individuals).
‘‘(2) LIMITATION BASED ON ADJUSTED GROSS
INCOME.—The amount of the credit which would
(but for this paragraph) be allowed under subsection
(a) for the taxable year shall be reduced (but not
below zero) by an amount which bears the same
ratio to such amount of credit as—
‘‘(A) the excess of—
‘‘(i) the taxpayer’s adjusted gross in-
come for such taxable year, over
‘‘(ii) $60,000 ($120,000 in the case of
a joint return), bears to
‘‘(B) $10,000 ($20,000 in the case of a
joint return).
Any amount determined under the preceding sen-
tence which is not a multiple of $10 shall be round-
ed to the next lowest $10.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible
individual’ means any individual who has attained
age 65 as of the close of the taxable year.
‘‘(2) QUALIFIED EXPENSES.—The term ‘quali-
fied expenses’ means amounts paid by the taxpayer
during the taxable year for—
‘‘(A) any drug which is prescribed for an
eligible individual who is the taxpayer or the
taxpayer’s spouse, and
‘‘(B) coverage of an eligible individual who
is the taxpayer or the taxpayer’s spouse
under—
‘‘(i) a medicare supplemental policy
under section 1882 of the Social Security
I
106TH CONGRESS
2D SESSION
H. R. 4238
To suspend temporarily the duty on Cyclanilide Tech.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. PRICE of North Carolina introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To suspend temporarily the duty on Cyclanilide Tech.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SUSPENSION OF DUTY ON CYCLANILIDE TECH.
(a) IN GENERAL.—Subchapter II of chapter 99 of
the Harmonized Tariff Schedule of the United States is
amended by striking heading 9902.29.64 and inserting in
numerical sequence the following new heading:
‘‘
9902.29.64
1-(2,4-
dichlorophenyla-
minocarbonyl)-
cyclopropanecar-
boxylic acid.
(CAS No.
113136–77–9)
(provided for in
subheading
2924.29.47) .......
Free
No change
No change
On or before
12/31/2003
’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies with respect to articles entered, or
withdrawn from warehouse for consumption, on or after
the 15th day after the date of the enactment of this Act.
Æ
I
106TH CONGRESS
2D SESSION
H. R. 4239
To amend title XVIII of the Social Security Act to stabilize indirect graduate
medical education payments.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. RANGEL (for himself, Mr. WEYGAND, Mr. MOAKLEY, Mr. MCDERMOTT,
Mrs. THURMAN, Mr. LEWIS of Georgia, and Mr. NEAL of Massachusetts)
introduced the following bill; which was referred to the Committee on
Ways and Means, and in addition to the Committee on Commerce, for
a period to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned
A BILL
To amend title XVIII of the Social Security Act to stabilize
indirect graduate medical education payments.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Teaching Hospital
Preservation Act of 2000’’.
SEC. 2. REVISION OF REDUCTION OF INDIRECT GRADUATE
MEDICAL EDUCATION PAYMENTS.
Section 1886(d)(5)(B)(ii) of the Social Security Act
(42 U.S.C. 1395ww(d)(5)(B)(ii)) (as amended by section
111(a) of the Medicare, Medicaid, and SCHIP Balanced
Budget Refinement Act of 1999 (113 Stat. 1501A–329),
as enacted into law by section 1000(a)(6) of Public Law
106–113) is amended—
(1) in subclause (IV), by adding ‘‘and’’ at the
end; and
(2) by striking subclauses (V) and (VI) and in-
serting the following:
‘‘(V) on or after October 1, 2000, ‘c’
is equal to 1.6.’’.
Æ
I
106TH CONGRESS
1ST SESSION
H. R. 423
To amend the Internal Revenue Code of 1986 to allow a 5-year net operating
loss carryback for losses attributable to operating mineral interests of
oil and gas producers.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 19, 1999
Mr. THOMAS (for himself, Mr. WATKINS, Mr. COOKSEY, Mr. BONILLA, Mr.
MCINNIS, and Mr. SMITH of Texas) introduced the following bill; which
was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a
5-year net operating loss carryback for losses attributable
to operating mineral interests of oil and gas producers.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. 5-YEAR NET OPERATING LOSS CARRYBACK FOR
LOSSES ATTRIBUTABLE TO OPERATING MIN-
ERAL INTERESTS OF OIL AND GAS PRODUC-
ERS.
(a) IN GENERAL.—Paragraph (1) of section 172(b)
of the Internal Revenue Code of 1986 (relating to years
to which loss may be carried) is amended by adding at
the end the following new subparagraph:
‘‘(H) LOSSES ON OPERATING MINERAL IN-
TERESTS OF OIL AND GAS PRODUCERS.—In the
case of a taxpayer which has an eligible oil and
gas loss (as defined in subsection (j)) for a tax-
able year, such eligible oil and gas loss shall be
a net operating loss carryback to each of the 5
taxable years preceding the taxable year of such
loss.’’
(b) ELIGIBLE OIL AND GAS LOSS.—Section 172 of
such Code is amended by redesignating subsection (j) as
subsection (k) and by inserting after subsection (i) the fol-
lowing new subsection:
‘‘(j) ELIGIBLE OIL AND GAS LOSS.—For purposes of
this section—
‘‘(1) IN GENERAL.—The term ‘eligible oil and
gas loss’ means the lesser of—
‘‘(A) the amount which would be the net
operating loss for the taxable year if only in-
come and deductions attributable to operating
mineral interests (as defined in section 614(d))
in oil and gas wells are taken into account, or
‘‘(B) the amount of the net operating loss
for such taxable year.
‘‘(2) 
COORDINATION
WITH
SUBSECTION
(b)(2).—For purposes of applying subsection (b)(2),
an eligible oil and gas loss for any taxable year shall
be treated in a manner similar to the manner in
which a specified liability loss is treated.
‘‘(3) ELECTION.—Any taxpayer entitled to a 5-
year carryback under subsection (b)(1)(H) from any
loss year may elect to have the carryback period
with respect to such loss year determined without re-
gard to subsection (b)(1)(H). Such election shall be
made in such manner as may be prescribed by the
Secretary and shall be made by the due date (includ-
ing extensions of time) for filing the taxpayer’s re-
turn for the taxable year of the net operating loss.
Such election, once made for any taxable year, shall
be irrevocable for such taxable year.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to net operating losses for taxable
years beginning after December 31, 1997.
Æ
I
106TH CONGRESS
2D SESSION
H. R. 4240
To amend the Individuals with Disabilities Education Act to provide full
funding for assistance for education of all children with disabilities.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. ROGAN introduced the following bill; which was referred to the Committee
on Education and the Workforce
A BILL
To amend the Individuals with Disabilities Education Act
to provide full funding for assistance for education of
all children with disabilities.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘IDEA Funding Clari-
fication Act’’.
SEC. 2. AMOUNT OF GRANT FOR STATES UNDER PART B OF
THE INDIVIDUALS WITH DISABILITIES EDU-
CATION ACT.
(a) IN GENERAL.—Section 611(a)(2) of the Individ-
uals with Disabilities Education Act (20 U.S.C.
1411(a)(2)) is amended—
(1) in the heading, by striking ‘‘MAXIMUM
AMOUNTS’’ and inserting ‘‘AMOUNTS’’; and
(2) in the matter preceding paragraph (1)—
(A) by striking ‘‘maximum’’; and
(B) by striking ‘‘may’’ and inserting
‘‘shall’’.
(b) CONFORMING AMENDMENTS.—Section 611 of the
Individuals with Disabilities Education Act (20 U.S.C.
1411) is amended—
(1) in subsection (d)—
(A) in paragraph (1)—
(i) by striking ‘‘(1) IN GENERAL.—’’;
and
(ii) by striking ‘‘paragraph (2) or sub-
section (e), as the case may be’’ and in-
serting ‘‘subsection (a)’’; and
(B) by striking paragraph (2); and
(2) by striking subsection (e).
Æ
(2) LIMITATION.—Any relief provided under
this subtitle, including any extensions thereof, may
not, in the aggregate, be in effect for more than 5
years.
SEC. 324. ARTICLES EXEMPT FROM RELIEF.
The President may not provide import relief under
this subtitle with respect to any article if—
(1) the article has been subject to import relief
under this subtitle after the date on which the
Agreement enters into force; or
(2) the article is subject to import relief under
chapter 1 of title II of the Trade Act of 1974.
SEC. 325. RATE AFTER TERMINATION OF IMPORT RELIEF.
When import relief under this subtitle is terminated
with respect to an article, the rate of duty on that article
shall be the rate that would have been in effect, but for
the provision of such relief, on the date on which the relief
terminates.
SEC. 326. TERMINATION OF RELIEF AUTHORITY.
No import relief may be provided under this subtitle
with respect to any article after the date that is 10 years
after the date on which duties on the article are eliminated
pursuant to the Agreement.
SECTION 1. DESIGNATION.
The facility of the United States Postal Service lo-
cated at 1818 Milton Avenue in Janesville, Wisconsin,
shall be known and designated as the ‘‘Les Aspin Post
Office Building’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the facility
referred to in section 1 shall be deemed to be a reference
to the ‘‘Les Aspin Post Office Building’’.
Passed the House of Representatives June 6, 2000.
Attest:
Clerk.
H. R. 4241
One Hundred Sixth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Monday,
the twenty-fourth day of January, two thousand
An Act
To designate the facility of the United States Postal Service located at 1818 Milton
Avenue in Janesville, Wisconsin, as the ‘‘Les Aspin Post Office Building’’.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The facility of the United States Postal Service located at
1818 Milton Avenue in Janesville, Wisconsin, shall be known and
designated as the ‘‘Les Aspin Post Office Building’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document, paper,
or other record of the United States to the facility referred to
in section 1 shall be deemed to be a reference to the ‘‘Les Aspin
Post Office Building’’.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
I
106TH CONGRESS
2D SESSION
H. R. 4241
To designate the facility of the United States Postal Service located at
1818 Milton Avenue in Janesville, Wisconsin, as the ‘‘Les Aspin Post
Office Building’’.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. RYAN of Wisconsin (for himself, Mr. BARRETT of Wisconsin, Mr. SEN-
SENBRENNER, Mr. KLECZKA, Mr. KIND, Ms. BALDWIN, Mr. PETRI, Mr.
GREEN of Wisconsin, Mr. OBEY, and Mr. MARKEY) introduced the fol-
lowing bill; which was referred to the Committee on Government Reform
A BILL
To designate the facility of the United States Postal Service
located at 1818 Milton Avenue in Janesville, Wisconsin,
as the ‘‘Les Aspin Post Office Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. LES ASPIN POST OFFICE BUILDING.
(a) DESIGNATION.—The facility of the United States
Postal Service located at 1818 Milton Avenue in Janes-
ville, Wisconsin, shall be known and designated as the
‘‘Les Aspin Post Office Building’’.
(b) REFERENCES.—Any reference in a law, map, reg-
ulation, document, paper, or other record of the United
States to the facility referred to in subsection (a) shall
be deemed to be a reference to the ‘‘Les Aspin Post Office
Building’’.
Æ
IIB
106TH CONGRESS
2D SESSION
H. R. 4241
IN THE SENATE OF THE UNITED STATES
JUNE 7 (legislative day, JUNE 6), 2000
Received; read twice and referred to the Committee on Governmental Affairs
AN ACT
To designate the facility of the United States Postal Service
located at 1818 Milton Avenue in Janesville, Wisconsin,
as the ‘‘Les Aspin Post Office Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The facility of the United States Postal Service lo-
cated at 1818 Milton Avenue in Janesville, Wisconsin,
shall be known and designated as the ‘‘Les Aspin Post
Office Building’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the facility
referred to in section 1 shall be deemed to be a reference
to the ‘‘Les Aspin Post Office Building’’.
Passed the House of Representatives June 6, 2000.
Attest:
Clerk.
II
Calendar No. 623
106TH CONGRESS
2D SESSION
H. R. 4241
IN THE SENATE OF THE UNITED STATES
JUNE 7 (legislative day, JUNE 6), 2000
Received; read twice and referred to the Committee on Governmental Affairs
JUNE 21, 2000
Reported by Mr. THOMPSON, without amendment
AN ACT
To designate the facility of the United States Postal Service
located at 1818 Milton Avenue in Janesville, Wisconsin,
as the ‘‘Les Aspin Post Office Building’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DESIGNATION.
The facility of the United States Postal Service lo-
cated at 1818 Milton Avenue in Janesville, Wisconsin,
shall be known and designated as the ‘‘Les Aspin Post
Office Building’’.
SEC. 2. REFERENCES.
Any reference in a law, map, regulation, document,
paper, or other record of the United States to the facility
referred to in section 1 shall be deemed to be a reference
to the ‘‘Les Aspin Post Office Building’’.
Passed the House of Representatives June 6, 2000.
Attest:
Clerk.
Calendar No. 623
106TH CONGRESS
2D SESSION
H.R. 4241
AN ACT
To designate the facility of the United States Post-
al Service located at 1818 Milton Avenue in
Janesville, Wisconsin, as the ‘‘Les Aspin Post
Office Building’’.
JUNE 21, 2000
Reported without amendment
I
106TH CONGRESS
2D SESSION
H. R. 4242
To amend section 527 of the Federal Food, Drug and Cosmetic Act with
respect to clinically superior modifications to previously approved or
licensed drugs.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. THORNBERRY introduced the following bill; which was referred to the
Committee on Commerce
A BILL
To amend section 527 of the Federal Food, Drug and Cos-
metic Act with respect to clinically superior modifications
to previously approved or licensed drugs.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; PURPOSE.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Orphan Drug Innovation Act’’.
(b) PURPOSE.—The purpose of the amendments
made by this Act is to increase patient choice and ensure
appropriate market protections under the orphan drug
provisions of the Federal Food, Drug, and Cosmetic Act.
SEC. 2. AMENDMENT TO THE FEDERAL FOOD, DRUG AND
COSMETIC ACT.
Section 527 of the Federal Food, Drug and Cosmetic
Act (21 U.S.C. 360cc) is amended—
(1) in subsection (a) by striking ‘‘subsection
(b)’’ and inserting ‘‘subsections (b) and (c)’’; and
(2) by adding at the end the following:
‘‘(c)(1) In a case in which the Secretary approves an
application filed pursuant to section 505, or issues a li-
cense under section 351 of the Public Health Service Act
for a drug designated under section 526 for a rare disease
or condition, and such drug is approved or licensed be-
cause it is considered to be clinically superior to a pre-
viously approved or licensed drug designated under section
526, the seven-year period of prohibition against approval
described in subsection (a) shall apply only to prohibit ap-
proval of drugs that claim the same clinical superiority.
‘‘(2) In paragraph (1), the term ‘clinically superior’
means a drug (that is otherwise the same drug) that is
shown to provide a significant therapeutic advantage over
and above that provided by an approved orphan drug.
‘‘(3) Paragraph (1) shall apply to any drug des-
ignated on or after January 1, 1990.’’.
Æ
I
106TH CONGRESS
2D SESSION
H. R. 4243
To redesignate the Federal building located at 935 Pennsylvania Avenue,
NW, in Washington, DC, as the ‘‘Robert F. Kennedy and Martin Luther
King, Jr., Federal Building’’.
IN THE HOUSE OF REPRESENTATIVES
APRIL 11, 2000
Mr. TRAFICANT introduced the following bill; which was referred to the
Committee on Transportation and Infrastructure
A BILL
To redesignate the Federal building located at 935 Pennsyl-
vania Avenue, NW, in Washington, DC, as the ‘‘Robert
F. Kennedy and Martin Luther King, Jr., Federal Build-
ing’’.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REDESIGNATION.
The Federal building located 935 Pennsylvania Ave-
nue, NW, in Washington, DC, serving as the headquarters
of the Federal Bureau of Investigation, shall be known
and designated as the ‘‘Robert F. Kennedy and Martin
Luther King, Jr., Federal Building’’.
I
106TH CONGRESS
2D SESSION
H. R. 4245
To amend the Internal Revenue Code of 1986 to exclude from gross income
payments made under Federal Government programs for the repayment
of student loans of members of the Armed Forces of the United States
and the National Health Service Corps.
IN THE HOUSE OF REPRESENTATIVES
APRIL 12, 2000
Mr. PITTS (for himself, Mr. OSE, and Mrs. CHENOWETH-HAGE) introduced
the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exclude
from gross income payments made under Federal Gov-
ernment programs for the repayment of student loans
of members of the Armed Forces of the United States
and the National Health Service Corps.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Armed Services Edu-
cational Relief Act’’.
•H 4245 IH
SEC. 2. EXCLUSION FROM GROSS INCOME FOR DEPART-
MENT OF DEFENSE PAYMENTS ON STUDENT
LOANS OF MEMBERS OF THE ARMED FORCES
AND 
THE 
NATIONAL 
HEALTH 
SERVICE
CORPS.
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to
items specifically excluded from gross income) is amended
by redesignating section 139 as section 139A and by in-
serting after section 138 the following new section:
‘‘SEC. 139. CERTAIN PAYMENTS ON STUDENT LOANS OF
MEMBERS OF ARMED FORCES.
‘‘Gross income shall not include any education loan
repayment made by the Federal Government on behalf of
a member of the Armed Forces of the United States.
(b) CLERICAL AMENDMENT.—The table of sections
for such part III is amended by striking the last item and
inserting the following new items:
‘‘Sec. 139. Certain payments on student loans of members of
Armed Forces.
‘‘Sec. 139A. Cross references to other Acts.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to payments in taxable years end-
ing after the date of the enactment of this Act.
Æ