On November 21, 1989 the Congress passed the Omnibus Budget Reconciliation Act of 1989 (OBRA 1989). Although the President has not yet signed the law as of the date this issue went to the printers, here is a summary of the tax provisions.
Agricultural Law Digest
"Revenue Reconciliation Act of 1989,"
Agricultural Law Digest: Vol. 1
, Article 2.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol1/iss3/2