TAXPAYER RELIEF ACT OF 1997 (P.L. 105-34)
| ACT § | FEDERAL LAW | IRC § | CALIFORNIA LAW | CRTC § |
| 1 | Waived estimated tax penalties for underpayments | N/A | Does not conform | Not applicable |
| 101 | Child tax credit of $500 phased-in over two years | 24, 32m, 501(c), 6213(g) | Does not conform | Not applicable |
| 201 | Hope scholarship credit for educations furnished, and a lifetime learning credit | 25A | Does not conform | Not applicable |
| 202 | Deduction for interest on education loans after 8/5/97 | 221 | Does not conform | Not applicable |
| 203 | Penalty-free withdrawals from IRAs for higher education expenses | 72(t) | Conforms (SB 1233); Eff. 1/1/98 | 17085.8 |
| 211 | Modified qualified state tuition programs | 135(c), 529(c), 6693(a) | Does not conform | 17131, 17140, 23735, 24306, 24328 |
| 213 | Established education IRAs | 26(b), 135(c), 530, 4973, 4975 | Conforms (SB 1233); Eff. 1/1/98 | 17085.8, 17210.6, 17507.4, 17507.6, 19184 |
| 221 | Extended the exclusion from income for certain employer-provided education | 127(d) | Conforms (SB 38); CA law is permanent | 17151 |
| 222 | Repealed limit on qualified 501(c)(3) bonds | 145(b) (5) | Does not conform | Not applicable |
| 223 | Increased arbitrage rebate exception for certain bonds to finance education facilities | 148(f) (4)(D) | Does not conform | Not applicable |
| 224 | Contributions of computer technology and equipment | 170(e) (6) | Does not conform | Not applicable |
| 225 | Treatment of cancellation of certain student loans | 108(f) | Partially conforms (AB 364) Eff. 1/1/97; only for CSU loans | 17143 |
| 226 | Incentives for bonds issued for education zones | 1397E and 1397F | Does not conform | Not applicable |
| 301 | Restored IRA deduction for certain taxpayers | 219(g) | Conforms (SB 1233); Eff. 1/1/98 | 17085.8 and 19184 |
| 302 | Established nondeductible tax-free IRAs | 219(c), 408(I), 4973(f) | Conforms (SB 1233); Eff. 1/1/98 | 17085.8 and 19184 |
| 303 | Penalty-free withdrawals from IRAs for the purchase of a first home | 72(t) | Conforms (SB 1233); Eff. 1/1/98 | 17085.8 and 19184 |
| 304 | Excludes certain bullion from collectibles definition | 408(m) | Conforms (SB 1233); Eff. 1/1/98 | 17507.4 |
| 311 | Maximum capital rate at 20% for individuals; election to recognize gain on assets held | 1(h), 55, 57, 1445, 904 | Does not conform | Not applicable |
| 312 | Exempts from tax for gain on sale of principal residence and information reporting requirements after 5/7/97 | 25(e), 32(c), 56(e), 121, 1033, 1038, 1223, 1250, 6012, 6045, 6334, 7872 | Partially conforms (SB 5)(SB 1233); Eff. 5/7/97; CA does not conform to info reporting provision | 17152, 18037.6, 18510 |
| 313 | Rollover of gain from sale of qualified stock after 8/6/97 | 1016, 1045, 1223 | Does not conform | Not applicable |
| 314 | Amount of net capital gain taken into account in computing alternative tax on capital gains for corporations | 1201(a) (2) | Does not conform | Not applicable |
| 401 | Exempts small corporations from the AMT | 55(e) | Does not conform | Not applicable |
| 402 | Repeals separate depreciation lives for AMT purposes | 56(a) | Does not conform | Not applicable |
| 403 | Specifies AMT does not apply to farmers' installment sales | 56(a) | Does not conform | Not applicable |
| 501 | Cost-of-living adjustments for estate and gift tax | 2032A, 2503, 2631, 6601 | Does not conform | Not applicable |
| 502 | Exclusion for family-owned businesses | 2033A | Does not conform | Not applicable |
| 503 | Extended modifications to interest rate on estate taxes | 163, 2053, 6166 | Does not conform | Not applicable |
| 504 | Extended treatment of rents to lineal descendants | 2032A | Does not conform | Not applicable |
| 505 | Clarified judicial review of eligiblity for extension of time to pay estate taxes | 7479 | Does not conform | Not applicable |
| 506 | Gifts may not be revalued for estate tax purposes after the expiration of the statute of limitations | 2001, 2504, 6501, 7477 | Does not conform | Not applicable |
| 507 | Repealed throwback rules applicable to domestic trusts | 644, 645, 665, 706 | Does not conform | Not applicable |
| 508 | Treatment of land subject to a qualified conservation easement | 170(h), 2031, 1014, 2032 | Does not conform | Not applicable |
| 511 | Expanded exception from generation-skipping transfer tax for individuals with deceased parents | 2651 and 2612 | Does not conform | Not applicable |
| 601 | Extended R&D tax credit | 41 | Partially conforms (AB 1042); Eff. 1/1/98; CA credit is permanent | 17052.12 and 23609 |
| 602 | Extended deduction for any contributions of appreciated stock to private foundations | 170(e) | Does not conform | 17251.5 |
| 603 | Work opportunity tax credit | 51(a) | Does not conform | Not applicable |
| 604 | Extended orphan drug credit | 45C(e) | Does not conform | Not applicable |
| 701 | Tax incentives for District of Columbia revitalization | 39(d), 1016, 1400 | Does not conform | Not applicable |
| 801 | Incentives for employing long-term family assistance recipients | 51A | Does not conform | Not applicable |
| 901 | General revenue portion of highway motor fuels taxes | 9503 | Does not conform | Not applicable |
| 902 | Repealed tax on diesel fuel used in recreational boats | 902(b), 4041, 4083, 6421 | Does not conform | Not applicable |
| 903 | Continued application of tax on imported recycled Halon-1211 | 4682 (d)(1) | Does not conform | Not applicable |
| 904 | Uniform tax rate on vaccines | 4131 and 4132(a) | Does not conform | Not applicable |
| 905 | Treats operators of multiple gas retail outlets as wholesale distributors for refunds | 6416 (a)(4) | Does not conform | Not applicable |
| 906 | Exempts electric and other clean-fuel vehicles from luxury auto classification | 4001 and 4003 | Does not conform | Not applicable |
| 907 | Tax rate on certain special fuels determined on basis of BTU equivalency with gas | 4041(a) | Does not conform | Not applicable |
| 908 | Modified tax treatment of hard cider gasoline | 5041(b) | Does not conform | Not applicable |
| 909 | Feasibility study of moving collection point for distilled spirits excise tax | 7007 | Does not conform | Not applicable |
| 910 | Classified authority to use semi-generic designations on wine labels | 5388(c) | Does not conform | Not applicable |
| 911 | Authority to postpone certain tax-related deadlines by reason of declared disasters | 7508A | Does not conform | Not applicable |
| 912 | Use of certain appraisels to establish disaster losses | 165(i) (4) | Does not conform | Not applicable |
| 913 | Treatment of livestock sold on account of weather-related conditions | 451(e) and 1033(e) | Does not conform | Not applicable |
| 914 | Mortgage financing for residences located in disaster areas | 143(k) | Does not conform | Not applicable |
| 915 | Abatement of interest on underpayments by taxpayers | 7010 | Does not conform | Not applicable |
| 921 | Clarified standard used to determine employment status of securities brokers | 6103, 6311, 7431 | Does not conform | Not applicable |
| 922 | Clarified exemption from self-employment tax for certain termination payments | 1402(k) | Does not conform | Not applicable |
| 931 | Penalty waiver on small businesses failing to make electronic funds transfers | 7014 | Does not conform | Not applicable |
| 932 | Expanded definition of home office deduction for administrative activities | 280A | Not applicable | Not applicable |
| 933 | Averaging of farm income over three years | 1301 | Does not conform | Not applicable |
| 934 | Increased deduction for health insurance for self-employed individuals | 162(l) | Partially conforms (SB 455) Eff. 1/1/97; CA deduction is 25% but increased to 40% for 1997 tax year only | 17201 and 17273 |
| 935 | Moratorium on regulations relating to definition of a limited partner under §1402 | N/A | Does not conform | Not applicable |
| 941 | Expensing of environmental remediation costs | 198 | Does not conform | Not applicable |
| 951 | Authorized two additional empowerment zones | 1391 and 1396 | Does not conform; CA has enterprise zone program | Not applicable |
| 952 | Expanded eligibility criteria and tax incentives for new empowerment zones | 1391, 1396, 1397 | Does not conform | Not applicable |
| 953 | Volume cap not to apply to enterprise zone facility bonds | 1394(f) | Does not conform | Not applicable |
| 954 | Modified elibility criteria for designation of future zones in Alaska and Hawaii | 1392 | Does not conform | Not applicable |
| 955 | Modified enterprise zone facility bond rules | 1394 | Does not conform | Not applicable |
| 956 | Modified definition of zone business | 1397B | Does not conform | Not applicable |
| 961 | Use of estimates of shrinkage for inventory accounting | 471(b) | Does not conform | Not applicable |
| 962 | Assignment of workers' compensation liability eligible for exclusion | 130(c) | Does not conform | Not applicable |
| 963 | Tax exempt status for certain state workers' compensation companies | 501(c) (27) | Does not conform | Not applicable |
| 964 | Election for 1987 publicly traded partnerships to continue exception from the treatment as corporations | 7704(g) | Conforms (SB 455); Eff. 1/1/98 | 17008.5 and 23038.5 |
| 965 | Exclusion from unrelated business taxable income for certain scholarship payments | 513(i) | Does not conform | Not applicable |
| 966 | Associations of holders of timeshare interests to be taxed like other associations | 528 | Does not conform | Not applicable |
| 967 | Additional advance refunds for Virgin Island bonds | N/A | Does not conform | Not applicable |
| 968 | Nonrecognition of gain on sale of stock to certain farmers' cooperatives | 1042(g) | Does not conform | Not applicable |
| 969 | Increased deductibility of business meals expenses for certain Individuals | 274(n) | Does not conform | Not applicable |
| 970 | Clarified de minimis fringe benefit rules to non-charge employee meals | 132(e) | Does not conform | Not applicable |
| 971 | Exemption of incremental cost of clean fuel vehicle from limits on car depreciation | 280F | Does not conform | Not applicable |
| 972 | Temporary suspension of taxable income limit on percentage depletion | 613A | Does not conform | Not applicable |
| 973 | Increased standard mileage rate deduction to 14 cents | 170(i) | Does not conform | Not applicable |
| 974 | Clarified treatment of certain receivables purchased by cooperative hospital groups | 501(e) | Does not conform | Not applicable |
| 975 | Deduction for computing adjusted gross income for expenses by government employees | 62(a) | Does not conform | Not applicable |
| 976 | Combined employment tax reporting demonstration project | 6103 (d)(5) | Does not conform | Not applicable |
| 977 | Elective carryback of existing carryovers of National Board Passenger Corporation | N/A | Does not conform | Not applicable |
| 981 | Generalized system of preferences - extension of duty-free treatment under system | Trade Act of 1974 §505 | Does not conform | Not applicable |
| 1001 | Constructive sales treatment for appreciated financial positions | 1259 | Does not conform | Not applicable |
| 1002 | Limitation on exception for investment companies | 351(e) | Does not conform | Not applicable |
| 1003 | Gains and losses from certain terminations with respect to property | 1233, 1234A, 1271 | Does not conform | Not applicable |
| 1004 | Determination of original issue discount where pooled debt obligations are subject to acceleration | 1272(a) | Does not conform | Not applicable |
| 1005 | Denied interest deduction on certain debt instruments | 163(l) | Does not conform | Not applicable |
| 1011 | Tax treatment of certain extraordinary dividends | 1059 | Does not conform | Not applicable |
| 1012 | Application of IRC §355 to distributions in connection with acquisitions and to intragroup transactions | 351(c), 355(e), 358(g), 368(a) | Does not conform | Not applicable |
| 1013 | Changed tax treatment of redemptions involving related corporations | 304 and 1059 | Does not conform | Not applicable |
| 1014 | Certain preferred stock treated as boot | 351, 354, 355, 356 | Does not conform | Not applicable |
| 1015 | Modified of holding period applicable to dividends received deduction | 246(c) | Does not conform | Not applicable |
| 1021 | Reporting of certain payments made to attorneys | 6045(f) | Does not conform | Not applicable |
| 1022 | Decrease of threshold for reporting payments to corporations performing services to federal agencies | 6041 | Does not conform | Not applicable |
| 1023 | Disclosure of return info for administration of certain veterans programs | 6103 | Does not conform | Not applicable |
| 1024 | Continuous levy on certain payments | 6331 | Does not conform | Not applicable |
| 1025 | Modified levy exemption | 6334 | Does not conform | Not applicable |
| 1026 | Confidentiality and disclosure of returns and info | 6103 | Does not conform | Not applicable |
| 1027 | Returns of beneficiaries of estates and trusts required to file returns or notify IRS | 6034A and 6048 | Does not conform | Not applicable |
| 1028 | Registration provisions relating to confidential corporate tax shelters | 1028, 6707, 6111 | Does not conform | Not applicable |
| 1031 | Extended and modified taxes funding the Airport and Airway Trust Fund | 4041, 4081, 4091, 4261, 9502 | Does not conform; CA law does not have a comparable tax | Not applicable |
| 1032 | Kerosene taxes as diesel fuel after 7/1/98 | 4041, 4081-4083, 6715, 6427, 9503 | Does not conform | Not applicable |
| 1033 | Restored taxes for Leaking Underground Storage Tank Trust Fund | 4081 (d)(3) | Does not conform | Not applicable |
| 1034 | Applies communications tax to prepaid calling cards | 4251 | Does not conform | Not applicable |
| 1035 | Extended temporary unemployment tax | 3301 | Does not conform | Not applicable |
| 1041 | Expanded look-through rule for interest, annuities, royalties, rents derived from tax exempt subsidiaries | 512(b) | Does not conform | Not applicable |
| 1042 | Terminated certain exceptions from rules relating to exempt groups that provide insurance | TRA of 1986 §1012 | Does not conform | Not applicable |
| 1051 | Defined foreign personal holding company income | 954(c) | Does not conform | Not applicable |
| 1052 | Personal property that is used predominantly in the U.S. treated as not property of a like-kind | 1031 | Does not conform | Not applicable |
| 1053 | Holding period requirement for certain foreign taxes | 901(k) and 853(c) | Does not conform | Not applicable |
| 1054 | Denied treaty benefits for certain payments through hybrid entities | 894(c) | Does not conform | Not applicable |
| 1055 | Interest on underpayments not reduced by foreign tax credit carrybacks | 6601 and 6611 | Does not conform | Not applicable |
| 1056 | Clarified the period of limitations on claim for refund on foreign tax credit | 6511 | Does not conform | Not applicable |
| 1057 | Repealed exception to alernative minimum foreign tax credit limitation | 59(a) | Does not conform | Not applicable |
| 1061 | Allocation of basis among properties distributed by partnerships | 732(c) | Does not conform | Not applicable |
| 1062 | Repealed requirement that inventory be substantially appreciated for sale of partnership interests | 731-735 and 751 | Does not conform | Not applicable |
| 1063 | Extended time for taxing precontribution gains | 704 and 737 | Does not conform | Not applicable |
| 1071 | Pension accrued benefit distributable without consent increased to $5,000 | 205(g), 411(a), 417(e), 457(e) | Does not conform | Not applicable |
| 1072 | Election to received taxable cash compensation in lieu of nontaxable parking benefits | 132(f) | Does not conform | Not applicable |
| 1073 | Repealed excess distribution tax for excess retirement distributions | 691(c), 2013, 2053, 4980A | Does not conform | Not applicable |
| 1074 | Increased tax on prohibited transactions | 4975(a) | Does not conform | Not applicable |
| 1075 | Basis recovery rules for annuities over more than one life | 72(d) | Does not conform | Not applicable |
| 1081 | Terminated suspense accounts for family corporations required to use accrual accounting method | 447(I) | Does not conform | Not applicable |
| 1082 | Modified tax years to which NOLs may be carried | 172(b) | Does not conform | Not applicable |
| 1083 | Modified tax years to which unused credits may be carried | 39(a) | Does not conform | Not applicable |
| 1084 | Expanded denial of deduction for cerain amounts paid regarding insurance | 101, 264, 805, 807, 812 | Does not conform | Not applicable |
| 1085 | No earned income tax credit allowed for prior acts of fraud or recklessness; recertification required; changes to amount calculation | 32, 6213, 6695 | Does not conform | Not applicable |
| 1086 | Limited property for which income forecast method may be used after 8/6/97 | 167(g) and 168(e) | Does not conform | Not applicable |
| 1087 | Expanded requirement that involuntarily converted property be replaced with property from an unrelated person | 1033(i) | Does not conform | Not applicable |
| 1088 | Treatment of exception for installment sale rules | TRA of 1986 §811(c) | Does not conform | Not applicable |
| 1089 | Limits on certain charitable remainder trust eligibility | 664(d) and 2055(e) | Does not conform | Not applicable |
| 1090 | Expanded SSA records for tax enforcement purposes | N/A | Does not conform | Not applicable |
| 1091 | Modified prior year estimated tax safe harbor | 6654 | Conforms (SB 455); Eff. 1/1/98 | 19136.3 |
| 1101 | Exempts certain individuals from foreign tax credit limit | 904(j) | Does not conform | Not applicable |
| 1102 | Exchange rate used in translating foreign taxes | 905, 986, 989 | Does not conform | Not applicable |
| 1103 | Election to use simplified limit for AMT | 59(a) | Does not conform | Not applicable |
| 1104 | Treatment of personal transactions by individuals under foreign currency rules | 988(e) | Does not conform | Not applicable |
| 1105 | Foreign tax credit treatment of dividends from IRC §902 uncontrolled corporations | 904(d) | Does not conform | Not applicable |
| 1111 | Gain on certain stock sales treated as dividends for controlled foreign corps. | 905(d) and 964(e) | Does not conform | Not applicable |
| 1112 | Miscellaneous modifications to Subpart F | 951, 952, 961 | Does not conform | Not applicable |
| 1113 | Indirect foreign tax credit allowed for certain lower tier companies | 902 and 960 | Does not conform | Not applicable |
| 1121 | U.S. shareholders of CFCs not subject to passive foreign investment company | 1296(e) | Does not conform | Not applicable |
| 1122 | Election of mark-to-market for marketable stock in passive investment company | 532, 542, 551, 852, 1291, 4982 | Does not conform | Not applicable |
| 1123 | Valuation of assets for passive foreign investment company determination | 1297(a) | Does not conform | Not applicable |
| 1131 | Repealed excise tax on transfers to foreign entities | 367, 684, 721, 814 | Does not conform | Not applicable |
| 1141 | Clarification of application of return requirement to foreign partnerships | 6031 and 6231 | Does not conform | Not applicable |
| 1142 | Controlled foreign partnerships subject to info reporting | 318, 901, 6038 | Does not conform | Not applicable |
| 1143 | Modified returns required to be filed by reason of changes in ownership interests in foreign partnerships | 6046 and 6679 | Does not conform | Not applicable |
| 1144 | Transfers of property to foreign partnerships subject to information reporting | 6038B | Does not conform | Not applicable |
| 1145 | Extended the statute of limitations on foreign transfers | 6501(c) | Does not conform | Not applicable |
| 1146 | Increased filing thresholds for returns of foreign corporations and acquisitions | 6046(a) | Does not conform | Not applicable |
| 1151 | Determination of foreign or domestic status of certain partnerships | 7701(a) | Does not conform | Not applicable |
| 1161 | Transition rule for certain trusts | 1601 | Does not conform | Not applicable |
| 1162 | Repealed stock and securities safe harbor requirement | 988(e) | Does not conform | Not applicable |
| 1163 | Miscellaneous clarifications | 902 and 904 | Does not conform | Not applicable |
| 1171 | Treatment of computer software as FSC export property | 927(a) | Does not conform | Not applicable |
| 1172 | Adjustment of dollar limit on IRC §911 exclusion | 911(b) | Does not conform | Not applicable |
| 1173 | U.S. property not to include certain assets acquired by dealers in course of business | 956(c) | Does not conform | Not applicable |
| 1174 | Treatment of nonresident aliens engaged in international transportation | 861, 863, 7701 | Does not conform | Not applicable |
| 1175 | Exception from foreign personal holding company income under Subpart F for active financing income | 954 | Does not conform | Not applicable |
| 1201 | Basic standard deduction and minimum tax exemption amount increasedfor certain dependents | 59(j), 63(c), 6103(e) | Does not conform | Not applicable |
| 1202 | Increased amount of exception for estimated taxes where tax is a small amount | 6654(e) | Does not conform | Not applicable |
| 1203 | Deemed certain reimbursed expenses of rural mail carriers equal to expenses | 162(o) | Does not conform | Not applicable |
| 1204 | Deductibility of travel expenses of certain federal employeed engaged in criminal investigations | 162(a) | Does not conform | Not applicable |
| 1205 | Payment of tax by certain commercially acceptable methods | 6103, 6311, 7431 | Does not conform | Not applicable |
| 1211 | Modified look-back method for long-term contracts | 460(b) | Does not conform | Not applicable |
| 1212 | Minimum tax treatment of certain property and casualty insurance companies | 56(a) | Does not conform | Not applicable |
| 1213 | Qualified lessee construction allowances for short-term leases | 110, 168, 6724 | Does not conform | Not applicable |
| 1221 | Simplified flow-through for electing large partnerships | 771-777 | Does not conform | Not applicable |
| 1222 | Simplified audit procedures for electing large partnership | 6240-6248, 6251, 7241, 7482 | Does not conform | Not applicable |
| 1223 | Due date for furnishing info to partners for electing large partnerships | 6031 and 6724 | Does not conform | Not applicable |
| 1224 | Returns required on magnetic media | 6011(e) | Does not conform | Not applicable |
| 1225 | Treatment of partnership items of IRAs | 6012(b) | Does not conform | Not applicable |
| 1231 | Treatment of partnership items in any deficiency proceedings | 6211 and 6234 | Does not conform | Not applicable |
| 1232 | Partnership return to be determinative of audit procedures to be followed | 6231(g) | Does not conform | Not applicable |
| 1233 | Provisions relating to the statute of limitations | 6229 | Does not conform | Not applicable |
| 1234 | Expanded small partnership exception | 6231(a) | Does not conform | Not applicable |
| 1235 | Excluded partial settlements from 1-yr limit on assessment | 6229(f) | Does not conform | Not applicable |
| 1236 | Extended time for filing a request for administrative adjustment | 6227(b) | Does not conform | Not applicable |
| 1237 | Availability of innocent spouse relief in context of partnership proceedings | 6230 and 6503 | Does not conform | Not applicable |
| 1238 | Determination of penalties at the partnership level | 6230 and 6503 | Does not conform | Not applicable |
| 1239 | Provisions relating to court jurisdictions | 6225, 6230, 6501, 6512, 7421 | Does not conform | Not applicable |
| 1240 | Treatment of premature petitions filed by notice partners or 5% groups | 6226(b) | Does not conform | Not applicable |
| 1241 | Bonds in case of appeals from certain proceedings | 7485(b) | Does not conform | Not applicable |
| 1242 | Suspended interest where delay in computation adjustment resulting from certain settlements | 6601(c) | Does not conform | Not applicable |
| 1243 | Special rules for requests for administrative adjustments regarding bad debts | 6227(e) | Does not conform | Not applicable |
| 1246 | Closing of partnership tax year for deceased partners | 706(c) | Does not conform | Not applicable |
| 1251 | Clarified limit on maximum number of shareholders for real estate investment trusts | 856 and 857 | Does not conform | Not applicable |
| 1252 | De minimis rule for tenant services income | 856(d) | Does not conform | Not applicable |
| 1253 | Attribution rules applied to stock ownership | 856(d) | Does not conform | Not applicable |
| 1254 | Credit for tax paid by REIT on retained capital gains | 852 and 857 | Does not conform | Not applicable |
| 1255 | Rpealed 30% gross income requirement | 856(c) and 857(b) | Does not conform | Not applicable |
| 1256 | Modified earnings and profits rules for determining whether REIT has them | 857(d) | Does not conform | Not applicable |
| 1257 | Treatment of foreclosure property | 856(e) | Does not conform | Not applicable |
| 1258 | Payments of under-hedging instruments | 856(c) | Does not conform | Not applicable |
| 1259 | Excess noncash income | 857(e) | Does not conform | Not applicable |
| 1260 | Prohibited transactions safe harbor | 857(b) | Does not conform | Not applicable |
| 1261 | Shared-appreciation mortgages | 856(j) | Does not conform | Not applicable |
| 1262 | Wholly-owned subsidiaries | 856(i) | Does not conform | Not applicable |
| 1271 | Repealed 30% gross income limitation for RICs | 817, 851, 1092 | Does not conform | Not applicable |
| 1281 | Reasonable cause exception for certain penalties | 6652, 6683, 7519 | Does not conform | Not applicable |
| 1282 | Clarified period for filing claims for refunds | 6512(b) | Does not conform | Not applicable |
| 1283 | Repealed the authority to disclose whether prospective juror has been audited | 6103 | Does not conform | Not applicable |
| 1284 | Clarified the statute of limitations | 6501(a) | Does not conform | Not applicable |
| 1285 | Awarding of administrative costs | 7430 | Does not conform | Not applicable |
| 1301 | Gifts to charities exempt from the gift tax filing requirements | 6019(3) | Does not conform | Not applicable |
| 1302 | Clarified waiver of certain rights of recovery | 2207A and B | Does not conform | Not applicable |
| 1303 | Transitional rule under IRC §2056A | RRA of 1990 §11702 | Does not conform | Not applicable |
| 1304 | Treatment of estate tax for purposes of short-term obligations by nonresidents | 2105(b) | Does not conform | Not applicable |
| 1305 | Certain revocable trusts treated as part of the estate | 646 and 2652 | Does not conform | Not applicable |
| 1306 | Distributions made during first 65 days of estate's tax yr | 663(b) | Does not conform | Not applicable |
| 1307 | Separate share rules available to estates | 663(c) | Does not conform | Not applicable |
| 1308 | Executor of estate and beneficiaries treated as related persons for the disallowance of losses | 267(b) and 1239(b) | Does not conform | Not applicable |
| 1309 | Treatment of funeral trusts | 685 | Does not conform | Not applicable |
| 1310 | Adjustments for gifts within 3 years of decendent's death | 2035 | Does not conform | Not applicable |
| 1311 | Clarified the treatment of survivor annuities under qualified terminable interests | 2056(b) | Does not conform | Not applicable |
| 1312 | Treatment under qualified domestic trust rules | 2056A | Does not conform | Not applicable |
| 1313 | Opportunity to correct certain failures | 2032A | Does not conform | Not applicable |
| 1314 | Authority to waive the requirement of U.S. trustee for qualified domestic trusts | 2056A | Does not conform | Not applicable |
| 1401 | Increased de minimis limit for after-market alterations for heavy trucks and cars | 4003(a) and 4051(b) | Does not conform | Not applicable |
| 1402 | Credit for tire tax in lieu of exclusion of value for tires in computing price | 4051(e) and 4052(b) | Does not conform | Not applicable |
| 1411 | Credit for refund for imported bottled distilled spirits returned to the plant | 5008(c) | Does not conform | Not applicable |
| 1412 | Authority to cancel or credit export bonds without the submission of records | 5175(c) | Does not conform | Not applicable |
| 1413 | Repealed requirement of maintenance of records on premises of distilled spirits facility | 5207(c) | Does not conform | Not applicable |
| 1414 | Fermented material from any brewery may be received at a distilled spirits plant | 1414, 5053, 5056, 5222 | Does not conform | Not applicable |
| 1415 | Repealed the requirement for liquor wholesale dealers to post a sign | 5115 and 5681 | Does not conform | Not applicable |
| 1416 | Refund of tax to wine returned to bond not limited to unmerchantable wine | 5044 and 5361 | Does not conform | Not applicable |
| 1417 | Allows use of additional ameliorating material in certain wines | 5384(b) | Does not conform | Not applicable |
| 1418 | Domestically produced beer may be withdrawn free of tax for use of foreign embassies | 5053(g) | Does not conform | Not applicable |
| 1419 | Beer may be withdrawn free of tax for destruction | 5053 | Does not conform | Not applicable |
| 1420 | Authority to allow drawback on exported beer without submission of records | 5055 | Does not conform | Not applicable |
| 1421 | Transfer of brewery of beer imported in bulk without payment of tax | 5418 | Does not conform | Not applicable |
| 1422 | Transfer to bonded wine cellars of wine imported in bulk without payment of tax | 5418 | Does not conform | Not applicable |
| 1431 | Authority to grant exemption from excise tax registration requirement | 4222(b) | Does not conform | Not applicable |
| 1432 | Repealed expired provisions | 4051, 4495-4498, 4681 | Does not conform | Not applicable |
| 1433 | Simplified imposition of excise tax on arrows | 4161(b) | Does not conform | Not applicable |
| 1434 | Modifications to retail tax on heavy trucks | 4052 | Does not conform | Not applicable |
| 1435 | Skydiving flights exempt from tax on transportation of persons by air | 6416(a) | Does not conform | Not applicable |
| 1436 | Allowance or credit of refund for tax-paid aviation fuel purchase by registered producer of such fuel | 4091 and 6416 | Does not conform | Not applicable |
| 1441 | Repealed $100,000 limitation on unspent proceeds from tax exempt bonds | 148(f) | Does not conform | Not applicable |
| 1442 | Exception from rebate for earnings on bona fide debt service fund | 148(f) | Does not conform | Not applicable |
| 1443 | Repealed debt service-based limitation on investment in certain instances | 148(d) | Does not conform | Not applicable |
| 1444 | Repealed expired provisions | 148(c) and (f) | Does not conform | Not applicable |
| 1451 | Overpayment determinations of Tax Court | 6512(b) | Not applicable | Not applicable |
| 1452 | Redetermination of interest pursuant to motion | 7481(c) | Not applicable | Not applicable |
| 1453 | Application of net worth requirement for awards of litigation costs | 7430(c) | Not applicable | Not applicable |
| 1454 | Proceedings for determining employment status | 7436, 6511, 7421, 7481 | Not applicable | Not applicable |
| 1461 | Extended due date for first quarter estimated tax payment by foundations | 6655(g) | Does not conform | Not applicable |
| 1462 | Clarified authority to withhold Puerto Rico income taxes from salaries of federal employees | 5517(c) | Not applicable | Not applicable |
| 1463 | Certain notices disregarded under increasing rate on corporate underpayments | 6654 | Does not conform | Not applicable |
| 1501 | Matching contributions of self-employed individuals treated as elective | 402(g) and 408(p) | Does not conform | Not applicable |
| 1502 | Modified prohibition of assignment or alienation | 401(a) | Does not conform | Not applicable |
| 1503 | Eliminated paperwork burdens on plans | ERISA §101-108, 502 | Does not conform | Not applicable |
| 1504 | Modified the IRC §403(b) exclusion allowance to conform to IRC §415 | 403(b) | Does not conform | Not applicable |
| 1505 | Extended moratorium on the application of certain nondiscrimination rules to state/local governments | 401, 403, 410 | Does not conform | Not applicable |
| 1506 | Clarified certain rules about ESOPs of S corporations | 409(h) and 4975 | Does not conform | Not applicable |
| 1507 | Modified 10% tax for nondeductible contributions | 4972(c) | Does not conform | Not applicable |
| 1508 | Modified the funding requirement for certain plans | 769(c) | Does not conform | Not applicable |
| 1509 | Clarified the disqualification rules relating to acceptance of rollover contributions | N/A | Does not conform | Not applicable |
| 1510 | New technologies used in retirement plans | N/A | Does not conform | Not applicable |
| 1521 | Increased current liability funding limit | 412(b) | Does not conform | Not applicable |
| 1522 | Special rules for church plans | 414(e) | Does not conform | Not applicable |
| 1523 | Repealed application of unrelated business income tax to ESOPs after 1/1/98 | 512(e) | Does not conform | Not applicable |
| 1524 | Diversification of IRC §401(k) plan investments | ERISA §407(b) | Does not conform | Not applicable |
| 1525 | IRC §401(k) plans allowed for certain irrigation and drainage entities | 401(k) | Does not conform | Not applicable |
| 1526 | Portability of permissive service credit under certain governmental pension plans | 415(k) and (n) | Does not conform | Not applicable |
| 1527 | Removed dollar limitation on benefit payments from a plan for public safety employees | 415(b) | Does not conform | Not applicable |
| 1528 | Survivor benefits for public safety officers killed on duty | 101(h) | Does not conform | Not applicable |
| 1529 | Treatment of certain disability benefits received by former public safety officers | N/A | Does not conform | Not applicable |
| 1530 | Gratuitous transfers for the benefit of employees | 401(a), 405(a), 415, 664, 674, 2055, 2056 | Does not conform | Not applicable |
| 1531 | Amendments to IRC 1986 to implement Newborns' and Mothers' Health Protection Act of 1996 and Mental Health Parity Act of 1996 | 9831, 9811-9812, 9832, 9833 | Does not conform | Not applicable |
| 1532 | Special rules for church plans | 9802(c) | Does not conform | Not applicable |
| 1541 | Provisions relating to plan amendments | N/A | Does not conform | Not applicable |
| 1600 | Coordination with other titles | N/A | Does not conform | Not applicable |
| 1601 | Amendments relating to the Small Business Job Protection Act of 1996 | Misc. | Does not conform | Not applicable |
| 1602 | Amendments related to the Health Insurance Portability and Accountability Act of '96 | Misc. | Does not conform | Not applicable |
| 1603 | Amendments related to the Taxpayer Bill of Rights 2 | 4962(b) and 6033(b) | Does not conform | Not applicable |
| 1604 | Miscellaneous provisions | 168(j), 267(f) and 833(b) | Does not conform | Not applicable |
| Bill numbers cited
above:
SB 5 (Lockyer/Lewis, Stats. 1997, Ch. 610) SB 1233 (Lockyer/Pringle/Bustamante, Stats. 1997, Ch. 612) AB 1042 (Wayne, Stats. 1997, Ch. 613) |
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