Page:United States Statutes at Large Volume 95.djvu/375

 PUBLIC LAW 97-34—AUG. 13, 1981

95 STAT. 349

employee" and inserting instead the words: "An employee receiving retroactive wage payments". (d) The amendments made by this section shall apply for taxable 26 USC 3231 yesirs beginning after December 31, 1981. ^°^-

Subtitle F—Filing Fees SEC. 751. FEES FOR FILING PETITIONS. (a) IN GENERAL.—Section 7451 is amended by striking out "$10" 26 USC 7451. and inserting in lieu thereof "$60". (b) EFFECTIVE DATE.—The amendment made by this section shall 26 USC 7451 apply to petitions filed after December 31, 1981. "''^^

TITLE VIII—MISCELLANEOUS PROVISIONS Subtitle A—Extensions SEC. 801. FRINGE BENEFITS. Section 1 of the Act entitled "An Act to prohibit the issuance of regulations on the taxation of fringe benefits, and for other purposes", approved October 7, 1978 (Public Law 95-427), is amended by striking out "May 31, 1981" each place it appears and inserting in lieu thereof "December 31, 1983". SEC. 802. EXCLUSION FOR PREPAID LEGAL SERVICES EXTENDED FOR 3 YEARS. (a) ExTENSiON.—Section 120 (relating to amounts received under qualified group legal services plans) is amended by adding at the end thereof the following new subsection: "(e) TERMINATION.—This section shall not apply to taxable years ending after December 31, 1984." (b) CONFORMING AMENDMENT.—Paragraph (1) of section 2134(e) of the Tax Reform Act of 1976 (relating to effective date) is amended by striking out", and ending before January 1, 1982".

26 USC 61 note.

26 USC 120.

26 USC 120

note.

Subtitle B—Tax-Exempt Obligations SEC. 811. TAX-EXEMPT FINANCING FOR VEHICLES USED FOR MASS COMMUTING. (a) GENERAL RULE.—Paragraph (4) of section 103(b) (relating to 26 USC 103. industrial development bonds) is amended by striking out "or" at the end of subparagraph (G), by striking out the period at the end of subparagraph (H) and inserting in lieu thereof ", or", and by inserting after subparagraph (H) the following new subparagraph: "(I) qualified mass commuting vehicles." (b) DEFINITION OF QUALIFIED MASS COMMUTING VEHICLES.—Subsec-

tion (b) of section 103 is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: "(9) QUALIFIED MASS COMMUTING VEHICLES.—

(A) IN GENERAL.—For purposes of paragraph (4)(I), the term 'qualified mass commuting vehicle' means any bus, subway car, rail car, or similar equipment—

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