EFFECTIVE DATE.

SEC. 204. EFFECTIVE DATE. (a) General Rule.— Except as provided in subsections (b) and (c), the provisions of this title (and the amendments made thereby) shall take effect on the date of the enactment of this Act. (b) Collection and Administration of State Taxes by the United States May Not Begin Before January 1, 1974.— Section 6361 of the Internal Revenue Code of 1954 (as added by section 202 (a) of this Act) shall take effect on whichever of the following is the later: (1) January 1, 1974, or (2) the first January 1 which is more than one year after the first date on which at least 2 States having residents who in the aggregate filed 5 percent or more of the Federal individual income tax returns filed during 1972 have notified the Secretary of the Treasury or his delegate of an election to enter into an agreement under section 6363 of such Code. (c) Jurisdiction of Tax Court in Disputes Involving $1,500 on Less.— The amendments made by paragraphs (2) and (3) of section 203(b) of this Act shall take effect on January 1, 1974.