Opinion ID: 2966691
Heading Depth: 3
Heading Rank: 5

Heading: Elimination of the Original Effective Date

Text: The Government next argues that the 1981 Amendmentmerely completed the elimination of the 1976 effective date that Congress began with the 1978 amendment to § 2040. (Appellant's Br. at 2627.) In 1978, Congress amended § 2040 to allow spouses with joint interests created prior to December 31, 1976, to elect to come within § 2040(b). The 1978 amendment, according to the Government, represents an erosion of the original effective date of the 1976 Amendment. When Congress amended § 2040(b)(2) in 1981, it also eliminated the election provided for in the 1978 amendment. The Government points to the elimination of the election provision as evidence that Congress meant to eliminate the effective date of the 1976 Amendment, thereby obviating the need for such elections. The Government's reliance on the 1978 and 1981 amendments is a reincarnation of the history argument raised above, and suffers the same defects. To reiterate, evidence of congressional intent is relevant only if the sections are in irreconcilable conflict or if § 2040(b)(2) covers the whole subject matter of § 2040(b)(1). The Government has yet to prove that either condition is satisfied, and therefore evidence of Congressional intent is irrelevant. Congress may have meant to eliminate the effective date of the 1976 Amendment. The question here, however, is what Congress did -- not what it meant to do. Accordingly, we reject the Government's argument that the effective date of the 1976 Amendment has eroded.