Page:United States Statutes at Large Volume 116 Part 1.djvu/86

 116 STAT. 60 PUBLIC LAW 107-147—MAR. 9, 2002 26 USC 51A. Applicability. 26 USC 51A note. Applicability. 26 USC 179A note. Applicability. 26 USC 613A note. Applicability. 26 USC 1397E note. Applicability. 26 USC 7652 note. 26 USC 9812 note. SEC. 605. WELFARE-TO-WORK CREDIT. (a) IN GENERAL. —Subsection (f) of section 51A is amended by striking "2001" and inserting "2003". (b) EFFECTIVE DATE.— The amendment made by subsection (a) shall apply to individuals who begin work for the employer after December 31, 200 L SEC. 606. DEDUCTION FOR CLEAN-FUEL VEHICLES AND CERTAIN REFUELING PROPERTY. (a) IN GENERAL.—Section 179A is amended— (1) in subsection (b)( 1)(B)— (A) by striking "December 31, 2001," and inserting "December 31, 2003,", and (B) in clauses (i), (ii), and (iii), by striking "2002", "2003", and "2004", respectively, and inserting "2004", "2005", and "2006", respectively, and (2) in subsection (f), by striking "December 31, 2004" and inserting "December 31, 2006". (b) EFFECTIVE DATE. —The amendments made by subsection (a) shall apply to property placed in service after December 31, 2001. SEC. 607. TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR OIL AND NATURAL GAS PRODUCED FROM MARGINAL PROPERTIES. (a) IN GENERAL. —Subparagraph (H) of section 613A(c)(6) is amended by striking "2002" and inserting "2004". (b) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2001. SEC. 608. QUALIFIED ZONE ACADEMY BONDS. (a) IN GENERAL. — Paragraph (1) of section 1397E(e) is amended by striking "2000, and 2001" and inserting "2000, 2001, 2002, and 2003". (b) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to obligations issued after the date of the enactment of this Act. SEC. 609. COVER OVER OF TAX ON DISTILLED SPIRITS. (a) IN GENERAL. — Paragraph (1) of section 7652(f) is amended by striking "January 1, 2002" and inserting "January 1, 2004". (b) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to articles brought into the United States after December 31, 2001. SEC. 610. PARITY IN THE APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BEIVEFITS. (a) IN GENERAL.— Subsection (f) of section 9812, as amended by the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2002, is amended to read as follows: "(f) APPLICATION OF SECTION.— T h is section shall not apply to benefits for services furnished— "(1) on or after September 30, 2001, and before January 10, 2002, and "(2) after December 31, 2003.". (b) EFFECTIVE DATE. —The amendment made by subsection (a) shall apply to plan years beginning after December 31, 2000.

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