PUBLIC LAW 99-272—APR. 7, 1986
100 STAT. 327
(2) TRANSFERS TO RAILROAD UNEMPLOYMENT FUND AFTER LOAN
REPAID.—Subsection (c) of section 232 of such Act is amended— (A) by striking out "the amount" in paragraph (1) and inserting in lieu thereof "the amount described in subparagraph (A) or (B) of subsection (a)(2)", and (B) by inserting before the comma at the end of paragraph (2) "against which the amount described in such subparagraph may be credited under such subparagraph".
45 USC 23ln note,
(d) TECHNICAL AMENDMENTS.—
(1) Subsection (a) of section 3322 of such Code (relating to 26 USC 3322. taxable period) is amended— (A) by adding "and" at the end of paragraph (1), and (B) by striking out paragraphs (2) and (3) and inserting in lieu thereof the following: "(2) each calendar year after 1986." (2) Subsection (b) of section 3322 of such Code (relating to earlier termination if loans to rail unemployment fund repaid) is amended— (A) by striking out "The tax imposed by this chapter shall not apply" and inserting in lieu thereof "The basic rate under section 3321(c)(1)(A) of the tax imposed by section 3321 shall not apply", and (B) by inserting 'made before October 1, 1985," after "no balance of transfers" in paragraph (1) thereof SEC. 13302. EXTENSION OF BORROWING AUTHORITY UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT. Section 10(d) of the Railroad Unemployment Insurance Act is 45 USC 360. amended by striking out the last sentence thereof SEC. 13303. CERTAIN EXEMPTIONS FROM THE FEDERAL UNEMPLOYMENT TAX ACT. (a) CERTAIN AGRICULTURAL LABOR.—Paragraph (1)(B) of section 26 USC 3306. 3306(c) of the Internal Revenue Code of 1954 (defining employment) is amended by striking out "January 1, 1986," and inserting in lieu thereof "January 1, 1988". (b) FULL-TIME STUDENTS EMPLOYED BY SUMMER CAMPS.—Notwith-
standing paragraph (3) of section 276(b) of the Tax Equity and Fiscal Responsibility Act of 1982, the amendments made by paragraphs (1) and (2) of such section 276(b) shall also apply to remuneration paid after September 19, 1985. (c) SERVICES PERFORMED ON CERTAIN FISHING BOATS.— (1) IN GENERAL.—Section 822(b) of the Economic Recovery Tax Act of 1981 is amended to read as follows: "(b) EFFECTIVE DATE.—The amendments made by subsection (a) shall apply to remuneration paid after December 31, 1980.". (2) TECHNICAL AMENDMENT.—Paragraph (20) of section 312(b) of such Code (defining employment for purposes of Federal Insurance Contributions Act) is amended by inserting "(other than service described in paragraph (3)(A))" after "service".
26 USC 3306 note. 26 USC 3306 note.
26 USC 3121. 26 USC 3101.
TITLE XIV—REVENUE SHARING SEC. 14001. TERMINATION OF GENERAL REVENUE SHARING.
(a) IN GENERAL.—(1) Except as otherwise provided in this section, chapter 67 of title 31, United States Code, is hereby repealed.
3i USC 6701 e^ seq.
�
