PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1757 Sec. 1458. Treatment of length of service awards to volunteers performing fire fighting or prevention services, emergency medical services, or ambulance services. Sec. 1459. Alternative nondiscrimination rules for certain plans that provide for early participation. Sec. 1460. Clarification of application of ERISA lo insurance company general accounts. Sec. 1461. Special rules for chaplains and self-employed ministers. Sec. 1462. Definition of highly compensated employee for pre-ERISA rules for church plans. Sec. 1463. Rule relating to investment in contract not to apply to foreign missionaries. Sec. 1464. Waiver of excise tax on failure to pay liquidity shortfall. Sec. 1465. Date for adoption of plan amendments. Subtitle E—Foreign Simplification Sec. 1501. Repeal of inclusion of certain earnings invested in excess passive assets. Subtitle F—Revenue Offsets PART I—GENERAL PROVISIONS Sec. 1601. Modifications of Puerto Rico and possession tax credit. Sec. 1602. Repeal of exclusion for interest on loans used to acquire employer securities. Sec. 1603. Certain amounts derived from foreign corporations treated as unrelated business taxable income. Sec. 1604. Depreciation under income forecast method. Sec. 1605. Repeal of exclusion for punitive damages and for damages not attributable to physical injuries or sickness. Sec. 1606. Repeal of diesel fuel tax rebate to purchasers of diesel-powered automobiles and light trucks. Sec. 1607. Extension and phasedown of luxury passenger automobile tax. Sec. 1608. Termination of^ future tax-exempt bond financing for local furnishers of electricity and gas. Sec. 1609. Extension of Airport and Airway Trust Fund excise taxes. Sec. 1610. Basis adjustment to property held by corporation where stock in corporation is replacement property under involuntary conversion rules. Sec. 1611. Treatment of certain insurance contracts on retired lives. Sec. 1612. Treatment of modified guaranteed contracts. Sec. 1613. Treatment of contributions in aid of construction. Sec. 1614. Election to cease status as qualified scholarship funding corporation. Sec. 1615. Certain tax benefits denied to individuals failing to provide taxpayer identification numbers. Sec. 1616. Repeal of bad debt reserve method for thrift savings associations. Sec. 1617. Exclusion for energy conservation subsidies limited to subsidies with respect to dwelling units. PART II—FINANCIAL ASSET SECURITIZATION INVESTMENTS Sec. 1621. Financial Asset Securitization Investment Trusts. Subtitle G—Technical Corrections Sec. 1701. Coordination with other subtitles. Sec. 1702. Amendments related to Revenue Reconciliation Act of 1990. Sec. 1703. Amendments related to Revenue Reconciliation Act of 1993. Sec. 1704. Miscellaneous provisions. Subtitle H—Other Provisions Sec. 1801. Exemption from diesel fuel dyeing requirements with respect to certain States. Sec. 1802. Treatment of certain university accounts. Sec. 1803. Modifications to excise tax on ozone-depleting chemicals. Sec. 1804. Tax-exempt bonds for sale of Alaska Power Administration facility. Sec. 1805. Nonrecognition treatment for certain transfers by common trust funds to regulated investment companies. Sec. 1806. Qualified State tuition programs. Sec. 1807. Adoption assistance. Sec. 1808. Removal of barriers to interethnic adoption. Sec. 1809. 6 -month delay of electronic fund transfer requirement. Subtitle I—Foreign Trust Tax Compliance Sec. 1901. Improved information reporting on foreign trusts.
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