103 STAT. 2304 PUBLIC LAW 101-239—DEC. 19, 1989 Sobtitle H—Technical Corrections Sec 7801. Definition^ coordination with oilier subtitles. PAST I—AXIENIXIIENIS RELATED TO TBCHNICAI. AND MISCELLANEOUS KEVENUE ACT OF 1988 Sec. 7811. Amendments related to title I of the 1988 Act Sec. 7812. Amfaidments related to title n of the 1988 Act Sec 7813. Amendments related to title m of the 1988 Act Sec 7814. Amendments related to title IV of the 1988 Act k ir< Sec 7815. Amendmmts related to title V <tf the 1988 Act Sec 7816. Amendmoits rdated to title VI rfthe 1988 Act Sec 7817. infective date. ^ . PAST II—AMENDMENTS RELATED TO REVEmnc ACT OF 1987 Sec 7^1. Amraodments related to subtitle B. Sec 7822. Amendmraits related to subtitle C and following siibtities. Sec 7823. Effective date. PABT m—AMENDMENTS RELATED TO TAX REFOBM ACT OF 1986 Sec 7831. Amendments related to Tax Reform Act of 1986. PAST IV—MISCELLANEOUS CHANGES Sec 7841. Miscellaneous changes. PABT V—AMENDMENTS RELATED TO PENSION PROVISIONS Sec 7851. Definitions. SUBPAST A—AMENDMENTS BELATED TO TAX BEFOBM ACT OF 1986 Sec 7861. Amendments related to title XI of the Reform Act Sec 7862. Amratdmraits related to title XVm of the Reform Act. Sec 7863. ESiective date. SUBPABT B—^AMENDMENTS BELATED TO OMNIBUS BUDGET BBOONCILIATION ACT OF 1986 Sec 7871. Amendmfflits related to Omnibus Budget Reconciliation Act of 1986. SUBPABT C—AMENDMENTS BELATED TO PENSION PBOTECTTON ACT Sec 7881. Amendments related to Pension Protection Act Sec 7882. Effective dale.
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SUBPABT D—ADDITIONAL PENSION PROVISIONS Sec. 7891. Amendments relating to the Tax Reform Act of 1986. Sec 7892. Am^idments relating to the Pension Protection Act Sec 7893. Amendmmts relating to the Single-Emplover Pension Plan Amendments Act of 1986. ,^. ,. Sec 7894. Other amendments to ERISA. Subtitle A—Extension of Expiring Tax Provisions SEC 7101. EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE. (a) EXTENSION. — (1) IN GENERAL.—Subsection (d) of section 127 (relating to educational assistance programs) is amended by striking "December 31, 1988" and inserting "September 30, 1990". 26 USC 127 note. (2) SPECIAL RULE.— In the case of any taxable year beginning in 1990, only amounts paid before October 1, 1990, by the employer for educational assistance for the employee shall be taken into account in determining the amount excluded under section 127 of the Internal Revenue Code of 1986 with respect to such employee for such taxable year. (b) CERTAIN OTHERWISE TAXABLE EMPLOYER-PROVIDED EDU- CATIONAL ASSISTANCE MAY BE EXCLUDIBLE AS WORKING CONDITION
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