102 STAT. 2428
26 USC 6109 ^°^-
PUBLIC LAW 100-485—OCT. 13, 1988
certain dependents) is amended by striking "age of 5" and inserting "age of 2". (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 1989. Approved October 13, 1988.
LEGISLATIVE HISTORY—H.R. 1720 (S. 1511): HOUSE REPORTS: No. 100-159, Pt. 1 (Comm. on Ways and Means), Pt. 2 (Comm. on Education and Labor), and Pt. 3 (Comm. on Energy and Commerce) and No. 100-998 (Comm. of Conference). SENATE REPORTS: No. 100-377 accompanying S. 1511 (Comm. on Finance). CONGRESSIONAL RECORD: Vol. 133 (1987): Dec. 15, 16, considered and passed House. Vol. 134 (1988): June 13, 14, 16, S. 1511 considered in Senate; proceedings vacated and H.R. 1720, amended, passed in lieu. Sept. 29, Senate agreed to conference report. Sept. 30, House agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 24 (1988): Oct. 13, Presidential remarks.
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