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107 STAT. 418 PUBLIC LAW 103-66—AUG. 10, 1993 Sec. 13172. Substantiation requirement for deduction of certain charitable contribu- tions. Sec. 13173. Disclosiire related to quid pro quo contributions. Sec. 13174. Temporary extension of deduction for health insurance costs of self-em- ployed individuals. Subchapter B—^Revenue Increases PART I—PROVISIONS AFFECTING INDIVIDUALS SUBPART A—RATE INCREASES Sec. 13201. Increase in top marginal rate under section 1. Sec. 13202. Surtax on high-income taxpayers. Sec. 13203. Modifications to alternative minimum tax rates and exemption amovmts. Sec. 13204. Overall limitation on itemized deductions for high-income taxpayers made permanent. Sec. 13205. Phaseout of personal exemption of high-income taxpayers made perma- nent. Sec. 13206. Provisions to prevent conversion of ordinary income to capital gain. SUBPART B—OTHER PROVISIONS Sec. 13207. Repeal of limitation on amoimt of wages subject to health insurance employment tax. Sec. 13208. Top estate and gift tax rates made permanent. Sec. 13209. Reduction in deductible portion of business meals and entertainment. Sec. 13210. Elimination of deduction for club membership fees. Sec. 13211. Disallowance of deduction for certain employee remuneration in excess of $1,000,000. Sec. 13212. Reduction in compensation taken into account in determining contribu- tions and benefits under qualified retirement plans. Sec. 13213. Modifications to deduction for moving expenses. Sec. 13214. Simplification of individual estimated tax safe harbor based on last year's tax. Sec. 13215. Social security and tier 1 railroad retirement benefits. PART II—PROVISIONS AFFECTING BUSINESSES Sec. 13221. Increase in top mar^nal rate under section 11. Sec. 13222. Denial of deduction Tor lobbying expenses. Sec. 13223. Mark to market accounting methoa for securities dealers. Sec. 13224. Clarification of treatment of certain FSLIC financial assistance. Sec. 13225. Modificationof corporate estimated tax rules. Sec. 13226. Modifications of discharge of indebtedness provisions. Sec. 13227. Limitation on section 936 credit. Sec. 13228. Modification to limitation on deduction for certain interest. PART III—FOREIGN TAX PROVISIONS SUBPART A—CURRENT TAXATION OF CERTAIN EARNINGS OF CONTROLLED FOREIGN CORPORATIONS Sec. 13231. Earnings invested in excess passive assets. Sec. 13232. Modification to taxation of investment in United States property. Sec. 13233. Other modifications to subpart F. SUBPART B—ALLOCATION OF RESEARCH AND EXPERIMENTAL EXPENDITURES Sec. 13234. Allocation of research and experimental expenditures. SUBPART C—OTHER PROVISIONS Sec. 13235. Repeal of certain exceptions for working capital. Sec. 13236. Modifications of accuracy-related penalty. Sec. 13237. Denial of portfolio interest exemption for contingent interest. Sec. 13238. Regulations dealing with conduit arrangements. Sec. 13239. Treatment of export of certain softwood logs. PART IV—TRANSPORTATION FUELS PROVISIONS SUBPART A—^TRANSPORTATION FUELS TAX Sec. 13241. Transportation fuels tax. SUBPART B—MODIFICATIONS TO TAX ON DIESEL FUEL Sec. 13242. Modifications to tax on diesel fuel. Sec. 13243. Floor stocks tax.