118 STAT. 1660 PUBLIC LAW 108–357—OCT. 22, 2004 LEGISLATIVE HISTORY—H.R. 4520: HOUSE REPORTS: Nos. 108–548, Pt. 1 (Comm. on Ways and Means) and 108–755 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 150 (2004): June 17, considered and passed House. July 15, considered and passed Senate, amended. Oct. 7, House agreed to conference report. Oct. 8–11, Senate considered and agreed to conference report. ‘‘(II) is equipped with a cargo area of at least 6 feet in interior length which is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or ‘‘(III) has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver’s seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to property placed in service after the date of the enactment of this Act. Approved October 22, 2004. 26 USC 179 note.
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