EFFECTIVE DATE.

SEC. 114. EFFECTIVE DATE. (a) General Rule.—Except as otherwise provided, the amendments made by this title shall apply after the date of enactment of this Act, regardless of when a lien or a title of the United States arose or when the lien or interest of any other person was acquired. (b) Exceptions.—The amendments made by this title shall not apply in any case— (1) in which a lien or a title derived from enforcement of a lien held by the United States has been enforced by a civil action or suit which has become final by judgment, sale, or agreement before the date of enactment of this Act; or (2) in which such amendments would— (A) impair a priority enjoyed by any person (other than the United States) holding a lien or interest prior to the date of enactment of this Act; 80 Stat. 1147 (B) operate to increase the liability of any such person; or (C) shorten the time for bringing suit with respect to transactions occurring before the date of enactment of this Act. (c) Liability for Withheld Taxes.— (1) The amendments made by section 105(a) (relating to effect on third parties) shall apply only with respect to wages paid on or after January 1, 1967. (2) The amendments made by section 105(b) (relating to performance bonds of contractors for public buildings or works) shall apply to contracts entered into pursuant to invitations for bids issued after June 30, 1967. (d) Civil Action To Clear Title to Property.—If, before the date of enactment of this Act, any person has commenced a civil action to clear title to property pursuant to section 7424 of the Internal Revenue Code of 1954 as in effect immediately before the enactment of this Act, such action shall be determined in accordance with section 7424 of such Code as in effect immediately before the enactment of this Act.