Page:United States Statutes at Large Volume 98 Part 1.djvu/1101

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 1053

"(s) TIPS TREATED AS WAGES.—For purposes of this chapter, the term 'wages' includes tips which are— "(1) received while performing services which constitute employment, and "(2) included in a written statement furnished to the employer pursuant to section 6053(a)." (b) EFFECTIVE DATE.— 26 USC 3306 (1) IN GENERAL.—Except as provided in paragraph (2), the note. amendment made by subsection (a) shall take effect on January 1, 1986. (2) EXCEPTION FOR CERTAIN STATES.—In the case of any State the legislature of which— (A) did not meet in a regular session which begins during 1984 and after the date of the enactment of this Act, and (B) did not meet in a session which began before the date of the enactment of this Act and remained in session for at least 25 calendar days after such date of enactment, the amendment made by subsection (a) shall take effect on January 1, 1987. SEC. 1074. EXCLUSION OF CERTAIN SERVICES FROM THE FEDERAL UNEMPLOYMENT TAX ACT.

Subsection (b) of section 822 of the Economic Recovery Tax Act of 1981 (26 U.S.C. 3306 note) is amended by striking out "and before January 1, 1983" and inserting in lieu thereof "and before January 1, 1985".

iH^rsv

SEC. 1075. TAXATION OF UNEMPLOYMENT COMPENSATION NOT TO APPLY TO COMPENSATION PAID FOR WEEKS OF UNEMPLOYMENT ENDING BEFORE DECEMBER 1, 1978.

(a) GENERAL RULE.—Subsection (d) of section 112 of the Revenue Act of 1978 (relating to taxation of unemployment compensation 26 USC 85 note benefits at certain income levels) is amended to read as follows: "(d) EFFECTIVE DATE.—The amendments made by this section shall apply to payments of unemployment compensation made after December 31, 1978, in taxable years ending after such date; except that such amendments shall not apply to payments made for weeks of unemployment ending before December 1, 1978." (b) WAIVER OF STATUTE OF LIMITATIONS.—If credit or refund of any 26 USC 85 note, overpayment of tax resulting from the amendment made by subsection (a) is barred on the date of the enactment of this Act or at any time during the 1-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), refund or credit of such overpayment (to the extent attributable to the amendment made by subsection (a)) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period. SEC. 1076. EXCLUSION FROM GROSS INCOME OF CANCELLATIONS OF CERTAIN STUDENT LOANS. (a) IN GENERAL.—Section 108 (relating to income from discharge 26 USC 108. of indebtedness) is amended by adding at the end thereof the following new subsection: "(f) STUDENT LOANS.—

"(1) IN GENERAL.—In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income by reason of the discharge

�