PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1883 "(ii) such gross income is more than the amount described in paragraph (4)(A)(ii)(I) and less than 10 times the amount so described,". (2) COMPUTATION OF TAX. — Subparagraph (B) of section 1(g)(7) (relating to income included on parent's return) is amended— (A) by striking "$1,000" in clause (i) and inserting " twice the amount described in paragraph (4)(A)(ii)(I)", and (B) by amending subclause (II) of clause (ii) to read as follows: "(II) for each such child, 15 percent of the lesser of the amount described in paragraph (4)(A)(ii)(I) or the excess of the gross income of such child over the amount so described, and". (3) MINIMUM T^OC. —Subparagraph (B) of section 59(j)(l) is amended by striking "$1,000" and inserting "twice the amount in effect for the taxable year under section 63(c)(5)(A)". (4) EFFECTIVE DATE.— The amendments made by this sub- 26 USC i note, section shall apply to taxable years beginning after December 31, 1995. (n) TREATMENT OF CERTAIN VETERANS' REEMPLOYMENT RIGHTS.— (1) IN GENERAL.— Section 414 is amended by adding at the end the following new subsection: "(u) SPECIAL RULES RELATING TO VETERANS' REEMPLOYMENT RIGHTS UNDER USERRA.— "(1) TREATMENT OF CERTAIN CONTRIBUTIONS MADE PURSU- ANT TO VETERANS' REEMPLOYMENT RIGHTS.—I f any contribution is made by an employer or an employee under an individual account plan with respect to an employee, or by an employee to a defined benefit plan that provides for employee contributions, and such contribution is required by reason of such employee's rights under chapter 43 of title 38, United States Code, resulting from qualified military service, then— "(A) such contribution shall not be subject to any otherwise applicable limitation contained in section 402(g), 402(h), 403(b), 404(a), 404(h), 408, 415, or 457, and shall not be taken into account in applying such limitations to other contributions or benefits under such plan or any other plan, with respect to the year in which the contribution is made, "(B) such contribution shall be subject to the limitations referred to in subparagraph (A) with respect to the year to which the contribution relates (in accordance with rules prescribed by the Secretary), and "(C) such plan shall not be treated as failing to meet the requirements of section 401(a)(4), 401(a)(26), 401(k)(3), 401(k)(ll), 401(k)(12), 401(m), 403(b)(12), 408(k)(3), 408(k)(6), 408(p), 410(b), or 416 by reason of the making of (or the right to make) such contribution. For purposes of the preceding sentence, any elective deferral or employee contribution made under paragraph (2) shall be treated as required by reason of the employee's rights under such chapter 43. "(2) REEMPLOYMENT RIGHTS UNDER USERRA WITH RESPECT TO ELECTIVE DEFERRALS.—
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