102 STAT. 3756

PUBLIC LAW 100-647—NOV. 10, 1988

26 USC 56 note.
26 USC 53 note.
26 USC 3121
note.
State and local
governments.

extent the  debtor  is  insolvent  (as   defined  in  section
108(dX3))."
(b) effective date.—The amendment made by subsection (a)
shall apply to taxable years beginning after December 31, 1986.
SEC. 6304. NONCONVENTIONAL FUELS CREDIT.
(a)	in general.—Section 53(dXlXB) of the 1986 Code (relating to
credit not allowed for exclusion preferences) is amended by adding
at the end thereof the following new clause:
"(iii) special rule.—The adjusted net minimum tax
for the taxable year shall be increased by the amount
of the credit not allowed under section 29 (relating to
credit for producing fuel from a nonconventional
source) solely by reason of the application of section
29(bX5XBX"
(b)	effective date.—The amendment made by this section shall
take effect as if included in the amendments made by section 701 of
the Tax Reform Act of 1986.
SEC. 6305. TREATMENT OF CERTAIN FAMILY SERVICES PROVIDERS.
(a)	in general.—A State may treat a person who renders depend-
ent care or similar services as other than an employee employment
tax purposes for the applicable period if all of the following condi-
tions are satisfied with respect to such person for such applicable
period:
(i) The person does not provide any dependent care or similar
services in any facility owned or operated by the State.
(ii) The person is compensated by the State for such services,
directly or indirectly, out of funds provided pursuant to chapter
7 of title 42 of the United States Code, or the provisions and
amendments made by the Family Security Act of 1988.
(iii) The State does not treat the person, with respect to the
provision of dependent care or similar services, as an employee
for employment tax purposes.
(iv) The State files all Federal income tax returns (including
information returns) required to be filed with respect to such
person on a basis consistent with the State's treatment of such
person as other than an employee beginning on the date of the
enactment of this section.
(v) No more than ten percent of the State's employees are
provided with insurance under title n of the Social Security Act
pursuant to voluntary agreements with the Secretary of Health
and Human Services under section 218 of such title.
 (b)	state.—For purposes of this section, the term "State" shall
mean the government of the United States, District of Columbia,
any State or political subdivision thereof, and any agency or
instrumentality of any of the foregoing.
 (c)	employment tax.—For purposes of this section, the term
"employment tax" means any tax imposed by subtitle C of the
Internal Revenue Code of 1986.
 (d)	applicable period.—For purposes of this section, the term
"applicable period" means the period beginning on January 1, 1984
and ending on December 31,1990.
 (e)	report.—The Secretary of the Treasury shall report to the
Senate Committee on Finance and the House Committee on Ways
and Means on the text status of day care providers compenstated