Page:United States Statutes at Large Volume 104 Part 2.djvu/913

 PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-505 "(3) REQUIRED FOOTNOTES. — The pie-shaped graph showing the major outlay categories shall include the following footnotes: "(A) A footnote to the category referred to in paragraph (1)(A) showing the percentage of the total outlays which is for defense, the percentage of total outlays which is for veterans, and the percentage of total outlays which is for foreign affairs. "(B) A footnote to the category referred to in paragraph (1)(C) showing that such category consists of agriculture, natural resources, environment, transportation, education, job training, economic development, space, energy, and general science. "(C) A footnote to the category referred to in paragraph (1)(D) showing the percentage of the total outlays which is for medicaid, food stamps, and aid to families with dependent children and the percentage of total outlays which is for public health, unemployment, assisted housing, and social services. "(4) DATA ON WHICH GRAPHS ARE BASED. —The graphs required under subsection (a) shall be based on data for the most recent fiscal year for which complete data is available as of the completion of the preparation of the instructions by the Secretary." (b) CLERICAL AMENDMENT.— The table of sections for chapter 77 is amended by adding at the end thereof the following new item: "Sec. 7523. Graphic presentation of major categories of Federal outlays and income." (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 7523 apply to instructions prepared for taxable years beginning after '^°**- 1990. Subtitle G—Tax Technical Corrections SEC. 11700. COORDINATION WITH OTHER SUBTITLES. 26 USC 1 note. For purposes of applying the amendments made by any subtitle of this title other than this subtitle, the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles. SEC. 11701. AMENDMENTS RELATED TO REVENUE RECONCILIATION ACT OF 1989. (a) AMENDMENTS RELATED TO SECTION 7108. — (1)(A) Paragraph (2) of section 42(c) is amended by adding at the end thereof the following new sentence: "Such term does not include any building with respect to which moderate rehabilitation assistance is provided, at any time during the compliance period, under section 8(e)(2) of the United States Housing Act of 1937." (B) Paragraph (1) of section 42(b) is amended by striking the last sentence. (2) Subclause (I) of section 42(d)(5)(C)(ii) is amended— (A) by inserting "which is designated by the Secretary of Housing and Urban Development and, for the most recent year for which census data are available on household income in such tract," after "census tract", and (B) by inserting before the period "for such year".

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