Page:United States Statutes at Large Volume 86.djvu/987

 86 STAT. ]

PUBLIC LAW 92-512-OCT. 20, 1972

taxes) for a taxable year shall be treated as a poition of a refund or credit of the income tax for that taxable year." (b)

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TAX COURT SMALL CLAIMS.—

(1) Section 7463 of such code (relating to disputes involving $1,000 or less) is amended by adding at the end thereof the following new subsection: "(f) QUALIFIED STATE INDIVIDUAL INCOME TAXES.—For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64 applies, for a taxable year, shall be treated as a portion of a deficiency placed in dispute or claimed overpayment of the income tax for that taxable year.'' (2) Section 7463 of such Code is amended by striking out "$1,000" in the heading and each place it appears in subsection i (a) thereof and inserting in lieu thereof "$1,500". (3) The table of sections for part II of subchapter C of chapter 76 of such Code is amended by striking out "$1,000" in the item relating to section 7463 and inserting in lieu thereof "$1,500".

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SEC. 204. EFFECTIVE DATE. (a) GENERAL RULE.—Except as provided in subsections (b) and

(c), the provisions of this title (and the amendments made thereby) shall take effect on the date of the enactment of this Act. (b) COLLECTION AND ADMINISTRATION or STATE TAXES BY THE UNITED STATES M A Y NOT BEGIN BEFORE JANUARY 1, 1974.—Section

6361 of the Internal Revenue Code of 1954 (as added by section 202(a) of this Act) shall take effect on whichever of the following is the later: (1) January 1, 1974, or (2) the first January 1 which is more than one year after the first date on which at least 2 States having residents who in the aggregate filed 5 percent or more of the Federal individual income tax returns filed during 1972 have notified the Secretary '" of the Treasury or his delegate of an election to enter into an agreement under section 6363 of such Code. ^"'^' P* ^'^^' (c) JURISDICTION OF TAX COURT I N DISPUTES INVOLVING $1,500 OR Effective date. LESS.—The amendments made by paragraphs (2) and (3) of section 203 (b) of this Act shall take effect on January 1, 1974. TITLE III—LIMITATION ON GRANTS FOR SOCIAL SERVICES UNDER PUBLIC ASSISTANCE PROGRAMS SEC. 301. (a) Title X I of the Social Security Act is amended by 8i^stat?9*2o?' adding at the end thereof the following new section: 42 USC 13*01. "LIMITATION ON FUNDS FOR CERTAIN SOCIAL SERVICES

"SEC. 1130. (a) Notwithstanding the provisions of section 3(a)(4) and (5),403(a)(3), 1003(a)(3) and (4), 1403(a)(3) and (4), o r 1603 (a)(4) and (5), amounts payable for any fiscal year (commencing 42 USC 303, with the fiscal year beginning July 1, 1972) under such section (as ^3^^^^°^* ^^^^' determined without regard to this section) to any State with respect to expenditures made after June 30, 1972, for services referred to in t.^ s* such section (other than the services provided pursuant to section 402 (a) (19)(G)), shall be reduced by such amounts as may be necessary ^2 USC 602. to assure that— "(1) the total amount paid to such State (under all of such sections) for such fiscal year for such services does not exceed the allotment of such State (as determined under subsection (b)); and

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