MODIFICATIONS TO CERTAIN LEVY EXEMPTION AMOUNTS.

SEC. 3431. MODIFICATIONS TO CERTAIN LEVY EXEMPTION AMOUNTS. (a) Fuel, Etc.— Section 6334(a)(2) (relating to fuel, provisions, furniture, and personal effects) is amended by striking “$2,500” and inserting “$6,250”. (b) Books, Etc.— Section 6334(a)(3) (relating to books and tools of a trade, business, or profession) is amended by striking “$1,250” and inserting “$3,125”. (c) Conforming Amendment.— Section 6334(g)(1) (relating to inflation adjustment) is amended— (1) by striking “1997” and inserting “1999”; and (2) by striking “1996” in subparagraph (B) and inserting “1998”. (d) Effective Date.— The amendments made by this section shall take effect with respect to levies issued after the date of the enactment of this Act.112 STAT. 759