PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3597

(E) The amendments made by this paragraph shall take effect Effective date,
as if included in the amendments made by section 10502 of the 26 usc 6427
Revenue Act of 1987. note-

(e) EFFECTIVE DATE.—Except as otherwise provided in this section, 26 USC 56 note.
the amendments made by this section shall take effect as if included
in the provision of the Superfund Revenue Act of 1986 to which it
relates.

SEC. 2002. AMENDMENTS RELATED TO HARBOR MAINTENANCE REVENUE
ACT OF 1986.

(a) ORDER OF ENACTMENTS.—

(1) For purposes of section 4042 of the 1986 Code, the
amendment made by section 521(a)(3) of the Superfund Revenue
Act of 1986 shall be treated as enacted after the amendment
made by section 1404(a) of the Harbor Maintenance Revenue
Act of 1986.

(2) Paragraph (2) of section 4042(b) of the 1986 Code is
amended to read as follows:

"(2) RATES.—For purposes of paragraph (1)—

"(A) The Inland Waterways Trust Fund financing rate is
the rate determined in accordance with the following table:

The tax per
If the use occurs:
Before 1990...
During 1990

During 1991..
During 1992..
During 1993..
During 1994..
After 1994.....

gallon is:

10 cents

11 cents
13 cents
15 cents
17 cents

19 cents

20 cents.

"(B) The Leaking Underground Storage Tank Trust Fund
financing rate is 0.1 cent per gallon."

(b) CARGO TRANSPORTED BETWEEN POSSESSIONS, ETC.—Subpara-
graph (B) of section 4462(b)(l) of the 1986 Code is amended to read as
follows:

"(B) cargo loaded on a vessel in Alaska, Hawaii, or any
possession of the United States for transportation to the
United States mainland, Alaska, Hawaii, or such a posses-
sion for ultimate use or consumption in the United States
mainland, Alaska, Hawaii, or such a possession,".

(c) DELAY IN DUE DATE FOR STUDY OF CARGO DIVERSION.—Section
1407 of the Harbor Maintenance Revenue Act of 1986 is amended by
striking out "1 year from the date of the enactment of this Act" and
inserting in lieu thereof "December 1,1988".

(d) EFFECTIVE DATE.—The amendments made by this section shall
take effect as if included in the provision of the Harbor Maintenance
Revenue Act of 1986 to which it relates.

SEC. 2003. AMENDMENTS RELATED TO OMNIBUS BUDGET RECONCILI-
ATION ACT OF 1986.

(a) AMENDMENT RELATED TO SECTION 1011 OF THE ACT.—

(1) Subparagraph (B) of section 501(c)(12) of the 1986 Code is
amended by striking out "or" at the end of clause (ii), by
striking out the period at the end of clause (iii), and inserting in
lieu thereof ", or", and by adding at the end thereof the
following new clause:

26 USC 4042
note.

26 USC 4461
note.

26 USC 4042
note.