Pub. L. 103-432, tit. II, subtit. F, sec. 267
ELIMINATION OF OBSOLETE PROVISIONS RELATING TO TREATMENT OF THE EARNED INCOME TAX CREDIT.
SEC. 267. ELIMINATION OF OBSOLETE PROVISIONS RELATING TO TREATMENT OF THE EARNED INCOME TAX CREDIT. (a) Treatment of EITC as Earned Income.— Section 1612(a)(1) (42 U.S.C. 1382a(a)(D) is amended by striking subparagraph (C) and by redesignating subparagraphs (D) and (E) as subparagraphs (C) and (D), respectively. (b) Adjustment of Benefits Due to Treatment of EITC as Earned Income.— Section 1631(b) (42 U.S.C. 1383(b)) is amended by striking paragraph (3) and by redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively.