I 

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. 

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; AMENDMENT OF 1986 CODE; 

4 TABLE OF CONTENTS. 

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

6 ‘‘Tax Technical Corrections Act of 2009’’. 

7 (b) AMENDMENT OF 1986 CODE.—Except as other8 wise expressly provided, whenever in this Act an amend9 ment or repeal is expressed in terms of an amendment 

10 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 of 

4 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. 

5 SEC. 2. AMENDMENTS RELATING TO AMERICAN RECOVERY 

6 AND REINVESTMENT TAX ACT OF 2009. 

7 (a) AMENDMENT RELATED TO SECTION 1004.— 

8 Paragraph (3) of section 25A(i) is amended by striking 

9 ‘‘Subsection (f)(1)(A) shall be applied’’ and inserting ‘‘For 

10 purposes of determining the Hope Scholarship Credit, sub11 section (f)(1)(A) shall be applied’’. 

12 (b) AMENDMENTS RELATING TO SECTION 1008.— 

13 (1) Paragraph (6) of section 164(b) is amended 

14 by striking subparagraph (E) and by redesignating 

15 subparagraphs (F) and (G) as subparagraphs (E) 

16 and (F), respectively. 

17 (2) Subparagraphs (E) and (F) of section 

18 164(b)(6), as so redesignated, are each amended by 


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1 striking ‘‘This paragraph’’ and inserting ‘‘Subsection 

2 (a)(6)’’. 

3 (c) AMENDMENTS RELATING TO SECTION 1102.— 

4 (1)(A) Subparagraph (A) of section 48(a)(5) is 

5 amended by striking ‘‘which is part’’ and inserting 

6 ‘‘which is an integral part’’. 

7 (B) Clause (i) of section 48(a)(5)(D) is amend8 ed to read as follows: 

9 ‘‘(i) which is tangible property (not in10 cluding a building or its structural compo11 nents),’’. 

12 (2) Subparagraph (D) of section 48(a)(5) is 

13 amended by striking the period at the end of clause 

14 (ii) and inserting ‘‘, and’’, and by adding at the end 

15 the following new clause: 

16 ‘‘(iii) which is acquired by the tax17 payer and the original use of which com18 mences with the taxpayer.’’. 

19 (d) AMENDMENT RELATING TO SECTION 1104.— 

20 Subparagraph (A) of section 48(d)(3) is amended by in21 serting ‘‘or alternative minimum taxable income’’ after 

22 ‘‘includible in the gross income’’. 

23 (e) AMENDMENT RELATING TO SECTION 1121.— 

24 Paragraph (1) of section 25C(c) is amended by striking 

25 ‘‘2000’’ and inserting ‘‘2009’’. 


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1 (f) AMENDMENTS RELATING TO SECTION 1141.— 

2 (1) Subsection (f) of section 30D is amended— 

3 (A) by inserting ‘‘(determined without re4 gard to subsection (c))’’ before the period at the 

5 end of paragraph (1), and 

6 (B) by inserting ‘‘(determined without re7 gard to subsection (c))’’ before the period at the 

8 end of paragraph (2). 

9 (2) Paragraph (3) of section 30D(f) is amended 

10 by adding at the end the following: ‘‘For purposes 

11 of subsection (c), property to which this paragraph 

12 applies shall be treated as of a character subject to 

13 an allowance for depreciation.’’ 

14 (g) AMENDMENTS RELATING TO SECTION 1142.— 

15 (1) Subsection (b) of section 38 is amended by 

16 striking ‘‘plus’’ at the end of paragraph (34) and in17 serting a comma, by striking the period at the end 

18 of paragraph (35) and inserting ‘‘, plus’’, and by 

19 adding at the end the following new paragraph: 

20 ‘‘(36) the portion of the qualified plug-in elec21 tric vehicle credit to which section 30(c)(1) applies.’’. 

22 (2)(A) Subsection (e) of section 30 is amend23 ed— 


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1 (i) by inserting ‘‘(determined without re2 gard to subsection (c))’’ before the period at the 

3 end of paragraph (1), and 

4 (ii) by inserting ‘‘(determined without re5 gard to subsection (c))’’ before the period at the 

6 end of paragraph (2). 

7 (B) Paragraph (3) of section 30(e) is amended 

8 by adding at the end the following: ‘‘For purposes 

9 of subsection (c), property to which this paragraph 

10 applies shall be treated as of a character subject to 

11 an allowance for depreciation.’’ 

12 (h) AMENDMENT RELATING TO SECTION 1251.— 

13 Subparagraph (B) of section 1374(d)(7) is amended by 

14 striking ‘‘7th taxable year’’ and inserting ‘‘7th year’’. 

15 (i) AMENDMENT RELATING TO SECTION 1521.—The 

16 second sentence of section 54F(e) is amended by striking 

17 ‘‘subsection (d)(4)’’ and inserting ‘‘paragraphs (2) and (4) 

18 of subsection (d)’’. 

19 (j) AMENDMENTS RELATED TO SECTION 1541.— 

20 (1) Paragraph (2) of section 853A(a) is amend21 ed by inserting ‘‘(determined after the application of 

22 this section)’’ before the comma at the end. 

23 (2) Subsection (a) of section 853A is amend24 ed— 


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1 (A) by striking ‘‘with respect to credits’’ 

2 and inserting ‘‘with respect to some or all of 

3 the credits’’, and 

4 (B) by inserting ‘‘(determined without re5 gard to this section and sections 54(c), 54A(c), 

6 54AA(c), and 1397E(c))’’ after ‘‘credits allow7 able’’. 

8 (3) Subsection (b) of section 853A is amended 

9 to read as follows: 

10 ‘‘(b) EFFECT OF ELECTION.—If the election provided 

11 in subsection (a) is in effect with respect to any credits 

12 for any taxable year— 

13 ‘‘(1) the regulated investment company— 

14 ‘‘(A) shall not be allowed such credits, 

15 ‘‘(B) shall include in gross income (as in16 terest) for such taxable year the amount which 

17 would have been so included with respect to 

18 such credits had the application of this section 

19 not been elected, 

20 ‘‘(C) shall increase earnings and profits by 

21 the amount so included, and 

22 ‘‘(D) shall be treated as making one or 

23 more distributions of money with respect to its 

24 stock equal to the amount of such credits on 

25 the date or dates during such taxable year (on 


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1 or after the applicable date for such credit) se2 lected by the company, and 

3 ‘‘(2) each shareholder of such investment com4 pany shall— 

5 ‘‘(A) be treated as receiving such share6 holder’s proportionate share of any distribution 

7 of money which is treated as made by such in8 vestment company under paragraph (1)(D), and 

9 ‘‘(B) be allowed credits against the tax im10 posed by this chapter equal to the amount of 

11 such distribution, subject to the provisions of 

12 this title applicable to the credit involved.’’. 

13 (4) Subsection (c) of section 853A is amended 

14 to read as follows: 

15 ‘‘(c) NOTICE TO SHAREHOLDERS.—The amount 

16 treated as a distribution of money received by a share17 holder under subsection (b)(2)(A) (and as credits allowed 

18 to such shareholder under subsection (b)(2)(B)) shall not 

19 exceed the amount so designated by the regulated invest20 ment company in a notice delivered to such shareholder. 

21 Except as otherwise provided by the Secretary, such notice 

22 shall be written notice mailed to its shareholders not later 

23 than 60 days after the close of its taxable year.’’. 

24 (5) Clause (ii) of section 853A(e)(1)(A) is 

25 amended by inserting ‘‘other than a qualified bond 


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1 described in section 54AA(g)’’ after ‘‘as defined in 

2 section 54AA(d))’’. 

3 (k) AMENDMENTS RELATING TO SECTION 1603.— 

4 (1) Paragraphs (1) and (2) of section 1603(a) 

5 of the American Recovery and Reinvestment Tax 

6 Act of 2009 are each amended by striking ‘‘is placed 

7 in service’’ and inserting ‘‘is originally placed in 

8 service by such person’’. 

9 (2) Paragraph (1) of section 1603(d) of such 

10 Act is amended— 

11 (A) by striking ‘‘(within the meaning of 

12 section 45 of such Code)’’, and 

13 (B) by inserting before the period at the 

14 end the following: ‘‘which would (but for section 

15 48(d)(1) of such Code) be eligible for credit 

16 under section 45 of such Code (determined 

17 without regard to subsection (a)(2)(B) there18 of)’’. 

19 (3) Subsection (f) of section 1603 of such Act 

20 is amended— 

21 (A) by striking the second sentence and in22 serting the following: ‘‘In applying such rules, 

23 any increase in tax under chapter 1 of such 

24 Code by reason of the property being disposed 

25 of (or otherwise ceasing to be specified energy 


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1 property) shall be imposed on the person to 

2 whom the grant was made.’’, 

3 (B) by striking ‘‘In making grants under’’ 

4 and inserting the following: 

5 ‘‘(1) IN GENERAL.—In making grants under’’, 

6 and 

7 (C) by adding at the end following new 

8 paragraph: 

9 ‘‘(2) SPECIAL RULES.— 

10 ‘‘(A) RECAPTURE OF EXCESSIVE GRANT

11 AMOUNTS.—If the amount of a grant made 

12 under this section exceeds the amount allowable 

13 as a grant under this section, such excess shall 

14 be recaptured under paragraph (1) as if the 

15 property to which such grant relates were dis16 posed of immediately after such grant was 

17 made. 

18 ‘‘(B) GRANT INFORMATION NOT TREATED

19 AS RETURN INFORMATION.—For purposes of 

20 section 6103 of the Internal Revenue Code of 

21 1986, in no event shall any of the following be 

22 treated as return information: 

23 ‘‘(i) The amount of a grant made 

24 under subsection (a). 


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1 ‘‘(ii) The identity of the person to 

2 whom the grant was made. 

3 ‘‘(iii) A description of the property 

4 with respect to which the grant was made. 

5 ‘‘(iv) The fact and amount of any re6 capture. 

7 ‘‘(v) The content of any report re8 quired by the Secretary of the Treasury to 

9 be filed in connection with the grant.’’. 

10 (4) Subsection (g) of section 1603 of such Act 

11 is amended— 

12 (A) by redesignating paragraphs (1) 

13 through (4) as subparagraphs (A) through (D), 

14 respectively, 

15 (B) by moving such subparagraphs (as so 

16 redesignated) 2 ems to the right, 

17 (C) by striking ‘‘paragraph (1), (2), or 

18 (3)’’ in subparagraph (D) (as so redesignated) 

19 and inserting ‘‘subparagraphs (A), (B), or (C)’’, 

20 (D) by striking ‘‘The Secretary’’ and in21 serting the following: 

22 ‘‘(1) IN GENERAL.—Except as provided in para23 graph (2), the Secretary’’, and 

24 (E) by adding at the end the following new 

25 paragraph: 


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1 ‘‘(2) EXCEPTION WHERE PROPERTY USED IN

2 UNRELATED TRADE OR BUSINESS.— 

3 ‘‘(A) IN GENERAL.—Paragraph (1) shall 

4 not apply to any person or entity described 

5 therein to the extent the grant is with respect 

6 to unrelated trade or business property. 

7 ‘‘(B) UNRELATED TRADE OR BUSINESS

8 PROPERTY.—For purposes of this paragraph, 

9 the term ‘unrelated trade or business property’ 

10 means any property with respect to which sub11 stantially all of the income derived therefrom by 

12 an organization described in section 511(a)(2) 

13 of the Internal Revenue Code of 1986 is subject 

14 to tax under section 511 of such Code. 

15 ‘‘(C) INFORMATION WITH RESPECT TO

16 PASS-THRUS.—In the case of a partnership or 

17 other pass-thru entity, partners or other holders 

18 of an equity or profits interest must provide to 

19 such partnership or entity such information as 

20 the Secretary may require to carry out the pur21 poses of this subsection.’’. 

22 (l) AMENDMENT RELATING TO SECTION 2202.— 

23 (1) Subparagraph (A) of section 2202(b)(1) of 

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1 vestment Act of 2009 is amended by inserting ‘‘po2 litical subdivision of a State,’’ after ‘‘any State,’’. 

3 (2) Section 2202 of division B of the American 

4 Recovery and Reinvestment Act of 2009 is amended 

5 by adding at the end the following new subsection: 

6 ‘‘(e) TREATMENT OF POSSESSIONS.— 

7 ‘‘(1) PAYMENTS TO POSSESSIONS.— 

8 ‘‘(A) MIRROR CODE POSSESSION.—The 

9 Secretary of the Treasury shall pay to each pos10 session of the United States with a mirror code 

11 tax system amounts equal to the loss to that 

12 possession by reason of credits allowed under 

13 subsection (a) with respect to taxable years be14 ginning in 2009. Such amounts shall be deter15 mined by the Secretary of the Treasury based 

16 on information provided by the government of 

17 the respective possession. 

18 ‘‘(B) OTHER POSSESSIONS.—The Sec19 retary of the Treasury shall pay to each posses20 sion of the United States which does not have 

21 a mirror code tax system amounts estimated by 

22 the Secretary of the Treasury as being equal to 

23 the aggregate benefits that would have been 

24 provided to residents of such possession by rea25 son of credits allowed under subsection (a) for 


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1 taxable years beginning in 2009 if a mirror 

2 code tax system had been in effect in such pos3 session. The preceding sentence shall not apply 

4 with respect to any possession of the United 

5 States unless such possession has a plan, which 

6 has been approved by the Secretary of the 

7 Treasury, under which such possession will 

8 promptly distribute such payments to the resi9 dents of such possession. 

10 ‘‘(2) COORDINATION WITH CREDIT ALLOWED

11 AGAINST UNITED STATES INCOME TAXES.—No cred12 it shall be allowed against United States income 

13 taxes for any taxable year under this section to any 

14 person— 

15 ‘‘(A) to whom a credit is allowed against 

16 taxes imposed by the possession by reason of 

17 the credit allowed under subsection (a) for such 

18 taxable year, or 

19 ‘‘(B) who is eligible for a payment under 

20 a plan described in paragraph (1)(B) with re21 spect to such taxable year. 

22 ‘‘(3) DEFINITIONS AND SPECIAL RULES.— 

23 ‘‘(A) POSSESSION OF THE UNITED

24 STATES.—For purposes of this subsection, the 

25 term ‘possession of the United States’ includes 


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1 the Commonwealth of Puerto Rico and the 

2 Commonwealth of the Northern Mariana Is3 lands. 

4 ‘‘(B) MIRROR CODE TAX SYSTEM.—For 

5 purposes of this subsection, the term ‘mirror 

6 code tax system’ means, with respect to any 

7 possession of the United States, the income tax 

8 system of such possession if the income tax li9 ability of the residents of such possession under 

10 such system is determined by reference to the 

11 income tax laws of the United States as if such 

12 possession were the United States. 

13 ‘‘(C) TREATMENT OF PAYMENTS.—For 

14 purposes of section 1324(b)(2) of title 31, 

15 United States Code, the payments under this 

16 subsection shall be treated in the same manner 

17 as a refund due from the credit allowed under 

18 section 36A of the Internal Revenue Code of 

19 1986 (as added by this Act).’’. 

20 (m) CLERICAL AMENDMENTS.— 

21 (1) AMENDMENT RELATING TO SECTION

22 1131.—Paragraph (2) of section 45Q(d) is amended 

23 by striking ‘‘Administrator of the Environmental 

24 Protection Agency’’ and all that follows through 

25 ‘‘shall establish’’ and inserting ‘‘Administrator of the 


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1 Environmental Protection Agency, the Secretary of 

2 Energy, and the Secretary of the Interior, shall es3 tablish’’. 

4 (2) AMENDMENTS RELATING TO SECTION

5 3001.— 

6 (A) Subsection (g) of section 35 is amend7 ed by striking ‘‘section 3002(a) of the Health 

8 Insurance Assistance for the Unemployed Act 

9 of 2009’’ and inserting ‘‘section 3001(a) of title 

10 III of division B of the American Recovery and 

11 Reinvestment Act of 2009’’. 

12 (B) Section 139C is amended by striking 

13 ‘‘section 3002 of the Health Insurance Assist14 ance for the Unemployed Act of 2009’’ and in15 serting ‘‘section 3001 of title III of division B 

16 of the American Recovery and Reinvestment 

17 Act of 2009’’. 

18 (C) Section 6432 is amended— 

19 (i) by striking ‘‘section 3002(a) of the 

20 Health Insurance Assistance for the Un21 employed Act of 2009’’ in subsection (a) 

22 and inserting ‘‘section 3001(a) of title III 

23 of division B of the American Recovery 

24 and Reinvestment Act of 2009’’, and 


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1 (ii) by striking ‘‘section 3002(a)(1)(A) 

2 of such Act’’ in subsection (c)(3) and in3 serting ‘‘section 3001(a)(1)(A) of title III 

4 of division B of the American Recovery 

5 and Reinvestment Act of 2009’’. 

6 (D) Subsection (a) of section 6720C is 

7 amended by striking ‘‘section 3002(a)(2)(C) of 

8 the Health Insurance Assistance for the Unem9 ployed Act of 2009’’ and inserting ‘‘section 

10 3001(a)(2)(C) of title III of division B of the 

11 American Recovery and Reinvestment Act of 

12 2009’’. 

13 (n) EFFECTIVE DATE.—The amendments made by 

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

15 of the American Recovery and Reinvestment Tax Act of 

16 2009 to which they relate. 

17 SEC. 3. AMENDMENTS RELATING TO ENERGY IMPROVE18 MENT AND EXTENSION ACT OF 2008. 

19 (a) AMENDMENT RELATING TO SECTION 108.—Sub20 paragraph (E) of section 45K(g)(2) is amended to read 

21 as follows: 

22 ‘‘(E) COORDINATION WITH SECTION 45.— 

23 No credit shall be allowed with respect to any 

24 coke or coke gas which is manufactured using 

25 steel industry fuel (as defined in section 


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1 45(c)(7)) as feedstock if a credit is allowed to 

2 any taxpayer under section 45 with respect to 

3 the production of such fuel.’’. 

4 (b) AMENDMENT RELATING TO SECTION 113.— 

5 Paragraph (1) of section 113(b) of the Energy Improve6 ment and Extension Act of 2008 is amended by adding 

7 at the end the following new subparagraph: 

8 ‘‘(F) TRUST FUND.—The term ‘Trust 

9 Fund’ means the Black Lung Disability Trust 

10 Fund established under section 9501 of the In11 ternal Revenue Code of 1986.’’. 

12 (c) AMENDMENTS RELATING TO SECTION 306.— 

13 (1) Clause (ii) of section 168(i)(18)(A) is 

14 amended by striking ‘‘10 years’’ and inserting ‘‘16 

15 years’’. 

16 (2) Clause (ii) of section 168(i)(19)(A) is 

17 amended by striking ‘‘10 years’’ and inserting ‘‘16 

18 years’’. 

19 (d) AMENDMENT RELATING TO SECTION 308.— 

20 Clause (i) of section 168(m)(2)(B) is amended by striking 

21 ‘‘section 168(k)’’ and inserting ‘‘subsection (k) (deter22 mined without regard to paragraph (4) thereof)’’. 

23 (e) AMENDMENT RELATING TO SECTION 402.—Sub24 paragraph (A) of section 907(f)(4) is amended by striking 

25 ‘‘this subsection shall be applied’’ and all that follows 


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1 through the period at the end and inserting the following: 

2 ‘‘this subsection, as in effect on the day before the date 

3 of the enactment of the Energy Improvement and Exten4 sion Act of 2008, shall apply to unused oil and gas extrac5 tion taxes carried from such unused credit year to a tax6 able year beginning after December 31, 2008.’’. 

7 (f) AMENDMENTS RELATING TO SECTION 403.— 

8 (1) Subsection (c) of section 1012 is amend9 ed— 

10 (A) by striking ‘‘FUNDS’’ in the heading 

11 for paragraph (2) and inserting ‘‘REGULATED

12 INVESTMENT COMPANIES’’, 

13 (B) by striking ‘‘FUND’’ in the heading for 

14 paragraph (2)(B), and 

15 (C) by striking ‘‘fund’’ each place it ap16 pears in paragraph (2) and inserting ‘‘regulated 

17 investment company’’. 

18 (2) Paragraph (1) of section 1012(d) is amend19 ed— 

20 (A) by striking ‘‘December 31, 2010’’ and 

21 inserting ‘‘December 31, 2011’’, and 

22 (B) by striking ‘‘an open-end fund’’ and 

23 inserting ‘‘a regulated investment company’’. 

24 (3) Paragraph (3) of section 1012(d) is amend25 ed to read as follows: 


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1 ‘‘(3) SEPARATE ACCOUNTS; ELECTION FOR

2 TREATMENT AS SINGLE ACCOUNT.— 

3 ‘‘(A) IN GENERAL.—Rules similar to the 

4 rules of subsection (c)(2) shall apply for pur5 poses of this subsection. 

6 ‘‘(B) AVERAGE BASIS FOR PRE-2012

7 STOCK.—Notwithstanding paragraph (1), in the 

8 case of an election under rules similar to the 

9 rules of subsection (c)(2)(B) with respect to 

10 stock held in connection with a dividend rein11 vestment plan, the average basis method is per12 missible with respect to all such stock without 

13 regard to the date of the acquisition of such 

14 stock.’’. 

15 (4) Subsection (g) of section 6045 is amended 

16 by adding at the end the following new paragraph: 

17 ‘‘(6) SPECIAL RULE FOR CERTAIN STOCK HELD

18 IN CONNECTION WITH DIVIDEND REINVESTMENT

19 PLAN.—For purposes of this subsection, stock ac20 quired before January 1, 2012, in connection with a 

21 dividend reinvestment plan shall be treated as stock 

22 described in clause (ii) of paragraph (3)(C) (unless 

23 the broker with respect to such stock elects not to 

24 have this paragraph apply with respect to such 

25 stock).’’. 


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1 (g) CLERICAL AMENDMENTS.— 

2 (1) AMENDMENT RELATING TO SECTION 108.— 

3 Paragraph (2) of section 45(b) is amended by strik4 ing ‘‘$3 amount’’ and inserting ‘‘$2 amount’’. 

5 (2) AMENDMENT RELATING TO SECTION 706.— 

6 The heading for paragraph (1) of section 165(h) is 

7 amended by striking ‘‘$100’’ and inserting ‘‘DOL8 LAR’’. 

9 (h) EFFECTIVE DATE.—The amendments made by 

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

11 of the Energy Improvement and Extension Act of 2008 

12 to which they relate. 

13 SEC. 4. AMENDMENTS RELATING TO TAX EXTENDERS AND 

14 ALTERNATIVE MINIMUM TAX RELIEF ACT OF 

15 2008. 

16 (a) AMENDMENT RELATING TO SECTION 208.—Sub17 section (b) of section 208 of the Tax Extenders and Alter18 native Minimum Tax Relief Act of 2008 is amended to 

19 read as follows: 

20 ‘‘(b) EFFECTIVE DATE.— 

21 ‘‘(1) IN GENERAL.—The amendment made by 

22 subsection (a) shall take effect on January 1, 2008. 

23 Notwithstanding the preceding sentence, such 

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1 nal Revenue Code of 1986 for any payment made 

2 before October 4, 2008. 

3 ‘‘(2) AMOUNTS WITHHELD ON OR BEFORE

4 DATE OF ENACTMENT.—In the case of a regulated 

5 investment company— 

6 ‘‘(A) which makes a distribution after De7 cember 31, 2007, and before October 4, 2008, 

8 and 

9 ‘‘(B) which would (but for the second sen10 tence of paragraph (1)) have been required to 

11 withhold with respect to such distribution under 

12 section 1445 of such Code, 

13 such investment company shall not be liable to any 

14 person to whom such distribution was made for any 

15 amount so withheld and paid over to the Secretary 

16 of the Treasury.’’. 

17 (b) AMENDMENTS RELATING TO SECTION 305.— 

18 Paragraphs (7)(B) and (8)(D) of section 168(e) are each 

19 amended by inserting ‘‘which is not qualified leasehold im20 provement property’’ after ‘‘Property described in this 

21 paragraph’’. 

22 (c) AMENDMENTS RELATING TO SECTION 801.— 

23 (1) Subparagraph (A) of section 457A(b)(2) is 

24 amended to read as follows: 


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1 ‘‘(A) foreign persons with respect to whom 

2 such income is not— 

3 ‘‘(i) effectively connected with the con4 duct of a trade or business within the 

5 United States, or 

6 ‘‘(ii) subject to a comprehensive for7 eign income tax, and’’. 

8 (2) Subparagraph (B) of section 457A(b)(2) is 

9 amended to read as follows: 

10 ‘‘(B) organizations which are exempt from 

11 tax under this title (other than any organization 

12 with respect to which such income is unrelated 

13 business taxable income (as defined in section 

14 512) subject to tax under section 511).’’. 

15 (3)(A) Subparagraph (A) of section 457A(d)(3) 

16 is amended by striking ‘‘except that such term’’ and 

17 inserting the following: ‘‘except that— 

18 ‘‘(i) such term’’. 

19 (B) Subparagraph (A) of section 

20 457A(d)(3), as amended by this Act, is amend21 ed by striking the period at the end of clause 

22 (i) and inserting ‘‘, and’’, and by adding at the 

23 end the following new clause: 

24 ‘‘(ii) whether compensation is treated 

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1 feiture shall be determined under sub2 section (d)(1).’’. 

3 (4) Paragraph (5) of section 457A(d) is amend4 ed— 

5 (A) by striking ‘‘paragraphs (5) and (6)’’ 

6 and inserting ‘‘paragraph (5)’’, and 

7 (B) by inserting ‘‘and, to the extent pro8 vided by the Secretary, subsections (b) and (c) 

9 of section 414’’ before ‘‘shall apply’’. 

10 (5) Subsection (d) of section 457A is amended 

11 by adding at the end the following new paragraph: 

12 ‘‘(6) SERVICE PROVIDER.—The term ‘service 

13 provider’ has the meaning given such term in the 

14 regulations under section 409A, determined without 

15 regard to method of accounting.’’. 

16 (6) Subsection (d) of section 801 of the Tax 

17 Extenders and Alternative Minimum Relief Act of 

18 2008 is amended— 

19 (A) by striking ‘‘paragraph (4)’’ in para20 graph (3) and inserting ‘‘paragraph (3)’’, and 

21 (B) by striking ‘‘paragraph (4) or (5)’’ in 

22 paragraph (5) and inserting ‘‘paragraph (3) or 

23 (4)’’. 

24 (d) CLERICAL AMENDMENTS.— 


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1 (1) AMENDMENT RELATING TO SECTION 306.— 

2 Paragraph (5) of section 168(b) is amended by 

3 striking ‘‘(2)(C)’’ and inserting ‘‘(2)(D)’’. 

4 (2) AMENDMENTS RELATING TO SECTION

5 706.— 

6 (A) Paragraph (2) of section 1033(h) is 

7 amended by inserting ‘‘is’’ before 

8 ‘‘compulsorily’’. 

9 (B) Subclause (II) of section 

10 172(b)(1)(F)(ii) is amended by striking ‘‘sub11 section (h)(3)(C)(i)’’ and inserting ‘‘section 

12 165(h)(3)(C)(i)’’. 

13 (3) AMENDMENT RELATING TO SECTION 709.— 

14 Subsection (k) of section 143 is amended by redesig15 nating the second paragraph (12) (relating to special 

16 rules for residences destroyed in Federally declared 

17 disasters) as paragraph (13). 

18 (4) AMENDMENT RELATING TO SECTION 712.— 

19 Section 712 of the Tax Extenders and Alternative 

20 Minimum Tax Relief Act of 2008 is amended by 

21 striking ‘‘section 702(c)(1)(A)’’ and inserting ‘‘sec22 tion 702(b)(1)(A)’’. 

23 (e) EFFECTIVE DATE.—The amendments made by 

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


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1 of the Tax Extenders and Alternative Minimum Tax Relief 

2 Act of 2008 to which they relate. 

3 SEC. 5. CLERICAL AMENDMENTS RELATING TO HOUSING 

4 ASSISTANCE TAX ACT OF 2008. 

5 (a) AMENDMENT RELATING TO SECTION 3002.— 

6 Paragraph (1) of section 42(b) is amended by striking 

7 ‘‘For purposes of this section, the term’’ and inserting the 

8 following: ‘‘For purposes of this section— 

9 ‘‘(A) IN GENERAL.—The term’’. 

10 (b) AMENDMENT RELATING TO SECTION 3081.— 

11 Clause (iv) of section 168(k)(4)(E) is amended by striking 

12 ‘‘adjusted minimum tax’’ and inserting ‘‘adjusted net min13 imum tax’’. 

14 (c) AMENDMENT RELATING TO SECTION 3092.— 

15 Subsection (b) of section 121 is amended by redesignating 

16 the second paragraph (4) (relating to exclusion of gain al17 located to nonqualified use) as paragraph (5). 

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

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

20 of the Housing Assistance Tax Act of 2008 to which they 

21 relate. 


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1 SEC. 6. AMENDMENTS AND PROVISION RELATING TO HE2 ROES EARNINGS ASSISTANCE AND RELIEF 

3 TAX ACT OF 2008. 

4 (a) AMENDMENT RELATING TO SECTION 106.— 

5 Paragraph (2) of section 106(c) of the Heroes Earnings 

6 Assistance and Relief Tax Act of 2008 is amended by 

7 striking ‘‘substituting for’’ and inserting ‘‘substituting 

8 ‘June 17, 2008’ for’’. 

9 (b) PROVISION RELATING TO SECTION 111.—For 

10 purposes of section 45P(b)(1) of the Internal Revenue 

11 Code of 1986, section 3401(h)(2) of such Code shall be 

12 treated as in effect with respect to amounts paid after the 

13 date of the enactment of the Heroes Earnings Assistance 

14 and Relief Tax Act of 2008. 

15 (c) AMENDMENT RELATING TO SECTION 114.— 

16 Paragraph (1) of section 125(h) is amended by inserting 

17 ‘‘(and shall not fail to be treated as an accident or health 

18 plan under section 105)’’ before ‘‘merely’’. 

19 (d) CLERICAL AMENDMENT RELATING TO SECTION

20 301.—Paragraph (2) of section 877(e) is amended by 

21 striking ‘‘subparagraph (A) or (B) of’’. 

22 (e) EFFECTIVE DATE.—The amendments made by 

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

24 of the Heroes Earnings Assistance and Relief Tax Act of 

25 2008 to which they relate. 


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1 SEC. 7. AMENDMENTS RELATING TO ECONOMIC STIMULUS 

2 ACT OF 2008. 

3 (a) AMENDMENTS RELATING TO SECTION 101.— 

4 Paragraph (2) of section 6213(g) is amended— 

5 (1) by striking ‘‘32, or 6428’’ in subparagraph 

6 (L) and inserting ‘‘or 32’’, and 

7 (2) by striking ‘‘and’’ at the end of subpara8 graph (M), by striking the period at the end of sub9 paragraph (N) and inserting ‘‘, and’’, and by insert10 ing after subparagraph (N) the following new sub11 paragraph: 

12 ‘‘(O) an omission of a correct TIN re13 quired under section 6428(h) (relating to 2008 

14 recovery rebates for individuals) to be included 

15 on a return.’’. 

16 (b) CLERICAL AMENDMENT RELATING TO SECTION

17 103.—Subclause (IV) of section 168(k)(2)(B)(i) is amend18 ed by striking ‘‘clauses also apply’’ and inserting ‘‘clause 

19 also applies’’. 

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

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

22 of the Economic Stimulus Act of 2008 to which they re23 late. 


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1 SEC. 8. AMENDMENTS RELATING TO TAX TECHNICAL COR2 RECTIONS ACT OF 2007. 

3 (a) AMENDMENT RELATING TO SECTION 4(c).— 

4 Paragraph (1) of section 911(f) is amended by adding at 

5 the end the following flush sentence: 

6 ‘‘For purposes of this paragraph, the amount ex7 cluded under subsection (a) shall be reduced by the 

8 aggregate amount of any deductions or exclusions 

9 disallowed under subsection (d)(6) with respect to 

10 such excluded amount.’’. 

11 (b) CLERICAL AMENDMENT RELATING TO SECTION

12 11(g).—Clause (iv) of section 56(g)(4)(C) is amended by 

13 striking ‘‘a cooperative described in section 927(a)(4)’’ 

14 and inserting ‘‘an organization to which part I of sub15 chapter T (relating to tax treatment of cooperatives) ap16 plies which is engaged in the marketing of agricultural or 

17 horticultural products’’. 

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

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

20 of the Tax Technical Corrections Act of 2007 to which 

21 they relate. 

22 SEC. 9. AMENDMENTS RELATING TO ENERGY TAX INCEN23 TIVES ACT OF 2005. 

24 (a) AMENDMENT RELATING TO SECTION 1341.— 

25 Subparagraph (B) of section 30D(h)(5) is amended by inVerDate Nov 24 2008 03:21 Dec 03, 2009 Jkt 089200 PO 00000 Frm 00028 Fmt 6652 Sfmt 6201 E:\BILLS\H4169.IH H4169

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1 serting ‘‘(determined without regard to subsection (g))’’ 

2 before the period at the end. 

3 (b) AMENDMENT RELATING TO SECTION 1342.— 

4 Paragraph (1) of section 30C(e) is amended to read as 

5 follows: 

6 ‘‘(1) REDUCTION IN BASIS.—For purposes of 

7 this subtitle, the basis of any property for which a 

8 credit is allowable under subsection (a) shall be re9 duced by the amount of such credit so allowed (de10 termined without regard to subsection (d)).’’. 

11 (c) EFFECTIVE DATE.—The amendment made by 

12 this section shall take effect as if included in the provision 

13 of the Energy Tax Incentives Act of 2005 to which it re14 lates. 

15 SEC. 10. OTHER CLERICAL CORRECTIONS. 

16 (a) Subparagraph (B) of section 25A(i)(5) is amend17 ed by inserting ‘‘30, 30B,’’ after ‘‘25D,’’ 

18 (b) Paragraph (8) of section 30B(h) is amended by 

19 striking ‘‘vehicle)., except that’’ and inserting ‘‘vehicle), 

20 except that’’. 

21 (c) Subparagraph (A) of section 38(c)(2) is amended 

22 by striking ‘‘credit credit’’ and inserting ‘‘credit’’. 

23 (d) Section 46 is amended by adding ‘‘, and’’ at the 

24 end of paragraph (4). 


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1 (e) Clause (i) of section 54A(d)(2)(A) is amended by 

2 striking ‘‘100 percent or more’’ and inserting ‘‘100 per3 cent’’. 

4 (f) Paragraph (5) of section 55(e) is amended by 

5 striking ‘‘38(c)(3)(B)’’ and inserting ‘‘38(c)(5)(B)’’. 

6 (g) Paragraph (2) of section 125(h) is amended by 

7 striking ‘‘means, any’’ and inserting ‘‘means any’’. 

8 (h) Clause (i) of section 163(h)(4)(E) is amended— 

9 (1) by striking ‘‘Veterans Administration’’ and 

10 inserting ‘‘Department of Veterans Affairs’’, and 

11 (2) by striking ‘‘Rural Housing Administra12 tion’’ and inserting ‘‘Rural Housing Service’’. 

13 (i) Subsection (i) of section 904 is amended by insert14 ing ‘‘25D,’’ after ‘‘25B,’’. 

15 (j) Subsections (e)(3)(B) and (f)(7)(B) of section 

16 4943 are each amended by striking ‘‘January 1, 1970’’ 

17 and inserting ‘‘January 1, 1971’’. 

18 (k) Subsection (b) of section 6072 is amended by 

19 striking ‘‘6011(e)(2)’’ and inserting ‘‘6011(c)(2)’’. 

20 (l) Subparagraph (A) of section 6211(b)(4) is amend21 ed by striking ‘‘53(e),’’ and all that follows through 

22 ‘‘6428,’’ and inserting ‘‘53(e), 168(k)(4), 6428,’’. 

23 (m) Subsection (d) of section 6104 is amended by re24 designating the second paragraph (6) (relating to disclo25 sure of reports by Internal Revenue Service) and third 


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1 paragraph (6) (relating to application to nonexempt chari2 table trusts and nonexempt private foundations) as para3 graphs (7) and (8), respectively. 

4 (n) Section 9802 is amended by redesignating the 

5 second subsection (f) (relating to genetic information of 

6 a fetus or embryo) as subsection (g). 

Æ 


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