Page:United States Statutes at Large Volume 113 Part 3.djvu/409

 PUBLIC LAW 106-170—DEC. 17, 1999 113 STAT. 1927 Code of 1986 for purposes of section 6103 of such Code, but the reports shall not include information— (A) which would not be permitted to be disclosed under section 6110(c) of such Code if such report were a written determination as defined in section 6110 of such Code; or (B) which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. (4) FIRST REPORT.— The report for calendar year 1999 shall include prior calendar years after 1990. (c) REGULATIONS.—The Secretary of the Treasury or the Sec- 26 USC 6103. retary's delegate shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of section 6103(b)(2)(C), and the last sentence of section 6110(b)(1), of the Internal Revenue Code of 1986, as added by this section. SEC. 522. AUTHORITY TO POSTPONE CERTAIN TAX-RELATED DEAD - 26 USC 7508A LINES BY REASON OF Y2K FAILUlftES. note (a) IN GENERAL.— In the case of a taxpayer determined by the Secretary of the Treasury (or the Secretary's delegate) to be affected by a Y2K failure, the Secretary may disregard a period of up to 90 days in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such taxpayer— (1) whether any of the acts described in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1986 (without regard to the exceptions in parenthes€;s in subparagraphs (A) and (B)) were performed within the time prescribed therefor; and (2) the amount of any credit or refund. (b) APPLICABILITY OF CERTAIN RULES.—For purposes of this section, rules similar to the rules of subsections (b) and (e) of section 7508 of the Internal Revenue Code of 1986 shall apply. SEC. 523. INCLUSION OF CERTAIN VACCII«:S AGAINST STREPTO- COCCUS PNEUMONIAE TO LIST OF TAXABLE VACCINES. (a) INCLUSION OF VACCINES.— (1) IN GENERAL. — Section 4132(a)(1) of the Internal Revenue Code of 1986 (defining taxable vaccine) is amended by adding 26 USC 4132. at the end the following new subparagraph: "(L) Any conjugate vaccine against streptococcus pneumoniae.". (2) EFFECTIVE DATE.— 26 USC 4132 (A) SALES. —The amendment made by this subsection note shall apply to vaccine sales after the date of the enactment of this Act, but shall not take effect if subsection (b) does not take effect. (B) DELIVERIES. —For purposes of subparagraph (A), in the case of sales on or before the date described in such subparagraph for which delivery is made after such date, the delivery date shall be considered the sale date. (b) VACCINE TAX AND TRUST FUND AMENDMENTS.— (1) Sections 1503 and 1504 of the Vaccine Injury Compensation Program Modification Act (and the amendments made 26 USC 4132 and by such sections) are hereby repealed. note, 9510 and (2) Subparagraph (A) of section 9510(c)(1) of such Code 26*USC 9510 is amended by striking "August 5, 1997" and inserting "December 31, 1999".

�