Pub. L. 105-34, tit. XIV, subtit. B, sec. 1441
REPEAL OF $100,000 LIMITATION ON UNSPENT PROCEEDS UNDER 1-YEAR EXCEPTION FROM REBATE.
SEC. 1441. REPEAL OF $100,000 LIMITATION ON UNSPENT PROCEEDS UNDER 1-YEAR EXCEPTION FROM REBATE. Subclause (I) of section 148(f)(4)(B)(ii) (relating to additional period for certain bonds) is amended by striking “the lesser of 5 percent of the proceeds of the issue or $100,000” and inserting “5 percent of the proceeds of the issue”.