I 

108TH CONGRESS 

1ST SESSION H. R. 3654

To amend the Internal Revenue Code of 1986 to make technical corrections, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 8, 2003

Mr. THOMAS (for himself and Mr. RANGEL) 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.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE; ETC. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Tax Technical Corrections Act of 2003’’. 

6 (b) AMENDMENT OF 1986 CODE.—Except as other7 wise expressly provided, whenever in this Act an amend8 ment or repeal is expressed in terms of an amendment 

9 to, or repeal of, a section or other provision, the reference 
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1 shall be considered to be made to a section or other provi2 sion of the Internal Revenue Code of 1986. 

3 (c) TABLE OF CONTENTS.—The table of contents for 

4 this Act is as follows:

Sec. 1. Short title; etc. 

Sec. 2. Amendments related to Jobs and Growth Tax Relief Reconciliation Act 

of 2003. 

Sec. 3. Amendments related to Job Creation and Worker Assistance Act of 

2002. 

Sec. 4. Amendments related to Economic Growth and Tax Relief Reconciliation 

Act of 2001. 

Sec. 5. Amendment related to Victims of Terrorism Tax Relief Act of 2001. 

Sec. 6. Amendments related to Community Renewal Tax Relief Act of 2000. 

Sec. 7. Amendments related to Taxpayer Relief Act of 1997. 

Sec. 8. Amendment related to Small Business Job Protection Act of 1996. 

Sec. 9. Clerical amendments.

5 SEC. 2. AMENDMENTS RELATED TO JOBS AND GROWTH 

6 TAX RELIEF RECONCILIATION ACT OF 2003. 

7 (a) AMENDMENTS RELATED TO SECTION 302 OF

8 THE ACT.—

9 (1) Clause (i) of section 1(h)(1)(D) is amended 

10 by inserting ‘‘(determined without regard to para11 graph (11))’’ after ‘‘net capital gain’’. 

12 (2) Subclause (I) of section 1(h)(11)(B)(iii) is 

13 amended—

14 (A) by striking ‘‘section 246(c)(1)’’ and in15 serting ‘‘section 246(c)’’, 

16 (B) by striking ‘‘120-day period’’ and in17 serting ‘‘121-day period’’, and 

18 (C) by striking ‘‘90-day period’’ and insert19 ing ‘‘91-day period’’. 
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1 (3) Clause (ii) of section 1(h)(11)(D) is amend2 ed by striking ‘‘an individual’’ and inserting ‘‘a tax3 payer to whom this section applies’’. 

4 (4)(A) Subparagraph (B) of section 854(b)(1) 

5 is amended—

6 (i) by striking clauses (iii) and (iv), and 

7 (ii) by amending clause (i) to read as fol8 lows: 

9 ‘‘(i) IN GENERAL.—In any case in 

10 which—

11 ‘‘(I) a dividend is received from a 

12 regulated investment company (other 

13 than a dividend to which subsection 

14 (a) applies), 

15 ‘‘(II) such investment company 

16 meets the requirements of section 

17 852(a) for the taxable year during 

18 which it paid such dividend, and 

19 ‘‘(III) the qualified dividend in20 come of such investment company for 

21 such taxable year is less than 95 per22 cent of its gross income, 

23 then, in computing qualified dividend in24 come, there shall be taken into account 

25 only that portion of such dividend des-
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1 ignated by the regulated investment com2 pany.’’. 

3 (B) Subparagraph (C) of section 854(b)(1) is 

4 amended to read as follows: 

5 ‘‘(C) LIMITATIONS.—

6 ‘‘(i) SUBPARAGRAPH (A).—The aggre7 gate amount which may be designated as 

8 dividends under subparagraph (A) shall 

9 not exceed the aggregate dividends received 

10 by the company for the taxable year. 

11 ‘‘(ii) SUBPARAGRAPH (B).—The aggre12 gate amount which may be designated as 

13 qualified dividend income under subpara14 graph (B) shall not exceed the sum of—

15 ‘‘(I) the qualified dividend in16 come of the company for the taxable 

17 year, and 

18 ‘‘(II) the amount of any earnings 

19 and profits which were distributed by 

20 the company for such taxable year in 

21 order to comply with the requirements 

22 of section 852(a)(2)(B) and accumu23 lated in a taxable year with respect to 

24 which this part did not apply.’’. 
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1 (C) Paragraph (2) of section 854(b) is amended 

2 by striking ‘‘as a dividend for purposes of the max3 imum rate under section 1(h)(11) and’’ and insert4 ing ‘‘as qualified dividend income for purposes of 

5 section 1(h)(11) and as dividends for purposes of’’. 

6 (D) Paragraph (5) of section 854(b) is amend7 ed to read as follows: 

8 ‘‘(5) QUALIFIED DIVIDEND INCOME.—For pur9 poses of this subsection, the term ‘qualified dividend 

10 income’ has the meaning given such term by section 

11 1(h)(11)(B).’’. 

12 (E) Paragraph (2) of section 857(c) is amended 

13 to read as follows: 

14 ‘‘(2) SECTION (1)(h)(11).—

15 ‘‘(A) IN GENERAL.—In any case in 

16 which—

17 ‘‘(i) a dividend is received from a real 

18 estate investment trust (other than a cap19 ital gain dividend), and 

20 ‘‘(ii) such trust meets the require21 ments of section 856(a) for the taxable 

22 year during which it paid such dividend,

23 then, in computing qualified dividend income, 

24 there shall be taken into account only that por-
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1 tion of such dividend designated by the real es2 tate investment trust. 

3 ‘‘(B) LIMITATION.—The aggregate amount 

4 which may be designated as qualified dividend 

5 income under subparagraph (A) shall not ex6 ceed the sum of—

7 ‘‘(i) the qualified dividend income of 

8 the trust for the taxable year, 

9 ‘‘(ii) the excess of—

10 ‘‘(I) the sum of the real estate 

11 investment trust taxable income com12 puted under section 857(b)(2) for the 

13 preceding taxable year and the income 

14 subject to tax by reason of the appli15 cation of the regulations under section 

16 337(d) for such preceding taxable 

17 year, over 

18 ‘‘(II) the sum of the taxes im19 posed on the trust for such preceding 

20 taxable year under section 857(b)(1) 

21 and by reason of the application of 

22 such regulations, and 

23 ‘‘(iii) the amount of any earnings and 

24 profits which were—
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1 ‘‘(I) distributed by the trust for 

2 such taxable year in order to comply 

3 with the requirements of section 

4 857(a)(2)(B), and 

5 ‘‘(II) accumulated in a taxable 

6 year with respect to which this part 

7 did not apply. 

8 ‘‘(C) NOTICE TO SHAREHOLDERS.—The 

9 amount of any distribution by a real estate in10 vestment trust which may be taken into account 

11 as qualified dividend income shall not exceed 

12 the amount so designated by the trust in a writ13 ten notice to its shareholders mailed not later 

14 than 60 days after the close of its taxable year. 

15 ‘‘(D) QUALIFIED DIVIDEND INCOME.—For 

16 purposes of this paragraph, the term ‘qualified 

17 dividend income’ has the meaning given such 

18 term by section 1(h)(11)(B).’’. 

19 (F) With respect to any taxable year of a regu20 lated investment company or real estate investment 

21 trust ending on or before November 30, 2003, the 

22 period for providing notice of the qualified dividend 

23 amount to shareholders under sections 854(b)(2) 

24 and 857(c)(2)(C) of the Internal Revenue Code of 

25 1986, as amended by this section, shall not expire 
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1 before the date on which the statement under sec2 tion 6042(c) of such Code is required to be fur3 nished with respect to the last calendar year begin4 ning in such taxable year. 

5 (5) Paragraph (2) of section 302(f) of the Jobs 

6 and Growth Tax Relief Reconciliation Act of 2003 is 

7 amended to read as follows: 

8 ‘‘(2) PASS-THRU ENTITIES.—In the case of a 

9 pass-thru entity described in subparagraph (A), (B), 

10 (C), (D), (E), or (F) of section 1(h)(10) of the In11 ternal Revenue Code of 1986, as amended by this 

12 Act, the amendments made by this section shall 

13 apply to taxable years ending after December 31, 

14 2002; except that dividends received by such an enti15 ty on or before such date shall not be treated as 

16 qualified dividend income (as defined in section 

17 1(h)(11)(B) of such Code, as added by this Act).’’. 

18 (b) EFFECTIVE DATE.—The amendments made by 

19 subsection (a) shall take effect as if included in section 

20 302 of the Jobs and Growth Tax Relief Reconciliation Act 

21 of 2003. 

22 SEC. 3. AMENDMENTS RELATED TO JOB CREATION AND 

23 WORKER ASSISTANCE ACT OF 2002.

24 (a) AMENDMENTS RELATED TO SECTION 101 OF

25 THE ACT.—
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1 (1) Subparagraph (D) of section 168(k)(2) is 

2 amended by adding at the end the following new 

3 clauses: 

4 ‘‘(iii) SYNDICATION.—For purposes of 

5 subparagraph (A)(ii), if—

6 ‘‘(I) property is originally placed 

7 in service after September 10, 2001, 

8 by the lessor of such property, 

9 ‘‘(II) such property is sold by 

10 such lessor or any subsequent pur11 chaser within 3 months after the date 

12 such property was originally placed in 

13 service, and

14 ‘‘(III) the user of such property 

15 after the last sale during such 3-

16 month period remains the same as 

17 when such property was originally 

18 placed in service, 

19 such property shall be treated as originally 

20 placed in service not earlier than the date 

21 of such last sale. 

22 ‘‘(iv) LIMITATIONS RELATED TO

23 USERS AND RELATED PARTIES.—The term 

24 ‘qualified property’ shall not include any 

25 property if—
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1 ‘‘(I) the user of such property (as 

2 of the date on which such property is 

3 originally placed in service) or a per4 son which is related (within the mean5 ing of section 267(b) or 707(b)) to 

6 such user or to the taxpayer had a 

7 written binding contract in effect for 

8 the acquisition of such property at 

9 any time before September 11, 2001, 

10 or 

11 ‘‘(II) in the case of property 

12 manufactured, constructed, or pro13 duced for such user’s or person’s own 

14 use, the manufacture, construction, or 

15 production of such property began at 

16 any time before September 11, 

17 2001.’’. 

18 (2) Clause (ii) of section 168(k)(2)(D) is 

19 amended by inserting ‘‘clause (iii) and’’ before ‘‘sub20 paragraph (A)(ii)’’.

21 (b) AMENDMENTS RELATED TO SECTION 102 OF

22 THE ACT.—

23 (1) Subparagraph (H) of section 172(b)(1) is 

24 amended by striking ‘‘a taxpayer which has’’. 
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1 (2) In the case of a net operating loss for a tax2 able year ending during 2001 or 2002—

3 (A) an application under section 6411(a) 

4 of the Internal Revenue Code of 1986 with re5 spect to such loss shall not fail to be treated as 

6 timely filed if filed before November 1, 2002, 

7 (B) any election made under section 

8 172(b)(3) of such Code may (notwithstanding 

9 such section) be revoked before November 1, 

10 2002, and 

11 (C) any election made under section 172(j) 

12 of such Code shall (notwithstanding such sec13 tion) be treated as timely made if made before 

14 November 1, 2002. 

15 (3) Section 102(c)(2) of the Job Creation and 

16 Worker Assistance Act of 2002 (Public Law 107–

17 147) is amended by striking ‘‘before January 1, 

18 2003’’ and inserting ‘‘after December 31, 1990’’. 

19 (4)(A) Subclause (I) of section 56(d)(1)(A)(i) is 

20 amended by striking ‘‘attributable to carryovers’’. 

21 (B) Subclause (I) of section 56(d)(1)(A)(ii) is 

22 amended—

23 (i) by striking ‘‘for taxable years’’ and in24 serting ‘‘from taxable years’’, and 
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1 (ii) by striking ‘‘carryforwards’’ and insert2 ing ‘‘carryovers’’. 

3 (c) AMENDMENTS RELATED TO SECTION 301 OF

4 THE ACT.—

5 (1) Subparagraph (D) of section 1400L(a)(2) is 

6 amended—

7 (A) by striking ‘‘subchapter B’’ and insert8 ing ‘‘subchapter A’’, and 

9 (B) in clause (ii), by striking ‘‘subpara10 graph (B)’’ and inserting ‘‘this paragraph’’. 

11 (2) Subparagraph (D) of section 1400L(b)(2) is 

12 amended by inserting ‘‘, and clause (iv) thereof shall 

13 be applied by substituting ‘qualified New York Lib14 erty Zone property’ for ‘qualified property’ ’’ before 

15 the period at the end. 

16 (3) Subsection (c) of section 1400L is amended 

17 by adding at the end the following new paragraph: 

18 ‘‘(5) ELECTION OUT.—For purposes of this 

19 subsection, rules similar to the rules of section 

20 168(k)(2)(C)(iii) shall apply.’’. 

21 (4) Paragraph (2) of section 1400L(f) is 

22 amended by inserting before the period ‘‘, deter23 mined without regard to subparagraph (C)(i) there24 of’’. 
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1 (d) AMENDMENT RELATED TO SECTION 405 OF THE

2 ACT.—The last sentence of section 4006(a)(3)(E)(iii)(IV) 

3 of the Employee Retirement Income Security Act of 1974 

4 (29 U.S.C. 1306(a)(3)(E)(iii)(IV)) is amended—

5 (1) by inserting ‘‘or this subparagraph’’ after 

6 ‘‘this clause’’ both places it appears, and 

7 (2) by inserting ‘‘(other than sections 4005, 

8 4010, 4011, and 4043)’’ after ‘‘subsections’’. 

9 (e) AMENDMENT RELATED TO SECTION 411 OF THE

10 ACT.—Subparagraph (B) of section 411(c)(2) of the Job 

11 Creation and Worker Assistance Act of 2002 is amended 

12 by striking ‘‘Paragraph (2)’’ and inserting ‘‘Paragraph 

13 (1)’’. 

14 (f) EFFECTIVE DATE.—The amendments made by 

15 this section shall take effect as if included in the provisions 

16 of the Job Creation and Worker Assistance Act of 2002 

17 to which they relate. 

18 SEC. 4. AMENDMENTS RELATED TO ECONOMIC GROWTH 

19 AND TAX RELIEF RECONCILIATION ACT OF 

20 2001. 

21 (a) AMENDMENT RELATED TO SECTION 401 OF THE

22 ACT.—Clause (i) of section 530(d)(2)(C) is amended by 

23 striking ‘‘higher’’ after ‘‘qualified’’. 

24 (b) AMENDMENTS RELATED TO SECTION 611 OF

25 THE ACT.—
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1 (1) Paragraph (3) of section 45A(c) is amended 

2 by inserting ‘‘, except that the base period taken 

3 into account for purposes of such adjustment shall 

4 be the calendar quarter beginning October 1, 1993’’ 

5 before the period at the end. 

6 (2) Subparagraph (A) of section 415(d)(4) is 

7 amended by adding at the end the following new 

8 sentence: ‘‘This subparagraph shall also apply for 

9 purposes of any provision of this title that provides 

10 for adjustments in accordance with the method con11 tained in this subsection, except to the extent pro12 vided in such provision.’’. 

13 (c) AMENDMENT RELATED TO SECTION 614 OF THE

14 ACT.—Clause (ii) of section 4972(c)(6)(A) is amended to 

15 read as follows: 

16 ‘‘(ii) the amount of contributions de17 scribed in section 401(m)(4)(A), or’’. 

18 (d) AMENDMENT RELATED TO SECTION 637 OF THE

19 ACT.—Section 408(p)(6)(A)(i) is amended by adding at 

20 the end the following new sentence: ‘‘For purposes of the 

21 preceding sentence, amounts described in section 

22 6051(a)(3) shall be determined without regard to section 

23 3401(a)(3).’’. 
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1 (e) AMENDMENT RELATED TO SECTION 641 OF THE

2 ACT.—Subparagraph (B) of section 403(a)(4) is amended 

3 to read as follows: 

4 ‘‘(B) CERTAIN RULES MADE APPLICA5 BLE.—The rules of paragraphs (2) through (7) 

6 and (9) of section 402(c) and section 402(f) 

7 shall apply for purposes of subparagraph (A).’’. 

8 (f) EFFECTIVE DATE.—The amendments made by 

9 this section shall take effect as if included in the provisions 

10 of the Economic Growth and Tax Relief Reconciliation Act 

11 of 2001 to which they relate. 

12 SEC. 5. AMENDMENT RELATED TO VICTIMS OF TERRORISM 

13 TAX RELIEF ACT OF 2001. 

14 (a) AMENDMENT RELATED TO SECTION 201 OF THE

15 ACT.—Subparagraph (A) of section 6103(i)(7) is amended 

16 by adding at the end the following new clause: 

17 ‘‘(v) TAXPAYER IDENTITY.—For pur18 poses of this subparagraph, a taxpayer’s

19 identity shall not be treated as taxpayer 

20 return information.’’. 

21 (b) EFFECTIVE DATE.—The amendment made by 

22 subsection (a) shall take effect as if included in section 

23 201 of the Victims of Terrorism Tax Relief Act of 2001. 
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1 SEC. 6. AMENDMENTS RELATED TO COMMUNITY RENEWAL 

2 TAX RELIEF ACT OF 2000. 

3 (a) AMENDMENTS RELATED TO SECTION 401 OF

4 THE ACT.—

5 (1) Subsection (c) of section 1234B is amended 

6 by adding at the end the following new sentence: 

7 ‘‘The Secretary may prescribe regulations regarding 

8 the status of contracts the values of which are deter9 mined directly or indirectly by reference to any index 

10 which becomes (or ceases to be) a narrow-based se11 curity index (as defined for purposes of section 

12 1256(g)(6)).’’. 

13 (2) Paragraph (6) of section 1256(g) is amend14 ed by adding at the end the following new sentence: 

15 ‘‘The Secretary may prescribe regulations regarding 

16 the status of options the values of which are deter17 mined directly or indirectly by reference to any index 

18 which becomes (or ceases to be) a narrow-based se19 curity index (as so defined).’’. 

20 (b) EFFECTIVE DATE.—The amendments made by 

21 subsection (a) shall take effect as if included in section 

22 401 of the Community Renewal Tax Relief Act of 2000. 
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1 SEC. 7. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT 

2 OF 1997. 

3 (a) AMENDMENT RELATED TO SECTION 211 OF THE

4 ACT.—Subparagraph (B) of section 529(c)(5) is amended 

5 to read as follows: 

6 ‘‘(B) TREATMENT OF DESIGNATION OF

7 NEW BENEFICIARY.—The taxes imposed by 

8 chapters 12 and 13 shall apply to a transfer by 

9 reason of a change in the designated beneficiary 

10 under the program (or a rollover to the account 

11 of a new beneficiary) unless the new beneficiary 

12 is—

13 ‘‘(i) assigned to the same generation 

14 as (or a higher generation than) the old 

15 beneficiary (determined in accordance with 

16 section 2651), and 

17 ‘‘(ii) a member of the family of the 

18 old beneficiary.’’. 

19 (b) AMENDMENT RELATED TO SECTION 213 OF THE

20 ACT.—Clause (iii) of section 530(d)(4)(B) is amended by 

21 striking ‘‘account holder’’ and inserting ‘‘designated bene22 ficiary’’. 

23 (c) AMENDMENTS RELATED TO SECTION 1001 OF

24 THE ACT.—

25 (1) Paragraph (2) of section 1259(c) is amend26 ed by striking ‘‘The term ‘constructive sale’ shall not 
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1 include any contract’’ and inserting ‘‘A taxpayer 

2 shall not be treated as having made a constructive 

3 sale solely because the taxpayer enters into a con4 tract’’. 

5 (2) Subparagraphs (A) and (B)(i) of section 

6 1259(c)(3) are each amended by striking ‘‘be treated 

7 as a constructive sale’’ and inserting ‘‘cause a con8 structive sale’’. 

9 (3) Clause (i) of section 1259(c)(3)(A) is 

10 amended by striking ‘‘before the end of’’ and insert11 ing ‘‘on or before’’. 

12 (4) Clause (ii) of section 1259(c)(3)(B) is 

13 amended by striking ‘‘substantially similar’’. 

14 (5) Subclause (I) of section 1259(c)(3)(B)(ii) is 

15 amended to read as follows: 

16 ‘‘(I) which would (but for this 

17 subparagraph) cause the requirement 

18 of subparagraph (A)(iii) not to be met 

19 with respect to the transaction de20 scribed in clause (i) of this subpara21 graph,’’. 

22 (6) Subclause (II) of such section is amended 

23 by inserting ‘‘on or’’ before ‘‘before the 30th day’’. 

24 (7) The heading for subparagraph (B) of sec25 tion 1259(c)(3) is amended by striking ‘‘POSITIONS
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1 WHICH ARE REESTABLISHED’’ and inserting ‘‘CER2 TAIN CLOSED TRANSACTIONS WHERE RISK OF LOSS

3 ON APPRECIATED FINANCIAL POSITION DIMIN4 ISHED’’. 

5 (d) AMENDMENTS RELATED TO SECTION 1015 OF

6 THE ACT.—

7 (1) Section 246(c)(1)(A) is amended by striking 

8 ‘‘90-day period’’ and inserting ‘‘91-day period’’. 

9 (2) Section 246(c)(2)(B) is amended—

10 (A) by striking ‘‘180-day period’’ and in11 serting ‘‘181-day period’’, and 

12 (B) by striking ‘‘90-day period’’ and in13 serting ‘‘91-day period’’. 

14 (e) AMENDMENT RELATED TO SECTION 1031 OF

15 THE ACT.—Section 4261(e)(4) is amended by adding at 

16 the end the following new subparagraph: 

17 ‘‘(D) SPECIAL RULE FOR AMOUNTS PAID

18 FOR DOMESTIC SEGMENTS BEGINNING AFTER

19 2002.—If an amount is paid during a calendar 

20 year for a domestic segment beginning in a 

21 later calendar year, then the rate of tax under 

22 subsection (b) on such amount shall be the rate 

23 in effect for the calendar year in which such 

24 amount is paid.’’
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1 (f) AMENDMENTS RELATED TO SECTION 1053 OF

2 THE ACT.—

3 (1) Section 901(k)(1)(A)(i) is amended by 

4 striking ‘‘30-day period’’ and inserting ‘‘31-day pe5 riod’’. 

6 (2) Section 901(k)(3)(B) is amended—

7 (A) by striking ‘‘90-day period’’ and in8 serting ‘‘91-day period’’, and 

9 (B) by striking ‘‘30-day period’’ and in10 serting ‘‘31-day period’’. 

11 (g) EFFECTIVE DATE.—

12 (1) IN GENERAL.—Except as provided in para13 graph (2), the amendments made by this section 

14 shall take effect as if included in the provisions of 

15 the Taxpayer Relief Act of 1997 to which they re16 late. 

17 (2) AMENDMENTS RELATED TO SECTION

18 1031.—The amendment made by subsection (e) shall 

19 apply to segments beginning after December 31, 

20 2002.

21 SEC. 8. AMENDMENT RELATED TO SMALL BUSINESS JOB 

22 PROTECTION ACT OF 1996. 

23 (a) AMENDMENT RELATED TO SECTION 1307.—Sub24 section (b) of section 1377 (relating to post-termination 
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1 transition period) is amended by adding at the end the 

2 following new paragraph: 

3 ‘‘(3) SPECIAL RULES FOR AUDIT RELATED

4 POST-TERMINATION TRANSITION PERIODS.—

5 ‘‘(A) NO APPLICATION TO CARRYOVERS.—

6 Paragraph (1)(B) shall not apply for purposes 

7 of section 1366(d)(3). 

8 ‘‘(B) LIMITATION ON APPLICATION TO DIS9 TRIBUTIONS.—Paragraph (1)(B) shall apply to 

10 a distribution described in section 1371(e) only 

11 to the extent that the amount of such distribu12 tion does not exceed the aggregate increase (if 

13 any) in the accumulated adjustments account 

14 (within the meaning of section 1368(e)) by rea15 son of the adjustments referred to in such para16 graph.’’. 

17 (b) EFFECTIVE DATE.—The amendment made by 

18 this section shall take effect as if included in section 1307 

19 of the Small Business Job Protection Act of 1996. 

20 SEC. 9. CLERICAL AMENDMENTS. 

21 (a) Subclause (II) of section 1(g)(7)(B)(ii) is amend22 ed by striking ‘‘10 percent.’’ and inserting ‘‘10 percent’’. 

23 (b) Section 1(h)(6)(A)(ii) is amended—

24 (1) in subclause (I), by striking ‘‘(5)(B)’’ and 

25 inserting ‘‘(4)(B)’’, and 
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1 (2) in subclause (II), by striking ‘‘(5)(A)’’ and 

2 inserting ‘‘(4)(A)’’. 

3 (c) Section 72(f) is amended by striking ‘‘Economic 

4 Growth and Tax Relief Reconciliation Act of 2001’’ and 

5 inserting ‘‘Economic Growth and Tax Relief Reconcili6 ation Act of 2001)’’. 

7 (d) Clause (ii) of section 168(k)(2)(D) is amended—

8 (1) by inserting ‘‘is’’ after ‘‘if property’’, and 

9 (2) by striking ‘‘is’’ in subclause (I). 

10 (e) The heading for subparagraph (F) of section 

11 168(k)(2) is amended by striking ‘‘MINIUMUM’’ and insert12 ing ‘‘MINIMUM’’. 

13 (f) Section 246A(b)(1) is amended by striking ‘‘sec14 tion 243(c)(4)’’ and inserting ‘‘section 243(d)(4)’’. 

15 (g) Section 403(b)(7)(A)(ii) is amended by striking 

16 ‘‘section 3121(a)(1)(D)’’ and inserting ‘‘section 

17 3121(a)(5)(D)’’. 

18 (h) Section 408(a)(1) is amended by striking 

19 ‘‘457(e)(16)’’ and inserting ‘‘457(e)(16),’’. 

20 (i) Paragraph (2) of section 408(n) is amended by 

21 striking ‘‘section 101(6)’’ and inserting ‘‘paragraph (6) or 

22 (7) of section 101’’. 

23 (j) Section 416(i)(1)(A) is amended in the matter fol24 lowing clause (iii) by striking ‘‘in the case of plan years’’ 

25 and inserting ‘‘In the case of plan years’’. 
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1 (k) The item relating to section 1234B in the table 

2 of sections for part IV of subchapter P of chapter 1 is 

3 amended to read as follows:

‘‘Sec. 1234B. Gains or losses from securities futures contracts.’’.

4 (l) Subsection (h) of section 1296 is amended by 

5 striking ‘‘paragraphs (2) and (3) of section 851(b)’’ and 

6 inserting ‘‘section 851(b)(2)’’. 

7 (m) The table of sections for part II of subchapter 

8 A of chapter 11 is amended by inserting after the item 

9 relating to section 2010 the following new item:

‘‘Sec. 2011. Credit for State death taxes.’’.

10 (n) The table of sections for subchapter A of chapter 

11 13 is amended by inserting after the item relating to sec12 tion 2603 the following new item:

‘‘Sec. 2604. Credit for certain State taxes.’’.

13 (o) Subsection (c) of section 4973 is amended by 

14 striking ‘‘subsection (a)(2)’’ and inserting ‘‘subsection 

15 (a)(3)’’. 

16 (p) Paragraph (4) of section 6103(p) is amended by 

17 striking ‘‘subsection (l)(16) or (17)’’ each place it appears 

18 and inserting ‘‘subsection (l)(16) or (18)’’. 

19 (q) Subsection (c) of section 156 of the Community 

20 Renewal Tax Relief Act of 2000 (114 Stat. 2763A–623) 

21 is amended in the first sentence by inserting ‘‘than’’ after 

22 ‘‘not later’’. 
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1 (r) Paragraph (6) of section 1(a) of Public Law 107–

2 22 shall be applied by substituting ‘‘part VIII’’ for ‘‘part 

3 VII’’ in such paragraph. 

4 (s) Subparagraph (A) of section 1(b)(3) of Public 

5 Law 107–22 shall be applied by substituting ‘‘EDU6 CATIONAL’’ for ‘‘EDUCATION’’ in the matter preceding sub7 paragraph (A) in such section. 

8 (t) Paragraph (1) of section 204(e) of the Railroad 

9 Retirement and Survivors’ Improvement Act of 2001 shall 

10 be applied by substituting ‘‘Section 24(d)(2)(A)(iii)’’ for 

11 ‘‘Section 24(d)(3)(A)(iii)’’ in such paragraph. 

12 (u) Paragraph (2) of section 412(b) of the Economic 

13 Growth and Tax Relief Reconciliation Act of 2001 shall 

14 be applied by substituting ‘‘Section 221(f)(1)’’ for ‘‘Sec15 tion 221(g)(1)’’ in such paragraph. 

16 (v) Subsection (b) of section 531 of the Economic 

17 Growth and Tax Relief Reconciliation Act of 2001 shall 

18 be applied by substituting ‘‘section’’ for ‘‘subsection’’ in 

19 such subsection. 

20 (w) Paragraph (3) of section 619(c) of the Economic 

21 Growth and Tax Relief Reconciliation Act of 2001 shall 

22 be applied by substituting ‘‘after the item relating to sec23 tion 45D’’ for ‘‘at the end’’ in such paragraph. 

24 (x) Paragraph (3) of section 652(b) of the Economic 

25 Growth and Tax Relief Reconciliation Act of 2001 shall 
25

•HR 3654 IH 

1 be applied by inserting ‘‘each place it appears’’ before ‘‘in 

2 the next to last sentence’’ in such paragraph.

Æ