Page:United States Statutes at Large Volume 112 Part 1.djvu/533

 PUBLIC LAW 105-178--JUNE 9, 1998 112 STAT. 507 "(f) EFFECTIVE DATES. — "(1) Except as provided in paragraph (2), the amendments made by this section shall take effect on July 1, 1998. "(2) The amendment made by subsection (d) shall take effect on July 1, 2000.". SEC. 9009. SIMPLIFIED FUEL TAX REFUND PROCEDURES. (a) IN GENERAL. —Subparagraph (A) of section 6427(i)(2) is amended to read as follows: "(A) IN GENERAL. —If, at the close of any quarter of the taxable year of any person, at least $750 is payable in the aggregate under subsections (a), (b), (d), (h), (1), and (q) of this section and section 6421 to such person with respect to fuel used during— "(i) such quarter, or "(ii) any prior quarter (for which no other claim has been filed) during such taxable year, a claim may be filed under this section with respect to such fuel.". (b) CONFORMING AMENDMENTS. — (1) Subsection (i) of section 6427 is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4). (2) Paragraph (2) of section 6427(k) is amended to read as follows: "(2) EXCEPTION. —Paragraph (1) shall not apply to a pay- ment of a claim filed under paragraph (2), (3), or (4) of subsection (i).". (3) Paragraph (2) of section 6421(d) is amended to read as follows: " (2) EXCEPTION.— "For payments per quarter based on aggregate amounts payable under this section and section 6427, see section 6427(i)(2).''. (c) EFFECTIVE DATE.— The amendments made by this section 26 USC 6421 shall take effect on October 1, 1998. note. SEC. 9010. ELECTION TO RECEIVE TAXABLE CASH COMPENSATION IN LIEU OF NONTAXABLE QUALIFIED TRANSPORTATION FRINGE BENEFITS. (a) No CONSTRUCTIVE RECEIPT.— (1) IN GENERAL. — Paragraph (4) of section 132(f) (relating to qualified transportation fringe) is amended to read as follows: " (4) No CONSTRUCTIVE RECEIPT.—No amount shall be included in the gross income of an employee solely because the employee may choose between any qualified transportation fringe and compensation which would otherwise be includible in gross income of such employee.". (2) EFFECTIVE DATE. —The gimendment made by this sub- 26 USC 132 note, section shall apply to taxable years beginning after December 31, 1997. (b) INFLATION ADJUSTMENT ONLY AFTER 1999. — (1) IN GENERAL.— Paragraph (6) of section 132(f) (relating to qualified transportation fringe) is amended to read as follows: "(6) INFLATION ADJUSTMENT.— "(A) IN GENERAL. —In the case of any taxable year beginning in a calendar year after 1999, the dollar amounts

�