PUBLIC LAW 95-615—NOV. 8, 1978 SEC. 209. EFFECTIVE DATES. (a) GENERAL RULE.—Except as provided in subsections (b) and
92 STAT. 3109 26 USC 911 note.
(c) the amendments made by this title shall apply to taxable years beginning after December 31, 1977. (b) WAGE WITHHOLDING.—The amendment made by section 207(a) shall apply to remuneration paid after the date of the enactment of this Act. (c)
ELECTION OF PRIOR LAW.—
(1) A taxpayer may elect not to have the amendments made by this title apply with respect to any taxable year beginning after December 31, 1977, and before January 1, 1979. (2) An election under this subsection shall be filed with a taxpayer's timely filed return for the first taxable year beginning after December 31, 1977. SEC. 210. APPLICATION OF TITLE L (a) IN GENERAL.—Title I of this Act (other than sections 4 and 5 26 USC 61 note, thereof) shall cease to have effect on the day after the date of the enactment of this Act. (b) SPECIAL RULE FOR SECTION 5.—Section 5 of this Act shall not 26 USC 401 note, apply with respect to any type of plan for any period for which rules for that type of plan are provided by the Revenue Act of 1978. Ante, p. 2763. Approved November 8, 1978.
LEGISLATIVE HISTORY: HOUSE REPORTS: No. 95-697 (Comm. on Ways and Means) and No. 95-1798 (Coram. of Conference). SENATE REPORT No. 95-746 (Comm. on Finance). CONGRESSIONAL RECORD: Vol. 123 (1977): Oct. 25, considered and passed House. Vol. 124 (1978): May 11, considered and passed Senate, amended. Sept. 25, House concurred in Senate amendment No. 3 with amendments, disagreed to other Senate amendments. Sept. 28, Senate disagreed to House amendment. Oct. 15, Senate agreed to conference report. Oct. 15, House agreed to conference report.
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