CLARIFICATION OF TRUST FUND REVENUES.

SEC. 502. CLARIFICATION OF TRUST FUND REVENUES. (a) In General.—Paragraph (1) of section 9502(e) of the Internal Revenue Code of 1986 (relating to special rules for transfers into trust fund) is amended to read as follows: “(1) Increases in tax revenues before 1993 to remain in general fund.—In the case of taxes imposed before January 1, 1993, the amounts required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be determined without regard to any increase in a rate of tax enacted by the Revenue Reconciliation Act of 1990.”. (b) Effective Date.—The amendment made by subsection (a) shall take effect as if included in section 11213 of the Revenue 106 STAT. 4899Reconciliation Act of 1990 on the date of the enactment of such Act.