Page:United States Statutes at Large Volume 105 Part 2.djvu/736

 105 STAT. 1688 PUBLIC LAW 102-227—DEC. 11, 1991 (B) by striking "December 31, 1991" in subparagraph (B) and inserting "June 30, 1992", (C) by striking "December 31, 1993" in subparagraph (B) and inserting "June 30, 1994", and (D) by striking "January 1, 1994" in subparagraph (C) and inserting "July 1, 1994". 26 USC 42 note. (b) EFFECTIVE DATE. —The amendments made by this section shall apply to calendar years after 1991. SEC. 108. QUALIFIED MORTGAGE BONDS. (a) IN GENERAL. — Subparagraph (B) of section 143(a)(1) (defining qualified mortgage bond) is amended by striking "December 31, 1991" each place it appears and inserting "June 30, 1992". (b) MORTGAGE CREDIT CERTIFICATES.— Subsection (h) of section 25 (relating to interest on certain home mortgages) is amended by striking "December 31, 1991" and inserting "June 30, 1992". (c) EFFECTIVE DATES. — 26 USC 143 note. (1) BoNDS. —The amendment made by subsection (a) shall apply to bonds issued after December 31, 1991. 26 USC 25 note. (2) CERTIFICATES. —The amendment made by subsection (b) shall apply to elections for periods after December 31, 1991. SEC. 109. QUALIFIED SMALL ISSUE BONDS. (a) IN GENERAL. —Subparagraph (B) of section 144(a)(12) (relating to termination dates) is amended by striking "December 31, 1991" and inserting "June 30, 1992". 26 USC 144 note. (b) EFFECTIVE DATE. —The amendment made by this section shall apply to bonds issued after December 31, 1991. SEC. 110. HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS. (a) EXTENSION. — (1) IN GENERAL. —Paragraph (6) of section 162(1) (relating to special rules for health insurance costs of self-employed individuals) is amended by striking "December 31, 1991" and inserting "June 30, 1992". 26 USC 162 note. (2) SPECIAL RULE.— In the case of any taxable year beginning in 1992— (A) only amounts paid before July 1, 1992, by the individual for insurance coverage for periods before July 1, 1992, shall be taken into account in determining the amount deductible under section 162(1) of the Internal Revenue Code of 1986 with respect to such individual for such taxable year, and (B) for purposes of subparagraph (A) of section 162(1)(2) of such Code, the amount of the earned income described in such subparagraph taken into account for such taxable year shall be the amount which bears the same ratio to the total amount of such earned income as the number of months in such taxable year ending before July 1, 1992, bears to the number of months in such taxable year. 26 USC 162 note. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to tsixable years beginning after December 31, 1991. SEC. 111. EXPENSES FOR DRUGS FOR RARE CONDITIONS. (a) IN GENERAL. —Subsection (e) of section 28 (relating to clinical testing expenses for certain drugs for rare diseases or conditions) is

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