Section 1(c) of Pub. L. 95-67 provided that: "The amendments made by subsections (a) and (b) [enacting this section and amending analysis preceding section 101 of this title] shall be effective with respect to all taxable years, whether beginning before, on, or after the date of the enactment of this Act [July 19, 1977]." RESIDENCE OF MEMBERS OF CONGRESS FOR STATE PERSONAL PROPERTY TAX ON MOTOR VEHICLES Pub. L. 99-190, Sec. 101(c) [H.R. 3067, Sec. 131], Dec. 19, 1985, 99 Stat. 1224; Pub. L. 100-202, Sec. 106, Dec. 22, 1987, 101 Stat. 1329-433, provided that: "(a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may impose a personal property tax with respect to any motor vehicle owned by such Member (or by the spouse of such Member) unless such Member represents such State or a district in such State. "(b) For purposes of this section - "(1) the term 'Member of Congress' includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico; "(2) the term 'State' includes the District of Columbia; and "(3) the term 'personal property tax' means any tax imposed on an annual basis and levied on, with respect to, or measured by, the market value or assessed value of an item of personal property. "(c) This section shall apply to all taxable periods beginning on or after January 1, 1985."