that waives or permits noncompliance with this Act or the amendments made by this Act. 4. Treatment of direct compensation for tax purposes and eligibility for Federal financial assistance Nothing in this Act, or an amendment made by this Act, shall— (1) cause any type of direct compensation described in section 2(3) of the National Labor Relations Act ( 29 U.S.C. 152(3) ) that was not previously treated as income for which a tax may be imposed under the Internal Revenue Code of 1986 to become a type of direct compensation for which such a tax may be imposed