1986—Subsec. (e). Pub. L. 99–509 substituted “the Hazardous Substance Superfund financing rate under section 4611 does not apply” for “no tax is imposed under section 4611 (a)”.

Amendment by Pub. L. 99–509 effective on commencement date as defined in section 4611 (f)(2), see section 8032(d) of Pub. L. 99–509, set out as a note under section 4611 of this title.

Section 515(c) of Pub. L. 99–499 provided that: “The amendments made by this section [enacting this subchapter] shall take effect on January 1, 1989.”

Section 515(d) of Pub. L. 99–499 provided that:

“(1) In general.—The Secretary of the Treasury or his delegate shall conduct a study of issues relating to the implementation of—

“(A) the tax imposed by the section 4671 of the Internal Revenue Code of 1986 (as added by this section), and

“(B) the credit for exports of taxable substances under section 4661(e)(2)(A)(ii)(II) of such Code.

“(2) Report.—The report of the study under paragraph (1) shall be submitted not later than January 1, 1988, to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.”