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107 STAT. 416 PUBLIC LAW 103-66—AUG. 10, 1993 (b) BENEFITS PAYABLE UNDER SELECTED RESERVE PROGRAM.— Section 2131(b)(2) of title 10, United States Code, is amended— (1) by striking out "(A)" the first place it appears and all that follows through "(B) With respect to" and inserting in lieu thereof "With respect to"; (2) by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively; and (3) in subparagraph (B), as redesignated by paragraph (2) of this subsection, by striking out "clause (i)" and inserting in lieu thereof "subparagraph (A) . 10 use 2131 (c) LIMITATION.—^The fiscal year 1995 cost-of-living adiustments "°*®- in the rates of educational assistance payable under chapter 30 of title 38, United States Code, and under chapter 106 of title 10, United States Code, shall be the percentage equal to 50 percent of the percentage by which such assistance would be increased under section 3015(g) of title 38, and under section 2131(bX2) of title 10, United States Code, respectively, but for this section. (d) TECHNICAL AMENDMENTS.—(1) Section 301(c) of PubHc Law 38 use 3015. 102-568 (106 Stat. 4326) is amended by striking out "Section 3015(0" and inserting in lieu thereof "Section 3015(g) (as redesig- nated by section 307(a)(1))". 38 use 3015. (2) Section 307(a) of such Public Law (106 Stat. 4328) is amended by striking out "(as amended by section 301)". 38 use 3015 (3) The amendments made by paragraphs (1) and (2) shall ^°^' apply as if included in the enactment of Public Law 102-568. TITLE XIII—REVENUE, HEALTH CARE, HUMAN RESOURCES, INCOME SECU- RITY, CUSTOMS AND TRADE, FOOD STAMP PROGRAM, AND TIMBER SALE PROVISIONS Revenue CHAPTER 1—REVENUE PROVISIONS Reconciliation 26 l?SC l^note ®^^* ^^^^' SHORT TITLE; ETC. (a) SHORT TITLE.—^This chapter may be cited as the "Revenue Reconciliation Act of 1993". (b) AMENDMENT TO 1986 CODE.—Except as otherwise expressly provided, whenever in this chapter cui amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. 26 use 15 note. (c) SECTION 15 NOT To APPLY.—Except in the case of the amendments made by section 13221 (relating to corporate rate increase), no amendment made by this chapter shall be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. 26 u s e 6654 (d) WAIVER OF ESTIMATED TAX PENALTIES.—No addition tO note. ^^Qj^ gjjg^U YyQ made under section 6654 or 6655 of the Internal Revenue Code of 1986 for any period before Ai}ril 16, 1994 (March 16, 1994, in the case of a corporation), with respect to any iinderpa3nnent to the extent such imderpayment was created or increased by any provision of this chapter.