PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-415 section 3507 of such Code (relating to advance payment of earned income credit).". (c) EXCLUSIONS UNDER TITLE XIX.—Pursuant to section 1902(a)(17) 42 USC 1396a of the Social Security Act (42 U.S.C. 1396a(a)(17)), the Secretary of "ote. Health and Human Services shall promulgate regulations to exempt from any determination of income and resources (for the month of receipt and the following month) under title XIX of the Social Security Act any refund of Federal income taxes made to an individual by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to gin individual by an employer under section 3507 of such C!ode (relating to advance payment of earned income credit). (d) AFDC WAIVER OF OVERPAYMENT.— For the purposes of section 42 USC 602 note. 402(a)(18) of the Social Security Act (42 U.S.C. 602(a)(18)), a State agency designated under a State plan under section 402(a)(3) of such Act may waive any overpayment of aid that resulted from the receipt by a family of a refund of Federal income taxes by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit) or any payment made to such family by an employer under section 3507 of such Code (relating to advance payment of earned income credit) during the period beginning on January 1, 1990, and ending on December 31, 1990. (e) EFFECTIVE DATE. —The amendments made by subsections (a) 42 USC 602 note, though '^ (c) shall apply to determinations of income or resources made for any period after December 31, 1990. SEC. 11116. COORDINATION WITH REFUND PROVISION. 31 USC 1324 For purposes of section 1324(b)(2) of title 31 of the United States C!ode, section 32 of the Internal Revenue Code of 1986 (as amended by this Act) shall be considered to be a credit provision of the Internal Revenue Code of 1954 enacted before January 1, 1978. Subtitle B—Excise Taxes PART I—TAXES RELATED TO HEALTH AND THE ENVIRONMENT SEC. 11201. INCREASE IN EXCISE TAXES ON DISTILLED SPIRITS, WINE, AND BEER. (a) DISTILLED SPIRITS. — (1) IN GENERAL.— Paragraphs (1) and (3) of section 5001(a) (relating to rate of tax on distilled spirits) are each amended by striking "$12.50" and inserting "$13.50". (2) TECHNICAL AMENDMENT.—Paragraphs (1) and (2) of section 5010(a) (relating to credit for wine content and.ifor flavors content) are each amended by striking "$12.50" and inserting "$13.50". (b) WINE. — (1) TAX INCREASES. — (A) WINES CONTAINING NOT MORE THAN 14 PERCENT ALCO- HOL. —Paragraph (1) of section 5041(b) (relating to rates of tax on wines) is amended by striking "17 cents and inserting "$1.07 ". (B) WINES CONTAINING MORE THAN 14 (BUT NOT MORE THAN 21) PERCENT ALCOHOL. —Paragraph (2) of section ^' So in original. Probably should be "through".
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