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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 453 (3) The table of subchapters for chapter 31 is amended by striking the item relating to subchapter A and inserting the following: "Subchapter A. Luxury passenger vehicles." (c) EFFECTIVE DATE.—The amendments made by this section 26 use 400i shall take effect on January 1, 1993, except that the provisions ^°^^- of section 4001(e) of the Internal Revenue Code of 1986 (as amended by subsection (a)) shall take effect on the date of the enactment of this Act. SEC. 13162. EXEMPTION FROM LUXURY EXCISE TAX FOR CERTAIN EQUIPMENT INSTALLED ON PASSENGER VEHICLES FOR USE BY DISABLED INDIVIDUALS. (a) IN GENERAL.—Paragraph (3) of section 4004(b) (relating 26 use 4004. to separate purchase of article and parts and accessories therefor), as in effect on the day before the date of the enactment of this Act, is amended— (1) by striking "or" at the end of subparagraph (A), (2) by redesignating subparagraph (B) as subparagraph (C), (3) by inserting after subparagraph (A) the following new subparagraph: "(B) the part or accessory is installed on a passenger vehicle to enable or assist an individual with a disability to operate the vehicle, or to enter or exit tiie vehicle, by compensating for the effect of such disability, or^, and (4) by inserting after subparagraph (C) the following flush sentence: 'The price of any part or accessory (and its installation) to which paragraph (1) does not applv by reason of this paragraph shall not be taken into account under paragraph (2)(A).*' (b) EFFECTIVE DATE.—The amendments made by this section 26 use 4004 shall take effect as if included in the amendments made by section ""^^ 11221(a) of the Omnibus Budget Reconciliation Act of 1990. (c) PERIOD FOR FILING CLAIMS.—If refund or credit of any 26use4004 overpa3nnent of tax resulting from the application of the amend- ments made by this section is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), refund or credit of such overpajonent (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period. SEC. 13163. TAX ON DIESEL FUEL USED IN NONCOMMERCIAL BOATS. (a) GENERAL RULE.— (1) Paragraph (2) of section 4092(a) (defining diesel fuel) is amended by striking "or a diesel-powered train" and inserting ", a diesel-powered train, or a diesel-powered boat". (2) Paragraph (1) of section 4041(a) is amended— ^ (A) by striking "diesel-powered highway vehicle" each place it appears and inserting "diesel-powered highway vehicle or diesel-powered boat", and (B) by striking "such vehicle" and inserting "such vehicle or boat". (3) Subparagraph (B) of section 4092(bXl) is amended by striking "commercial and noncommercial vessels" each place note.