Page:United States Statutes at Large Volume 110 Part 3.djvu/174

 110 STAT. 1904 PUBLIC LAW 104-188—AUG. 20, 1996 fiscal year quarter with respect to any person shall remit to the Secretary all funds that were paid by the State to the entity during the quarter from such funds, "(3)(A) Any individual who is aggrieved by a violation of section 471(a)(18) by a State or other entity may bring an action seeking relief from the State or other entity in any United States district court. "(B) An action under this paragraph may not be brought more than 2 years after the date the alleged violation occurred. "(4) This subsection shall not be construed to affect the application of the Indian Child Welfare Act of 1978.". 42 USC 1996b. (c) CiVIL RIGHTS.— (1) PROHIBITED CONDUCT.—^A person or government that is involved in adoption or foster care placements may not— (A) deny to any individual the opportunity to become an adoptive or a foster parent, on the basis of the race, color, or national origin of the individual, or of the child, involved; or (B) delay or deny the placement of a child for adoption or into foster care, on the basis of the race, color, or national origin of the adoptive or foster parent, or the child, involved. (2) ENFORCEMENT.— Noncompliance with paragraph (1) is deemed a violation of title VI of the Civil Rights Act of 1964. (3) No EFFECT ON THE INDIAN CHILD WELFARE ACT OF 1978.—Th is subsection shall not be construed to affect the application of the Indian Child Welfare Act of 1978. (d) CONFORMING AMENDMENT.— Section 553 of the Howard M. Metzenbaum Multiethnic Placement Act of 1994 (42 U.S.C. 5115a) is repealed. 26 USC 6302 SEC. 1809. 6 -MONTH DELAY OF ELECTRONIC FUND TRANSFER note. REQUIREMENT. Notwithstanding any other provision of law, the increase in the applicable required percentages for fiscal year 1997 in clauses (i)(IV) and (ii)(IV) of section 6302(h)(2)(C) of the Internal Revenue Code of 1986 shall not take effect before July 1, 1997. Subtitle I—Foreign Trust Tax Compliance SEC. 1901. IMPROVED INFORMATION REPORTING ON FOREIGN TRUSTS. (a) IN GENERAL. —Section 6048 (relating to returns as to certain foreign trusts) is amended to read as follows: "SEC. 6048. INFORMATION WITH RESPECT TO CERTAIN FOREIGN TRUSTS. " (a) NOTICE OF CERTAIN EVENTS. — "(1) GENERAL RULE.— On or before the 90th day (or such later day as the Secretary may prescribe) after any reportable event, the responsible party shall provide written notice of such event to the Secretary in accordance with paragraph (2). "(2) CONTENTS OF NOTICE. — The notice required by paragraph (1) shall contain such information as the Secretary may prescribe, including—

�