Page:United States Statutes at Large Volume 122.djvu/1672

 12 2 STA T . 1 649PUBLIC LA W 11 0– 24 5—J U NE 1 7, 200 8SEC.30 3. IN C R E A SE IN M INIM U M P ENA LTYO N F AILURE TO FILE A RETURN OF TA X. (a)INGE NE RAL.—Subsection (a) o f section 6 6 51 isa m en d ed b y st r i k in g‘ ‘ $ 1 0 0 ’ ’ int h e l ast sentence and inserting ‘‘$1 3 5’’. (b) EF FE CTIV E D ATE.— T he amendment made by this section shall a p ply to returns re q uired to be filed after December 31 ,2 00 8 . TI T LE I V—PAR IT Y I N T H E APPLI C ATI O N O F CERTAIN LI M IT S TO MENTAL HEALTH B ENEFITS SEC. 4 0 1 . PARITY IN T H E APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH B ENEFITS. (a) INTERNAL R EVEN U E COD EOF1 9 86.—Subsection (f) of section 9812 is amended— (1) by striking ‘‘and’’ at the end of paragraph (2), and (2) by striking paragraph (3) and inserting the follo w ing new paragraphs

‘‘(3) on or after J anuary 1, 2008, and before the date of the enactment of the H eroes Earnings A ssistance and Relief Ta x Act of 2008, and ‘‘( 4 ) after December 31, 2008.’’. (b) E MP LO Y EE RETIREMENT INCOME SECURITY ACT OF 19 7 4.— Subsection (f) of section 712 of the Employee Retirement Income Security Act of 1974 (29 U .S.C. 1185a(f)) is amended by striking ‘‘ser v ices furnished after December 31, 2007’’ and inserting ‘‘services furnished— ‘‘(1) on or after January 1, 2008, and before the date of the enactment of the Heroes Earnings Assistance and Relief Tax Act of 2008, and ‘‘(2) after December 31, 2008.’’. 26USC 66 51note. 26 USC 6651.

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