97 STAT. 426 PUBLIC LAW 98-76—AUG. 12, 1983 (B) by striking out all that follows "received" and insert- ing in lieu thereof a period. SEC. 226. DEPOSITARY SCHEDULES. 26 USC 6302 Effective on and after January 1, 1984, the times for making "°^ payments prescribed under section 6302 of the Internal Revenue 26 USC 6302. Code of 1954 with respect to the taxes imposed by chapter 22 of such 26 USC 3201 et Code shall be the same as the times prescribed under such section
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which apply to the taxes imposed by chapters 21 and 24 of such 26 USC 3101 et Code. seg., 3401 et seq. SEC. 227. EFFECTIVE DATES. 26 USC 3201 (a) SECTIONS 221, 222, 223, AND 225.— The amendments made by "° ^- sections 221, 222, 223, and 225 shall apply to remuneration paid after December 31, 1984. 26 USC 72 note. (b) SECTION 224.— (1) IN GENERAL. —Except as provided in paragraph (2), the amendments made by section 224 shall apply to benefits re- ceived after December 31, 1983, in taxable years ending after such date. (2) TREATMENT OF CERTAIN LUMP-SUM PAYMENTS RECEIVED AFTER DECEMBER 31, 1983.— The amendments made by section 224 shall not apply to any portion of a lump-sum payment received after December 31, 1983, if the generally applicable payment date for such portion was before January 1, 1984. (3) No FRESH START. —For purposes of determining whether any benefit received after December 31, 1983, is includible in gross income by reason of section 72(r) of the Internal Revenue Ante, p. 421. Code of 1954, as added by this Act, the amendments made by section 224 be treated as having been in effect during all periods before 1984. 26 USC 6302 (c) SECTION 226.— Section 226 shall take effect on January 1, 1984. note. Subtitle B—Railroad Unemployment Insurance Provisions PART I—RAILROAD UNEMPLOYMENT REPAYMENT TAX SEC. 231. IMPOSITION OF TAX ON RAIL WAGES TO REPAY LOANS TO RAILROAD UNEMPLOYMENT INSURANCE SYSTEM. (a) GENERAL RULE. —Subtitle C of the Internal Revenue Code of 1954 (relating to employment taxes) is amended by inserting after chapter 23 the following new chapter: "CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX "Sec. 3321. Imposition of tax. "Sec. 3322. Taxable period. "Sec. 3323. Other definitions. 26 USC 3321. "SEC. 3321. IMPOSITION OF TAX. "(a) GENERAL RULE,—There is hereby imposed on every rail em- ployer for each taxable period an excise tax, with respect to having
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