PUBLIC LAW 96-603—DEC. 28, 1980
94 STAT. 3515
(C) and (D)(i), as so redesignated, and inserting in lieu thereof "subparagraph (B)"; and (C) by striking out clause (ii) of subparagraph (D), as so redesignated, and inserting in lieu thereof the following: "(ii) any increase under paragraph (2)(A) shall be taken into account." (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 55 apply to taxable years beginning after December 31, 1979. "* ® °^ Approved December 28, 1980.
LEGISLATIVE HISTORY: HOUSE REPORT No. 96-1044 (Comm. on Ways and Means). SENATE REPORT No. 96-1039 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 126 (1980): June 17, considered and passed House. Dec. 13, considered and passed Senate, amended; House agreed to Senate amendments with amendments; Senate agreed to House amendments.