38 USC 3512 note. Effective date. (2) EFFECTIVE DATE.-The amendments made by paragraph (1) shall take effect as if enacted on November 1, 2000, immediately after the enactment of the Veterans Benefits and Health Care Improvement Act of 2000. SEC. 8. MISCELLANEOUS TECHNICAL AMENDMENTS. (a) TITLE 38, UNITED STATES CODE.-Title 38, United States Code, is amended as follows: (1) Effective as of November 1, 2000, section 107 is amended (A) in the second sentence of subsection (a), by inserting "or (d)" after "subsection (c)"; (B) by redesignating the second subsection (c) (added by section 332(a)(2) of the Veterans Benefits and Health Care Improvement Act of 2000 (Public Law 106-419)) as subsection (d); and (C) in subsection (d), as so redesignated, by striking "In" in paragraph (1) and inserting "With respect to benefits under chapter 23 of this title, in". (2) Section 1710B(c)(2)(B) is amended by striking "on the date of the enactment of the Veterans Millennium Health Care and Benefits Act" and inserting "November 30, 1999". (3) Section 2301(f) is amended (A) in the matter in paragraph (1) preceding subparagraph (A), by striking "(as" and all that follows through "in section" and inserting "(as described in section"; and (B) in paragraph (2), by striking "subparagraphs" and inserting "subparagraph”. (4) Section 3452 is amended (A) in subsection (a)(1)— (i) by striking "or" at the end of subparagraph (A); and (ii) by striking "clause (B) of this paragraph" in subparagraph (C) and inserting "subparagraph (B)"; (B) in subsection (a)(2)— (i) by striking "paragraph (1)(A) or (B)" and inserting "subparagraph (A) or (B) of paragraph (1)"; and (ii) by striking "one hundred and eighty days" and inserting "180 days"; (C) in subsection (a)(3), by striking "section 511(d) of title 10" and inserting "section 12103(d) of title 10"; and (D) in subsection (e), by striking "chapter 4C of title 29," and inserting "the Act of August 16, 1937, popularly known as the 'National Apprenticeship Act' (29 U.S.C. 50 et seq.),". (5) Section 3462(a) is amended by striking paragraph (3). (6) Section 3512 is amended (A) in subsection (a)(5), by striking "clause (4) of this subsection" and inserting "paragraph (4)"; and (B) in subsection (b)(2), by striking "willfull" and inserting "willful". (7) Section 3674 is amended (A) in subsection (a)(2)— (i) in subparagraph (A)— (I) by striking ", effective at the beginning of fiscal year 1988,"; and (II) by striking "section 3674A(a)(4)" and inserting "section 3674A(a)(3)"; (ii) in subparagraph (B), by striking "paragraph (3)(A)" and inserting "paragraph (3)"; and (iii) in subparagraph (C), by striking "section 3674A(a)(4)" and inserting "section 3674A(a)(3)”; and (B) in subsection (c)— (i) by striking "on September 30, 1978, and”; and (ii) by striking "thereafter,". (8) Section 3674A(a)(2) is amended by striking "clause (1)" and inserting "paragraph (1)". (9) Section 3734(a) is amended (A) by striking "United States Code," in the matter preceding paragraph (1); and (B) by striking "appropriations in" in paragraph (2) and inserting "appropriations for". (10) Section 4104 is amended (A) in subsection (a)(1)— (i) by striking "Beginning with fiscal year 1988," and inserting "For any fiscal year,"; (ii) by striking "clause" in subparagraph (B) and inserting "subparagraph"; and (iii) by striking "clauses" in subparagraph (C) and inserting "subparagraphs"; (B) in subsection (a)(4), by striking "on or after July 1, 1988"; and (C) in subsection (b)— (i) by striking "shall-" in the matter preceding paragraph (1) and inserting "shall perform the following functions:"; (ii) by capitalizing the initial letter of the first word of each of paragraphs (1) through (12); (iii) by striking the semicolon at the end of each of paragraphs (1) through (10) and inserting a period; and (iv) by striking "; and" at the end of paragraph (11) and inserting a period. (11) Section 4303(13) is amended by striking the second period at the end. (12) Section 5103(b)(1) is amended by striking “1 year" and inserting "one year". (13) Section 5701(g) is amended by striking "clause" in paragraphs (2)(B) and (3) and inserting "subparagraph”. (14)(A) Section 7367 is repealed. (B) The table of sections at the beginning of chapter 73 is amended by striking the item relating to section 7367. (15) Section 8125(d) is amended and (A) in paragraph (1), by striking "(beginning in 1992)"; (B) in paragraph (2), by striking "(beginning in 1993)"; (C) by striking paragraph (3). (16) The following provisions are each amended by striking "hereafter" and inserting "hereinafter": sections 545(a)(1), 1710B(e)(1), 3485(a)(1), 3537(a), 3722(a), 3763(a), 5121(a), Effective date. 38 USC 3564 note. 38 USC 4303. 38 USC 1802. 38 USC 3729. 7101(a), 7105(b)(1), 7671, 7672(e)(1)(B), 7681(a)(1), 7801, and 8520(a). (b) PUBLIC LAW 106-419.-Effective as of November 1, 2000, and as if included therein as originally enacted, the Veterans Benefits and Health Care Improvement Act of 2000 (Public Law 106419) is amended as follows: (1) Section 111(f)(3) (114 Stat. 1831) is amended by striking "3654" and inserting "3564". (2) Section 323(a)(1) (114 Stat. 1855) is amended by inserting a comma in the second quoted matter therein after "duty". (3) Section 401(e)(1) (114 Stat. 1860) is amended by striking "this" both places it appears in quoted matter and inserting "This". (4) Section 402(b) (114 Stat. 1861) is amended by striking the close quotation marks and period at the end of the table in paragraph (2) of the matter inserted by the amendment made that section. (c) PUBLIC LAW 102-590.-Section 3(a)(1) of the Homeless Veterans Comprehensive Service Programs Act of 1992 (38 U.S.C. 7721 note) is amended by striking ", during,". Approved June 5, 2001. LEGISLATIVE HISTORY-H.R. 801: HOUSE REPORTS: No. 107-27 (Comm. on Veterans' Affairs). Mar. 27, considered and passed House. May 24, considered and passed Senate, amended. House concurred in Senate amendments. Public Law 107-15 107th Congress An Act To amend the Taxpayer Relief Act of 1997 to provide for consistent treatment of survivor benefits for public safety officers killed in the line of duty. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. June 5, 2001 [H.R. 1727] Fallen Hero 2001. This Act may be cited as the "Fallen Hero Survivor Benefit 26 USC 1 note. Fairness Act of 2001". SEC. 2. CONSISTENT TREATMENT OF SURVIVOR BENEFITS FOR PUBLIC SAFETY OFFICERS KILLED IN THE LINE OF DUTY. Subsection (b) of section 1528 of the Taxpayer Relief Act of 1997 (Public Law 105-34) is amended by striking the period and 26 USC 101 note. inserting ", and to amounts received in taxable years beginning after December 31, 2001, with respect to individuals dying on or before December 31, 1996.". Approved June 5, 2001. LEGISLATIVE HISTORY-H.R. 1727: HOUSE REPORTS: No. 107-65 (Comm. on Ways and Means). May 15, considered and passed House. June 7, 2001 [H.R. 1836] Public Law 107-16 107th Congress An Act To provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002. Be it enacted by the Senate and House of Representatives of Economic Growth the United States of America in Congress assembled, and Tax Relief Reconciliation Act of 2001. 26 USC 1 note. SECTION 1. SHORT TITLE; REFERENCES; TABLE OF CONTENTS. (a) SHORT TITLE.-This Act may be cited as the "Economic Growth and Tax Relief Reconciliation Act of 2001". (b) AMENDMENT OF 1986 CODE.-Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TABLE OF CONTENTS.-The table of contents of this Act is as follows: Sec. 1. Short title; references; table of contents. TITLE I-INDIVIDUAL INCOME TAX RATE REDUCTIONS Sec. 101. Reduction in income tax rates for individuals. Sec. 102. Repeal of phaseout of personal exemptions. Sec. 103. Phaseout of overall limitation on itemized deductions. TITLE II-TAX BENEFITS RELATING TO CHILDREN Sec. 201. Modifications to child tax credit. Sec. 202. Expansion of adoption credit and adoption assistance programs. Sec. 203. Refunds disregarded in the administration of Federal programs and feder ally assisted programs. Sec. 204. Dependent care credit. Sec. 205. Allowance of credit for employer expenses for child care assistance. TITLE III-MARRIAGE PENALTY RELIEF Sec. 301. Elimination of marriage penalty in standard deduction. Sec. 302. Phaseout of marriage penalty in 15-percent bracket. Sec. 303. Marriage penalty relief for earned income credit; earned income to include only amounts includible in gross income; simplification of earned income credit. TITLE IV-AFFORDABLE EDUCATION PROVISIONS Subtitle A-Education Savings Incentives Sec. 401. Modifications to education individual retirement accounts. Sec. 402. Modifications to qualified tuition programs. Subtitle B-Educational Assistance Sec. 411. Extension of exclusion for employer-provided educational assistance. Sec. 413. Exclusion of certain amounts received under the National Health Service |