PUBLIC LAW 101-380—AUG. 18, 1990 104 STAT. 575 1504(a)(2) were applied by substituting '100 percent' for '80 percent' shall be treated as 1 taxpayer." Approved August 18, 1990. LEGISLATIVE HISTORY—H.R. 1465 (H.R. 3027) (S. 686): HOUSE REPORTS: No. 101-241, Pt. 1 (Comm. on Public Works and Transportation) and Pt. 2 (Comm. on Science, Space, and Technology), both accompanying H.R. 3027; No. 101-242, Pt. 1 (Comm. on Public Works and Transportation), Pt. 2 (Comm. on Merchant Marine and Fisheries), Pt. 3 (Comm. on Science, Space, and Technology), Pt. 4 (Comm. on Public Works and Transportation), and Pt. 5 (Comm. on Merchant Marine and Fisheries); and No. 101-653 (Comm. of Conference). SENATE REPORTS: No. 101-94 accompanying S. 686 (Comm. on Environment and Public Works). CONGRESSIONAL RECORD: Vol. 135 (1989): Aug. 3, 4, S. 686 considered and passed Senate. Nov. 2, 8, 9, H.R. 1465 considered and passed House. Nov. 19, considered and passed Senate, amended, in lieu of S.686. Vol. 136 (1990): Aug. 2, Senate agreed to conference report. Aug. 3, House agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 26 (1990): Aug. 18, Presidential statement. 39-194O- 91- 20:QL3Part1
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