PUBLIC LAW 99-509—OCT. 21, 1986
100 STAT. 1965
SEC. 8073. TREATMENT OF CERTAIN RURAL HOUSING FOR PURPOSES OF TRANSITIONAL RULE FOR LOW-INCOME HOUSING. (a) IN GENERAL.—Subsection (d) of section 502 of the Tax Reform Act of 1986 (defining qualified investor) is amended by adding at the end thereof the following new paragraph: "(4) SPECIAL RULE FOR CERTAIN RURAL HOUSING.—In the case of any interest in a qualified low-income housing project which— "(A) is assisted under section 515 of the Housing Act of 1949 (relating to the Farmers' Home Administration Program), and "(B) is located in a town with a population of less than 10,000 and which is not part of a metropolitan statistical area, paragraph (1)(B) shall be applied by substituting '35 percent' for '50 percent' and subsection (b)(l) shall be applied by substituting '5th taxable year' for '6th taxable year'. The preceding sentence shall not apply to any interest unless, on December 31, 1986, at least one-half of the number of payments required with respect to such interest remain to be paid." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect as if included in section 502 of the Tax Reform Act of 1986 on the date of its enactment.
26 USC 469 note. Post, p. 2095.
42 USC 1485.
26 USC 469 note,
PART IX—COORDINATION WITH OTHER PROVISIONS SEC. 808L COORDINATION WITH OTHER PROVISIONS. 26 USC 1 note. Nothing in any provision of this Act (other than this title) shall be Taxes, construed as— (1) imposing any tax (or exempting any person or property from any tax), (2) establishing any trust fund, or (3) authorizing amounts to be expended from any trust fund.
Subtitle B—Customs Revenues SEC. 8101. CUSTOMS USER FEES FOR THE PROCESSING OF MERCHANDISE ENTRIES. (a) AMOUNT OF FEE.—Subsection (a) of section 13031 of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a)) is amended by adding at the end thereof the following new paragraphs: "(9) For the processing of any merchandise (other than an article that is— "(A) provided for in schedule 8 of the Tariff Schedules of the United States, 19 USC 1202 "(B) a product of an insular possession of the United note. States, or "(C) a product of any county listed in General Headnote 3(e)(vi) or (vii) of such Schedules) that is formally entered, or withdrawn from warehouse for consumption— "(i) after November 30, 1986, and "(ii) before October 1, 1987; a fee in an amount equal to 0.22 percent ad valorem. "(10) For the processing of any merchandise (other than an
�
