[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4169 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 4169

     To amend the Internal Revenue Code of 1986 to make technical 
                  corrections, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 2, 2009

 Mr. Rangel (for himself and Mr. Camp) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to make technical 
                  corrections, 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 ``Tax Technical 
Corrections Act of 2009''.
    (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 of this Act is as 
follows:

Sec. 1. Short title; amendment of 1986 Code; table of contents.
Sec. 2. Amendments relating to American Recovery and Reinvestment Tax 
                            Act of 2009.
Sec. 3. Amendments relating to Energy Improvement and Extension Act of 
                            2008.
Sec. 4. Amendments relating to Tax Extenders and Alternative Minimum 
                            Tax Relief Act of 2008.
Sec. 5. Clerical amendments relating to Housing Assistance Tax Act of 
                            2008.
Sec. 6. Amendments and provision relating to Heroes Earnings Assistance 
                            and Relief Tax Act of 2008.
Sec. 7. Amendments relating to Economic Stimulus Act of 2008.
Sec. 8. Amendments relating to Tax Technical Corrections Act of 2007.
Sec. 9. Amendments relating to Energy Tax Incentives Act of 2005.
Sec. 10. Other clerical corrections.

SEC. 2. AMENDMENTS RELATING TO AMERICAN RECOVERY AND REINVESTMENT TAX 
              ACT OF 2009.

    (a) Amendment Related to Section 1004.--Paragraph (3) of section 
25A(i) is amended by striking ``Subsection (f)(1)(A) shall be applied'' 
and inserting ``For purposes of determining the Hope Scholarship 
Credit, subsection (f)(1)(A) shall be applied''.
    (b) Amendments Relating to Section 1008.--
            (1) Paragraph (6) of section 164(b) is amended by striking 
        subparagraph (E) and by redesignating subparagraphs (F) and (G) 
        as subparagraphs (E) and (F), respectively.
            (2) Subparagraphs (E) and (F) of section 164(b)(6), as so 
        redesignated, are each amended by striking ``This paragraph'' 
        and inserting ``Subsection (a)(6)''.
    (c) Amendments Relating to Section 1102.--
            (1)(A) Subparagraph (A) of section 48(a)(5) is amended by 
        striking ``which is part'' and inserting ``which is an integral 
        part''.
            (B) Clause (i) of section 48(a)(5)(D) is amended to read as 
        follows:
                            ``(i) which is tangible property (not 
                        including a building or its structural 
                        components),''.
            (2) Subparagraph (D) of section 48(a)(5) is amended by 
        striking the period at the end of clause (ii) and inserting ``, 
        and'', and by adding at the end the following new clause:
                            ``(iii) which is acquired by the taxpayer 
                        and the original use of which commences with 
                        the taxpayer.''.
    (d) Amendment Relating to Section 1104.--Subparagraph (A) of 
section 48(d)(3) is amended by inserting ``or alternative minimum 
taxable income'' after ``includible in the gross income''.
    (e) Amendment Relating to Section 1121.--Paragraph (1) of section 
25C(c) is amended by striking ``2000'' and inserting ``2009''.
    (f) Amendments Relating to Section 1141.--
            (1) Subsection (f) of section 30D is amended--
                    (A) by inserting ``(determined without regard to 
                subsection (c))'' before the period at the end of 
                paragraph (1), and
                    (B) by inserting ``(determined without regard to 
                subsection (c))'' before the period at the end of 
                paragraph (2).
            (2) Paragraph (3) of section 30D(f) is amended by adding at 
        the end the following: ``For purposes of subsection (c), 
        property to which this paragraph applies shall be treated as of 
        a character subject to an allowance for depreciation.''
    (g) Amendments Relating to Section 1142.--
            (1) Subsection (b) of section 38 is amended by striking 
        ``plus'' at the end of paragraph (34) and inserting a comma, by 
        striking the period at the end of paragraph (35) and inserting 
        ``, plus'', and by adding at the end the following new 
        paragraph:
            ``(36) the portion of the qualified plug-in electric 
        vehicle credit to which section 30(c)(1) applies.''.
            (2)(A) Subsection (e) of section 30 is amended--
                    (i) by inserting ``(determined without regard to 
                subsection (c))'' before the period at the end of 
                paragraph (1), and
                    (ii) by inserting ``(determined without regard to 
                subsection (c))'' before the period at the end of 
                paragraph (2).
            (B) Paragraph (3) of section 30(e) is amended by adding at 
        the end the following: ``For purposes of subsection (c), 
        property to which this paragraph applies shall be treated as of 
        a character subject to an allowance for depreciation.''
    (h) Amendment Relating to Section 1251.--Subparagraph (B) of 
section 1374(d)(7) is amended by striking ``7th taxable year'' and 
inserting ``7th year''.
    (i) Amendment Relating to Section 1521.--The second sentence of 
section 54F(e) is amended by striking ``subsection (d)(4)'' and 
inserting ``paragraphs (2) and (4) of subsection (d)''.
    (j) Amendments Related to Section 1541.--
            (1) Paragraph (2) of section 853A(a) is amended by 
        inserting ``(determined after the application of this 
        section)'' before the comma at the end.
            (2) Subsection (a) of section 853A is amended--
                    (A) by striking ``with respect to credits'' and 
                inserting ``with respect to some or all of the 
                credits'', and
                    (B) by inserting ``(determined without regard to 
                this section and sections 54(c), 54A(c), 54AA(c), and 
                1397E(c))'' after ``credits allowable''.
            (3) Subsection (b) of section 853A is amended to read as 
        follows:
    ``(b) Effect of Election.--If the election provided in subsection 
(a) is in effect with respect to any credits for any taxable year--
            ``(1) the regulated investment company--
                    ``(A) shall not be allowed such credits,
                    ``(B) shall include in gross income (as interest) 
                for such taxable year the amount which would have been 
                so included with respect to such credits had the 
                application of this section not been elected,
                    ``(C) shall increase earnings and profits by the 
                amount so included, and
                    ``(D) shall be treated as making one or more 
                distributions of money with respect to its stock equal 
                to the amount of such credits on the date or dates 
                during such taxable year (on or after the applicable 
                date for such credit) selected by the company, and
            ``(2) each shareholder of such investment company shall--
                    ``(A) be treated as receiving such shareholder's 
                proportionate share of any distribution of money which 
                is treated as made by such investment company under 
                paragraph (1)(D), and
                    ``(B) be allowed credits against the tax imposed by 
                this chapter equal to the amount of such distribution, 
                subject to the provisions of this title applicable to 
                the credit involved.''.
            (4) Subsection (c) of section 853A is amended to read as 
        follows:
    ``(c) Notice to Shareholders.--The amount treated as a distribution 
of money received by a shareholder under subsection (b)(2)(A) (and as 
credits allowed to such shareholder under subsection (b)(2)(B)) shall 
not exceed the amount so designated by the regulated investment company 
in a notice delivered to such shareholder. Except as otherwise provided 
by the Secretary, such notice shall be written notice mailed to its 
shareholders not later than 60 days after the close of its taxable 
year.''.
            (5) Clause (ii) of section 853A(e)(1)(A) is amended by 
        inserting ``other than a qualified bond described in section 
        54AA(g)'' after ``as defined in section 54AA(d))''.
    (k) Amendments Relating to Section 1603.--
            (1) Paragraphs (1) and (2) of section 1603(a) of the 
        American Recovery and Reinvestment Tax Act of 2009 are each 
        amended by striking ``is placed in service'' and inserting ``is 
        originally placed in service by such person''.
            (2) Paragraph (1) of section 1603(d) of such Act is 
        amended--
                    (A) by striking ``(within the meaning of section 45 
                of such Code)'', and
                    (B) by inserting before the period at the end the 
                following: ``which would (but for section 48(d)(1) of 
                such Code) be eligible for credit under section 45 of 
                such Code (determined without regard to subsection 
                (a)(2)(B) thereof)''.
            (3) Subsection (f) of section 1603 of such Act is amended--
                    (A) by striking the second sentence and inserting 
                the following: ``In applying such rules, any increase 
                in tax under chapter 1 of such Code by reason of the 
                property being disposed of (or otherwise ceasing to be 
                specified energy property) shall be imposed on the 
                person to whom the grant was made.'',
                    (B) by striking ``In making grants under'' and 
                inserting the following:
            ``(1) In general.--In making grants under'', and
                    (C) by adding at the end following new paragraph:
            ``(2) Special rules.--
                    ``(A) Recapture of excessive grant amounts.--If the 
                amount of a grant made under this section exceeds the 
                amount allowable as a grant under this section, such 
                excess shall be recaptured under paragraph (1) as if 
                the property to which such grant relates were disposed 
                of immediately after such grant was made.
                    ``(B) Grant information not treated as return 
                information.--For purposes of section 6103 of the 
                Internal Revenue Code of 1986, in no event shall any of 
                the following be treated as return information:
                            ``(i) The amount of a grant made under 
                        subsection (a).
                            ``(ii) The identity of the person to whom 
                        the grant was made.
                            ``(iii) A description of the property with 
                        respect to which the grant was made.
                            ``(iv) The fact and amount of any 
                        recapture.
                            ``(v) The content of any report required by 
                        the Secretary of the Treasury to be filed in 
                        connection with the grant.''.
            (4) Subsection (g) of section 1603 of such Act is amended--
                    (A) by redesignating paragraphs (1) through (4) as 
                subparagraphs (A) through (D), respectively,
                    (B) by moving such subparagraphs (as so 
                redesignated) 2 ems to the right,
                    (C) by striking ``paragraph (1), (2), or (3)'' in 
                subparagraph (D) (as so redesignated) and inserting 
                ``subparagraphs (A), (B), or (C)'',
                    (D) by striking ``The Secretary'' and inserting the 
                following:
            ``(1) In general.--Except as provided in paragraph (2), the 
        Secretary'', and
                    (E) by adding at the end the following new 
                paragraph:
            ``(2) Exception where property used in unrelated trade or 
        business.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                any person or entity described therein to the extent 
                the grant is with respect to unrelated trade or 
                business property.
                    ``(B) Unrelated trade or business property.--For 
                purposes of this paragraph, the term `unrelated trade 
                or business property' means any property with respect 
                to which substantially all of the income derived 
                therefrom by an organization described in section 
                511(a)(2) of the Internal Revenue Code of 1986 is 
                subject to tax under section 511 of such Code.
                    ``(C) Information with respect to pass-thrus.--In 
                the case of a partnership or other pass-thru entity, 
                partners or other holders of an equity or profits 
                interest must provide to such partnership or entity 
                such information as the Secretary may require to carry 
                out the purposes of this subsection.''.
    (l) Amendment Relating to Section 2202.--
            (1) Subparagraph (A) of section 2202(b)(1) of the division 
        B of the American Recovery and Reinvestment Act of 2009 is 
        amended by inserting ``political subdivision of a State,'' 
        after ``any State,''.
            (2) Section 2202 of division B of the American Recovery and 
        Reinvestment Act of 2009 is amended by adding at the end the 
        following new subsection:
    ``(e) Treatment of Possessions.--
            ``(1) Payments to possessions.--
                    ``(A) Mirror code possession.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States with a mirror code tax system amounts equal to 
                the loss to that possession by reason of credits 
                allowed under subsection (a) with respect to taxable 
                years beginning in 2009. Such amounts shall be 
                determined by the Secretary of the Treasury based on 
                information provided by the government of the 
                respective possession.
                    ``(B) Other possessions.--The Secretary of the 
                Treasury shall pay to each possession of the United 
                States which does not have a mirror code tax system 
                amounts estimated by the Secretary of the Treasury as 
                being equal to the aggregate benefits that would have 
                been provided to residents of such possession by reason 
                of credits allowed under subsection (a) for taxable 
                years beginning in 2009 if a mirror code tax system had 
                been in effect in such possession. The preceding 
                sentence shall not apply with respect to any possession 
                of the United States unless such possession has a plan, 
                which has been approved by the Secretary of the 
                Treasury, under which such possession will promptly 
                distribute such payments to the residents of such 
                possession.
            ``(2) Coordination with credit allowed against united 
        states income taxes.--No credit shall be allowed against United 
        States income taxes for any taxable year under this section to 
        any person--
                    ``(A) to whom a credit is allowed against taxes 
                imposed by the possession by reason of the credit 
                allowed under subsection (a) for such taxable year, or
                    ``(B) who is eligible for a payment under a plan 
                described in paragraph (1)(B) with respect to such 
                taxable year.
            ``(3) Definitions and special rules.--
                    ``(A) Possession of the united states.--For 
                purposes of this subsection, the term `possession of 
                the United States' includes the Commonwealth of Puerto 
                Rico and the Commonwealth of the Northern Mariana 
                Islands.
                    ``(B) Mirror code tax system.--For purposes of this 
                subsection, the term `mirror code tax system' means, 
                with respect to any possession of the United States, 
                the income tax system of such possession if the income 
                tax liability of the residents of such possession under 
                such system is determined by reference to the income 
                tax laws of the United States as if such possession 
                were the United States.
                    ``(C) Treatment of payments.--For purposes of 
                section 1324(b)(2) of title 31, United States Code, the 
                payments under this subsection shall be treated in the 
                same manner as a refund due from the credit allowed 
                under section 36A of the Internal Revenue Code of 1986 
                (as added by this Act).''.
    (m) Clerical Amendments.--
            (1) Amendment relating to section 1131.--Paragraph (2) of 
        section 45Q(d) is amended by striking ``Administrator of the 
        Environmental Protection Agency'' and all that follows through 
        ``shall establish'' and inserting ``Administrator of the 
        Environmental Protection Agency, the Secretary of Energy, and 
        the Secretary of the Interior, shall establish''.
            (2) Amendments relating to section 3001.--
                    (A) Subsection (g) of section 35 is amended by 
                striking ``section 3002(a) of the Health Insurance 
                Assistance for the Unemployed Act of 2009'' and 
                inserting ``section 3001(a) of title III of division B 
                of the American Recovery and Reinvestment Act of 
                2009''.
                    (B) Section 139C is amended by striking ``section 
                3002 of the Health Insurance Assistance for the 
                Unemployed Act of 2009'' and inserting ``section 3001 
                of title III of division B of the American Recovery and 
                Reinvestment Act of 2009''.
                    (C) Section 6432 is amended--
                            (i) by striking ``section 3002(a) of the 
                        Health Insurance Assistance for the Unemployed 
                        Act of 2009'' in subsection (a) and inserting 
                        ``section 3001(a) of title III of division B of 
                        the American Recovery and Reinvestment Act of 
                        2009'', and
                            (ii) by striking ``section 3002(a)(1)(A) of 
                        such Act'' in subsection (c)(3) and inserting 
                        ``section 3001(a)(1)(A) of title III of 
                        division B of the American Recovery and 
                        Reinvestment Act of 2009''.
                    (D) Subsection (a) of section 6720C is amended by 
                striking ``section 3002(a)(2)(C) of the Health 
                Insurance Assistance for the Unemployed Act of 2009'' 
                and inserting ``section 3001(a)(2)(C) of title III of 
                division B of the American Recovery and Reinvestment 
                Act of 2009''.
    (n) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the American Recovery and 
Reinvestment Tax Act of 2009 to which they relate.

SEC. 3. AMENDMENTS RELATING TO ENERGY IMPROVEMENT AND EXTENSION ACT OF 
              2008.

    (a) Amendment Relating to Section 108.--Subparagraph (E) of section 
45K(g)(2) is amended to read as follows:
                    ``(E) Coordination with section 45.--No credit 
                shall be allowed with respect to any coke or coke gas 
                which is manufactured using steel industry fuel (as 
                defined in section 45(c)(7)) as feedstock if a credit 
                is allowed to any taxpayer under section 45 with 
                respect to the production of such fuel.''.
    (b) Amendment Relating to Section 113.--Paragraph (1) of section 
113(b) of the Energy Improvement and Extension Act of 2008 is amended 
by adding at the end the following new subparagraph:
                    ``(F) Trust fund.--The term `Trust Fund' means the 
                Black Lung Disability Trust Fund established under 
                section 9501 of the Internal Revenue Code of 1986.''.
    (c) Amendments Relating to Section 306.--
            (1) Clause (ii) of section 168(i)(18)(A) is amended by 
        striking ``10 years'' and inserting ``16 years''.
            (2) Clause (ii) of section 168(i)(19)(A) is amended by 
        striking ``10 years'' and inserting ``16 years''.
    (d) Amendment Relating to Section 308.--Clause (i) of section 
168(m)(2)(B) is amended by striking ``section 168(k)'' and inserting 
``subsection (k) (determined without regard to paragraph (4) 
thereof)''.
    (e) Amendment Relating to Section 402.--Subparagraph (A) of section 
907(f)(4) is amended by striking ``this subsection shall be applied'' 
and all that follows through the period at the end and inserting the 
following: ``this subsection, as in effect on the day before the date 
of the enactment of the Energy Improvement and Extension Act of 2008, 
shall apply to unused oil and gas extraction taxes carried from such 
unused credit year to a taxable year beginning after December 31, 
2008.''.
    (f) Amendments Relating to Section 403.--
            (1) Subsection (c) of section 1012 is amended--
                    (A) by striking ``funds'' in the heading for 
                paragraph (2) and inserting ``regulated investment 
                companies'',
                    (B) by striking ``fund'' in the heading for 
                paragraph (2)(B), and
                    (C) by striking ``fund'' each place it appears in 
                paragraph (2) and inserting ``regulated investment 
                company''.
            (2) Paragraph (1) of section 1012(d) is amended--
                    (A) by striking ``December 31, 2010'' and inserting 
                ``December 31, 2011'', and
                    (B) by striking ``an open-end fund'' and inserting 
                ``a regulated investment company''.
            (3) Paragraph (3) of section 1012(d) is amended to read as 
        follows:
            ``(3) Separate accounts; election for treatment as single 
        account.--
                    ``(A) In general.--Rules similar to the rules of 
                subsection (c)(2) shall apply for purposes of this 
                subsection.
                    ``(B) Average basis for pre-2012 stock.--
                Notwithstanding paragraph (1), in the case of an 
                election under rules similar to the rules of subsection 
                (c)(2)(B) with respect to stock held in connection with 
                a dividend reinvestment plan, the average basis method 
                is permissible with respect to all such stock without 
                regard to the date of the acquisition of such stock.''.
            (4) Subsection (g) of section 6045 is amended by adding at 
        the end the following new paragraph:
            ``(6) Special rule for certain stock held in connection 
        with dividend reinvestment plan.--For purposes of this 
        subsection, stock acquired before January 1, 2012, in 
        connection with a dividend reinvestment plan shall be treated 
        as stock described in clause (ii) of paragraph (3)(C) (unless 
        the broker with respect to such stock elects not to have this 
        paragraph apply with respect to such stock).''.
    (g) Clerical Amendments.--
            (1) Amendment relating to section 108.--Paragraph (2) of 
        section 45(b) is amended by striking ``$3 amount'' and 
        inserting ``$2 amount''.
            (2) Amendment relating to section 706.--The heading for 
        paragraph (1) of section 165(h) is amended by striking ``$100'' 
        and inserting ``Dollar''.
    (h) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Energy Improvement and 
Extension Act of 2008 to which they relate.

SEC. 4. AMENDMENTS RELATING TO TAX EXTENDERS AND ALTERNATIVE MINIMUM 
              TAX RELIEF ACT OF 2008.

    (a) Amendment Relating to Section 208.--Subsection (b) of section 
208 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 
is amended to read as follows:
    ``(b) Effective Date.--
            ``(1) In general.--The amendment made by subsection (a) 
        shall take effect on January 1, 2008. Notwithstanding the 
        preceding sentence, such amendment shall not apply with respect 
        to the withholding requirement under section 1445 of the 
        Internal Revenue Code of 1986 for any payment made before 
        October 4, 2008.
            ``(2) Amounts withheld on or before date of enactment.--In 
        the case of a regulated investment company--
                    ``(A) which makes a distribution after December 31, 
                2007, and before October 4, 2008, and
                    ``(B) which would (but for the second sentence of 
                paragraph (1)) have been required to withhold with 
                respect to such distribution under section 1445 of such 
                Code,
        such investment company shall not be liable to any person to 
        whom such distribution was made for any amount so withheld and 
        paid over to the Secretary of the Treasury.''.
    (b) Amendments Relating to Section 305.--Paragraphs (7)(B) and 
(8)(D) of section 168(e) are each amended by inserting ``which is not 
qualified leasehold improvement property'' after ``Property described 
in this paragraph''.
    (c) Amendments Relating to Section 801.--
            (1) Subparagraph (A) of section 457A(b)(2) is amended to 
        read as follows:
                    ``(A) foreign persons with respect to whom such 
                income is not--
                            ``(i) effectively connected with the 
                        conduct of a trade or business within the 
                        United States, or
                            ``(ii) subject to a comprehensive foreign 
                        income tax, and''.
            (2) Subparagraph (B) of section 457A(b)(2) is amended to 
        read as follows:
                    ``(B) organizations which are exempt from tax under 
                this title (other than any organization with respect to 
                which such income is unrelated business taxable income 
                (as defined in section 512) subject to tax under 
                section 511).''.
            (3)(A) Subparagraph (A) of section 457A(d)(3) is amended by 
        striking ``except that such term'' and inserting the following: 
        ``except that--
                            ``(i) such term''.
                    (B) Subparagraph (A) of section 457A(d)(3), as 
                amended by this Act, is amended by striking the period 
                at the end of clause (i) and inserting ``, and'', and 
                by adding at the end the following new clause:
                            ``(ii) whether compensation is treated as 
                        subject to a substantial risk of forfeiture 
                        shall be determined under subsection (d)(1).''.
            (4) Paragraph (5) of section 457A(d) is amended--
                    (A) by striking ``paragraphs (5) and (6)'' and 
                inserting ``paragraph (5)'', and
                    (B) by inserting ``and, to the extent provided by 
                the Secretary, subsections (b) and (c) of section 414'' 
                before ``shall apply''.
            (5) Subsection (d) of section 457A is amended by adding at 
        the end the following new paragraph:
            ``(6) Service provider.--The term `service provider' has 
        the meaning given such term in the regulations under section 
        409A, determined without regard to method of accounting.''.
            (6) Subsection (d) of section 801 of the Tax Extenders and 
        Alternative Minimum Relief Act of 2008 is amended--
                    (A) by striking ``paragraph (4)'' in paragraph (3) 
                and inserting ``paragraph (3)'', and
                    (B) by striking ``paragraph (4) or (5)'' in 
                paragraph (5) and inserting ``paragraph (3) or (4)''.
    (d) Clerical Amendments.--
            (1) Amendment relating to section 306.--Paragraph (5) of 
        section 168(b) is amended by striking ``(2)(C)'' and inserting 
        ``(2)(D)''.
            (2) Amendments relating to section 706.--
                    (A) Paragraph (2) of section 1033(h) is amended by 
                inserting ``is'' before ``compulsorily''.
                    (B) Subclause (II) of section 172(b)(1)(F)(ii) is 
                amended by striking ``subsection (h)(3)(C)(i)'' and 
                inserting ``section 165(h)(3)(C)(i)''.
            (3) Amendment relating to section 709.--Subsection (k) of 
        section 143 is amended by redesignating the second paragraph 
        (12) (relating to special rules for residences destroyed in 
        Federally declared disasters) as paragraph (13).
            (4) Amendment relating to section 712.--Section 712 of the 
        Tax Extenders and Alternative Minimum Tax Relief Act of 2008 is 
        amended by striking ``section 702(c)(1)(A)'' and inserting 
        ``section 702(b)(1)(A)''.
    (e) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Tax Extenders and 
Alternative Minimum Tax Relief Act of 2008 to which they relate.

SEC. 5. CLERICAL AMENDMENTS RELATING TO HOUSING ASSISTANCE TAX ACT OF 
              2008.

    (a) Amendment Relating to Section 3002.--Paragraph (1) of section 
42(b) is amended by striking ``For purposes of this section, the term'' 
and inserting the following: ``For purposes of this section--
                    ``(A) In general.--The term''.
    (b) Amendment Relating to Section 3081.--Clause (iv) of section 
168(k)(4)(E) is amended by striking ``adjusted minimum tax'' and 
inserting ``adjusted net minimum tax''.
    (c) Amendment Relating to Section 3092.--Subsection (b) of section 
121 is amended by redesignating the second paragraph (4) (relating to 
exclusion of gain allocated to nonqualified use) as paragraph (5).
    (d) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Housing Assistance Tax 
Act of 2008 to which they relate.

SEC. 6. AMENDMENTS AND PROVISION RELATING TO HEROES EARNINGS ASSISTANCE 
              AND RELIEF TAX ACT OF 2008.

    (a) Amendment Relating to Section 106.--Paragraph (2) of section 
106(c) of the Heroes Earnings Assistance and Relief Tax Act of 2008 is 
amended by striking ``substituting for'' and inserting ``substituting 
`June 17, 2008' for''.
    (b) Provision Relating to Section 111.--For purposes of section 
45P(b)(1) of the Internal Revenue Code of 1986, section 3401(h)(2) of 
such Code shall be treated as in effect with respect to amounts paid 
after the date of the enactment of the Heroes Earnings Assistance and 
Relief Tax Act of 2008.
    (c) Amendment Relating to Section 114.--Paragraph (1) of section 
125(h) is amended by inserting ``(and shall not fail to be treated as 
an accident or health plan under section 105)'' before ``merely''.
    (d) Clerical Amendment Relating to Section 301.--Paragraph (2) of 
section 877(e) is amended by striking ``subparagraph (A) or (B) of''.
    (e) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Heroes Earnings 
Assistance and Relief Tax Act of 2008 to which they relate.

SEC. 7. AMENDMENTS RELATING TO ECONOMIC STIMULUS ACT OF 2008.

    (a) Amendments Relating to Section 101.--Paragraph (2) of section 
6213(g) is amended--
            (1) by striking ``32, or 6428'' in subparagraph (L) and 
        inserting ``or 32'', and
            (2) by striking ``and'' at the end of subparagraph (M), by 
        striking the period at the end of subparagraph (N) and 
        inserting ``, and'', and by inserting after subparagraph (N) 
        the following new subparagraph:
                    ``(O) an omission of a correct TIN required under 
                section 6428(h) (relating to 2008 recovery rebates for 
                individuals) to be included on a return.''.
    (b) Clerical Amendment Relating to Section 103.--Subclause (IV) of 
section 168(k)(2)(B)(i) is amended by striking ``clauses also apply'' 
and inserting ``clause also applies''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Economic Stimulus Act of 
2008 to which they relate.

SEC. 8. AMENDMENTS RELATING TO TAX TECHNICAL CORRECTIONS ACT OF 2007.

    (a) Amendment Relating to Section 4(c).--Paragraph (1) of section 
911(f) is amended by adding at the end the following flush sentence:
        ``For purposes of this paragraph, the amount excluded under 
        subsection (a) shall be reduced by the aggregate amount of any 
        deductions or exclusions disallowed under subsection (d)(6) 
        with respect to such excluded amount.''.
    (b) Clerical Amendment Relating to Section 11(g).--Clause (iv) of 
section 56(g)(4)(C) is amended by striking ``a cooperative described in 
section 927(a)(4)'' and inserting ``an organization to which part I of 
subchapter T (relating to tax treatment of cooperatives) applies which 
is engaged in the marketing of agricultural or horticultural 
products''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of the Tax Technical 
Corrections Act of 2007 to which they relate.

SEC. 9. AMENDMENTS RELATING TO ENERGY TAX INCENTIVES ACT OF 2005.

    (a) Amendment Relating to Section 1341.--Subparagraph (B) of 
section 30D(h)(5) is amended by inserting ``(determined without regard 
to subsection (g))'' before the period at the end.
    (b) Amendment Relating to Section 1342.--Paragraph (1) of section 
30C(e) is amended to read as follows:
            ``(1) Reduction in basis.--For purposes of this subtitle, 
        the basis of any property for which a credit is allowable under 
        subsection (a) shall be reduced by the amount of such credit so 
        allowed (determined without regard to subsection (d)).''.
    (c) Effective Date.--The amendment made by this section shall take 
effect as if included in the provision of the Energy Tax Incentives Act 
of 2005 to which it relates.

SEC. 10. OTHER CLERICAL CORRECTIONS.

    (a) Subparagraph (B) of section 25A(i)(5) is amended by inserting 
``30, 30B,'' after ``25D,''
    (b) Paragraph (8) of section 30B(h) is amended by striking 
``vehicle)., except that'' and inserting ``vehicle), except that''.
    (c) Subparagraph (A) of section 38(c)(2) is amended by striking 
``credit credit'' and inserting ``credit''.
    (d) Section 46 is amended by adding ``, and'' at the end of 
paragraph (4).
    (e) Clause (i) of section 54A(d)(2)(A) is amended by striking ``100 
percent or more'' and inserting ``100 percent''.
    (f) Paragraph (5) of section 55(e) is amended by striking 
``38(c)(3)(B)'' and inserting ``38(c)(5)(B)''.
    (g) Paragraph (2) of section 125(h) is amended by striking ``means, 
any'' and inserting ``means any''.
    (h) Clause (i) of section 163(h)(4)(E) is amended--
            (1) by striking ``Veterans Administration'' and inserting 
        ``Department of Veterans Affairs'', and
            (2) by striking ``Rural Housing Administration'' and 
        inserting ``Rural Housing Service''.
    (i) Subsection (i) of section 904 is amended by inserting ``25D,'' 
after ``25B,''.
    (j) Subsections (e)(3)(B) and (f)(7)(B) of section 4943 are each 
amended by striking ``January 1, 1970'' and inserting ``January 1, 
1971''.
    (k) Subsection (b) of section 6072 is amended by striking 
``6011(e)(2)'' and inserting ``6011(c)(2)''.
    (l) Subparagraph (A) of section 6211(b)(4) is amended by striking 
``53(e),'' and all that follows through ``6428,'' and inserting 
``53(e), 168(k)(4), 6428,''.
    (m) Subsection (d) of section 6104 is amended by redesignating the 
second paragraph (6) (relating to disclosure of reports by Internal 
Revenue Service) and third paragraph (6) (relating to application to 
nonexempt charitable trusts and nonexempt private foundations) as 
paragraphs (7) and (8), respectively.
    (n) Section 9802 is amended by redesignating the second subsection 
(f) (relating to genetic information of a fetus or embryo) as 
subsection (g).
                                 <all>