Page:United States Statutes at Large Volume 111 Part 1.djvu/814

 Ill STAT. 790 PUBLIC LAW 105-34—AUG. 5, 1997 Sec. 903. Continued application of tax on imported recycled Halon-1211. Sec. 904. Uniform rate of tax on vaccines. Sec. 905. Operators of multiple gasoline retail outlets treated as wholesale distributor for refund purposes. Sec. 906. Exemption of electric and other clean-fuel motor vehicles from luxury automobile classification. Sec. 907. Rate of tax on certain special fuels determined on basis of BTU equivalency with gasoline. Sec. 908. Modification of tax treatment of hard cider. Sec. 909. Study of feasibility of moving collection point for distilled spirits excise tax. Sec. 910. Clarification of authority to use semi-generic designations on wine labels. Subtitle B—Revisions Relating to Disasters Sec. 911. Authority to postpone certain tax-related deadlines by reason of presidentially declared disaster. Sec. 912. Use of certain appraisals to establish amount of disaster loss. Sec. 913. Treatment of livestock sold on account of weather-related conditions. Sec. 914. Mortgage financing for residences located in disaster areas. Sec. 915. Abatement of interest on underpayments by taxpayers in presidentially declared disaster areas. Subtitle C—Provisions Relating to Employment Taxes Sec. 921. Clarification of standard to be used in determining employment tax status of securities brokers. Sec. 922. Clarification of exemption from self-employment tax for certain termination payments received by former insurance salesmen. Subtitle D—Provisions Relating to Small Businesses Sec. 931. Waiver of penalty through June 30, 1998, on small businesses failing to make electronic fund transfers of taxes. Sec. 932. Clarification of treatment of home office use for administrative and management activities. Sec. 933. Averaging of farm income over 3 years. Sec. 934. Increase in deduction for health insurance costs of self-employed individuals. Sec. 935. Moratorium on certain regulations. Subtitle E—Brownfields Sec. 941. Expensing of environmental remediation costs. Subtitle F—Empowerment Zones, Enterprise Communities, Brownfields, and Community Development Financial Institutions CHAPTER 1—ADDITIONAL EMPOWERMENT ZONES Sec. 951. Additional empowerment zones. CHAPTER 2—NEW EMPOWERMENT ZONES Sec. 952. Designation of new empowerment zones. Sec. 953. Volume cap not to apply to enterprise zone facility bonds with respect to new empowerment zones. Sec. 954. Modification to eligibility criteria for designation of future enterprise zones in Alaska or Hawaii. CHAPTER 3—TREATMENT OF EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES Sec. 955. Modifications to enterprise zone facility bond rules for all empowerment zones and enterprise communities. Sec. 956. Modifications to enterprise zone business definition for all empowerment zones and enterprise communities. Subtitle G—Other Provisions Sec. 961. Use of estimates of shrinkage for inventory accounting. Sec. 962. Assignment of workmen's compensation liability eligible for exclusion relating to personal injury liability assignments. Sec. 963. Tax-exempt status for certain State worker's compensation act companies. Sec. 964. Election tor 1987 partnerships to continue exception from treatment of publicly traded partnerships as corporations. Sec. 965. Exclusion from unrelated business taxable income for certain sponsorship payments. Sec. 966. Associations of holders of timeshare interests to be taxed like other homeowners associations.

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