SB401 - AN ACT TO ADOPT SECTIONS 68, 162, 163, 167, 168, 179, 170, 213, 274, 72, 219, 401-404, 406-416 INCLUSIVE, 457, 469, 108, 1017, 1202, 82, 119, 126, 131, 132, 197, 453, 453A AND 453B OF THE INTERNAL REVENUE CODE OF 1986, AS IN EFFECT JANUARY 1, 1995; TO AME