Page:United States Statutes at Large Volume 107 Part 1.djvu/483

 PUBLIC LAW 103-66 —AUG. 10, 1993 107 STAT. 457 (1) The table for subchapter B of chapter 61 is amended by striking the item relating to section 6115 and inserting the following new items: "Sec. 6115. Disclosure related to quid pro quo contributions. "Sec. 6116. Cross reference." (2) The table for part I of subchapter B of chapter 68 is amended by inserting after the item for section 6713 the following new item: "Sec. 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions." (d) EFFECTIVE DATE.— The provisions of this section shall apply 26 USC 6ii5 to quid pro quo contributions made on or after January 1, 1994. '^°^^- SEC. 13174. TEMPORARY EXTENSION OF DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS. (a) IN GENERAL. — (1) EXTENSION.— Paragraph (6) of section 162(1) (relating 26 USC 162. to special rules for health insurance costs of self-employed individuals) is amended by striking "June 30, 1992" and inserting "December 31, 1993". (2) CONFORMING AMENDMENT. —Paragraph (2) of section 110(a) of the Tax Extension Act of 1991 is hereby repealed. (3) EFFECTIVE DATE.—The amendments made by this sub- 26 USC 162 note. section shall apply to taxable years ending after June 30, 1992. (b) DETERMINATION OF ELIGIBILITY FOR EMPLOYER-SPONSORED HEALTH PLAN. — (1) IN GENERAL. — Paragraph (2)(B) of section 162(1) is amended to read as follows: "(B) OTHER COVERAGE.— Paragraph (1) shall not apply to any taxpayer for any calendar month for which the taxpayer is eligible to participate in any subsidized health plan maintained by any employer of the tcixpayer or of the spouse of the taxpayer." (2) EFFECTIVE DATE. —The amendment made by paragraph 26 USC 162 note. (1) shall apply to taxable years beginning sifter December 31, 1992. Subchapter B—Revenue Increases PART I—PROVISIONS AFFECTING INDIVIDUALS Subpart A—Rate Increases SEC. 13201. INCREASE IN TOP MARGINAL RATE UNDER SECTION 1. (a) GENERAL RULE. —Section 1 (relating to tax imposed) is amended by striking subsections (a) through (e) and inserting the following: "(a) MARRIED INDIVIDUALS FILING JOINT RETURNS AND SURVIV- ING SPOUSES.—There is hereby imposed on the taxable income of— "(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and "(2) every surviving spouse (as defined in section 2(a)),

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