[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 2775 Introduced in Senate (IS)]

<DOC>






114th CONGRESS
  2d Session
                                S. 2775

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 11, 2016

 Mr. Hatch (for himself and Mr. Wyden) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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; TABLE OF CONTENTS; ETC.

    (a) Short Title.--This Act may be cited as the ``Technical 
Corrections Act of 2016''.
    (b) Amendment.--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; table of contents; etc.
Sec. 2. Amendments relating to Protecting Americans from Tax Hikes Act 
                            of 2015.
Sec. 3. Amendment relating to Consolidated Appropriations Act, 2016.
Sec. 4. Amendments relating to Fixing America's Surface Transportation 
                            Act.
Sec. 5. Amendments relating to Surface Transportation and Veterans 
                            Health Care Choice Improvement Act of 2015.
Sec. 6. Amendments relating to Stephen Beck, Jr., ABLE Act of 2014.
Sec. 7. Amendment relating to American Taxpayer Relief Act of 2012.
Sec. 8. Amendment relating to United States-Korea Free Trade Agreement 
                            Implementation Act.
Sec. 9. Clerical corrections.
Sec. 10. Deadwood-related provisions.

SEC. 2. AMENDMENTS RELATING TO PROTECTING AMERICANS FROM TAX HIKES ACT 
              OF 2015.

    (a) Amendment Relating to Section 105.--Section 132(f)(6)(A) is 
amended by striking the second sentence.
    (b) Amendments Relating to Section 121.--Section 41(c) is amended--
            (1) by striking paragraph (4), and
            (2) by striking the last sentence of paragraph (5)(C).
    (c) Amendments Relating to Section 143.--
            (1) Section 168(k)(2)(B)(i)(III) is amended by inserting 
        ``binding'' before ``contract''.
            (2) Section 168(k)(5)(F) is amended--
                    (A) by striking ``(or is grafted to a plant that 
                has already been planted before such date)'',
                    (B) by inserting ``or grafted'' after ``which is 
                planted'', and
                    (C) by striking ``(or so grafted)'' in clauses (i) 
                and (ii) and inserting ``or grafted''.
            (3) Section 168(k)(6) is amended to read as follows:
            ``(6) Phase-down.--In the case of qualified property placed 
        in service by the taxpayer after December 31, 2017 (December 
        31, 2018, in the case of property described in subparagraph 
        (2)(B) or (C)), paragraph (1)(A) shall be applied by 
        substituting for `50 percent'--
                    ``(A) `40 percent' in the case of--
                            ``(i) property placed in service in 2018 
                        (other than property described in subparagraph 
                        (2)(B) or (C)), and
                            ``(ii) property described in subparagraph 
                        (2)(B) or (C) which is placed in service in 
                        2019, and
                    ``(B) `30 percent' in the case of--
                            ``(i) property placed in service in 2019 
                        (other than property described in subparagraph 
                        (2)(B) or (C)), and
                            ``(ii) property described in subparagraph 
                        (2)(B) or (C) which is placed in service in 
                        2020.''.
            (4) Section 168(k)(7) is amended by striking ``paragraphs 
        (1) and (2)(F)'' and inserting ``paragraphs (1), (2)(F), and 
        (4)''.
    (d) Amendments Relating to Section 202.--
            (1) Section 6722(c)(3)(A) is amended by striking ``filed'' 
        in the flush matter at the end and inserting ``furnished''.
            (2) Section 202(e) of the Protecting Americans from Tax 
        Hikes Act of 2015 is amended by striking ``provided'' and 
        inserting ``furnished''.
    (e) Amendments Relating to Section 203.--
            (1) Section 6109(i)(1)(B) is amended by striking ``Internal 
        Revenue Service'' and inserting ``Internal Revenue Service, a 
        community-based certified acceptance agent approved by the 
        Secretary,''.
            (2) Section 6109(i)(3) is amended--
                    (A) in subparagraph (A)--
                            (i) by inserting ``ending after the 
                        issuance of such number'' before the period at 
                        the end of the first sentence, and
                            (ii) by striking ``on the last day of such 
                        third consecutive taxable year'' and inserting 
                        ``on the day after the due date for the return 
                        of tax for such third consecutive taxable 
                        year'', and
                    (B) by striking subparagraph (B)(ii) and inserting 
                the following:
                            ``(ii) if the individual does not file a 
                        return of tax (or is not included as a 
                        dependent on the return of tax of another 
                        taxpayer) for 3 consecutive taxable years at 
                        least one of which ends after December 18, 
                        2015, the due date for the return of tax for 
                        such third consecutive taxable year.''.
            (3) Section 203(f) of the Protecting Americans from Tax 
        Hikes Act of 2015 is amended by striking ``The amendments'' and 
        inserting ``Except to the extent provided in section 6109(i)(3) 
        of the Internal Revenue Code of 1986, the amendments''.
    (f) Amendments Relating to Section 204.--Section 204(b) of the 
Protecting Americans from Tax Hikes Act of 2015 is amended--
            (1) by striking paragraph (2), and
            (2) by striking so much as precedes ``amendment made by 
        this section'' and inserting the following: ``(b) Effective 
        Date.--The''.
    (g) Amendments Relating to Section 205.--
            (1) Section 24(e)(2) is amended by striking ``identifying 
        number'' and inserting ``taxpayer identification number''.
            (2) Section 205(c) of such Act is amended--
                    (A) by striking paragraph (2), and
                    (B) by striking so much as precedes ``shall apply 
                to any return of tax'' and inserting the following: 
                ``(c) Effective Date.--The amendments made by this 
                section''.
    (h) Amendments Relating to Section 206.--Section 206(b) of such Act 
is amended--
            (1) by striking ``Except as provided in paragraph (2), the 
        amendment'' in paragraph (1) and inserting ``The amendment'', 
        and
            (2) by striking paragraph (2) and redesignating paragraph 
        (3) as paragraph (2).
    (i) Amendment Relating to Section 209.--Section 209(d)(2) of the 
Protecting Americans from Tax Hikes Act of 2015 is amended by striking 
``amendment made by subsection (b)'' and inserting ``amendments made by 
subsections (b) and (c)''.
    (j) Amendments Related to Sections 102, 206, 207, 208, and 211.--
            (1) Section 25A(b)(1) is amended--
                    (A) in subparagraph (A) by striking ``$1,000'' and 
                inserting ``$2,000'', and
                    (B) in subparagraph (B)--
                            (i) by striking ``50 percent'' and 
                        inserting ``25 percent'',
                            (ii) by striking ``$1,000'' and inserting 
                        ``$2,000'', and
                            (iii) by striking ``the applicable limit'' 
                        and inserting ``$4,000''.
            (2) Subparagraphs (A) and (C) of section 25A(b)(2) are 
        amended by striking ``2'' in the heading and text of each 
        subparagraph and inserting ``4''.
            (3) Section 25A(b)(4) is amended to read as follows:
            ``(4) Restrictions on taxpayers who improperly claimed 
        american opportunity tax credit in prior years.--
                    ``(A) Taxpayers making prior fraudulent or reckless 
                claims.--
                            ``(i) In general.--No American Opportunity 
                        Tax Credit shall be allowed under this section 
                        for any taxable year in the disallowance 
                        period.
                            ``(ii) Disallowance period.--For purposes 
                        of subparagraph (A), the disallowance period 
                        is--
                                    ``(I) the period of 10 taxable 
                                years after the most recent taxable 
                                year for which there was a final 
                                determination that the taxpayer's claim 
                                of the American Opportunity Tax Credit 
                                under this section was due to fraud, 
                                and
                                    ``(II) the period of 2 taxable 
                                years after the most recent taxable 
                                year for which there was a final 
                                determination that the taxpayer's claim 
                                of the American Opportunity Tax Credit 
                                under this section was due to reckless 
                                or intentional disregard of rules and 
                                regulations (but not due to fraud).
                    ``(B) Taxpayers making improper prior claims.--In 
                the case of a taxpayer who is denied the American 
                Opportunity Tax Credit under this section for any 
                taxable year as a result of the deficiency procedures 
                under subchapter B of chapter 63, no American 
                Opportunity Tax Credit shall be allowed under this 
                section for any subsequent taxable year unless the 
                taxpayer provides such information as the Secretary may 
                require to demonstrate eligibility for such credit.''.
            (4) Section 25A(d) is amended to read as follows:
    ``(d) Limitations Based on Modified Adjusted Gross Income.--
            ``(1) American opportunity tax credit.--The American 
        Opportunity Tax Credit (determined without regard to this 
        paragraph) shall be reduced (but not below zero) by the amount 
        which bears the same ratio to such credit (as so determined) 
        as--
                    ``(A) the excess of--
                            ``(i) the taxpayer's modified adjusted 
                        gross income for such taxable year, over
                            ``(ii) $80,000 ($160,000 in the case of a 
                        joint return), bears to
                    ``(B) $10,000 ($20,000 in the case of a joint 
                return).
            ``(2) Lifetime learning credit.--The Lifetime Learning 
        Credit (determined without regard to this paragraph) shall be 
        reduced (but not below zero) by the amount which bears the same 
        ratio to such credit (as so determined) as--
                    ``(A) the excess of--
                            ``(i) the taxpayer's modified adjusted 
                        gross income for such taxable year, over
                            ``(ii) $40,000 ($80,000 in the case of a 
                        joint return), bears to
                    ``(B) $10,000 ($20,000 in the case of a joint 
                return).
            ``(3) Modified adjusted gross income.--For purposes of this 
        subsection, the term `modified adjusted gross income' means the 
        adjusted gross income of the taxpayer for the taxable year 
        increased by any amount excluded from gross income under 
        section 911, 931, or 933.''.
            (5) Section 25A(f)(1) is amended by adding at the end the 
        following new subparagraph:
                    ``(D) Required course materials taken into account 
                for american opportunity tax credit.--For purposes of 
                determining the American Opportunity Tax Credit, 
                subparagraph (A) shall be applied by substituting 
                `tuition, fees, and course materials' for `tuition and 
                fees'.''.
            (6) Section 25A(g)(1) is amended--
                    (A) by striking ``No credit'' and inserting the 
                following:
                    ``(A) In general.--No credit'', and
                    (B) by adding at the end the following new 
                subparagraph:
                    ``(B) Additional identification requirements with 
                respect to american opportunity tax credit.--
                            ``(i) Student.--The requirements of 
                        subparagraph (A) shall not be treated as met 
                        with respect to the American Opportunity Tax 
                        Credit unless the individual's taxpayer 
                        identification number was issued on or before 
                        the due date for filing the return of tax for 
                        the taxable year.
                            ``(ii) Taxpayer.--No American Opportunity 
                        Tax Credit shall be allowed under this section 
                        if the taxpayer identification number of the 
                        taxpayer was issued after the due date for 
                        filing the return for the taxable year.
                            ``(iii) Institution.--No American 
                        Opportunity Tax Credit shall be allowed under 
                        this section unless the taxpayer includes the 
                        employer identification number of any 
                        institution to which qualified tuition and 
                        related expenses were paid with respect to the 
                        individual.''.
            (7) Section 25A(h) is amended to read as follows:
    ``(h) Inflation Adjustment.--
            ``(1) In general.--In the case of a taxable year beginning 
        after 2001, the $40,000 and $80,000 amounts in subsection 
        (d)(2) shall each be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2000' for `calendar year 1992' in 
                subparagraph (B) thereof.
            ``(2) Rounding.--If any amount as adjusted under paragraph 
        (1) is not a multiple of $1,000, such amount shall be rounded 
        to the next lowest multiple of $1,000.''.
            (8) Section 25A(i) is amended to read as follows:
    ``(i) Portion of American Opportunity Tax Credit Made Refundable.--
40 percent of so much of the credit allowed under subsection (a) as is 
attributable to the American Opportunity Tax Credit (determined after 
application of subsection (d) and without regard to this paragraph and 
section 26(a)) shall be treated as a credit allowable under subpart C 
(and not allowed under subsection (a)). The preceding sentence shall 
not apply to any taxpayer for any taxable year if such taxpayer is a 
child to whom subsection (g) of section 1 applies for such taxable 
year.''.
            (9) The heading for section 25A is amended by striking 
        ``hope'' and inserting ``american opportunity''.
            (10) The item relating to section 25A in the table of 
        contents for subpart A of part IV of subchapter A of chapter 1 
        is amended to read as follows:

``Sec. 25A. American Opportunity and Lifetime Learning credits.''.
            (11) The heading for section 25A(b) is amended by striking 
        ``Hope Scholarship Credit'' and inserting ``American 
        Opportunity Tax Credit''.
            (12) The heading for section 25A(b)(2) is amended by 
        striking ``hope scholarship credit'' and inserting ``american 
        opportunity tax credit''.
            (13) The heading for section 25A(c)(2)(A) is amended by 
        striking ``hope scholarship'' and inserting ``american 
        opportunity tax credit''.
            (14) Section 25A, as amended by the preceding provisions of 
        this Act, is amended by striking ``Hope Scholarship Credit'' 
        each place it appears in the text and inserting ``American 
        Opportunity Tax Credit''.
            (15) The heading for section 529(c)(3)(B)(v) is amended by 
        striking ``hope'' and inserting ``american opportunity''.
            (16) The heading for section 530(d)(2)(C) is amended by 
        striking ``hope'' and inserting ``american opportunity''.
            (17) Section 6211(b)(4)(A), as amended by this Act, is 
        amended by striking ``subsection (i)(5)'' and inserting 
        ``subsection (i)''.
            (18) Section 6213(g)(2)(Q) is amended to read as follows:
                    ``(Q) an omission of information required by 
                section 25A(b)(4)(B) or an entry on the return claiming 
                the American Opportunity Tax Credit for a taxable year 
                for which such credit is disallowed under section 
                25A(b)(4)(A).''.
            (19) Section 207(b)(1) of the Protecting Americans from Tax 
        Hikes Act of 2015 is amended by striking ``the American 
        opportunity tax credit under section 25A(i) of such Code'' and 
        inserting ``the American Opportunity Tax Credit under section 
        25A of such Code''.
    (k) Amendment Relating to Section 311.--The last sentence of 
section 355(h)(2)(B) is amended by striking ``80 percent'' both places 
it appears and inserting ``at least 80 percent''.
    (l) Amendments Relating to Section 322.--
            (1) Section 897(k)(2) is amended--
                    (A) by striking so much of subparagraph (B) as 
                precedes ``amounts realized by the qualified 
                shareholder'' and inserting the following:
                    ``(B) Exception.--In the case of a qualified 
                shareholder with 1 or more applicable investors--
                            ``(i) subparagraph (A)(i) shall not apply 
                        to the applicable percentage of the stock of 
                        the real estate investment trust held by the 
                        qualified shareholder, and
                            ``(ii) the applicable percentage of the'', 
                        and
                    (B) by adding at the end the following new 
                subparagraph:
                    ``(F) Applicable percentage.--For purposes of 
                subparagraph (B), the term `applicable percentage' 
                means the percentage of the value of the interests 
                (other than interests held solely as a creditor) in the 
                qualified shareholder held by applicable investors.''.
            (2) Section 897(k)(2)(E) is amended by striking ``and (C)'' 
        and inserting ``and (D)''.
            (3) Section 897(k)(3)(B)(i) is amended by striking so much 
        as precedes ``for a reduced rate of withholding'' and inserting 
        the following:
                            ``(i) which--
                                    ``(I) is eligible for benefits 
                                under the comprehensive income tax 
                                treaty described in subparagraph 
                                (A)(i)(I), but only if the dividends 
                                article of such treaty imposes 
                                conditions on the benefits allowable in 
                                the case of dividends paid by a real 
                                estate investment trust, and
                                    ``(II) is eligible under such 
                                treaty''.
            (4) Section 897(k)(3)(B)(ii) is amended--
                    (A) by inserting ``and'' at the end of subclause 
                (II), and
                    (B) by striking ``United States corporation'' in 
                subclause (III) and inserting ``domestic corporation''.
            (5) Section 322 of the Protecting Americans from Tax Hikes 
        Act of 2015 is amended by striking subsections (b)(2) and 
        (c)(3), and the Internal Revenue Code of 1986 shall be applied 
        as if such subsections, and amendments made thereby, had never 
        been enacted.
            (6) Section 322(c)(2) of such Act is amended by striking 
        ``take effect on'' and inserting the following: ``apply with 
        respect to testing periods (as defined in section 897(h)(4)(D) 
        of the Internal Revenue Code of 1986) ending on or after''.
    (m) Effective Date.--The amendments made by this section shall take 
effect as if included in the provision of the Protecting Americans from 
Tax Hikes Act of 2015 to which they relate.

SEC. 3. AMENDMENT RELATING TO CONSOLIDATED APPROPRIATIONS ACT, 2016.

    (a) Amendment Relating to Section 305 of Division P.--Section 
199(c)(3)(C)(i) is amended by striking ``under subsection (d)(9)(B)'' 
and inserting ``(as defined in subsection (d)(9)(B))''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 305 of division P of the Consolidated 
Appropriations Act, 2016.

SEC. 4. AMENDMENTS RELATING TO FIXING AMERICA'S SURFACE TRANSPORTATION 
              ACT.

    (a) Amendments Relating to Section 32101.--Section 7345(e)(1) is 
amended--
            (1) by striking ``or the Tax Court'' and inserting ``, or 
        against the Commissioner in the Tax Court,'', and
            (2) by adding at the end the following: ``For purposes of 
        the preceding sentence, the court first acquiring jurisdiction 
        over such an action shall have sole jurisdiction.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in section 32101 of the Fixing America's Surface 
Transportation Act.

SEC. 5. AMENDMENTS RELATING TO SURFACE TRANSPORTATION AND VETERANS 
              HEALTH CARE CHOICE IMPROVEMENT ACT OF 2015.

    (a) Amendment Relating to Section 2004.--Section 6662(k) is amended 
to read as follows:
    ``(k) Inconsistent Estate Basis Reporting.--For purposes of this 
section, there is an `inconsistent estate basis' if the adjusted basis 
of property (to which section 1014(f) applies) claimed on a return 
exceeds the amount that would have been so claimed if the basis of such 
property had been properly determined under such section.''.
    (b) Amendments Relating to Section 2008.--Section 9503(e)(2) is 
amended--
            (1) by striking ``per gallon'' in subparagraph (C) and 
        inserting ``per energy equivalent of a gallon of diesel (as 
        defined in section 4041(a)(2)(D))'', and
            (2) by striking ``per gallon'' in subparagraph (D) and 
        inserting ``per energy equivalent of a gallon of gasoline (as 
        defined in section 4041(a)(2)(C))''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the provision of the Surface Transportation 
and Veterans Health Care Choice Improvement Act of 2015 to which they 
relate.

SEC. 6. AMENDMENTS RELATING TO STEPHEN BECK, JR., ABLE ACT OF 2014.

    (a) Amendments Relating to Section 208.--Section 208(h) of the 
Stephen Beck, Jr., ABLE Act of 2014 is amended--
            (1) by striking so much as precedes ``made by this 
        section'' and inserting the following:
    ``(h) Effective Date.--
            ``(1) In general.--Except as provided in paragraph (2), the 
        amendments'',
            (2) by inserting ``, and statements required to be 
        furnished,'' after ``returns required to be filed'', and
            (3) by adding at the end the following new paragraph:
            ``(2) Subsection (c).--The amendment made by subsection (c) 
        shall apply to returns or claims for refund filed after 
        December 31, 2014.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in section 208 of the Stephen Beck, Jr., ABLE Act 
of 2014.

SEC. 7. AMENDMENT RELATING TO AMERICAN TAXPAYER RELIEF ACT OF 2012.

    (a) Amendment Relating to Section 104.--Section 6211(b)(4)(A) is 
amended by striking ``subsection (i)(6)'' and inserting ``subsection 
(i)(5)''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 104 of the American Taxpayer Relief 
Act of 2012.

SEC. 8. AMENDMENT RELATING TO UNITED STATES-KOREA FREE TRADE AGREEMENT 
              IMPLEMENTATION ACT.

    (a) Amendment Relating to Section 501.--Section 501(b) of the 
United States-Korea Free Trade Agreement Implementation Act is amended 
by striking ``returns required to be filed'' and inserting ``documents 
prepared''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 501 of the United States-Korea Free 
Trade Agreement Implementation Act.

SEC. 9. CLERICAL CORRECTIONS.

    (a) Section 24(d) is amended by redesignating paragraph (5) as 
paragraph (3).
    (b)(1) Section 42(f)(5)(B)(ii)(I) is amended by striking 
``(d)(6)(C)'' and inserting ``(d)(6)(B)''.
    (2) Section 42(k)(2)(B) is amended by striking ``(d)(6)(B)'' and 
inserting ``(d)(6)(C)''.
    (3) Section 42(d)(4)(C)(i) is amended by striking ``as defined in 
paragraph (5)(C)'' and inserting ``as defined in paragraph 
(5)(B)(ii)''.
    (4) Section 42(m)(1)(B)(ii)(III) is amended by striking ``as 
defined in subsection (d)(5)(C)'' and inserting ``as defined in 
subsection (d)(5)(B)(ii)''.
    (c) Section 48(a)(6)(B) is amended by striking ``property energy 
property'' and inserting ``energy property''.
    (d) Section 58(a)(2)(A) is amended by striking ``461(j)'' and 
inserting ``461(k)''.
    (e) Section 139E(c)(3) is amended by striking ``2013'' and 
inserting ``2014''.
    (f) Section 168(e)(3)(C)(i) is amended by striking ``and''.
    (g) Section 199 is amended by striking so much of subsection (a) as 
precedes ``There shall be allowed'' and inserting ``(a) Allowance of 
Deduction.--''.
    (h) The second sentence of section 355(h)(2)(B) is amended by 
striking ``of assets''.
    (i)(1) Section 461 is amended by redesignating the second 
subsection (j) (relating to farming syndicate defined) as subsection 
(k).
    (2) Section 461(i)(4) is amended by striking ``subsection (j)'' and 
inserting ``subsection (k)''.
    (j) Section 464(d)(2)(B)(iii) is amended by striking ``subsection 
(c)(2)(E)'' and inserting ``section 461(k)(2)(E)''.
    (k) Section 852(a)(1)(B) is amended by striking ``265,'' and 
inserting ``265 and''.
    (l) Subparagraphs (A) and (B) of section 856(c)(7) are each amended 
by striking ``paragraph (4)(B)(iii)'' and inserting ``paragraph 
(4)(B)(iv)''.
    (m) Paragraphs (1), (3), (4), and (5) of section 856(m) are each 
amended by striking ``subsection (c)(4)(B)(iii)'' and inserting 
``subsection (c)(4)(B)(iv)''.
    (n) Section 864(d)(8) is amended by striking ``section 956(b)(3)'' 
and inserting ``section 956(c)(3)''.
    (o) The heading for section 897(k)(2) is amended by striking 
``usrpi'' and inserting ``united states real property interest''.
    (p) Subparagraphs (B) and (C) of section 1256(e)(3) are each 
amended by striking ``section 464(e)(2)'' and inserting ``section 
461(k)(4)''.
    (q) Section 1400F(d) is amended by striking ``for `December 31, 
2014.''' and inserting ``for `December 31, 2016.'''.
    (r)(1) Subsections (e) and (i) of section 7422 and sections 
3121(b)(5)(E), 6110(j)(1)(B), 7428(a), and 7430(c)(6) are each amended 
by striking ``United States Claims Court'' and inserting ``United 
States Court of Federal Claims''.
    (2) Subsections (a), (b), and (c)(1)(C)(iii) of section 7428 are 
each amended by striking ``Claims Court'' and inserting ``Court of 
Federal Claims''.
    (3) The heading for section 4961(c)(1) is amended by striking 
``united states claims court'' and inserting ``united states court of 
federal claims''.
    (s) Section 4980I(b)(3)(C)(v) is amended by striking ``for for'' 
and inserting ``for''.
    (t) Subchapter C of chapter 63 is amended--
            (1) by striking ``part 1--procedure'' and inserting ``part 
        iii--procedure'', and
            (2) by striking ``part 2--definitions and special rules'' 
        and inserting ``part iv--definitions and special rules''.
    (u) Section 32103(a) of the Fixing America's Surface Transportation 
Act is amended by striking ``section 52106'' and inserting ``section 
32102''.
    (v) Section 6213(g)(2)(P) is amended--
            (1) by striking ``section 24(h)(2)'' and inserting 
        ``section 24(g)(2)'', and
            (2) by striking ``subsection (h)(1)'' and inserting 
        ``subsection (g)(1)''.
    (w) Section 6235(a) is amended by striking ``subpart'' and 
inserting ``subchapter''.
    (x) Section 6501(m) is amended by striking ``any election'' and all 
that follows through ``(or any'' and inserting the following: ``any 
election under section 30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11), 
40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any''.
    (y) Each of the following sections are amended by inserting ``an 
amount equal to'' after ``increased by'' and by inserting ``for the 
calendar year'' after ``section 1(f)(3)'':
            (1) Section 6651(i).
            (2) Section 6652(c)(7)(A).
            (3) Section 6695(h)(1).
            (4) Section 6698(e)(1).
            (5) Section 6699(e)(1).
            (6) Section 6721(f)(1).
            (7) Section 6722(f)(1).
    (z) The heading for section 6676(c) is amended by striking 
``Reasonable Basis'' and inserting ``Reasonable Cause''.
    (aa) Section 6700(a) is amended by striking ``the $1,000'' and 
inserting ``$1,000''.
    (bb) Section 9503(c)(5) is amended by striking ``and before October 
1, 2011,''.
    (cc) Section 302 of division P of the Consolidated Appropriations 
Act, 2016 is amended--
            (1) in subsection (a), by inserting ``of the Internal 
        Revenue Code of 1986'' after ``section 48(a)(5)(C)'', and
            (2) in subsection (b), by inserting ``of such Code'' after 
        ``section 48(a)''.

SEC. 10. DEADWOOD-RELATED PROVISIONS.

    (a) Section 25A(c)(1) is amended by striking ``($5,000 in the case 
of taxable years beginning before January 1, 2003)''.
    (b) Section 56(d)(1)(A)(ii)(I) is amended by inserting ``(as in 
effect before its repeal by the Tax Increase Prevention Act of 2014)'' 
after ``section 172(b)(1)(H)''.
    (c) Section 139(c)(2) is amended by striking ``section 
165(h)(3)(C)(i)'' and inserting ``section 165(i)(5)(A)''.
    (d) Section 163(d)(4) is amended by striking subparagraph (E).
    (e) Section 530(b)(3) is amended--
            (1) by striking ``(as defined in section 170(e)(6)(F)(i))'' 
        in subparagraph (A)(iii), and
            (2) by adding at the end the following new subparagraph:
                    ``(C) Computer technology or equipment.--The term 
                `computer technology or equipment' means computer 
                software (as defined by section 197(e)(3)(B)), computer 
                or peripheral equipment (as defined by section 
                168(i)(2)(B)), and fiber optic cable related to 
                computer use.''.
    (f) Section 810(b) is amended by striking paragraph (4).
    (g) Section 856(m) is amended by striking paragraph (6).
    (h)(1) Section 1252(a)(1) is amended by striking ``during a taxable 
year beginning''.
    (2) Section 1252(a)(1)(A) is amended--
            (A) by striking ``sections'' and inserting ``section'', and
            (B) by striking ``and 182'' and all that follows through 
        ``Tax Reform Act of 1986)''.
    (3) Section 1252(a)(2) is amended--
            (A) by striking ``sections'' and inserting ``section'', and
            (B) by striking ``or 182'' and all that follows and 
        inserting a period.
    (i) Section 7448(d) is amended by striking ``at 4 percent per annum 
to December 31, 1947, and 3 percent per annum thereafter'' and 
inserting ``at 3 percent per annum''.
                                 <all>