1.Short title; amendment of
1986 Code; table of contents
(a)This Act may be cited
as the Tax Technical Corrections Act of
2009
.
(b)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)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.
2.Amendments
relating to American Recovery and Reinvestment Tax Act of 2009
(a)Amendment
related to section
1004Paragraph (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
1104Subparagraph (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
1121Paragraph (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
1251Subparagraph (B) of section
1374(d)(7) is amended by striking 7th taxable year
and inserting
7th year
.
(i)Amendment
relating to section 1521The
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)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)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 making grants
under
,
and
(C)by adding at the
end following new paragraph:
(2)
(A)Recapture of
excessive grant amountsIf 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 informationFor 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)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)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 propertyFor
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-thrusIn 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)
(1)
(A)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)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 taxesNo 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 statesFor 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)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)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)
(1)Amendment
relating to section 1131Paragraph (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)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.
3.Amendments
relating to Energy Improvement and Extension Act of 2008
(a)Amendment
relating to section 108Subparagraph (E) of section 45K(g)(2) is
amended to read as follows:
(E)Coordination
with section 45No 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 113Paragraph (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)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 308Clause
(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
402Subparagraph (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)Rules similar to the
rules of subsection (c)(2) shall apply for purposes of this subsection.
(B)Average basis
for pre-2012 stockNotwithstanding 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 planFor 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)
(1)Amendment
relating to section 108Paragraph (2) of section 45(b) is amended
by striking $3 amount
and inserting $2
amount
.
(2)Amendment
relating to section 706The
heading for paragraph (1) of section 165(h) is amended by striking
$100
and inserting Dollar
.
(h)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.
4.Amendments
relating to Tax Extenders and Alternative Minimum Tax Relief Act of
2008
(a)Amendment
relating to section 208Subsection (b) of section 208 of the Tax
Extenders and Alternative Minimum Tax Relief Act of 2008 is amended to read as
follows:
(b)
(1)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 enactmentIn 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
305Paragraphs (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)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)
(1)Amendment
relating to section 306Paragraph (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
709Subsection (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 712Section 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)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.
5.Clerical
amendments relating to Housing Assistance Tax Act of 2008
(a)Amendment
relating to section
3002Paragraph (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)The
term
.
(b)Amendment
relating to section 3081Clause
(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 3092Subsection (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)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.
6.Amendments and
provision relating to Heroes Earnings Assistance and Relief Tax Act of
2008
(a)Amendment
relating to section 106Paragraph (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 111For 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
114Paragraph (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
301Paragraph (2) of section
877(e) is amended by striking subparagraph (A) or (B) of
.
(e)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.
7.Amendments
relating to Economic Stimulus Act of 2008
(a)Amendments
relating to section 101Paragraph (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
103Subclause (IV) of section 168(k)(2)(B)(i)
is amended by striking clauses also apply
and inserting
clause also applies
.
(c)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.
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)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.
9.Amendments
relating to Energy Tax Incentives Act of 2005
(a)Amendment
relating to section 1341Subparagraph (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 1342Paragraph (1) of section 30C(e) is amended
to read as follows:
(1)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)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.
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).