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
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