[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1308 Enrolled Bill (ENR)]

        H.R.1308

                       One Hundred Eighth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
           the twentieth day of January, two thousand and four


                                 An Act


 
  To amend the Internal Revenue Code of 1986 to provide tax relief for 
                working families, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Working Families 
Tax Relief Act of 2004''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:
Sec. 1. Short title; amendment of 1986 Code; table of contents.

               TITLE I--EXTENSION OF FAMILY TAX PROVISIONS

Sec. 101. Repeal of scheduled reductions in child tax credit, marriage 
          penalty relief, and 10-percent rate bracket.
Sec. 102. Acceleration of increase in refundability of the child tax 
          credit.
Sec. 103. 1-year extension of minimum tax relief to individuals.
Sec. 104. Earned income includes combat pay.
Sec. 105. Application of EGTRRA sunset to this title.

                  TITLE II--UNIFORM DEFINITION OF CHILD

Sec. 201. Uniform definition of child, etc.
Sec. 202. Modifications of definition of head of household.
Sec. 203. Modifications of dependent care credit.
Sec. 204. Modifications of child tax credit.
Sec. 205. Modifications of earned income credit.
Sec. 206. Modifications of deduction for personal exemption for 
          dependents.
Sec. 207. Technical and conforming amendments.
Sec. 208. Effective date.

          TITLE III--EXTENSIONS OF CERTAIN EXPIRING PROVISIONS

Sec. 301. Research credit.
Sec. 302. Parity in the application of certain limits to mental health 
          benefits.
Sec. 303. Work opportunity credit and welfare-to-work credit.
Sec. 304. Qualified zone academy bonds.
Sec. 305. Cover over of tax on distilled spirits.
Sec. 306. Deduction for corporate donations of scientific property and 
          computer technology.
Sec. 307. Deduction for certain expenses of school teachers.
Sec. 308. Expensing of environmental remediation costs.
Sec. 309. Certain New York Liberty Zone benefits.
Sec. 310. Tax incentives for investment in the District of Columbia.
Sec. 311. Disclosure of tax information to facilitate combined 
          employment tax reporting.
Sec. 312. Allowance of nonrefundable personal credits against regular 
          and minimum tax liability.
Sec. 313. Credit for electricity produced from certain renewable 
          resources.
Sec. 314. Taxable income limit on percentage depletion for oil and 
          natural gas produced from marginal properties.
Sec. 315. Indian employment tax credit.
Sec. 316. Accelerated depreciation for business property on Indian 
          reservation.
Sec. 317. Disclosure of return information relating to student loans.
Sec. 318. Elimination of phaseout of credit for qualified electric 
          vehicles for 2004 and 2005.
Sec. 319. Elimination of phaseout for deduction for clean-fuel vehicle 
          property for 2004 and 2005.
Sec. 320. Disclosures relating to terrorist activities.
Sec. 321. Joint review of strategic plans and budget for the Internal 
          Revenue Service.
Sec. 322. Availability of medical savings accounts.

                   TITLE IV--TAX TECHNICAL CORRECTIONS

Sec. 401. Amendments related to Medicare Prescription Drug, Improvement, 
          and Modernization Act of 2003.
Sec. 402. Amendments related to Jobs and Growth Tax Relief 
          Reconciliation Act of 2003.
Sec. 403. Amendments related to Job Creation and Worker Assistance Act 
          of 2002.
Sec. 404. Amendments related to Economic Growth and Tax Relief 
          Reconciliation Act of 2001.
Sec. 405. Amendments related to Community Renewal Tax Relief Act of 
          2000.
Sec. 406. Amendments related to Taxpayer Relief Act of 1997.
Sec. 407. Amendments related to Small Business Job Protection Act of 
          1996.
Sec. 408. Clerical amendments.

              TITLE I--EXTENSION OF FAMILY TAX PROVISIONS

SEC. 101. REPEAL OF SCHEDULED REDUCTIONS IN CHILD TAX CREDIT, MARRIAGE 
              PENALTY RELIEF, AND 10-PERCENT RATE BRACKET.

    (a) Child Tax Credit.--Subsection (a) of section 24 (relating to 
child tax credit) is amended to read as follows:
    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year with 
respect to each qualifying child of the taxpayer an amount equal to 
$1,000.''.
    (b) Marriage Penalty Relief in Standard Deduction.--
        (1) In general.--Paragraph (2) of section 63(c) (relating to 
    basic standard deduction) is amended to read as follows:
        ``(2) Basic standard deduction.--For purposes of paragraph (1), 
    the basic standard deduction is--
            ``(A) 200 percent of the dollar amount in effect under 
        subparagraph (C) for the taxable year in the case of--
                ``(i) a joint return, or
                ``(ii) a surviving spouse (as defined in section 2(a)),
            ``(B) $4,400 in the case of a head of household (as defined 
        in section 2(b)), or
            ``(C) $3,000 in any other case.''.
        (2) Conforming amendments.--
            (A) Section 63(c)(4) is amended by striking ``(2)(D)'' each 
        place it occurs and inserting ``(2)(C)''.
            (B) Section 63(c) is amended by striking paragraph (7).
    (c) Marriage Penalty Relief in 15-percent Income Tax Bracket.--
Paragraph (8) of section 1(f) is amended to read as follows:
        ``(8) Elimination of marriage penalty in 15-percent bracket.--
    With respect to taxable years beginning after December 31, 2003, in 
    prescribing the tables under paragraph (1)--
            ``(A) the maximum taxable income in the 15-percent rate 
        bracket in the table contained in subsection (a) (and the 
        minimum taxable income in the next higher taxable income 
        bracket in such table) shall be 200 percent of the maximum 
        taxable income in the 15-percent rate bracket in the table 
        contained in subsection (c) (after any other adjustment under 
        this subsection), and
            ``(B) the comparable taxable income amounts in the table 
        contained in subsection (d) shall be \1/2\ of the amounts 
        determined under subparagraph (A).''.
    (d) 10-Percent Rate Bracket.--
        (1) In general.--Clause (i) of section 1(i)(1)(B) is amended by 
    striking ``($12,000 in the case of taxable years beginning after 
    December 31, 2004, and before January 1, 2008)''.
        (2) Inflation adjustment.--Subparagraph (C) of section 1(i)(1) 
    is amended to read as follows:
            ``(C) Inflation adjustment.--In prescribing the tables 
        under subsection (f) which apply with respect to taxable years 
        beginning in calendar years after 2003--
                ``(i) the cost-of-living adjustment shall be determined 
            under subsection (f)(3) by substituting `2002' for `1992' 
            in subparagraph (B) thereof, and
                ``(ii) the adjustments under clause (i) shall not apply 
            to the amount referred to in subparagraph (B)(iii).
        If any amount after adjustment under the preceding sentence is 
        not a multiple of $50, such amount shall be rounded to the next 
        lowest multiple of $50.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.

SEC. 102. ACCELERATION OF INCREASE IN REFUNDABILITY OF THE CHILD TAX 
              CREDIT.

    (a) Acceleration of Refundability.--Section 24(d)(1)(B)(i) 
(relating to portion of credit refundable) is amended by striking ``(10 
percent in the case of taxable years beginning before January 1, 
2005)''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2003.

SEC. 103. EXTENSION OF MINIMUM TAX RELIEF TO INDIVIDUALS.

    (a) In General.--Subparagraphs (A) and (B) of section 55(d)(1) of 
the Internal Revenue Code of 1986 (relating to exemption amount for 
taxpayers other than corporations) are each amended by striking ``2003 
and 2004'' and inserting ``2003, 2004, and 2005''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

SEC. 104. EARNED INCOME INCLUDES COMBAT PAY.

    (a) Child Tax Credit.--Section 24(d)(1) (relating to portion of 
credit refundable) is amended by adding at the end the following new 
sentence: ``For purposes of subparagraph (B), any amount excluded from 
gross income by reason of section 112 shall be treated as earned income 
which is taken into account in computing taxable income for the taxable 
year.''.
    (b) Earned Income Credit.--Subparagraph (B) of section 32(c)(2) 
(relating to earned income) is amended--
        (1) by striking ``and'' at the end of clause (iv),
        (2) by striking the period at the end of clause (v) and 
    inserting ``, and'', and
        (3) by adding at the end the following:
                ``(vi) in the case of any taxable year ending--

                    ``(I) after the date of the enactment of this 
                clause, and
                    ``(II) before January 1, 2006,

            a taxpayer may elect to treat amounts excluded from gross 
            income by reason of section 112 as earned income.''.
    (c) Effective Date.--
        (1) Child tax credit.--The amendment made by subsection (a) 
    shall apply to taxable years beginning after December 31, 2003.
        (2) Earned income credit.--The amendments made by subsection 
    (b) shall apply to taxable years ending after the date of the 
    enactment of this Act.

SEC. 105. APPLICATION OF EGTRRA SUNSET TO THIS TITLE.

    Each amendment made by this title shall be subject to title IX of 
the Economic Growth and Tax Relief Reconciliation Act of 2001 to the 
same extent and in the same manner as the provision of such Act to 
which such amendment relates.

                 TITLE II--UNIFORM DEFINITION OF CHILD

SEC. 201. UNIFORM DEFINITION OF CHILD, ETC.

    Section 152 is amended to read as follows:

``SEC. 152. DEPENDENT DEFINED.

    ``(a) In General.--For purposes of this subtitle, the term 
`dependent' means--
        ``(1) a qualifying child, or
        ``(2) a qualifying relative.
    ``(b) Exceptions.--For purposes of this section--
        ``(1) Dependents ineligible.--If an individual is a dependent 
    of a taxpayer for any taxable year of such taxpayer beginning in a 
    calendar year, such individual shall be treated as having no 
    dependents for any taxable year of such individual beginning in 
    such calendar year.
        ``(2) Married dependents.--An individual shall not be treated 
    as a dependent of a taxpayer under subsection (a) if such 
    individual has made a joint return with the individual's spouse 
    under section 6013 for the taxable year beginning in the calendar 
    year in which the taxable year of the taxpayer begins.
        ``(3) Citizens or nationals of other countries.--
            ``(A) In general.--The term `dependent' does not include an 
        individual who is not a citizen or national of the United 
        States unless such individual is a resident of the United 
        States or a country contiguous to the United States.
            ``(B) Exception for adopted child.--Subparagraph (A) shall 
        not exclude any child of a taxpayer (within the meaning of 
        subsection (f)(1)(B)) from the definition of `dependent' if--
                ``(i) for the taxable year of the taxpayer, the child 
            has the same principal place of abode as the taxpayer and 
            is a member of the taxpayer's household, and
                ``(ii) the taxpayer is a citizen or national of the 
            United States.
    ``(c) Qualifying Child.--For purposes of this section--
        ``(1) In general.--The term `qualifying child' means, with 
    respect to any taxpayer for any taxable year, an individual--
            ``(A) who bears a relationship to the taxpayer described in 
        paragraph (2),
            ``(B) who has the same principal place of abode as the 
        taxpayer for more than one-half of such taxable year,
            ``(C) who meets the age requirements of paragraph (3), and
            ``(D) who has not provided over one-half of such 
        individual's own support for the calendar year in which the 
        taxable year of the taxpayer begins.
        ``(2) Relationship.--For purposes of paragraph (1)(A), an 
    individual bears a relationship to the taxpayer described in this 
    paragraph if such individual is--
            ``(A) a child of the taxpayer or a descendant of such a 
        child, or
            ``(B) a brother, sister, stepbrother, or stepsister of the 
        taxpayer or a descendant of any such relative.
        ``(3) Age requirements.--
            ``(A) In general.--For purposes of paragraph (1)(C), an 
        individual meets the requirements of this paragraph if such 
        individual--
                ``(i) has not attained the age of 19 as of the close of 
            the calendar year in which the taxable year of the taxpayer 
            begins, or
                ``(ii) is a student who has not attained the age of 24 
            as of the close of such calendar year.
            ``(B) Special rule for disabled.--In the case of an 
        individual who is permanently and totally disabled (as defined 
        in section 22(e)(3)) at any time during such calendar year, the 
        requirements of subparagraph (A) shall be treated as met with 
        respect to such individual.
        ``(4) Special rule relating to 2 or more claiming qualifying 
    child.--
            ``(A) In general.--Except as provided in subparagraph (B), 
        if (but for this paragraph) an individual may be and is claimed 
        as a qualifying child by 2 or more taxpayers for a taxable year 
        beginning in the same calendar year, such individual shall be 
        treated as the qualifying child of the taxpayer who is--
                ``(i) a parent of the individual, or
                ``(ii) if clause (i) does not apply, the taxpayer with 
            the highest adjusted gross income for such taxable year.
            ``(B) More than 1 parent claiming qualifying child.--If the 
        parents claiming any qualifying child do not file a joint 
        return together, such child shall be treated as the qualifying 
        child of--
                ``(i) the parent with whom the child resided for the 
            longest period of time during the taxable year, or
                ``(ii) if the child resides with both parents for the 
            same amount of time during such taxable year, the parent 
            with the highest adjusted gross income.
    ``(d) Qualifying Relative.--For purposes of this section--
        ``(1) In general.--The term `qualifying relative' means, with 
    respect to any taxpayer for any taxable year, an individual--
            ``(A) who bears a relationship to the taxpayer described in 
        paragraph (2),
            ``(B) whose gross income for the calendar year in which 
        such taxable year begins is less than the exemption amount (as 
        defined in section 151(d)),
            ``(C) with respect to whom the taxpayer provides over one-
        half of the individual's support for the calendar year in which 
        such taxable year begins, and
            ``(D) who is not a qualifying child of such taxpayer or of 
        any other taxpayer for any taxable year beginning in the 
        calendar year in which such taxable year begins.
        ``(2) Relationship.--For purposes of paragraph (1)(A), an 
    individual bears a relationship to the taxpayer described in this 
    paragraph if the individual is any of the following with respect to 
    the taxpayer:
            ``(A) A child or a descendant of a child.
            ``(B) A brother, sister, stepbrother, or stepsister.
            ``(C) The father or mother, or an ancestor of either.
            ``(D) A stepfather or stepmother.
            ``(E) A son or daughter of a brother or sister of the 
        taxpayer.
            ``(F) A brother or sister of the father or mother of the 
        taxpayer.
            ``(G) A son-in-law, daughter-in-law, father-in-law, mother-
        in-law, brother-in-law, or sister-in-law.
            ``(H) An individual (other than an individual who at any 
        time during the taxable year was the spouse, determined without 
        regard to section 7703, of the taxpayer) who, for the taxable 
        year of the taxpayer, has the same principal place of abode as 
        the taxpayer and is a member of the taxpayer's household.
        ``(3) Special rule relating to multiple support agreements.--
    For purposes of paragraph (1)(C), over one-half of the support of 
    an individual for a calendar year shall be treated as received from 
    the taxpayer if--
            ``(A) no one person contributed over one-half of such 
        support,
            ``(B) over one-half of such support was received from 2 or 
        more persons each of whom, but for the fact that any such 
        person alone did not contribute over one-half of such support, 
        would have been entitled to claim such individual as a 
        dependent for a taxable year beginning in such calendar year,
            ``(C) the taxpayer contributed over 10 percent of such 
        support, and
            ``(D) each person described in subparagraph (B) (other than 
        the taxpayer) who contributed over 10 percent of such support 
        files a written declaration (in such manner and form as the 
        Secretary may by regulations prescribe) that such person will 
        not claim such individual as a dependent for any taxable year 
        beginning in such calendar year.
        ``(4) Special rule relating to income of handicapped 
    dependents.--
            ``(A) In general.--For purposes of paragraph (1)(B), the 
        gross income of an individual who is permanently and totally 
        disabled (as defined in section 22(e)(3)) at any time during 
        the taxable year shall not include income attributable to 
        services performed by the individual at a sheltered workshop 
        if--
                ``(i) the availability of medical care at such workshop 
            is the principal reason for the individual's presence 
            there, and
                ``(ii) the income arises solely from activities at such 
            workshop which are incident to such medical care.
            ``(B) Sheltered workshop defined.--For purposes of 
        subparagraph (A), the term `sheltered workshop' means a 
        school--
                ``(i) which provides special instruction or training 
            designed to alleviate the disability of the individual, and
                ``(ii) which is operated by an organization described 
            in section 501(c)(3) and exempt from tax under section 
            501(a), or by a State, a possession of the United States, 
            any political subdivision of any of the foregoing, the 
            United States, or the District of Columbia.
        ``(5) Special rules for support.--For purposes of this 
    subsection--
            ``(A) payments to a spouse which are includible in the 
        gross income of such spouse under section 71 or 682 shall not 
        be treated as a payment by the payor spouse for the support of 
        any dependent, and
            ``(B) in the case of the remarriage of a parent, support of 
        a child received from the parent's spouse shall be treated as 
        received from the parent.
    ``(e) Special Rule for Divorced Parents.--
        ``(1) In general.--Notwithstanding subsection (c)(1)(B), 
    (c)(4), or (d)(1)(C), if--
            ``(A) a child receives over one-half of the child's support 
        during the calendar year from the child's parents--
                ``(i) who are divorced or legally separated under a 
            decree of divorce or separate maintenance,
                ``(ii) who are separated under a written separation 
            agreement, or
                ``(iii) who live apart at all times during the last 6 
            months of the calendar year, and
            ``(B) such child is in the custody of 1 or both of the 
        child's parents for more than one-half of the calendar year,
    such child shall be treated as being the qualifying child or 
    qualifying relative of the noncustodial parent for a calendar year 
    if the requirements described in paragraph (2) are met.
        ``(2) Requirements.--For purposes of paragraph (1), the 
    requirements described in this paragraph are met if--
            ``(A) a decree of divorce or separate maintenance or 
        written separation agreement between the parents applicable to 
        the taxable year beginning in such calendar year provides 
        that--
                ``(i) the noncustodial parent shall be entitled to any 
            deduction allowable under section 151 for such child, or
                ``(ii) the custodial parent will sign a written 
            declaration (in such manner and form as the Secretary may 
            prescribe) that such parent will not claim such child as a 
            dependent for such taxable year, or
            ``(B) in the case of such an agreement executed before 
        January 1, 1985, the noncustodial parent provides at least $600 
        for the support of such child during such calendar year.
    For purposes of subparagraph (B), amounts expended for the support 
    of a child or children shall be treated as received from the 
    noncustodial parent to the extent that such parent provided amounts 
    for such support.
        ``(3) Custodial parent and noncustodial parent.--For purposes 
    of this subsection--
            ``(A) Custodial parent.--The term `custodial parent' means 
        the parent with whom a child shared the same principal place of 
        abode for the greater portion of the calendar year.
            ``(B) Noncustodial parent.--The term `noncustodial parent' 
        means the parent who is not the custodial parent.
        ``(4) Exception for multiple-support agreements.--This 
    subsection shall not apply in any case where over one-half of the 
    support of the child is treated as having been received from a 
    taxpayer under the provision of subsection (d)(3).
    ``(f) Other Definitions and Rules.--For purposes of this section--
        ``(1) Child defined.--
            ``(A) In general.--The term `child' means an individual who 
        is--
                ``(i) a son, daughter, stepson, or stepdaughter of the 
            taxpayer, or
                ``(ii) an eligible foster child of the taxpayer.
            ``(B) Adopted child.--In determining whether any of the 
        relationships specified in subparagraph (A)(i) or paragraph (4) 
        exists, a legally adopted individual of the taxpayer, or an 
        individual who is lawfully placed with the taxpayer for legal 
        adoption by the taxpayer, shall be treated as a child of such 
        individual by blood.
            ``(C) Eligible foster child.--For purposes of subparagraph 
        (A)(ii), the term `eligible foster child' means an individual 
        who is placed with the taxpayer by an authorized placement 
        agency or by judgment, decree, or other order of any court of 
        competent jurisdiction.
        ``(2) Student defined.--The term `student' means an individual 
    who during each of 5 calendar months during the calendar year in 
    which the taxable year of the taxpayer begins--
            ``(A) is a full-time student at an educational organization 
        described in section 170(b)(1)(A)(ii), or
            ``(B) is pursuing a full-time course of institutional on-
        farm training under the supervision of an accredited agent of 
        an educational organization described in section 
        170(b)(1)(A)(ii) or of a State or political subdivision of a 
        State.
        ``(3) Determination of household status.--An individual shall 
    not be treated as a member of the taxpayer's household if at any 
    time during the taxable year of the taxpayer the relationship 
    between such individual and the taxpayer is in violation of local 
    law.
        ``(4) Brother and sister.--The terms `brother' and `sister' 
    include a brother or sister by the half blood.
        ``(5) Special support test in case of students.--For purposes 
    of subsections (c)(1)(D) and (d)(1)(C), in the case of an 
    individual who is--
            ``(A) a child of the taxpayer, and
            ``(B) a student,
    amounts received as scholarships for study at an educational 
    organization described in section 170(b)(1)(A)(ii) shall not be 
    taken into account.
        ``(6) Treatment of missing children.--
            ``(A) In general.--Solely for the purposes referred to in 
        subparagraph (B), a child of the taxpayer--
                ``(i) who is presumed by law enforcement authorities to 
            have been kidnapped by someone who is not a member of the 
            family of such child or the taxpayer, and
                ``(ii) who had, for the taxable year in which the 
            kidnapping occurred, the same principal place of abode as 
            the taxpayer for more than one-half of the portion of such 
            year before the date of the kidnapping,
        shall be treated as meeting the requirement of subsection 
        (c)(1)(B) with respect to a taxpayer for all taxable years 
        ending during the period that the child is kidnapped.
            ``(B) Purposes.--Subparagraph (A) shall apply solely for 
        purposes of determining--
                ``(i) the deduction under section 151(c),
                ``(ii) the credit under section 24 (relating to child 
            tax credit),
                ``(iii) whether an individual is a surviving spouse or 
            a head of a household (as such terms are defined in section 
            2), and
                ``(iv) the earned income credit under section 32.
            ``(C) Comparable treatment of certain qualifying 
        relatives.--For purposes of this section, a child of the 
        taxpayer--
                ``(i) who is presumed by law enforcement authorities to 
            have been kidnapped by someone who is not a member of the 
            family of such child or the taxpayer, and
                ``(ii) who was (without regard to this paragraph) a 
            qualifying relative of the taxpayer for the portion of the 
            taxable year before the date of the kidnapping,
        shall be treated as a qualifying relative of the taxpayer for 
        all taxable years ending during the period that the child is 
        kidnapped.
            ``(D) Termination of treatment.--Subparagraphs (A) and (C) 
        shall cease to apply as of the first taxable year of the 
        taxpayer beginning after the calendar year in which there is a 
        determination that the child is dead (or, if earlier, in which 
        the child would have attained age 18).
        ``(7) Cross references.--

        ``For provision treating child as dependent of both parents for 
        purposes of certain provisions, see sections 105(b), 
        132(h)(2)(B), and 213(d)(5).''.

SEC. 202. MODIFICATIONS OF DEFINITION OF HEAD OF HOUSEHOLD.

    (a) Head of Household.--Clause (i) of section 2(b)(1)(A) is amended 
to read as follows:
                ``(i) a qualifying child of the individual (as defined 
            in section 152(c), determined without regard to section 
            152(e)), but not if such child--

                    ``(I) is married at the close of the taxpayer's 
                taxable year, and
                    ``(II) is not a dependent of such individual by 
                reason of section 152(b)(2) or 152(b)(3), or both, 
                or''.

    (b) Conforming Amendments.--
        (1) Section 2(b)(2) is amended by striking subparagraph (A) and 
    by redesignating subparagraphs (B), (C), and (D) as subparagraphs 
    (A), (B), and (C), respectively.
        (2) Clauses (i) and (ii) of section 2(b)(3)(B) are amended to 
    read as follows:
                ``(i) subparagraph (H) of section 152(d)(2), or
                ``(ii) paragraph (3) of section 152(d).''.

SEC. 203. MODIFICATIONS OF DEPENDENT CARE CREDIT.

    (a) In General.--Section 21(a)(1) is amended by striking ``In the 
case of an individual who maintains a household which includes as a 
member one or more qualifying individuals (as defined in subsection 
(b)(1))'' and inserting ``In the case of an individual for which there 
are 1 or more qualifying individuals (as defined in subsection (b)(1)) 
with respect to such individual''.
    (b) Qualifying Individual.--Paragraph (1) of section 21(b) is 
amended to read as follows:
        ``(1) Qualifying individual.--The term `qualifying individual' 
    means--
            ``(A) a dependent of the taxpayer (as defined in section 
        152(a)(1)) who has not attained age 13,
            ``(B) a dependent of the taxpayer who is physically or 
        mentally incapable of caring for himself or herself and who has 
        the same principal place of abode as the taxpayer for more than 
        one-half of such taxable year, or
            ``(C) the spouse of the taxpayer, if the spouse is 
        physically or mentally incapable of caring for himself or 
        herself and who has the same principal place of abode as the 
        taxpayer for more than one-half of such taxable year.''.
    (c) Conforming Amendment.--Paragraph (1) of section 21(e) is 
amended to read as follows:
        ``(1) Place of abode.--An individual shall not be treated as 
    having the same principal place of abode of the taxpayer if at any 
    time during the taxable year of the taxpayer the relationship 
    between the individual and the taxpayer is in violation of local 
    law.''.

SEC. 204. MODIFICATIONS OF CHILD TAX CREDIT.

    (a) In General.--Paragraph (1) of section 24(c) is amended to read 
as follows:
        ``(1) In general.--The term `qualifying child' means a 
    qualifying child of the taxpayer (as defined in section 152(c)) who 
    has not attained age 17.''.
    (b) Conforming Amendment.--Section 24(c)(2) is amended by striking 
``the first sentence of section 152(b)(3)'' and inserting 
``subparagraph (A) of section 152(b)(3)''.

SEC. 205. MODIFICATIONS OF EARNED INCOME CREDIT.

    (a) Qualifying Child.--Paragraph (3) of section 32(c) is amended to 
read as follows:
        ``(3) Qualifying child.--
            ``(A) In general.--The term `qualifying child' means a 
        qualifying child of the taxpayer (as defined in section 152(c), 
        determined without regard to paragraph (1)(D) thereof and 
        section 152(e)).
            ``(B) Married individual.--The term `qualifying child' 
        shall not include an individual who is married as of the close 
        of the taxpayer's taxable year unless the taxpayer is entitled 
        to a deduction under section 151 for such taxable year with 
        respect to such individual (or would be so entitled but for 
        section 152(e)).
            ``(C) Place of abode.--For purposes of subparagraph (A), 
        the requirements of section 152(c)(1)(B) shall be met only if 
        the principal place of abode is in the United States.
            ``(D) Identification requirements.--
                ``(i) In general.--A qualifying child shall not be 
            taken into account under subsection (b) unless the taxpayer 
            includes the name, age, and TIN of the qualifying child on 
            the return of tax for the taxable year.
                ``(ii) Other methods.--The Secretary may prescribe 
            other methods for providing the information described in 
            clause (i).''.
    (b) Conforming Amendments.--
        (1) Section 32(c)(1) is amended by striking subparagraph (C) 
    and by redesignating subparagraphs (D), (E), (F), and (G) as 
    subparagraphs (C), (D), (E), and (F), respectively.
        (2) Section 32(c)(4) is amended by striking ``(3)(E)'' and 
    inserting ``(3)(C)''.
        (3) Section 32(m) is amended by striking ``subsections 
    (c)(1)(F)'' and inserting ``subsections (c)(1)(E)''.

SEC. 206. MODIFICATIONS OF DEDUCTION FOR PERSONAL EXEMPTION FOR 
              DEPENDENTS.

    Subsection (c) of section 151 is amended to read as follows:
    ``(c) Additional Exemption for Dependents.--An exemption of the 
exemption amount for each individual who is a dependent (as defined in 
section 152) of the taxpayer for the taxable year.''.

SEC. 207. TECHNICAL AND CONFORMING AMENDMENTS.

        (1) Section 2(a)(1)(B)(i) is amended by inserting ``, 
    determined without regard to subsections (b)(1), (b)(2), and 
    (d)(1)(B) thereof'' after ``section 152''.
        (2) Section 21(e)(5) is amended--
            (A) by striking ``paragraph (2) or (4) of'' in subparagraph 
        (A), and
            (B) by striking ``within the meaning of section 152(e)(1)'' 
        and inserting ``as defined in section 152(e)(3)(A)''.
        (3) Section 21(e)(6)(B) is amended by striking ``section 
    151(c)(3)'' and inserting ``section 152(f)(1)''.
        (4) Section 25B(c)(2)(B) is amended by striking ``151(c)(4)'' 
    and inserting ``152(f)(2)''.
        (5)(A) Subparagraphs (A) and (B) of section 51(i)(1) are each 
    amended by striking ``paragraphs (1) through (8) of section 
    152(a)'' both places it appears and inserting ``subparagraphs (A) 
    through (G) of section 152(d)(2)''.
        (B) Section 51(i)(1)(C) is amended by striking ``152(a)(9)'' 
    and inserting ``152(d)(2)(H)''.
        (6) Section 72(t)(2)(D)(i)(III) is amended by inserting ``, 
    determined without regard to subsections (b)(1), (b)(2), and 
    (d)(1)(B) thereof'' after ``section 152''.
        (7) Section 72(t)(7)(A)(iii) is amended by striking 
    ``151(c)(3)'' and inserting ``152(f)(1)''.
        (8) Section 42(i)(3)(D)(ii)(I) is amended by inserting ``, 
    determined without regard to subsections (b)(1), (b)(2), and 
    (d)(1)(B) thereof'' after ``section 152''.
        (9) Subsections (b) and (c)(1) of section 105 are amended by 
    inserting ``, determined without regard to subsections (b)(1), 
    (b)(2), and (d)(1)(B) thereof'' after ``section 152''.
        (10) Section 120(d)(4) is amended by inserting ``(determined 
    without regard to subsections (b)(1), (b)(2), and (d)(1)(B) 
    thereof)'' after ``section 152''.
        (11) Section 125(e)(1)(D) is amended by inserting ``, 
    determined without regard to subsections (b)(1), (b)(2), and 
    (d)(1)(B) thereof'' after ``section 152''.
        (12) Section 129(c)(2) is amended by striking ``151(c)(3)'' and 
    inserting ``152(f)(1)''.
        (13) The first sentence of section 132(h)(2)(B) is amended by 
    striking ``151(c)(3)'' and inserting ``152(f)(1)''.
        (14) Section 153 is amended by striking paragraph (1) and by 
    redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), 
    and (3), respectively.
        (15) Section 170(g)(1) is amended by inserting ``(determined 
    without regard to subsections (b)(1), (b)(2), and (d)(1)(B) 
    thereof)'' after ``section 152''.
        (16) Section 170(g)(3) is amended by striking ``paragraphs (1) 
    through (8) of section 152(a)'' and inserting ``subparagraphs (A) 
    through (G) of section 152(d)(2)''.
        (17) Section 213(a) is amended by inserting ``, determined 
    without regard to subsections (b)(1), (b)(2), and (d)(1)(B) 
    thereof'' after ``section 152''.
        (18) The second sentence of section 213(d)(11) is amended by 
    striking ``paragraphs (1) through (8) of section 152(a)'' and 
    inserting ``subparagraphs (A) through (G) of section 152(d)(2)''.
        (19) Section 220(d)(2)(A) is amended by inserting ``, 
    determined without regard to subsections (b)(1), (b)(2), and 
    (d)(1)(B) thereof'' after ``section 152''.
        (20) Section 221(d)(4) is amended by inserting ``(determined 
    without regard to subsections (b)(1), (b)(2), and (d)(1)(B) 
    thereof)'' after ``section 152''.
        (21) Section 529(e)(2)(B) is amended by striking ``paragraphs 
    (1) through (8) of section 152(a)'' and inserting ``subparagraphs 
    (A) through (G) of section 152(d)(2)''.
        (22) Section 2032A(c)(7)(D) is amended by striking ``section 
    151(c)(4)'' and inserting ``section 152(f)(2)''.
        (23) Section 2057(d)(2)(B) is amended by inserting ``, 
    determined without regard to subsections (b)(1), (b)(2), and 
    (d)(1)(B) thereof'' after ``section 152''.
        (24) Section 7701(a)(17) is amended by striking ``152(b)(4), 
    682,'' and inserting ``682''.
        (25) Section 7702B(f)(2)(C)(iii) is amended by striking 
    ``paragraphs (1) through (8) of section 152(a)'' and inserting 
    ``subparagraphs (A) through (G) of section 152(d)(2)''.
        (26) Section 7703(b)(1) is amended--
            (A) by striking ``151(c)(3)'' and inserting ``152(f)(1)'', 
        and
            (B) by striking ``paragraph (2) or (4) of''.

SEC. 208. EFFECTIVE DATE.

    The amendments made by this title shall apply to taxable years 
beginning after December 31, 2004.

          TITLE III--EXTENSIONS OF CERTAIN EXPIRING PROVISIONS

SEC. 301. RESEARCH CREDIT.

    (a) Extension.--
        (1) In general.--Section 41(h)(1)(B) (relating to termination) 
    is amended by striking ``June 30, 2004'' and inserting ``December 
    31, 2005''.
        (2) Conforming amendment.--Section 45C(b)(1)(D) is amended by 
    striking ``June 30, 2004'' and inserting ``December 31, 2005''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after June 30, 2004.

SEC. 302. PARITY IN THE APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH 
              BENEFITS.

    (a) In General.--Section 9812(f) is amended--
        (1) by striking ``and'' at the end of paragraph (1), and
        (2) by striking paragraph (2) and inserting the following new 
    paragraphs:
        ``(2) on or after January 1, 2004, and before the date of the 
    enactment of the Working Families Tax Relief Act of 2004, and
        ``(3) after December 31, 2005.''.
    (b) ERISA.--Section 712(f) of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1185a(f)) is amended by striking ``on 
or after December 31, 2004'' and inserting ``after December 31, 2005''.
    (c) PHSA.--Section 2705(f) of the Public Health Service Act (42 
U.S.C. 300gg-5(f)) is amended by striking ``on or after December 31, 
2004'' and inserting ``after December 31, 2005''.
    (d) Effective Dates.--The amendments made by this section shall 
take effect on the date of the enactment of this Act.

SEC. 303. WORK OPPORTUNITY CREDIT AND WELFARE-TO-WORK CREDIT.

    (a) Extension of Credit.--
        (1) In general.--Section 51(c)(4) is amended by striking 
    ``December 31, 2003'' and inserting ``December 31, 2005''.
        (2) Long-term family assistance recipients.--Section 51A(f) is 
    amended by striking ``December 31, 2003'' and inserting ``December 
    31, 2005''.
    (b) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2003.

SEC. 304. QUALIFIED ZONE ACADEMY BONDS.

    (a) In General.--Paragraph (1) of section 1397E(e) is amended by 
striking ``and 2003'' and inserting ``2003, 2004, and 2005''.
    (b) Effective Date.--The amendment made by this section shall apply 
to obligations issued after December 31, 2003.

SEC. 305. COVER OVER OF TAX ON DISTILLED SPIRITS.

    (a) In General.--Paragraph (1) of section 7652(f) is amended by 
striking ``January 1, 2004'' and inserting ``January 1, 2006''.
    (b) Effective Date.--The amendment made by this section shall apply 
to articles brought into the United States after December 31, 2003.

SEC. 306. DEDUCTION FOR CORPORATE DONATIONS OF SCIENTIFIC PROPERTY AND 
              COMPUTER TECHNOLOGY.

    (a) In General.--Section 170(e)(6)(G) is amended by striking 
``2003'' and inserting ``2005''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made in taxable years beginning after December 31, 
2003.

SEC. 307. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS.

    (a) In General.--Subparagraph (D) of section 62(a)(2) is amended by 
striking ``or 2003'' and inserting ``, 2003, 2004, or 2005''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to expenses paid or incurred in taxable years beginning after 
December 31, 2003.

SEC. 308. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.

    (a) Extension of Termination Date.--Subsection (h) of section 198 
is amended by striking ``December 31, 2003'' and inserting ``December 
31, 2005''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to expenditures paid or incurred after December 31, 2003.

SEC. 309. CERTAIN NEW YORK LIBERTY ZONE BENEFITS.

    (a) Extension of Tax-Exempt Bond Financing.--Subparagraph (D) of 
section 1400L(d)(2) is amended by striking ``2005'' and inserting 
``2010''.
    (b) Extension of Advance Refundings.--Section 1400L(e)(1) is 
amended by striking ``2005'' and inserting ``2006''.
    (c) Clarification of Bonds Eligible for Advance Refunding.--Section 
1400L(e)(2)(B) (relating to bonds described) is amended by striking ``, 
or'' and inserting ``or the Municipal Assistance Corporation, or''.
    (d) Effective date.--The amendment made by subsection (c) shall 
take effect as if included in the amendments made by section 301 of the 
Job Creation and Worker Assistance Act of 2002.

SEC. 310. TAX INCENTIVES FOR INVESTMENT IN THE DISTRICT OF COLUMBIA.

    (a) Designation of Zone.--Subsection (f) of section 1400 is amended 
by striking ``December 31, 2003'' both places it appears and inserting 
``December 31, 2005''.
    (b) Tax-Exempt Economic Development Bonds.--Subsection (b) of 
section 1400A is amended by striking ``December 31, 2003'' and 
inserting ``December 31, 2005''.
    (c) Zero Percent Capital Gains Rate.--
        (1) In general.--Subsection (b) of section 1400B is amended by 
    striking ``January 1, 2004'' each place it appears and inserting 
    ``January 1, 2006''.
        (2) Conforming amendments.--
            (A) Section 1400B(e)(2) is amended--
                (i) by striking ``December 31, 2008'' and inserting 
            ``December 31, 2010'', and
                (ii) by striking ``2008'' in the heading and inserting 
            ``2010''.
            (B) Section 1400B(g)(2) is amended by striking ``December 
        31, 2008'' and inserting ``December 31, 2010''.
            (C) Section 1400F(d) is amended by striking ``December 31, 
        2008'' and inserting ``December 31, 2010''.
    (d) First-Time Homebuyer Credit.--Subsection (i) of section 1400C 
is amended by striking ``January 1, 2004'' and inserting ``January 1, 
2006''.
    (e) Effective Dates.--
        (1) In general.--Except as provided in paragraph (2), the 
    amendments made by this section shall take effect on January 1, 
    2004.
        (2) Tax-exempt economic development bonds.--The amendment made 
    by subsection (b) shall apply to obligations issued after the date 
    of the enactment of this Act.

SEC. 311. DISCLOSURE OF TAX INFORMATION TO FACILITATE COMBINED 
              EMPLOYMENT TAX REPORTING.

    (a) In General.--Paragraph (5) of section 6103(d) (relating to 
disclosure to State tax officials and State and local law enforcement 
agencies) is amended to read as follows:
        ``(5) Disclosure for combined employment tax reporting.--
            ``(A) In general.--The Secretary may disclose taxpayer 
        identity information and signatures to any agency, body, or 
        commission of any State for the purpose of carrying out with 
        such agency, body, or commission a combined Federal and State 
        employment tax reporting program approved by the Secretary. 
        Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall 
        not apply with respect to disclosures or inspections made 
        pursuant to this paragraph.
            ``(B) Termination.--The Secretary may not make any 
        disclosure under this paragraph after December 31, 2005.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 312. ALLOWANCE OF NONREFUNDABLE PERSONAL CREDITS AGAINST REGULAR 
              AND MINIMUM TAX LIABILITY.

    (a) In General.--Paragraph (2) of section 26(a) is amended--
        (1) by striking ``rule for 2000, 2001, 2002, and 2003.--'' and 
    inserting ``rule for taxable years 2000 through 2005.--'', and
        (2) by striking ``or 2003'' and inserting ``2003, 2004, or 
    2005''.
    (b) Conforming Provisions.--
        (1) Section 904(h) is amended by striking ``or 2003'' and 
    inserting ``2003, 2004, or 2005''.
        (2) The amendments made by sections 201(b), 202(f), and 618(b) 
    of the Economic Growth and Tax Relief Reconciliation Act of 2001 
    shall not apply to taxable years beginning during 2004 or 2005.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.

SEC. 313. CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE 
              RESOURCES.

    (a) In General.--Subparagraphs (A), (B), and (C) of section 
45(c)(3) are each amended by striking ``January 1, 2004'' and inserting 
``January 1, 2006''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to facilities placed in service after December 31, 2003.

SEC. 314. TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR OIL AND 
              NATURAL GAS PRODUCED FROM MARGINAL PROPERTIES.

    (a) In General.--Subparagraph (H) of section 613A(c)(6) is amended 
by striking ``January 1, 2004'' and inserting ``January 1, 2006''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2003.

SEC. 315. INDIAN EMPLOYMENT TAX CREDIT.

    Section 45A(f) (relating to termination) is amended by striking 
``December 31, 2004'' and inserting ``December 31, 2005''.

SEC. 316. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN 
              RESERVATION.

    Section 168(j)(8) (relating to termination) is amended by striking 
``December 31, 2004'' and inserting ``December 31, 2005''.

SEC. 317. DISCLOSURE OF RETURN INFORMATION RELATING TO STUDENT LOANS.

    Section 6103(l)(13)(D) (relating to termination) is amended by 
striking ``December 31, 2004'' and inserting ``December 31, 2005''.

SEC. 318. ELIMINATION OF PHASEOUT OF CREDIT FOR QUALIFIED ELECTRIC 
              VEHICLES FOR 2004 AND 2005.

    (a) In General.--Paragraph (2) of section 30(b) is amended to read 
as follows:
        ``(2) Phaseout.--In the case of any qualified electric vehicle 
    placed in service after December 31, 2005, the credit otherwise 
    allowable under subsection (a) (determined after the application of 
    paragraph (1)) shall be reduced by 75 percent.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2003.

SEC. 319. ELIMINATION OF PHASEOUT FOR DEDUCTION FOR CLEAN-FUEL VEHICLE 
              PROPERTY FOR 2004 AND 2005.

    (a) In General.--Subparagraph (B) of section 179A(b)(1) is amended 
to read as follows:
            ``(B) Phaseout.--In the case of any qualified clean-fuel 
        vehicle property placed in service after December 31, 2005, the 
        limit otherwise allowable under subparagraph (A) shall be 
        reduced by 75 percent.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to property placed in service after December 31, 2003.

SEC. 320. DISCLOSURES RELATING TO TERRORIST ACTIVITIES.

    (a) In General.--Clause (iv) of section 6103(i)(3)(C) and 
subparagraph (E) of section 6103(i)(7) are both amended by striking 
``December 31, 2003'' and inserting ``December 31, 2005''.
    (b) Disclosure of taxpayer identity to law enforcement agencies 
investigating terrorism.--Subparagraph (A) of section 6103(i)(7) is 
amended by adding at the end the following new clause:
                ``(v) Taxpayer identity.--For purposes of this 
            subparagraph, a taxpayer's identity shall not be treated as 
            taxpayer return information.''.
    (c) Effective Dates.--
        (1) In general.--The amendments made by subsection (a) shall 
    apply to disclosures on or after the date of the enactment of this 
    Act.
        (2) Subsection (b).--The amendment made by subsection (b) shall 
    take effect as if included in section 201 of the Victims of 
    Terrorism Tax Relief Act of 2001.

SEC. 321. JOINT REVIEW OF STRATEGIC PLANS AND BUDGET FOR THE INTERNAL 
              REVENUE SERVICE.

    (a) In General.--Paragraph (2) of section 8021(f) (relating to 
joint reviews) is amended by striking ``2004'' and inserting ``2005''.
    (b) Report.--Subparagraph (C) of section 8022(3) (regarding 
reports) is amended--
        (1) by striking ``2004'' and inserting ``2005'', and
        (2) by striking ``with respect to--'' and all that follows and 
    inserting ``with respect to the matters addressed in the joint 
    review referred to in section 8021(f)(2).''.
    (c) Time for Joint Review.--The joint review required by section 
8021(f)(2) of the Internal Revenue Code of 1986 to be made before June 
1, 2004, shall be treated as timely if made before June 1, 2005.

SEC. 322. AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS.

    (a) In General.--Paragraphs (2) and (3)(B) of section 220(i) 
(defining cut-off year) are each amended by striking ``2003'' each 
place it appears in the text and headings and inserting ``2005''.
    (b) Conforming Amendments.--
        (1) Paragraph (2) of section 220(j) is amended--
            (A) in the text by striking ``or 2002'' each place it 
        appears and inserting ``2002, or 2004'', and
            (B) in the heading by striking ``or 2002'' and inserting 
        ``2002, or 2004''.
        (2) Subparagraph (A) of section 220(j)(4) is amended by 
    striking ``and 2002'' and inserting ``2002, and 2004''.
        (3) Subparagraph (C) of section 220(j)(2) is amended to read as 
    follows:
            ``(C) No limitation for 2000 or 2003.--The numerical 
        limitation shall not apply for 2000 or 2003.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on January 1, 2004.
    (d) Time for Filing Reports, Etc.--
        (1) The report required by section 220(j)(4) of the Internal 
    Revenue Code of 1986 to be made on August 1, 2004, shall be treated 
    as timely if made before the close of the 90-day period beginning 
    on the date of the enactment of this Act.
        (2) The determination and publication required by section 
    220(j)(5) of such Code with respect to calendar year 2004 shall be 
    treated as timely if made before the close of the 120-day period 
    beginning on the date of the enactment of this Act. If the 
    determination under the preceding sentence is that 2004 is a cut-
    off year under section 220(i) of such Code, the cut-off date under 
    such section 220(i) shall be the last day of such 120-day period.

                  TITLE IV--TAX TECHNICAL CORRECTIONS

SEC. 401. AMENDMENTS RELATED TO MEDICARE PRESCRIPTION DRUG, 
              IMPROVEMENT, AND MODERNIZATION ACT OF 2003.

    (a) Amendments Related to Section 1201 of the Act.--
        (1) Paragraph (2) of section 26(b) is amended by striking 
    ``and'' at the end of subparagraph (Q), by striking the period at 
    the end of subparagraph (R) and inserting ``, and'', and by adding 
    at the end the following new subparagraph:
            ``(S) section 223(f)(4) (relating to additional tax on 
        health savings account distributions not used for qualified 
        medical expenses).
        (2) Paragraph (3) of section 35(g) is amended to read as 
    follows:
        ``(3) Medical and health savings accounts.--Amounts distributed 
    from an Archer MSA (as defined in section 220(d)) or from a health 
    savings account (as defined in section 223(d)) shall not be taken 
    into account under subsection (a).''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect as if included in section 1201 of the Medicare Prescription 
Drug, Improvement, and Modernization Act of 2003.

SEC. 402. AMENDMENTS RELATED TO JOBS AND GROWTH TAX RELIEF 
              RECONCILIATION ACT OF 2003.

    (a) Amendments Related to Section 302 of the Act.--
        (1) Clause (i) of section 1(h)(1)(D) is amended by inserting 
    ``(determined without regard to paragraph (11))'' after ``net 
    capital gain''.
        (2) Subclause (I) of section 1(h)(11)(B)(iii) is amended--
            (A) by striking ``section 246(c)(1)'' and inserting 
        ``section 246(c)'',
            (B) by striking ``120-day period'' and inserting ``121-day 
        period'', and
            (C) by striking ``90-day period'' and inserting ``91-day 
        period''.
        (3) Clause (ii) of section 1(h)(11)(D) is amended by striking 
    ``an individual'' and inserting ``a taxpayer to whom this section 
    applies''.
        (4) Paragraph (4) of section 691(c) is amended by striking ``of 
    any gain''.
        (5)(A) Subparagraph (B) of section 854(b)(1) is amended--
            (i) by striking clauses (iii) and (iv), and
            (ii) by amending clause (i) to read as follows:
                ``(i) In general.--In any case in which--

                    ``(I) a dividend is received from a regulated 
                investment company (other than a dividend to which 
                subsection (a) applies),
                    ``(II) such investment company meets the 
                requirements of section 852(a) for the taxable year 
                during which it paid such dividend, and
                    ``(III) the qualified dividend income of such 
                investment company for such taxable year is less than 
                95 percent of its gross income,

            then, in computing qualified dividend income, there shall 
            be taken into account only that portion of such dividend 
            designated by the regulated investment company.''.
        (B) Subparagraph (C) of section 854(b)(1) is amended to read as 
    follows:
            ``(C) Limitations.--
                ``(i) Subparagraph (a).--The aggregate amount which may 
            be designated as dividends under subparagraph (A) shall not 
            exceed the aggregate dividends received by the company for 
            the taxable year.
                ``(ii) Subparagraph (b).--The aggregate amount which 
            may be designated as qualified dividend income under 
            subparagraph (B) shall not exceed the sum of--

                    ``(I) the qualified dividend income of the company 
                for the taxable year, and
                    ``(II) the amount of any earnings and profits which 
                were distributed by the company for such taxable year 
                and accumulated in a taxable year with respect to which 
                this part did not apply.''.

        (C) Paragraph (2) of section 854(b) is amended by striking ``as 
    a dividend for purposes of the maximum rate under section 1(h)(11) 
    and'' and inserting ``as qualified dividend income for purposes of 
    section 1(h)(11) and as dividends for purposes of''.
        (D) Paragraph (5) of section 854(b) is amended to read as 
    follows:
        ``(5) Qualified dividend income.--For purposes of this 
    subsection, the term `qualified dividend income' has the meaning 
    given such term by section 1(h)(11)(B).''.
        (E) Paragraph (2) of section 857(c) is amended to read as 
    follows:
        ``(2) Section (1)(h)(11).--
            ``(A) In general.--In any case in which--
                ``(i) a dividend is received from a real estate 
            investment trust (other than a capital gain dividend), and
                ``(ii) such trust meets the requirements of section 
            856(a) for the taxable year during which it paid such 
            dividend,
        then, in computing qualified dividend income, there shall be 
        taken into account only that portion of such dividend 
        designated by the real estate investment trust.
            ``(B) Limitation.--The aggregate amount which may be 
        designated as qualified dividend income under subparagraph (A) 
        shall not exceed the sum of--
                ``(i) the qualified dividend income of the trust for 
            the taxable year,
                ``(ii) the excess of--

                    ``(I) the sum of the real estate investment trust 
                taxable income computed under section 857(b)(2) for the 
                preceding taxable year and the income subject to tax by 
                reason of the application of the regulations under 
                section 337(d) for such preceding taxable year, over
                    ``(II) the sum of the taxes imposed on the trust 
                for such preceding taxable year under section 857(b)(1) 
                and by reason of the application of such regulations, 
                and

                ``(iii) the amount of any earnings and profits which 
            were distributed by the trust for such taxable year and 
            accumulated in a taxable year with respect to which this 
            part did not apply.
            ``(C) Notice to shareholders.--The amount of any 
        distribution by a real estate investment trust which may be 
        taken into account as qualified dividend income shall not 
        exceed the amount so designated by the trust in a written 
        notice to its shareholders mailed not later than 60 days after 
        the close of its taxable year.
            ``(D) Qualified dividend income.--For purposes of this 
        paragraph, the term `qualified dividend income' has the meaning 
        given such term by section 1(h)(11)(B).''.
        (F) With respect to any taxable year of a regulated investment 
    company or real estate investment trust ending on or before 
    November 30, 2003, the period for providing notice of the qualified 
    dividend amount to shareholders under sections 854(b)(2) and 
    857(c)(2)(C) of the Internal Revenue Code of 1986, as amended by 
    this section, shall not expire before the date on which the 
    statement under section 6042(c) of such Code is required to be 
    furnished with respect to the last calendar year beginning in such 
    taxable year.
        (6) Paragraph (2) of section 302(f) of the Jobs and Growth Tax 
    Relief Reconciliation Act of 2003 is amended to read as follows:
        ``(2) Pass-thru entities.--In the case of a pass-thru entity 
    described in subparagraph (A), (B), (C), (D), (E), or (F) of 
    section 1(h)(10) of the Internal Revenue Code of 1986, as amended 
    by this Act, the amendments made by this section shall apply to 
    taxable years ending after December 31, 2002; except that dividends 
    received by such an entity on or before such date shall not be 
    treated as qualified dividend income (as defined in section 
    1(h)(11)(B) of such Code, as added by this Act).''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect as if included in section 302 of the Jobs and Growth Tax 
Relief Reconciliation Act of 2003.

SEC. 403. AMENDMENTS RELATED TO JOB CREATION AND WORKER ASSISTANCE ACT 
              OF 2002.

    (a) Amendments Related to Section 101 of the Act.--
        (1) Clause (i) of section 168(k)(2)(B) is amended to read as 
    follows:
                ``(i) In general.--The term `qualified property' 
            includes any property if such property--

                    ``(I) meets the requirements of clauses (i), (ii), 
                and (iii) of subparagraph (A),
                    ``(II) has a recovery period of at least 10 years 
                or is transportation property,
                    ``(III) is subject to section 263A, and
                    ``(IV) meets the requirements of clause (ii) or 
                (iii) of section 263A(f)(1)(B) (determined as if such 
                clauses also apply to property which has a long useful 
                life (within the meaning of section 263A(f))).''.

        (2)(A) Subparagraph (D) of section 168(k)(2) is amended by 
    adding at the end the following new clauses:
                ``(iii) Syndication.--For purposes of subparagraph 
            (A)(ii), if--

                    ``(I) property is originally placed in service 
                after September 10, 2001, by the lessor of such 
                property,
                    ``(II) such property is sold by such lessor or any 
                subsequent purchaser within 3 months after the date 
                such property was originally placed in service, and

                    ``(III) the user of such property after the last 
                sale during such 3-month period remains the same as 
                when such property was originally placed in service,

            such property shall be treated as originally placed in 
            service not earlier than the date of such last sale.
                ``(iv) Limitations related to users and related 
            parties.--The term `qualified property' shall not include 
            any property if--

                    ``(I) the user of such property (as of the date on 
                which such property is originally placed in service) or 
                a person which is related (within the meaning of 
                section 267(b) or 707(b)) to such user or to the 
                taxpayer had a written binding contract in effect for 
                the acquisition of such property at any time on or 
                before September 10, 2001, or
                    ``(II) in the case of property manufactured, 
                constructed, or produced for such user's or person's 
                own use, the manufacture, construction, or production 
                of such property began at any time on or before 
                September 10, 2001.''.

        (B) Clause (ii) of section 168(k)(2)(D) is amended by inserting 
    ``clause (iii) and'' before ``subparagraph (A)(ii)''.
    (b) Amendments Related to Section 102 of the Act.--
        (1) Subparagraph (H) of section 172(b)(1) is amended by 
    striking ``a taxpayer which has''.
        (2) In the case of a net operating loss for a taxable year 
    ending during 2001 or 2002--
            (A) an application under section 6411(a) of the Internal 
        Revenue Code of 1986 with respect to such loss shall not fail 
        to be treated as timely filed if filed before November 1, 2002,
            (B) any election made under section 172(b)(3) of such Code 
        may (notwithstanding such section) be revoked before November 
        1, 2002, and
            (C) any election made under section 172(j) of such Code 
        shall (notwithstanding such section) be treated as timely made 
        if made before November 1, 2002.
        (3) Section 102(c)(2) of the Job Creation and Worker Assistance 
    Act of 2002 (Public Law 107-147) is amended by striking ``before 
    January 1, 2003'' and inserting ``after December 31, 1990''.
        (4)(A) Subclause (I) of section 56(d)(1)(A)(i) is amended by 
    striking ``attributable to carryovers''.
        (B) Subclause (I) of section 56(d)(1)(A)(ii) is amended--
            (i) by striking ``for taxable years'' and inserting ``from 
        taxable years'', and
            (ii) by striking ``carryforwards'' and inserting 
        ``carryovers''.
    (c) Amendments Related to Section 301 of the Act.--
        (1) Subparagraph (D) of section 1400L(a)(2) is amended--
            (A) by striking ``subchapter B'' and inserting ``subchapter 
        A'', and
            (B) in clause (ii), by striking ``subparagraph (B)'' and 
        inserting ``this paragraph''.
        (2) Subparagraph (D) of section 1400L(b)(2) is amended by 
    inserting ``, and clause (iv) thereof shall be applied by 
    substituting `qualified New York Liberty Zone property' for 
    `qualified property''' before the period at the end.
        (3) Subsection (c) of section 1400L is amended by adding at the 
    end the following new paragraph:
        ``(5) Election out.--For purposes of this subsection, rules 
    similar to the rules of section 168(k)(2)(C)(iii) shall apply.''.
        (4) Paragraph (2) of section 1400L(f) is amended by inserting 
    before the period ``, determined without regard to subparagraph 
    (C)(i) thereof''.
    (d) Amendment Related to Section 405 of the Act.--The last sentence 
of section 4006(a)(3)(E)(iii)(IV) of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1306(a)(3)(E)(iii)(IV)) is amended--
        (1) by inserting ``or this subparagraph'' after ``this clause'' 
    both places it appears, and
        (2) by inserting ``(other than sections 4005, 4010, 4011, and 
    4043)'' after ``subsections''.
    (e) Amendment Related to Section 411 of the Act.--Subparagraph (B) 
of section 411(c)(2) of the Job Creation and Worker Assistance Act of 
2002 is amended by striking ``Paragraph (2)'' and inserting ``Paragraph 
(1)''.
    (f) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Job Creation and Worker 
Assistance Act of 2002 to which they relate.

SEC. 404. AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF 
              RECONCILIATION ACT OF 2001.

    (a) Amendment Related to Section 401 of the Act.--Clause (i) of 
section 530(d)(2)(C) is amended by striking ``higher'' after 
``qualified''.
    (b) Amendments Related to Section 611 of the Act.--
        (1) Paragraph (3) of section 45A(c) is amended by inserting ``, 
    except that the base period taken into account for purposes of such 
    adjustment shall be the calendar quarter beginning October 1, 
    1993'' before the period at the end.
        (2) Subparagraph (A) of section 415(d)(4) is amended by adding 
    at the end the following new sentence: ``This subparagraph shall 
    also apply for purposes of any provision of this title that 
    provides for adjustments in accordance with the method contained in 
    this subsection, except to the extent provided in such 
    provision.''.
    (c) Amendment Related to Section 614 of the Act.--Clause (ii) of 
section 4972(c)(6)(A) is amended to read as follows:
                ``(ii) the amount of contributions described in section 
            401(m)(4)(A), or''.
    (d) Amendment Related to Section 637 of the Act.--Clause (i) of 
section 408(p)(6)(A) is amended by adding at the end the following new 
sentence: ``For purposes of the preceding sentence, amounts described 
in section 6051(a)(3) shall be determined without regard to section 
3401(a)(3).''.
    (e) Amendment Related to Section 641 of the Act.--Subparagraph (B) 
of section 403(a)(4) is amended to read as follows:
            ``(B) Certain rules made applicable.--The rules of 
        paragraphs (2) through (7) and (9) of section 402(c) and 
        section 402(f) shall apply for purposes of subparagraph (A).''.
    (f) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 to which they relate.

SEC. 405. AMENDMENTS RELATED TO COMMUNITY RENEWAL TAX RELIEF ACT OF 
              2000.

    (a) Amendments Related to Section 401 of the Act.--
        (1) Subsection (c) of section 1234B is amended by adding at the 
    end the following new sentence: ``The Secretary may prescribe 
    regulations regarding the status of contracts the values of which 
    are determined directly or indirectly by reference to any index 
    which becomes (or ceases to be) a narrow-based security index (as 
    defined for purposes of section 1256(g)(6)).''.
        (2) Paragraph (6) of section 1256(g) is amended by adding at 
    the end the following new sentence: ``The Secretary may prescribe 
    regulations regarding the status of options the values of which are 
    determined directly or indirectly by reference to any index which 
    becomes (or ceases to be) a narrow-based security index (as so 
    defined).''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect as if included in section 401 of the Community Renewal Tax 
Relief Act of 2000.

SEC. 406. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997.

    (a) Amendment Related to Section 211 of the Act.--Subparagraph (B) 
of section 529(c)(5) is amended to read as follows:
            ``(B) Treatment of designation of new beneficiary.--The 
        taxes imposed by chapters 12 and 13 shall apply to a transfer 
        by reason of a change in the designated beneficiary under the 
        program (or a rollover to the account of a new beneficiary) 
        unless the new beneficiary is--
                ``(i) assigned to the same generation as (or a higher 
            generation than) the old beneficiary (determined in 
            accordance with section 2651), and
                ``(ii) a member of the family of the old 
            beneficiary.''.
    (b) Amendment Related to Section 213 of the Act.--Clause (iii) of 
section 530(d)(4)(B) is amended by striking ``account holder'' and 
inserting ``designated beneficiary''.
    (c) Amendment Related to Section 226 of the Act.--Section 1397E is 
amended by adding at the end the following new subsection:
    ``(i) S Corporations.--In the case of a qualified zone academy bond 
held by an S corporation which is an eligible taxpayer--
        ``(1) each shareholder shall take into account such 
    shareholder's pro rata share of the credit, and
        ``(2) no basis adjustments to the stock of the corporation 
    shall be made under section 1367 on account of this section.''.
    (d) Amendment Related to Section 311 of the Act.--Subparagraph (B) 
of section 55(b)(3) is amended by striking ``the amount on which a tax 
is determined under'' and inserting ``an amount equal to the excess 
described in''.
    (e) Amendments Related to Section 1001 of the Act.--
        (1) Paragraph (2) of section 1259(c) is amended by striking 
    ``The term `constructive sale' shall not include any contract'' and 
    inserting ``A taxpayer shall not be treated as having made a 
    constructive sale solely because the taxpayer enters into a 
    contract''.
        (2) Subparagraphs (A) and (B)(i) of section 1259(c)(3) are each 
    amended by striking ``be treated as a constructive sale'' and 
    inserting ``cause a constructive sale''.
        (3) Clause (i) of section 1259(c)(3)(A) is amended by striking 
    ``before the end of'' and inserting ``on or before''.
        (4) Clause (ii) of section 1259(c)(3)(B) is amended by striking 
    ``substantially similar''.
        (5) Subclause (I) of section 1259(c)(3)(B)(ii) is amended to 
    read as follows:

                    ``(I) which would (but for this subparagraph) cause 
                the requirement of subparagraph (A)(iii) not to be met 
                with respect to the transaction described in clause (i) 
                of this subparagraph,''.

        (6) Subclause (II) of such section is amended by inserting ``on 
    or'' before ``before the 30th day''.
        (7) The heading for subparagraph (B) of section 1259(c)(3) is 
    amended by striking ``positions which are reestablished'' and 
    inserting ``certain closed transactions where risk of loss on 
    appreciated financial position diminished''.
    (f) Amendments Related to Section 1015 of the Act.--
        (1) Section 246(c)(1)(A) is amended by striking ``90-day 
    period'' and inserting ``91-day period''.
        (2) Section 246(c)(2)(B) is amended--
            (A) by striking ``180-day period'' and inserting ``181-day 
        period'', and
            (B) by striking ``90-day period'' and inserting ``91-day 
        period''.
    (g) Amendments Related to Section 1053 of the Act.--
        (1) Section 901(k)(1)(A)(i) is amended by striking ``30-day 
    period'' and inserting ``31-day period''.
        (2) Section 901(k)(3)(B) is amended--
            (A) by striking ``90-day period'' and inserting ``91-day 
        period'', and
            (B) by striking ``30-day period'' and inserting ``31-day 
        period''.
    (h) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Taxpayer Relief Act of 
1997 to which they relate.

SEC. 407. AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTECTION ACT OF 
              1996.

    (a) Amendment Related to Section 1307 of the Act.--Subsection (b) 
of section 1377 (relating to post-termination transition period) is 
amended by adding at the end the following new paragraph:
        ``(3) Special rules for audit related post-termination 
    transition periods.--
            ``(A) No application to carryovers.--Paragraph (1)(B) shall 
        not apply for purposes of section 1366(d)(3).
            ``(B) Limitation on application to distributions.--
        Paragraph (1)(B) shall apply to a distribution described in 
        section 1371(e) only to the extent that the amount of such 
        distribution does not exceed the aggregate increase (if any) in 
        the accumulated adjustments account (within the meaning of 
        section 1368(e)) by reason of the adjustments referred to in 
        such paragraph.''.
    (b) Amendments Related to Section 1432 of the Act.--Paragraph (26) 
of section 401(a) is amended by striking subparagraph (C) and by 
redesignating subparagraphs (D) through (I) as subparagraphs (C) 
through (H), respectively.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Small Business Job 
Protection Act of 1996 to which they relate.

SEC. 408. CLERICAL AMENDMENTS.

    (a) Internal Revenue Code of 1986.--
        (1) Subclause (II) of section 1(g)(7)(B)(ii) is amended by 
    striking ``10 percent.'' and inserting ``10 percent''.
        (2) Clause (ii) of section 1(h)(6)(A) is amended--
            (A) in subclause (I), by striking ``(5)(B)'' and inserting 
        ``(4)(B)'', and
            (B) in subclause (II), by striking ``(5)(A)'' and inserting 
        ``(4)(A)''.
        (3) Subclause (I) of section 42(d)(2)(D)(iii) is amended by 
    striking ``section 179(b)(7)'' and inserting ``section 179(d)(7)''.
        (4) Subsection (f) of section 72 is amended by striking 
    ``Economic Growth and Tax Relief Reconciliation Act of 2001'' and 
    inserting ``Economic Growth and Tax Relief Reconciliation Act of 
    2001)''.
        (5)(A) Section 138 and paragraph (2) of section 26(b) are each 
    amended by striking ``Medicare+Choice MSA'' each place it appears 
    in the text and inserting ``Medicare Advantage MSA''.
        (B) The heading for section 138 is amended to read as follows:

``SEC. 138. MEDICARE ADVANTAGE MSA.''.

        (C) The heading for subsection (b) of section 138 is amended by 
    striking ``Medicare+Choice MSA'' and inserting ``Medicare Advantage 
    MSA''.
        (D) The heading for paragraph (2) of section 138(c) is amended 
    by striking ``medicare+choice msa'' and inserting ``medicare 
    advantage msa''.
        (E) Clause (i) of section 138(c)(2)(C) is amended by striking 
    ``Medicare+Choice MSAs'' and inserting ``Medicare Advantage MSAs''.
        (F) Subsection (f) of section 138 is amended by striking 
    ``Medicare+Choice MSA's'' and inserting ``Medicare Advantage 
    MSAs''.
        (G) The item relating to section 138 in the table of sections 
    for part III of subchapter B of chapter 1 is amended to read as 
    follows:

    ``Sec. 138. Medicare Advantage MSA.''.

        (6) Clause (ii) of section 168(k)(2)(D) is amended--
            (A) by inserting ``is'' after ``if property'', and
            (B) by striking ``is'' in subclause (I).
        (7) Each of the following provisions is amended by inserting 
    ``Robert T. Stafford'' before ``Disaster Relief and Emergency 
    Assistance Act'':
            (A) Section 165(i)(1).
            (B) Section 165(k).
            (C) Section 1033(h)(3).
            (D) Section 5064(b)(3).
            (E) Section 5708(a).
        (8) The heading for subparagraph (F) of section 168(k)(2) is 
    amended by striking ``miniumum'' and inserting ``minimum''.
        (9) Paragraph (1) of section 246A(b) is amended by striking 
    ``section 243(c)(4)'' and inserting ``section 243(d)(4)''.
        (10) Clause (ii) of section 263(g)(2)(B) is amended by striking 
    ``1278'' and inserting ``1276''.
        (11) Clause (ii) of section 403(b)(7)(A) is amended by striking 
    ``section 3121(a)(1)(D)'' and inserting ``section 3121(a)(5)(D)''.
        (12) Paragraph (1) of section 408(a) is amended by striking 
    ``457(e)(16)'' and inserting ``457(e)(16),''.
        (13) Paragraph (2) of section 408(n) is amended by striking 
    ``section 101(6)'' and inserting ``paragraph (6) or (7) of section 
    101''.
        (14) The table contained in section 411(a)(12)(B) is amended by 
    striking the last line and inserting the following:

            ``6 or more.......................................
                                                                 100.''.

        (15) Paragraph (7) of section 414(q) is amended by striking 
    ``section'' and inserting ``subsection''.
        (16) Subparagraph (A) of section 416(i)(1) is amended in the 
    matter following clause (iii) by striking ``in the case of plan 
    years'' and inserting ``In the case of plan years''.
        (17) Subparagraph (C) of section 415(c)(7) is amended by 
    striking ``subparagraph (D)'' and inserting ``subparagraph (B)''.
        (18) The item relating to section 1234B in the table of 
    sections for part IV of subchapter P of chapter 1 is amended to 
    read as follows:

    ``Sec. 1234B. Gains or losses from securities futures contracts.''.

        (19) Subsection (h) of section 1296 is amended by striking 
    ``paragraphs (2) and (3) of section 851(b)'' and inserting 
    ``section 851(b)(2)''.
        (20) The table of sections for part II of subchapter A of 
    chapter 11 is amended by inserting after the item relating to 
    section 2010 the following new item:

    ``Sec. 2011. Credit for State death taxes.''.

        (21) The table of sections for subchapter A of chapter 13 is 
    amended by inserting after the item relating to section 2603 the 
    following new item:

    ``Sec. 2604. Credit for certain State taxes.''.

        (22) Subsection (c) of section 4973 is amended by striking 
    ``subsection (a)(2)'' and inserting ``subsection (a)(3)''.
        (23) Paragraph (2) of section 4978(a) is amended by striking 
    ``60 percent'' and inserting ``(60 percent''.
        (24) Paragraph (4) of section 6103(p) is amended by striking 
    ``subsection (l)(16) or (17)'' each place it appears and inserting 
    ``subsection (l)(16) or (18)''.
    (b) Other Laws.--
        (1) Subsection (c) of section 156 of the Community Renewal Tax 
    Relief Act of 2000 (114 Stat. 2763A-623) is amended in the first 
    sentence by inserting ``than'' after ``not later''.
        (2) Paragraph (6) of section 1(a) of Public Law 107-22 shall be 
    applied by substituting ``part VIII'' for ``part VII'' in such 
    paragraph.
        (3) Subparagraph (A) of section 1(b)(3) of Public Law 107-22 
    shall be applied by substituting ``educational'' for ``education'' 
    in the matter preceding subparagraph (A) in such section.
        (4) Paragraph (1) of section 204(e) of the Railroad Retirement 
    and Survivors' Improvement Act of 2001 shall be applied by 
    substituting ``Section 24(d)(2)(A)(iii)'' for ``Section 
    24(d)(3)(A)(iii)'' in such paragraph.
        (5) Paragraph (2) of section 412(b) of the Economic Growth and 
    Tax Relief Reconciliation Act of 2001 shall be applied by 
    substituting ``Section 221(f)(1)'' for ``Section 221(g)(1)'' in 
    such paragraph.
        (6) Subsection (b) of section 531 of the Economic Growth and 
    Tax Relief Reconciliation Act of 2001 shall be applied by 
    substituting ``section'' for ``subsection'' in such subsection.
        (7) Paragraph (3) of section 619(c) of the Economic Growth and 
    Tax Relief Reconciliation Act of 2001 shall be applied by 
    substituting ``after the item relating to section 45D'' for ``at 
    the end'' in such paragraph.
        (8) The table contained in section 203(a)(4)(B) of the Employee 
    Retirement Income Security Act of 1974 (29 U.S.C. 1053(a)(4)(B)) is 
    amended by striking the last line and inserting the following:

            ``6 or more.......................................
                                                                 100.''.

        (9) Paragraph (3) of section 652(b) of the Economic Growth and 
    Tax Relief Reconciliation Act of 2001 shall be applied by inserting 
    ``each place it appears'' before ``in the next to last sentence'' 
    in such paragraph.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.