Pub. L. 103-394, tit. II, sec. 221
PAYMENT OF TAXES WITH BORROWED FUNDS.
SEC. 221. PAYMENT OF TAXES WITH BORROWED FUNDS. Section 523(a) of title 11, United States Code, is amended— (1) in paragraph (13) by striking the period at the end and inserting a semicolon, and (2) by adding at the end the following: “(14) incurred to pay a tax to the United States that would be nondischargeable pursuant to paragraph (1);”.