I 

114TH CONGRESS 

2D SESSION H. R. 4891 

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

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 11, 2016 

Mr. BRADY of Texas (for himself and Mr. LEVIN) 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; TABLE OF CONTENTS; ETC. 

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

5 ‘‘Technical Corrections Act of 2016’’. 

6 (b) AMENDMENT.—Except as otherwise expressly 

7 provided, whenever in this Act an amendment or repeal 

8 is expressed in terms of an amendment to, or repeal of, 

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1 ered to be made to a section or other provision of the In2 ternal Revenue Code of 1986. 

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

4 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. 

5 SEC. 2. AMENDMENTS RELATING TO PROTECTING AMERI6 CANS FROM TAX HIKES ACT OF 2015. 

7 (a) AMENDMENT RELATING TO SECTION 105.—Sec8 tion 132(f)(6)(A) is amended by striking the second sen9 tence. 

10 (b) AMENDMENTS RELATING TO SECTION 121.— 

11 Section 41(c) is amended— 

12 (1) by striking paragraph (4), and 

13 (2) by striking the last sentence of paragraph 

14 (5)(C). 

15 (c) AMENDMENTS RELATING TO SECTION 143.— 

16 (1) Section 168(k)(2)(B)(i)(III) is amended by 

17 inserting ‘‘binding’’ before ‘‘contract’’. 

18 (2) Section 168(k)(5)(F) is amended— 


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1 (A) by striking ‘‘(or is grafted to a plant 

2 that has already been planted before such 

3 date)’’, 

4 (B) by inserting ‘‘or grafted’’ after ‘‘which 

5 is planted’’, and 

6 (C) by striking ‘‘(or so grafted)’’ in clauses 

7 (i) and (ii) and inserting ‘‘or grafted’’. 

8 (3) Section 168(k)(6) is amended to read as fol9 lows: 

10 ‘‘(6) PHASE-DOWN.—In the case of qualified 

11 property placed in service by the taxpayer after De12 cember 31, 2017 (December 31, 2018, in the case 

13 of property described in subparagraph (2)(B) or 

14 (C)), paragraph (1)(A) shall be applied by sub15 stituting for ‘50 percent’— 

16 ‘‘(A) ‘40 percent’ in the case of— 

17 ‘‘(i) property placed in service in 2018 

18 (other than property described in subpara19 graph (2)(B) or (C)), and 

20 ‘‘(ii) property described in subpara21 graph (2)(B) or (C) which is placed in 

22 service in 2019, and 

23 ‘‘(B) ‘30 percent’ in the case of— 


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1 ‘‘(i) property placed in service in 2019 

2 (other than property described in subpara3 graph (2)(B) or (C)), and 

4 ‘‘(ii) property described in subpara5 graph (2)(B) or (C) which is placed in 

6 service in 2020.’’. 

7 (4) Section 168(k)(7) is amended by striking 

8 ‘‘paragraphs (1) and (2)(F)’’ and inserting ‘‘para9 graphs (1), (2)(F), and (4)’’. 

10 (d) AMENDMENTS RELATING TO SECTION 202.— 

11 (1) Section 6722(c)(3)(A) is amended by strik12 ing ‘‘filed’’ in the flush matter at the end and insert13 ing ‘‘furnished’’. 

14 (2) Section 202(e) of the Protecting Americans 

15 from Tax Hikes Act of 2015 is amended by striking 

16 ‘‘provided’’ and inserting ‘‘furnished’’. 

17 (e) AMENDMENTS RELATING TO SECTION 203.— 

18 (1) Section 6109(i)(1)(B) is amended by strik19 ing ‘‘Internal Revenue Service’’ and inserting ‘‘Inter20 nal Revenue Service, a community-based certified ac21 ceptance agent approved by the Secretary,’’. 

22 (2) Section 6109(i)(3) is amended— 

23 (A) in subparagraph (A)— 


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1 (i) by inserting ‘‘ending after the 

2 issuance of such number’’ before the period 

3 at the end of the first sentence, and 

4 (ii) by striking ‘‘on the last day of 

5 such third consecutive taxable year’’ and 

6 inserting ‘‘on the day after the due date 

7 for the return of tax for such third con8 secutive taxable year’’, and 

9 (B) by striking subparagraph (B)(ii) and 

10 inserting the following: 

11 ‘‘(ii) if the individual does not file a 

12 return of tax (or is not included as a de13 pendent on the return of tax of another 

14 taxpayer) for 3 consecutive taxable years 

15 at least one of which ends after December 

16 18, 2015, the due date for the return of 

17 tax for such third consecutive taxable 

18 year.’’. 

19 (3) Section 203(f) of the Protecting Americans 

20 from Tax Hikes Act of 2015 is amended by striking 

21 ‘‘The amendments’’ and inserting ‘‘Except to the ex22 tent provided in section 6109(i)(3) of the Internal 

23 Revenue Code of 1986, the amendments’’. 


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1 (f) AMENDMENTS RELATING TO SECTION 204.—Sec2 tion 204(b) of the Protecting Americans from Tax Hikes 

3 Act of 2015 is amended— 

4 (1) by striking paragraph (2), and 

5 (2) by striking so much as precedes ‘‘amend6 ment made by this section’’ and inserting the fol7 lowing: ‘‘(b) EFFECTIVE DATE.—The’’. 

8 (g) AMENDMENTS RELATING TO SECTION 205.— 

9 (1) Section 24(e)(2) is amended by striking 

10 ‘‘identifying number’’ and inserting ‘‘taxpayer identi11 fication number’’. 

12 (2) Section 205(c) of such Act is amended— 

13 (A) by striking paragraph (2), and 

14 (B) by striking so much as precedes ‘‘shall 

15 apply to any return of tax’’ and inserting the 

16 following: ‘‘(c) EFFECTIVE DATE.—The amend17 ments made by this section’’. 

18 (h) AMENDMENTS RELATING TO SECTION 206.— 

19 Section 206(b) of such Act is amended— 

20 (1) by striking ‘‘Except as provided in para21 graph (2), the amendment’’ in paragraph (1) and in22 serting ‘‘The amendment’’, and 

23 (2) by striking paragraph (2) and redesignating 

24 paragraph (3) as paragraph (2). 


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1 (i) AMENDMENT RELATING TO SECTION 209.—Sec2 tion 209(d)(2) of the Protecting Americans from Tax 

3 Hikes Act of 2015 is amended by striking ‘‘amendment 

4 made by subsection (b)’’ and inserting ‘‘amendments made 

5 by subsections (b) and (c)’’. 

6 (j) AMENDMENTS RELATED TO SECTIONS 102, 206, 

7 207, 208, AND 211.— 

8 (1) Section 25A(b)(1) is amended— 

9 (A) in subparagraph (A) by striking 

10 ‘‘$1,000’’ and inserting ‘‘$2,000’’, and 

11 (B) in subparagraph (B)— 

12 (i) by striking ‘‘50 percent’’ and in13 serting ‘‘25 percent’’, 

14 (ii) by striking ‘‘$1,000’’ and insert15 ing ‘‘$2,000’’, and 

16 (iii) by striking ‘‘the applicable limit’’ 

17 and inserting ‘‘$4,000’’. 

18 (2) Subparagraphs (A) and (C) of section 

19 25A(b)(2) are amended by striking ‘‘2’’ in the head20 ing and text of each subparagraph and inserting 

21 ‘‘4’’. 

22 (3) Section 25A(b)(4) is amended to read as 

23 follows: 


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1 ‘‘(4) RESTRICTIONS ON TAXPAYERS WHO IM2 PROPERLY CLAIMED AMERICAN OPPORTUNITY TAX

3 CREDIT IN PRIOR YEARS.— 

4 ‘‘(A) TAXPAYERS MAKING PRIOR FRAUDU5 LENT OR RECKLESS CLAIMS.— 

6 ‘‘(i) IN GENERAL.—No American Op7 portunity Tax Credit shall be allowed 

8 under this section for any taxable year in 

9 the disallowance period. 

10 ‘‘(ii) DISALLOWANCE PERIOD.—For 

11 purposes of subparagraph (A), the dis12 allowance period is— 

13 ‘‘(I) the period of 10 taxable 

14 years after the most recent taxable 

15 year for which there was a final deter16 mination that the taxpayer’s claim of 

17 the American Opportunity Tax Credit 

18 under this section was due to fraud, 

19 and 

20 ‘‘(II) the period of 2 taxable 

21 years after the most recent taxable 

22 year for which there was a final deter23 mination that the taxpayer’s claim of 

24 the American Opportunity Tax Credit 

25 under this section was due to reckless 


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1 or intentional disregard of rules and 

2 regulations (but not due to fraud). 

3 ‘‘(B) TAXPAYERS MAKING IMPROPER

4 PRIOR CLAIMS.—In the case of a taxpayer who 

5 is denied the American Opportunity Tax Credit 

6 under this section for any taxable year as a re7 sult of the deficiency procedures under sub8 chapter B of chapter 63, no American Oppor9 tunity Tax Credit shall be allowed under this 

10 section for any subsequent taxable year unless 

11 the taxpayer provides such information as the 

12 Secretary may require to demonstrate eligibility 

13 for such credit.’’. 

14 (4) Section 25A(d) is amended to read as fol15 lows: 

16 ‘‘(d) LIMITATIONS BASED ON MODIFIED ADJUSTED

17 GROSS INCOME.— 

18 ‘‘(1) AMERICAN OPPORTUNITY TAX CREDIT.— 

19 The American Opportunity Tax Credit (determined 

20 without regard to this paragraph) shall be reduced 

21 (but not below zero) by the amount which bears the 

22 same ratio to such credit (as so determined) as— 

23 ‘‘(A) the excess of— 

24 ‘‘(i) the taxpayer’s modified adjusted 

25 gross income for such taxable year, over 


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1 ‘‘(ii) $80,000 ($160,000 in the case of 

2 a joint return), bears to 

3 ‘‘(B) $10,000 ($20,000 in the case of a 

4 joint return). 

5 ‘‘(2) LIFETIME LEARNING CREDIT.—The Life6 time Learning Credit (determined without regard to 

7 this paragraph) shall be reduced (but not below 

8 zero) by the amount which bears the same ratio to 

9 such credit (as so determined) as— 

10 ‘‘(A) the excess of— 

11 ‘‘(i) the taxpayer’s modified adjusted 

12 gross income for such taxable year, over 

13 ‘‘(ii) $40,000 ($80,000 in the case of 

14 a joint return), bears to 

15 ‘‘(B) $10,000 ($20,000 in the case of a 

16 joint return). 

17 ‘‘(3) MODIFIED ADJUSTED GROSS INCOME.— 

18 For purposes of this subsection, the term ‘modified 

19 adjusted gross income’ means the adjusted gross in20 come of the taxpayer for the taxable year increased 

21 by any amount excluded from gross income under 

22 section 911, 931, or 933.’’. 

23 (5) Section 25A(f)(1) is amended by adding at 

24 the end the following new subparagraph: 


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1 ‘‘(D) REQUIRED COURSE MATERIALS

2 TAKEN INTO ACCOUNT FOR AMERICAN OPPOR3 TUNITY TAX CREDIT.—For purposes of deter4 mining the American Opportunity Tax Credit, 

5 subparagraph (A) shall be applied by sub6 stituting ‘tuition, fees, and course materials’ for 

7 ‘tuition and fees’.’’. 

8 (6) Section 25A(g)(1) is amended— 

9 (A) by striking ‘‘No credit’’ and inserting 

10 the following: 

11 ‘‘(A) IN GENERAL.—No credit’’, and 

12 (B) by adding at the end the following new 

13 subparagraph: 

14 ‘‘(B) ADDITIONAL IDENTIFICATION RE15 QUIREMENTS WITH RESPECT TO AMERICAN OP16 PORTUNITY TAX CREDIT.— 

17 ‘‘(i) STUDENT.—The requirements of 

18 subparagraph (A) shall not be treated as 

19 met with respect to the American Oppor20 tunity Tax Credit unless the individual’s 

21 taxpayer identification number was issued 

22 on or before the due date for filing the re23 turn of tax for the taxable year. 

24 ‘‘(ii) TAXPAYER.—No American Op25 portunity Tax Credit shall be allowed 


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1 under this section if the taxpayer identi2 fication number of the taxpayer was issued 

3 after the due date for filing the return for 

4 the taxable year. 

5 ‘‘(iii) INSTITUTION.—No American 

6 Opportunity Tax Credit shall be allowed 

7 under this section unless the taxpayer in8 cludes the employer identification number 

9 of any institution to which qualified tuition 

10 and related expenses were paid with re11 spect to the individual.’’. 

12 (7) Section 25A(h) is amended to read as fol13 lows: 

14 ‘‘(h) INFLATION ADJUSTMENT.— 

15 ‘‘(1) IN GENERAL.—In the case of a taxable 

16 year beginning after 2001, the $40,000 and $80,000 

17 amounts in subsection (d)(2) shall each be increased 

18 by an amount equal to— 

19 ‘‘(A) such dollar amount, multiplied by 

20 ‘‘(B) the cost-of-living adjustment deter21 mined under section 1(f)(3) for the calendar 

22 year in which the taxable year begins, deter23 mined by substituting ‘calendar year 2000’ for 

24 ‘calendar year 1992’ in subparagraph (B) 

25 thereof. 


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1 ‘‘(2) ROUNDING.—If any amount as adjusted 

2 under paragraph (1) is not a multiple of $1,000, 

3 such amount shall be rounded to the next lowest 

4 multiple of $1,000.’’. 

5 (8) Section 25A(i) is amended to read as fol6 lows: 

7 ‘‘(i) PORTION OF AMERICAN OPPORTUNITY TAX

8 CREDIT MADE REFUNDABLE.—40 percent of so much of 

9 the credit allowed under subsection (a) as is attributable 

10 to the American Opportunity Tax Credit (determined after 

11 application of subsection (d) and without regard to this 

12 paragraph and section 26(a)) shall be treated as a credit 

13 allowable under subpart C (and not allowed under sub14 section (a)). The preceding sentence shall not apply to any 

15 taxpayer for any taxable year if such taxpayer is a child 

16 to whom subsection (g) of section 1 applies for such tax17 able year.’’. 

18 (9) The heading for section 25A is amended by 

19 striking ‘‘HOPE’’ and inserting ‘‘AMERICAN OP20 PORTUNITY’’. 

21 (10) The item relating to section 25A in the 

22 table of contents for subpart A of part IV of sub23 chapter A of chapter 1 is amended to read as fol24 lows: 

‘‘Sec. 25A. American Opportunity and Lifetime Learning credits.’’. 


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1 (11) The heading for section 25A(b) is amend2 ed by striking ‘‘HOPE SCHOLARSHIP CREDIT’’ and 

3 inserting ‘‘AMERICAN OPPORTUNITY TAX CREDIT’’. 

4 (12) The heading for section 25A(b)(2) is 

5 amended by striking ‘‘HOPE SCHOLARSHIP CREDIT’’ 

6 and inserting ‘‘AMERICAN OPPORTUNITY TAX CRED7 IT’’. 

8 (13) The heading for section 25A(c)(2)(A) is 

9 amended by striking ‘‘HOPE SCHOLARSHIP’’ and in10 serting ‘‘AMERICAN OPPORTUNITY TAX CREDIT’’. 

11 (14) Section 25A, as amended by the preceding 

12 provisions of this Act, is amended by striking ‘‘Hope 

13 Scholarship Credit’’ each place it appears in the text 

14 and inserting ‘‘American Opportunity Tax Credit’’. 

15 (15) The heading for section 529(c)(3)(B)(v) is 

16 amended by striking ‘‘HOPE’’ and inserting ‘‘AMER17 ICAN OPPORTUNITY’’. 

18 (16) The heading for section 530(d)(2)(C) is 

19 amended by striking ‘‘HOPE’’ and inserting ‘‘AMER20 ICAN OPPORTUNITY’’. 

21 (17) Section 6211(b)(4)(A), as amended by this 

22 Act, is amended by striking ‘‘subsection (i)(5)’’ and 

23 inserting ‘‘subsection (i)’’. 

24 (18) Section 6213(g)(2)(Q) is amended to read 

25 as follows: 


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1 ‘‘(Q) an omission of information required 

2 by section 25A(b)(4)(B) or an entry on the re3 turn claiming the American Opportunity Tax 

4 Credit for a taxable year for which such credit 

5 is disallowed under section 25A(b)(4)(A).’’. 

6 (19) Section 207(b)(1) of the Protecting Ameri7 cans from Tax Hikes Act of 2015 is amended by 

8 striking ‘‘the American opportunity tax credit under 

9 section 25A(i) of such Code’’ and inserting ‘‘the 

10 American Opportunity Tax Credit under section 25A 

11 of such Code’’. 

12 (k) AMENDMENT RELATING TO SECTION 311.—The 

13 last sentence of section 355(h)(2)(B) is amended by strik14 ing ‘‘80 percent’’ both places it appears and inserting ‘‘at 

15 least 80 percent’’. 

16 (l) AMENDMENTS RELATING TO SECTION 322.— 

17 (1) Section 897(k)(2) is amended— 

18 (A) by striking so much of subparagraph 

19 (B) as precedes ‘‘amounts realized by the quali20 fied shareholder’’ and inserting the following: 

21 ‘‘(B) EXCEPTION.—In the case of a quali22 fied shareholder with 1 or more applicable in23 vestors— 

24 ‘‘(i) subparagraph (A)(i) shall not 

25 apply to the applicable percentage of the 


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1 stock of the real estate investment trust 

2 held by the qualified shareholder, and 

3 ‘‘(ii) the applicable percentage of the’’, 

4 and 

5 (B) by adding at the end the following new 

6 subparagraph: 

7 ‘‘(F) APPLICABLE PERCENTAGE.—For 

8 purposes of subparagraph (B), the term ‘appli9 cable percentage’ means the percentage of the 

10 value of the interests (other than interests held 

11 solely as a creditor) in the qualified shareholder 

12 held by applicable investors.’’. 

13 (2) Section 897(k)(2)(E) is amended by strik14 ing ‘‘and (C)’’ and inserting ‘‘and (D)’’. 

15 (3) Section 897(k)(3)(B)(i) is amended by 

16 striking so much as precedes ‘‘for a reduced rate of 

17 withholding’’ and inserting the following: 

18 ‘‘(i) which— 

19 ‘‘(I) is eligible for benefits under 

20 the comprehensive income tax treaty 

21 described in subparagraph (A)(i)(I), 

22 but only if the dividends article of 

23 such treaty imposes conditions on the 

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1 dends paid by a real estate investment 

2 trust, and 

3 ‘‘(II) is eligible under such trea4 ty’’. 

5 (4) Section 897(k)(3)(B)(ii) is amended— 

6 (A) by inserting ‘‘and’’ at the end of sub7 clause (II), and 

8 (B) by striking ‘‘United States corpora9 tion’’ in subclause (III) and inserting ‘‘domestic 

10 corporation’’. 

11 (5) Section 322 of the Protecting Americans 

12 from Tax Hikes Act of 2015 is amended by striking 

13 subsections (b)(2) and (c)(3), and the Internal Rev14 enue Code of 1986 shall be applied as if such sub15 sections, and amendments made thereby, had never 

16 been enacted. 

17 (6) Section 322(c)(2) of such Act is amended 

18 by striking ‘‘take effect on’’ and inserting the fol19 lowing: ‘‘apply with respect to testing periods (as de20 fined in section 897(h)(4)(D) of the Internal Rev21 enue Code of 1986) ending on or after’’. 

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

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

24 of the Protecting Americans from Tax Hikes Act of 2015 

25 to which they relate. 


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1 SEC. 3. AMENDMENT RELATING TO CONSOLIDATED APPRO2 PRIATIONS ACT, 2016. 

3 (a) AMENDMENT RELATING TO SECTION 305 OF DI4 VISION P.—Section 199(c)(3)(C)(i) is amended by striking 

5 ‘‘under subsection (d)(9)(B)’’ and inserting ‘‘(as defined 

6 in subsection (d)(9)(B))’’. 

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

8 this section shall take effect as if included in section 305 

9 of division P of the Consolidated Appropriations Act, 

10 2016. 

11 SEC. 4. AMENDMENTS RELATING TO FIXING AMERICA’S 

12 SURFACE TRANSPORTATION ACT. 

13 (a) AMENDMENTS RELATING TO SECTION 32101.— 

14 Section 7345(e)(1) is amended— 

15 (1) by striking ‘‘or the Tax Court’’ and insert16 ing ‘‘, or against the Commissioner in the Tax 

17 Court,’’, and 

18 (2) by adding at the end the following: ‘‘For 

19 purposes of the preceding sentence, the court first 

20 acquiring jurisdiction over such an action shall have 

21 sole jurisdiction.’’. 

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

23 this section shall take effect as if included in section 

24 32101 of the Fixing America’s Surface Transportation 

25 Act. 


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1 SEC. 5. AMENDMENTS RELATING TO SURFACE TRANSPOR2 TATION AND VETERANS HEALTH CARE 

3 CHOICE IMPROVEMENT ACT OF 2015. 

4 (a) AMENDMENT RELATING TO SECTION 2004.— 

5 Section 6662(k) is amended to read as follows: 

6 ‘‘(k) INCONSISTENT ESTATE BASIS REPORTING.— 

7 For purposes of this section, there is an ‘inconsistent es8 tate basis’ if the adjusted basis of property (to which sec9 tion 1014(f) applies) claimed on a return exceeds the 

10 amount that would have been so claimed if the basis of 

11 such property had been properly determined under such 

12 section.’’. 

13 (b) AMENDMENTS RELATING TO SECTION 2008.— 

14 Section 9503(e)(2) is amended— 

15 (1) by striking ‘‘per gallon’’ in subparagraph 

16 (C) and inserting ‘‘per energy equivalent of a gallon 

17 of diesel (as defined in section 4041(a)(2)(D))’’, and 

18 (2) by striking ‘‘per gallon’’ in subparagraph 

19 (D) and inserting ‘‘per energy equivalent of a gallon 

20 of gasoline (as defined in section 4041(a)(2)(C))’’. 

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

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

23 of the Surface Transportation and Veterans Health Care 

24 Choice Improvement Act of 2015 to which they relate. 


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1 SEC. 6. AMENDMENTS RELATING TO STEPHEN BECK, JR., 

2 ABLE ACT OF 2014. 

3 (a) AMENDMENTS RELATING TO SECTION 208.— 

4 Section 208(h) of the Stephen Beck, Jr., ABLE Act of 

5 2014 is amended— 

6 (1) by striking so much as precedes ‘‘made by 

7 this section’’ and inserting the following: 

8 ‘‘(h) EFFECTIVE DATE.— 

9 ‘‘(1) IN GENERAL.—Except as provided in para10 graph (2), the amendments’’, 

11 (2) by inserting ‘‘, and statements required to 

12 be furnished,’’ after ‘‘returns required to be filed’’, 

13 and 

14 (3) by adding at the end the following new 

15 paragraph: 

16 ‘‘(2) SUBSECTION (c).—The amendment made 

17 by subsection (c) shall apply to returns or claims for 

18 refund filed after December 31, 2014.’’. 

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

20 this section shall take effect as if included in section 208 

21 of the Stephen Beck, Jr., ABLE Act of 2014. 

22 SEC. 7. AMENDMENT RELATING TO AMERICAN TAXPAYER 

23 RELIEF ACT OF 2012. 

24 (a) AMENDMENT RELATING TO SECTION 104.—Sec25 tion 6211(b)(4)(A) is amended by striking ‘‘subsection 

26 (i)(6)’’ and inserting ‘‘subsection (i)(5)’’. 


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

2 this section shall take effect as if included in section 104 

3 of the American Taxpayer Relief Act of 2012. 

4 SEC. 8. AMENDMENT RELATING TO UNITED STATES–KOREA 

5 FREE TRADE AGREEMENT IMPLEMENTATION 

6 ACT. 

7 (a) AMENDMENT RELATING TO SECTION 501.—Sec8 tion 501(b) of the United States–Korea Free Trade 

9 Agreement Implementation Act is amended by striking 

10 ‘‘returns required to be filed’’ and inserting ‘‘documents 

11 prepared’’. 

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

13 this section shall take effect as if included in section 501 

14 of the United States–Korea Free Trade Agreement Imple15 mentation Act. 

16 SEC. 9. CLERICAL CORRECTIONS. 

17 (a) Section 24(d) is amended by redesignating para18 graph (5) as paragraph (3). 

19 (b)(1) Section 42(f)(5)(B)(ii)(I) is amended by strik20 ing ‘‘(d)(6)(C)’’ and inserting ‘‘(d)(6)(B)’’. 

21 (2) Section 42(k)(2)(B) is amended by striking 

22 ‘‘(d)(6)(B)’’ and inserting ‘‘(d)(6)(C)’’. 

23 (3) Section 42(d)(4)(C)(i) is amended by striking ‘‘as 

24 defined in paragraph (5)(C)’’ and inserting ‘‘as defined 

25 in paragraph (5)(B)(ii)’’. 


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1 (4) Section 42(m)(1)(B)(ii)(III) is amended by strik2 ing ‘‘as defined in subsection (d)(5)(C)’’ and inserting ‘‘as 

3 defined in subsection (d)(5)(B)(ii)’’. 

4 (c) Section 48(a)(6)(B) is amended by striking 

5 ‘‘property energy property’’ and inserting ‘‘energy prop6 erty’’. 

7 (d) Section 58(a)(2)(A) is amended by striking 

8 ‘‘461(j)’’ and inserting ‘‘461(k)’’. 

9 (e) Section 139E(c)(3) is amended by striking 

10 ‘‘2013’’ and inserting ‘‘2014’’. 

11 (f) Section 168(e)(3)(C)(i) is amended by striking 

12 ‘‘and’’. 

13 (g) Section 199 is amended by striking so much of 

14 subsection (a) as precedes ‘‘There shall be allowed’’ and 

15 inserting ‘‘(a) ALLOWANCE OF DEDUCTION.—’’. 

16 (h) The second sentence of section 355(h)(2)(B) is 

17 amended by striking ‘‘of assets’’. 

18 (i)(1) Section 461 is amended by redesignating the 

19 second subsection (j) (relating to farming syndicate de20 fined) as subsection (k). 

21 (2) Section 461(i)(4) is amended by striking ‘‘sub22 section (j)’’ and inserting ‘‘subsection (k)’’. 

23 (j) Section 464(d)(2)(B)(iii) is amended by striking 

24 ‘‘subsection (c)(2)(E)’’ and inserting ‘‘section 

25 461(k)(2)(E)’’. 


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•HR 4891 IH

1 (k) Section 852(a)(1)(B) is amended by striking 

2 ‘‘265,’’ and inserting ‘‘265 and’’. 

3 (l) Subparagraphs (A) and (B) of section 856(c)(7) 

4 are each amended by striking ‘‘paragraph (4)(B)(iii)’’ and 

5 inserting ‘‘paragraph (4)(B)(iv)’’. 

6 (m) Paragraphs (1), (3), (4), and (5) of section 

7 856(m) are each amended by striking ‘‘subsection 

8 (c)(4)(B)(iii)’’ and inserting ‘‘subsection (c)(4)(B)(iv)’’. 

9 (n) Section 864(d)(8) is amended by striking ‘‘section 

10 956(b)(3)’’ and inserting ‘‘section 956(c)(3)’’. 

11 (o) The heading for section 897(k)(2) is amended by 

12 striking ‘‘USRPI’’ and inserting ‘‘UNITED STATES REAL

13 PROPERTY INTEREST’’. 

14 (p) Subparagraphs (B) and (C) of section 1256(e)(3) 

15 are each amended by striking ‘‘section 464(e)(2)’’ and in16 serting ‘‘section 461(k)(4)’’. 

17 (q) Section 1400F(d) is amended by striking ‘‘for 

18 ‘December 31, 2014.’ ’’ and inserting ‘‘for ‘December 31, 

19 2016.’ ’’. 

20 (r)(1) Subsections (e) and (i) of section 7422 and sec21 tions 3121(b)(5)(E), 6110(j)(1)(B), 7428(a), and 

22 7430(c)(6) are each amended by striking ‘‘United States 

23 Claims Court’’ and inserting ‘‘United States Court of Fed24 eral Claims’’. 


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•HR 4891 IH

1 (2) Subsections (a), (b), and (c)(1)(C)(iii) of section 

2 7428 are each amended by striking ‘‘Claims Court’’ and 

3 inserting ‘‘Court of Federal Claims’’. 

4 (3) The heading for section 4961(c)(1) is amended 

5 by striking ‘‘UNITED STATES CLAIMS COURT’’ and insert6 ing ‘‘UNITED STATES COURT OF FEDERAL CLAIMS’’. 

7 (s) Section 4980I(b)(3)(C)(v) is amended by striking 

8 ‘‘for for’’ and inserting ‘‘for’’. 

9 (t) Subchapter C of chapter 63 is amended— 

10 (1) by striking ‘‘PART 1—PROCEDURE’’ and 

11 inserting ‘‘PART III—PROCEDURE’’, and 

12 (2) by striking ‘‘PART 2—DEFINITIONS AND

13 SPECIAL RULES’’ and inserting ‘‘PART IV—DEFI14 NITIONS AND SPECIAL RULES’’. 

15 (u) Section 32103(a) of the Fixing America’s Surface 

16 Transportation Act is amended by striking ‘‘section 

17 52106’’ and inserting ‘‘section 32102’’. 

18 (v) Section 6213(g)(2)(P) is amended— 

19 (1) by striking ‘‘section 24(h)(2)’’ and inserting 

20 ‘‘section 24(g)(2)’’, and 

21 (2) by striking ‘‘subsection (h)(1)’’ and insert22 ing ‘‘subsection (g)(1)’’. 

23 (w) Section 6235(a) is amended by striking ‘‘sub24 part’’ and inserting ‘‘subchapter’’. 


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•HR 4891 IH

1 (x) Section 6501(m) is amended by striking ‘‘any 

2 election’’ and all that follows through ‘‘(or any’’ and in3 serting the following: ‘‘any election under section 

4 30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11), 40(f), 43, 

5 45B, 45C(d)(4), 45H(g), or 51(j) (or any’’. 

6 (y) Each of the following sections are amended by 

7 inserting ‘‘an amount equal to’’ after ‘‘increased by’’ and 

8 by inserting ‘‘for the calendar year’’ after ‘‘section 

9 1(f)(3)’’: 

10 (1) Section 6651(i). 

11 (2) Section 6652(c)(7)(A). 

12 (3) Section 6695(h)(1). 

13 (4) Section 6698(e)(1). 

14 (5) Section 6699(e)(1). 

15 (6) Section 6721(f)(1). 

16 (7) Section 6722(f)(1). 

17 (z) The heading for section 6676(c) is amended by 

18 striking ‘‘REASONABLE BASIS’’ and inserting ‘‘REASON19 ABLE CAUSE’’. 

20 (aa) Section 6700(a) is amended by striking ‘‘the 

21 $1,000’’ and inserting ‘‘$1,000’’. 

22 (bb) Section 9503(c)(5) is amended by striking ‘‘and 

23 before October 1, 2011,’’. 

24 (cc) Section 302 of division P of the Consolidated Ap25 propriations Act, 2016 is amended— 


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•HR 4891 IH

1 (1) in subsection (a), by inserting ‘‘of the Inter2 nal Revenue Code of 1986’’ after ‘‘section 

3 48(a)(5)(C)’’, and 

4 (2) in subsection (b), by inserting ‘‘of such 

5 Code’’ after ‘‘section 48(a)’’. 

6 SEC. 10. DEADWOOD-RELATED PROVISIONS. 

7 (a) Section 25A(c)(1) is amended by striking 

8 ‘‘($5,000 in the case of taxable years beginning before 

9 January 1, 2003)’’. 

10 (b) Section 56(d)(1)(A)(ii)(I) is amended by inserting 

11 ‘‘(as in effect before its repeal by the Tax Increase Preven12 tion Act of 2014)’’ after ‘‘section 172(b)(1)(H)’’. 

13 (c) Section 139(c)(2) is amended by striking ‘‘section 

14 165(h)(3)(C)(i)’’ and inserting ‘‘section 165(i)(5)(A)’’. 

15 (d) Section 163(d)(4) is amended by striking sub16 paragraph (E). 

17 (e) Section 530(b)(3) is amended— 

18 (1) by striking ‘‘(as defined in section 

19 170(e)(6)(F)(i))’’ in subparagraph (A)(iii), and 

20 (2) by adding at the end the following new sub21 paragraph: 

22 ‘‘(C) COMPUTER TECHNOLOGY OR EQUIP23 MENT.—The term ‘computer technology or 

24 equipment’ means computer software (as de25 fined by section 197(e)(3)(B)), computer or peVerDate Sep 11 2014 20:56 Apr 11, 2016 Jkt 059200 PO 00000 Frm 00026 Fmt 6652 Sfmt 6201 E:\BILLS\H4891.IH H4891

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•HR 4891 IH

1 ripheral equipment (as defined by section 

2 168(i)(2)(B)), and fiber optic cable related to 

3 computer use.’’. 

4 (f) Section 810(b) is amended by striking paragraph 

5 (4). 

6 (g) Section 856(m) is amended by striking paragraph 

7 (6). 

8 (h)(1) Section 1252(a)(1) is amended by striking 

9 ‘‘during a taxable year beginning’’. 

10 (2) Section 1252(a)(1)(A) is amended— 

11 (A) by striking ‘‘sections’’ and inserting ‘‘sec12 tion’’, and 

13 (B) by striking ‘‘and 182’’ and all that follows 

14 through ‘‘Tax Reform Act of 1986)’’. 

15 (3) Section 1252(a)(2) is amended— 

16 (A) by striking ‘‘sections’’ and inserting ‘‘sec17 tion’’, and 

18 (B) by striking ‘‘or 182’’ and all that follows 

19 and inserting a period. 

20 (i) Section 7448(d) is amended by striking ‘‘at 4 per21 cent per annum to December 31, 1947, and 3 percent per 

22 annum thereafter’’ and inserting ‘‘at 3 percent per 

23 annum’’. 

Æ 


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