PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 419 SUBPART C—OTHER PROVISIONS Sec. 13244. Increased deposits into Mass Transit Account. Sec. 13245. Floor stocks tax on aviation fuel held on October 1, 1995. PART V—COMPLIANCE PROVISIONS Sec. 13251. Modifications to substantial understatement penalty. Sec. 13252. Returns relating to the cancellation of indebtedness by certain financial entities. PART VI—TREATMENT OP INTANGIBLES Sec. 13261. Amortization of goodwill and certain other intangibles. Sec. 13262. Treatment of certain payments to retired or deceased partner. PART VII—^MISCELLANEOUS PROVISIONS Sec. 13271. Disallowance of interest on certain overpayments of tax. Sec. 13272. Denial of deduction relating to travel expenses. Sec. 13273. Increase in withholding from supplemental wage payments. Subchapter C—Empowerment 2k>nes, Enterprise Communities, Rural Development Investment Areas, Etc. PART I—^EMPOWERMENT ZONES, ENTERPRISE COMMUNITIES, AND RURAL DEVELOPMENT INVESTMENT AREAS Sec. 13301. Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas. Sec. 13302. Technical and conforming amendments. Sec. 13303. Effective date. PART II—CREDIT FOR CONTRIBUTIONS TO CERTAIN COMMUNITY DEVELOPMENT CORPORATIONS Sec. 13311. Credit for contributions to certain community development corporations. PART III—INVESTMENT IN INDIAN RESERVATIONS Sec. 13321. Accelerated depreciation for property on Indian reservations. Sec. 13322. Indian employment credit. Subchapter D—Other Provisions PART I—DISCLOSURE PROVISIONS Sec. 13401. Disclosure of return information for administration of certain veterans programs. Sec. 13402. Disclosure of return information to carry out income contingent repay- ment of student loans. Sec. 13403. Use of return information for income verification under certain housing assistance programs. PART II—PUBLIC DEBT LIMIT Sec. 13411. Increase in public debt limit. PART III—-VACCINE PROVISIONS Sec. 13421. Excise tax on certain vaccines made permanent. Sec. 13422. Continuation coverage under group health plans of costs of pediatric vaccines. PART IV—DISASTER REUEF PROVISIONS Sec. 13431. Modification of involuntary conversion rules for certain disaster-related conversions. PART V—MISCELLANEOUS PROVISIONS Sec. 13441. Increase in presidential election campaign check-off. Sec. 13442 Special rule for hospital services. Sec. 13443. Credit for portion of employer social security taxes paid with respect to employee cash tips. Sec. 13444. Availability and use of death information.
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