PUBLIC LAW 97-248—SEPT. 3, 1982 (A) the amendments made by this section shall be applied by taking into account the entire amount of unemployment compensation received during such taxable year, but (B) the increase in gross income for such taxable year as a result of such amendments shall not exceed the amount of unemployment compensation paid after December 31, 1981. (4) UNEMPLOYMENT COMPENSATION DEFINED.—For purposes of
this subsection, the term "unemployment compensation" has the meaning given to such term by section 85(c) of the Internal Revenue Code of 1954. Approved September 3, 1982.
LEGISLATIVE HISTORY—H.R. 4961: HOUSE REPORTS: No. 97-404 (Comm. on Ways and Means) and No. 97-760 (Comm. of Conference). SENATE REPORTS: No. 97-494 Vols. 1 and 2 (Comm. on Finance) and No. 97-530 (Comm. of Conference). CONGRESSIONAL RECORD: Vol. 127 (1981): Dec. 15, considered and passed House. Vol 128 (1982): July 19-22, considered and passed Senate, amended. Aug. 19, House and Senate agreed to conference report.
96 STAT. 707
�
