Amended by Stats. 2000, Ch. 862, Sec. 119. Effective January 1, 2001.
Section 1078 of Public Law 98-369 (Tax Reform Act of 1984), relating to exclusions from gross income of payments from the United States Forest Service as a result of restricting motorized traffic in the Boundary Waters Canoe Area, shall apply, with the following exceptions:
(a)Section 1078(f)(2) of that act shall not be applicable.
(b)This section shall be effective only for payments made in taxable years beginning on or after
January 1, 1985.
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