110 STAT. 1892 PUBLIC LAW 104-188—AUG. 20, 1996 of the Environmental Protection Agency under paragraph (4) of such subsection (i) (as so in effect), and "(2) the use of which is certified pursuant to regulations issued by the Secretary.". 26 USC 4082 (b) EFFECTIVE DATE. —The amendments made by this section '^ote. shall apply with respect to fuel removed, entered, or sold on or after the first day of the first calendar quarter beginning after the date of the enactment of this Act. 26 USC 3121 SEC. 1802. TREATMENT OF CERTAIN UNIVERSITY ACCOUNTS. (a) IN GENERAL. —For purposes of subsection (s) of section 3121 of the Internal Revenue Code of 1986 (relating to concurrent employ- ment by 2 or more employers)— (1) the following entities shall be deemed to be related corporations that concurrently employ the same individual: (A) a State university which employs health professionals as faculty members at a medical school, and (B) an agency account of a State university which is described in subparagraph (A) and from which there is distributed to such faculty members payments forming a part of the compensation that the State, or such State university, as the case may be, agrees to pay to such faculty members, but only if— (i) such agency account is authorized by State law and receives the funds for such pa3anents from a faculty practice plan described in section 501(c)(3) of such Code and exempt from tax under section 501(a) of such Code, (ii) such payments are distributed by such agency account to such faculty members who render patient care at such medical school, and (iii) such faculty members comprise at least 30 percent of the membership of such faculty practice plan, and (2) remuneration which is disbursed by such agency account to any such faculty member of the medical school described in paragraph (1)(A) shall be deemed to have been actually disbursed by the State, or such State university, as the case may be, as a common paymaster and not to have been actually disbursed by such agency account. (b) EFFECTIVE DATE. —The provisions of subsection (a) shall apply to remuneration paid after December 31, 1996. SEC. 1803. MODIFICATIONS TO Ep{:CISE TAX ON OZONE-DEPLETING CHEMICALS. (a) RECYCLED HALON.— (1) IN GENERAL.— Section 4682(d)(1) (relating to recycling) is amended by inserting ", or on any recycled halon imported from any country which is a signatory to the Montreal Protocol on Substances that Deplete the Ozone Layer" before the period at the end. 26 USC 4682 (2) CERTIFICATION SYSTEM.— The Secretary of the Treasury, 'lote. after consultation with the Administrator of the Environmental Protection Agency, shall develop a certification system to ensure compliance with the recycling requirement for imported halon under section 4682(d)(1) of the Internal Revenue Code of 1986, as amended by paragraph (1).
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