Page:United States Statutes at Large Volume 97.djvu/181

 PUBLIC LAW 98-21 —APR. 20, 1983 97 STAT. 149 pay for health insurance if the individual elected to have such deduction made and such deduction was made under a program approved by the Secretary of Labor; and". (c) EFFECTIVE DATE. — The amendments made by this section shall 26 USC 3304 take effect on the date of the enactment of this Act. note. TREATMENT OF CERTAIN ORGANIZATIONS RETROACTIVELY DETERMINED TO BE DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1954 26 USC 3303 note. 26 USC 3309. 26 USC 501. SEC 524. If— (1) an organization did not make an election to make pay- ments (in lieu of contributions) as provided in section 3309(a)(2) of the Internal Revenue C!ode of 1954 before April 1, 1972, because such organization, as of such date, was treated as an organization described in section 501(c)(4) of such Code, (2) the Internal Revenue Service subsequently determined that such organization was described in section 501(c)(3) of such Code, and (3) such organization made such an election before the earlier of— (A) the date 18 months after such election was first available to it under the State law, or (B) January 1, 1984, then section 3303(f) of such Code shall be applied with respect to 26 USC 3303 such organization as if it did not contain the requirement that the election be made before April 1, 1972, and by substituting "Jan- uary 1, 1982" for "January 1, 1969". TITLE VI—PROSPECTIVE PAYMENTS FOR MEDICARE INPATIENT HOSPITAL SERVICES MEDICARE PAYMENTS FOR INPATIENT HOSPITAL SERVICES ON THE BASIS OF PROSPECTIVE RATES 96 Stat. 331. 42 USC 1395WW. SEC 601. (a)(1) Subsection (a)(1) of section 1886 of the Social Security Act is amended by adding at the end the following new subparagraph: "(D) Subparagraph (A) shall not apply to cost reporting periods beginning on or after October 1, 1983.. (2) Sul^ection (a)(4) of such section is amended by adding at the end the following new sentence: "Such term does not include costs of approved educational activities, or, with respect to costs incurred in cost reporting periods beginning prior to October 1, 1986, capital- related costs, as defined by the Secretary.". (3) It is the intent of Congress that, in considering the implemen- tation of a system for including capital-related costs under a pro- spectively determined payment rate for inpatient hospital services, costs related to capital projects for which expenditures are obligated on or after the effective date of the implementation of such a system, may or may not be distinguished and treated differently from costs of projects for which expenditures were obligated before such date. (b) Section 1886(b) of such Act is amended— (1) by striking out "Notwithstanding sections 1814(b), but 42usei395f. subject to the provisions of sections" in paragraph (1) and 42 USC 1395WW note.

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