101 STAT. 1330-384
PUBLIC LAW 100-203—DEC. 22, 1987 PART II—TAX-RELATED USER FEES
Sec. 10511. Fees for request for ruling, determination, and similar letters. Sec. 10512. Occupational taxes relating to alcohol, tobacco, and firearms.
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Subtitle F—Other Revenue Provisions PART I—TARGETED JOBS CREDIT
Sec. 10601. Denial of targeted jobs credit for wages paid during period of labor dispute. PART II—TREATMENT OF CERTAIN ILLEGAL IRRIGATION SUBSIDIES
Sec. 10611. Treatment of certain illegal irrigation subsidies.
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PART III—COMPLIANCE
Sec. 10621. State escheat laws not to apply to refunds of Federal tax. Sec. 10622. Sense of Congress as to increased Internal Revenue Service funding for taxpayer assistance and enforcement. PART IV—TAX EXEMPT BOND PROVISIONS
Sec. 10631. Issues used to acquire nongovernmental output property.
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Sec. 10632. Bonds issued by Indian tribal governments. •"'^ Subtitle G—Lobbying and Political Activities of Tax-Exempt Organizations ^ •; PART I—DISCLOSURE REQUIREMENTS
Sec. 10701. Required disclosure of nondeductibility of contributions. Sec. 10702. Public inspection of annual returns and applications for tax-exempt status. Sec. 10703. Additional information required on annual returns of section 501(c)(3) organizations. Sec. 10704. Penalties.
Sec. 10705. Required disclosure that certain information or service available from Federal Government. PART II—PoLrricAL AcTivrriES Sec. 10711. Clariflcation of prohibited political activities. Sec. 10712. Excise taxes on political expenditures by section 501(c)(3) organizations. Sec. 10713. Additional enforcement authority in the case of flagrant political expenditures. v », >. j.
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Sec. 10714. Tax on disqualifying lobbying expenditures.
Subtitle A—Individual Income Tax Provisions
26 USC 21 note.
SEC. 10101. EXPENSES OF OVERNIGHT CAMPS NOT ALLOWABLE FOR DEPENDENT CARE CREDIT. (a) GENERAL RULE.—Subparagraph (A) of section 21(b)(2) (defining employment-related expenses) is amended by adding at the end thereof the following new sentence: "Such term shall not include any amount paid for services ,4^ outside the taxpayer's household at a camp where the qualifying individual sta3rs overnight." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to expenses paid in taxable years beginning after December 31, 1987. SEC. 10102. CHANGES TO DEDUCTION FOR QUALIFIED RESIDENCE INTEREST. (a) GENERAL RULE.—Paragraph (3) of section 163(h) (defining qualified residence interest) is amended to read as follows: los Copy read "Indian Tribal Governments.".
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