Page:United States Statutes at Large Volume 96 Part 2.djvu/1049

 PUBLIC LAW 97-448—JAN. 12, 1983

96 STAT. 2411

SEC. 310. TECHNICAL CORRECTION RELATING TO FEDERAL SUPPLEMENTAL UNEMPLOYMENT COMPENSATION PROGRAM.

(a) Section 602(d) of the Tax Equity and Fiscal Responsibility Act 26 USC 3304 of 1982 is amended— ^°^ (1) by striking out "and" at the end of paragraph (1); (2) by striking out the period at the end of paragraph (2) and inserting in lieu thereof "; and"; and (3) by inserting after paragraph (2) the following new paragraph: "(3) the maximum amount of Federal supplemental compensation payable to any individual for whom an account is established under subsection (e) shall not exceed the lesser of (A) the amount established in such account for such individual, or (B) in the case of an individual filing a claim under the interstate benefit payment plan for Federal supplemental compensation, an amount equal to his average weekly benefit amount (as determined for purposes of section 202(b)(l)(C) of the FederalState Extended Unemployment Compensation Act of 1970) for?^^Y^^ ^^^^ his benefit year, multiplied by the number '6', '8', or '10', note. whichever is applicable under subsection (e)(2)(A)(ii) in the State in which such individual is filing such interstate claim under the interstate benefit payment plan for the week in which he is filing such claim.". (b) The amendment made by subsection (a) shall be effective as if fFf^ljonl®" it had been originally included in section 602 of the Tax Equity and ^^te Fiscal Responsibility Act of 1982. Ante, p. 702. SEC. 311. EFFECTIVE DATES.

(a) FOR SECTIONS 301, 302, AND 303.—The amendments made by 26 USC 453 note, sections 301, 302, and 303 shall apply to dispositions made after October 19, 1980, in taxable years ending after such date. (b) FOR SECTION 304.— (1) The amendment made by subsection (a) of section 304 26 USC 443 note. shall take effect as if included in the amendments made by section 3 of the Bankruptcy Tax Act of 1980. 94 Stat. 3397. (2) The amendment made by subsection (b) of section 304 shall 26 USC 368 note. take effect as if included in the amendments made by section 4 of such Act. (c) FOR SECTION

305.— (1) The amendment made by subsection (a) of section 305 shall take effect on December 28, 1980. (2) The amendments made by subsection (b) of section 305 shall take effect on October 14, 1980. (3) The amendment made by subsection (c) of section 305 shall take effect as if included in the amendments made by section 421 of the Revenue Act of 1978. (4) The amendments made by subsection (d) of section 305 shall take effect on the date of the enactment of the Subchapter S Revision Act of 1982.

94 Stat. 3401.

26 USC 404A "°^26 USC 194A ^°^26 USC 55 note, 92 Stat. 2871. 26 USC 221 note. Ante, p. 1669.

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