Page:United States Statutes at Large Volume 110 Part 3.djvu/109

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PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1839 after such date) provides, or has been construed to provide by a court of competent jurisdiction pursuant to a decision issued on or before September 13, 1995, that only punitive damages may be awarded in such an action. This subsection shall cease to apply to any civil action filed on or after the first date on which the applicable State law ceases to provide (or is no longer construed to provide) the treatment described in psiragraph (2).". (d) EFFECTIVE DATE.— 26 USC io4 note. (1) IN GENERAL. —Except as provided in paragraph (2), the amendments made by this section shall apply to amounts received after the date of the enactment of this Act, in taxable years ending after such date. (2) EXCEPTION. —The amendments made by this section shall not apply to any amount received under a written binding agreement, court decree, or mediation award in effect on (or issued on or before) September 13, 1995. SEC. 1606. REPEAL OF DIESEL FUEL TAX REBATE TO PURCHASERS OF DIESEL-POWERED AUTOMOBILES AND LIGHT TRUCKS. (a) IN GENERAL.—Section 6427 (relating to fuels not used for taxable purposes) is amended by striking subsection (g). (b) CONFORMING AMENDMENTS.— (1) Paragraph (3) of section 34(a) is amended to read as follows: "(3) under section 6427 with respect to fuels used for nontaxable purposes or resold during the taxable year (determined without regard to section 6427(k)).". (2) Paragraphs (1) and (2)(A) of section 6427(i) are each amended— (A) by striking "(g),", and (B) by striking "(or a qualified diesel powered highway vehicle purchased)" each place it appears. (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 34 note. shall apply to vehicles purchased after the date of the enactment of this Act. SEC. 1607. EXTENSION AND PHASEDOWN OF LUXURY PASSENGER AUTOMOBILE TAX. (a) EXTENSION. —Subsection (f) of section 4001 is amended by striking "1999" and inserting "2002". (b) PHASEDOWN.— Section 4001 is amended by redesignating subsection (f) (as amended by subsection (a) of this section) as subsection (g) and by inserting after subsection (e) the following new subsection: "(f) PHASEDOWN. —For sales occurring in calendar years after 1995 and before 2003, subsection (a) shall be applied by substituting for '10 percent' the percentage determined in accordance with the following table: "If the ccdendar year is: The percentage is: 1996 9 percent 1997 8 percent 1998 7 percent 1999 6 percent 2000 5 percent 2001 4 percent 2002 3 percent