98 STAT. 848
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PUBLIC LAW 98-369—JULY 18, 1984 "(2) AMOUNTS PAID FOR CERTAIN LODGING AWAY FROM HOME TREATED AS PAID FOR MEDICAL CARE.—Amounts paid for lodging (not lavish or extravagant under the circumstances) while away from home primarily for and essential to medical care referred to in paragraph (1)(A) shall be treated as amounts paid for medical care if— "(A) the medical care referred to in paragraph (1)(A) is provided by a physician in a licensed hospital (or in a medical care facility which is related to, or the equivalent of, a licensed hospital), and "(B) there is no significant element of personal pleasure, recreation, or vacation in the travel away from home. The amount taken into account under the preceding sentence shall not exceed $50 for each night for each individual." (b) TECHNICAL AMENDMENT.—
Ante, p. 847.
(1) Paragraph (7) of section 213(d), as redesignated by subsection (a), is amended by striking out "paragraph (5)" and inserting in lieu thereof "paragraph (6)". Ante, p. 799. (2) Paragraph (6) of section 152(e), as amended by section 423 of this Act, is amended by striking out "section 213(d)(4)" and inserting in lieu thereof "section 213(d)(5)". 26 USC 213 note. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 1983.
Subtitle H—Repeal of Certain Obsolete Provisions SEC. 491. TERMINATION OF RULES RELATING TO QUALIFIED BOND PURCHASE PLANS AND RETIREMENT BONDS WITH RESPECT TO BONDS ISSUED AFTER DECEMBER 31, 1983. 26 USC 405.
(a) QUALIFIED BOND PURCHASE PLANS.—Section 405 (relating to
26 USC 409.
qualified bond purchase plans) is hereby repealed. (b) RETIREMENT BONDS.—Section 409 (relating to retirement bonds) is hereby repealed. (c) EXISTING BONDS MAY B E ROLLED OVER INTO QUALIFIED E M PLOYER PLANS.—
(1) Subparagraph (A) of section 405(d)(3) (as in effect before its repeal by subsection (a)) is amended to read as follows: "(A) IN GENERAL.—If— .,.., "(i) any qualified bond is redeemed. Jit '^'j: dt i "^ " "(ii) any portion of the excess of the proceeds from such redemption over the basis of such bond is transferred to an individual retirement plan which is mainly, tained for the benefit of the individual redeeming such bond, or to a qualified trust (as defined in section Post, p. 869. 402(a)(5)(D)(iii)) for the benefit of such individual, and "(iii) such transfer is made on or before the 60th day ¥i #A 41 after the individual received the proceeds of such redemption, u > o iSs iv -ism^fl then gross income shall not include the proceeds to the » extent so transferred and the transfer shall be treated as a rollover contribution described in section 408(d)(3)." 26 USC 402. (2) Subsection (e) of section 402 (relating to tax on lump-sum distributions) is amended by adding at the end thereof the following new paragraph:
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