Page:United States Statutes at Large Volume 110 Part 3.djvu/342

 110 STAT. 2072 PUBLIC LAW 104-191—AUG. 21, 1996 "(11) if such distributions are made during any taxable year during which such unemployment compensation is paid or the succeeding taxable year, and "(III) to the extent such distributions do not exceed the amount paid during the taxable year for insurance described in section 213(d)(1)(D) with respect to the individual and the individual's spouse and dependents (as defined in section 152). "(ii) DISTRIBUTIONS AFTER REEMPLOYMENT. — Clause (i) shall not apply to any distribution made after the individual has been employed for at least 60 days after the separation from employment to which clause (i) applies, "(iii) SELF-EMPLOYED INDIVIDUALS. — To the extent provided in regulations, a self-employed individual shall be treated as meeting the requirements of clause (i)(I) if, under Federal or State law, the individual would have received unemployment compensation but for the fact the individual was self-employed.", (c) CONFORMING AMENDMENT. — Subparagraph (B) of section 72(t)(2) is amended by striking "or (C)" and inserting ", (C), or (D)". 26 USC 72 note. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to distributions after December 31, 1996. Subtitle H—Organ and Tissue Donation Information Included With Income Tax Refund Payments 26 USC 6042 SEC. 371. ORGAN AND TISSUE DONATION INFORMATION INCLUDED note. WITH INCOME TAXREFUND PAYMENTS. (a) IN GENERAL.— The Secretary of the Treasury shall, to the extent practicable, include with the mailing of any payment of a refund of individual income tax made during the period beginning on February 1, 1997, and ending on June 30, 1997, a copy of the document described in subsection (b). (b) TEXT OF DOCUMENT.— The Secretary of the Treasury shall, after consultation with the Secretary of Health and Human Services and organizations promoting organ and tissue (including eye) donation, prepare a document suitable for inclusion with individual income tax refund payments which— (1) encourages organ and tissue donation; (2) includes a detachable organ and tissue donor card; and (3) urges recipients to— (A) sign the organ and tissue donor card; (B) discuss organ and tissue donation with family members and tell family members about the recipient's desire to be an organ and tissue donor if the occasion arises; and (C) encourage family members to request or authorize organ and tissue donation if the occasion arises.

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