EFFECTIVE DATE; NO INFERENCE CREATED.

SEC. 3044. EFFECTIVE DATE; NO INFERENCE CREATED. (a) Effective Date.— The amendments made by this subtitle shall apply to all periods beginning before, on, or after the date of the enactment of this Act. (b) No Inference Created.— Nothing in the amendments made by this subtitle shall create any inference as to the existence or non-existence or scope of any exemption from tax for income derived from fishing rights secured as of March 17, 1988, by any treaty, law, or Executive Order.