Page:United States Statutes at Large Volume 105 Part 1.djvu/498

 105 STAT. 470 PUBLIC LAW 102-90 —AUG. 14, 1991 2use 31-2. 26 USC 7701. Government employees. 5 USC app. 101 note. Effective date. 2 USC 31-2 note. (c) Section 901(a) of the Ethics Reform Act of 1989 is amended— (1) by repealing paragraphs (1), (3), and (4); (2) by redesignating paragraphs (2), (5), (6), (7), and (8) as paragraphs (1) through (5), respectively; (3) in paragraph (1) (as redesignated), by striking "having an aggregate value exceeding $300 during a calendar year" and inserting "in any calendar year aggregating more than the minimal value as established by section 7342(a)(5) of title 5, United States Code, or $250, whichever is greater"; (4) in paragraph (2) (as redesignated) by striking "less than $75" and inserting "$100 or less, as adjusted under section 102(a)(2)(A) of the Ethics in Government Act of 1978"; and (5) in paragraph (3) (as redesignated), by striking subparagraph (A) and redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively. (d) Clause 4 of rule XLIII of the Rules of the House of Representatives is amended— (1) by striking "$75 or less" and inserting "$100 or less, as adjusted under section 102(a)(2)(A) of the Ethics in Government Act of 1978"; (2) by striking "paragraph (5) of section 7342" and inserting "s ection 7342(a)(5)"; and (3) by inserting "or $250, whichever is greater" after "United States Code,". (e) The last sentence of section 7701(k) of the Internal Revenue Code of 1986 is amended to read as follows: "For purposes of this subsection, a Senator, a Representative in, or a Delegate or Resident Commissioner to, the Congress shall be treated as an officer or employee of the Federal Government.". (f) The provisions of this section that are applicable to Members, officers, or employees of the legislative branch are enacted by the Congress— (1) as an exercise of the rulemaking power of the House of Representatives and the Senate, respectively, and as such they shall be considered as part of the rules of each House, respectively, or of that House to which they specifically apply, and such rules shall supersede other rules only to the extent that they are inconsistent therewith; and (2) with full recognition of the constitutional right of either House to change such rules (so far as relating to such House) at any time, in the same manner, and to the same extent as in the case of any other rule of such House. (g) The amendments made by this section shall take effect on January 1, 1992. SEC. 315. Of the funds appropriated or otherwise made available under the heading "OFFICIAL MAIL COSTS" under the heading "SENATE" in the Legislative Branch Appropriations Act, 1991 and which would remain available until expended, $150,000 of the remaining balances are rescinded: Provided, That the amount re-

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