Page:United States Statutes at Large Volume 91.djvu/1389

 PUBLIC LAW 95-171—NOV. 12, 1977 SEC. 4. (a) Section 167(k) of the I n t e r n a l Revenue Code of 1954 (relating to depreciation of expenditures to rehabilitate low-income rental housing) is amended by striking out " January 1, 1978" each place it appears and inserting in lieu thereof " January 1, 1979". (b) Section 203(b) of the T a x Reform Act of 1976 is amended by striking out ", and 'before January 1, 1978, and expenditures made pursuant to a binding contract entered into before January 1, 1978". SEC. 5. Section 4(c) of the Act entitled " A n Act to suspend until the close of June 30, 1975, the duty on certain carboxmethyl cellulose salts, and for other purposes", approved October 26, 1974 (Public Law 93-483), is amended to read as follows: " (c) EFFECTIVE DATE.—The provisions of this section shall apply with respect to amounts received during calendar years 1973, 1974, and 1975, and, in the case of a member of a uniformed service receiving training after 1975 and before 1979 in programs described in subsection (a), with respect to amounts received after 1975 and before 1983." SEC. 6. (a) Section 2(b) of Public Law 94-331 is amended by striking out "and before December 31, 1976". (b) The effective date of this section shall be the first day of the calendar quarter following enactment of this Act. SEC. 7. (a) Section 4(b) of Public Law 94-331 is amended by striking out "and before December 31, 1976". (b) The effective date of this section shall be the first day of the calendar quarter following enactment of this Act. SEC. 8. (a) Section 1612(b) of the Social Security Act is amended— (1) by striking out " and " at the end of paragraph (10) thereof, (2) by striking out the period at the end of paragraph (11) thereof and inserting in lieu of such period the following: "; and", and (3) by adding after and below paragraph (11) thereof the following new paragraph: "(12) interest income received on assistance funds referred to in paragraph (11) within the 9-month period beginning on the date such funds are received (or such longer periods as the Secretary shall by regulations prescribe in cases where good cause is shown by the individual concerned for extending such period).". (b) The amendment made by this section shall be effective July 1, 1976, with respect to catastrophes which occurred on or after June 1, 1976, and before December 31, 1976. W i t h respect to catastrophes which occurred on or after December 31, 1976, the amendment made by this section shall be effective the first day of the calendar quarter following enactment of this Act. SEC. 9. (a) The first sentence of section 1613(a) of the Social Security Act is amended— (1) by striking out " and " at the end of paragraph (4) thereof, (2) by striking out the period at the end of paragraph (5) thereof and inserting in lieu of such period the following: "; and", and

91 STAT. 1355 26 USC 167,

26 USC 167 note. 26 USC 117 Bote.

Effective date.

42 USC 1382a note. Effective date. 42 USC 1382a note. 42 USC 1382a note. Effective date. 42 USC 1382a note. Interest income on assistance funds. 42 USC 1382a.

Effective dates. 42 USC 1382a note.

42 USC 1382b.

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