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[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 17 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                 H. R. 17

 To make technical corrections relating to the Revenue Reconciliation 
                  Act of 1990, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Rostenkowski introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To make technical corrections relating to the Revenue Reconciliation 
                  Act of 1990, and for other purposes.

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

SECTION 1. SHORT TITLE. ETC.

    (a) Short Title.--This Act may be cited as the ``Technical 
Corrections Act of 1993''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

                      TITLE I--REVENUE PROVISIONS

SEC. 101. AMENDMENTS RELATED TO REVENUE RECONCILIATION ACT OF 1990.

    (a) Amendments Related to Subtitle A.--
            (1) Subparagraph (B) of section 59(j)(3) is amended by 
        striking ``section 1(i)(3)(B)'' and inserting ``section 
        1(g)(3)(B)''.
            (2) Paragraph (2) of section 897(a) is amended by striking 
        ``21'' in the heading of such paragraph and in subparagraph (A) 
        and inserting ``24''.
            (3) Clause (ii) of section 32(b)(1)(B) is amended by 
        inserting a comma after ``greater''.
            (4) Section 541 is amended by striking ``28 percent'' and 
        inserting ``31 percent''.
            (5) Subsection (c) of section 32 is amended by adding at 
        the end thereof the following new paragraph:
            ``(4) Treatment of deduction for medical insurance of self-
        employed.--In determining the amount of adjusted gross income 
        for purposes of this section, the amount of the deduction under 
        section 162(l) shall be determined without regard to section 
        162(l)(3)(B).''
            (6) Clause (i) of section 151(d)(3)(C) is amended by 
        striking ``joint of a return'' and inserting ``joint return''.
            (7) Subsection (b) of section 1 is amended by striking 
        ``$26,500'' in the table contained therein and inserting 
        ``$26,050''.
    (b) Amendments Related to Subtitle B.--
            (1) Paragraph (1) of section 11212(e) of the Revenue 
        Reconciliation Act of 1990 is amended by striking ``Paragraph 
        (1) of section 6724(d)'' and inserting ``Subparagraph (B) of 
        section 6724(d)(1)''.
            (2) Subsection (b) of section 4082 is amended to read as 
        follows:
    ``(b) Tax on Certain Uses.--If any person uses gasoline (other than 
in the production of gasoline or special fuels referred to in section 
4041), such use shall for purposes of this chapter be considered a 
removal.''
            (3)(A) Subparagraph (B) of section 4093(c)(2) is amended by 
        inserting before the period ``unless such fuel is sold for 
        exclusive use by a State or any political subdivision 
        thereof''.
            (B) Paragraph (4) of section 6427(l) is amended by 
        inserting before the period ``unless such fuel was used by a 
        State or any political subdivision thereof''.
            (4) Paragraph (1) of section 6416(b) is amended by striking 
        ``chapter 32 or by section 4051'' and inserting ``chapter 31 or 
        32''.
            (5) Section 7012 is amended--
                    (A) by striking ``production or importation of 
                gasoline'' in paragraph (3) and inserting ``taxes on 
                gasoline and diesel fuel'', and
                    (B) by striking paragraph (4) and redesignating 
                paragraphs (5) and (6) as paragraphs (4) and (5), 
                respectively.
            (6) Subsection (c) of section 5041 is amended by striking 
        paragraph (6) and by inserting the following new paragraphs:
            ``(6) Credit for transferee in bond.--If--
                    ``(A) wine produced by any person would be eligible 
                for any credit under paragraph (1) if removed by such 
                person during the calendar year,
                    ``(B) wine produced by such person is removed 
                during such calendar year by any other person 
                (hereafter in this paragraph referred to as the 
                `transferee') to whom such wine was transferred in bond 
                and who is liable for the tax imposed by this section 
                with respect to such wine, and
                    ``(C) such producer holds title to such wine at the 
                time of its removal and provides to the transferee such 
                information as is necessary to properly determine the 
                transferee's credit under this paragraph,
        then, the transferee (and not the producer) shall be allowed 
        the credit under paragraph (1) which would be allowed to the 
        producer if the wine removed by the transferee had been removed 
        by the producer on that date.
            ``(7) Regulations.--The Secretary may prescribe such 
        regulations as may be necessary to carry out the purposes of 
        this subsection, including regulations--
                    ``(A) to prevent the credit provided in this 
                subsection from benefiting any person who produces more 
                than 250,000 wine gallons during a calendar year, and
                    ``(B) to assure proper reduction of such credit for 
                persons producing more than 150,000 wine gallons of 
                wine during a calendar year.''
            (7) Paragraph (3) of section 5061(b) is amended to read as 
        follows:
            ``(3) section 5041(f),''.
            (8) Section 5354 is amended by inserting ``(taking into 
        account the appropriate amount of credit with respect to such 
        wine under section 5041(c))'' after ``any one time''.
            (9) Effective on the date of the enactment of this Act, 
        paragraph (7) of section 11202(i) of the Revenue Reconciliation 
        Act of 1990 is amended by adding at the end thereof the 
        following: ``The Secretary may treat any person who bore the 
        ultimate burden of the tax imposed by this subsection as the 
        person to whom a credit or refund under such provisions may be 
        allowed or made.''
    (c) Amendments Related to Subtitle C.--
            (1) Paragraph (4) of section 56(g) is amended by 
        redesignating subparagraph (I) as subparagraph (H).
            (2) Subparagraph (B) of section 6724(d)(1) is amended--
                    (A) by striking ``or'' at the end of clause (xi),
                    (B) by striking the period at the end of the clause 
                added by section 11212(e) of the Revenue Reconciliation 
                Act of 1990 and inserting ``, or'', and
                    (C) by redesignating the clause added by section 
                11323(c)(2) of such Act as clause (xiii).
            (3) Subsection (g) of section 6302 is amended by inserting 
        ``, 22,'' after ``chapters 21''.
            (4) The earnings and profits of any insurance company to 
        which section 11305(c)(3) of the Revenue Reconciliation Act of 
        1990 applies shall be determined without regard to any 
        deduction allowed under such section; except that, for purposes 
        of applying sections 56, 902, 952(c)(1), and 960 of the 
        Internal Revenue Code of 1986, such deduction shall be taken 
        into account.
            (5) Subparagraph (D) of section 6038A(e)(4) is amended--
                    (A) by striking ``any transaction to which the 
                summons relates'' and inserting ``any affected taxable 
                year'', and
                    (B) by adding at the end thereof the following new 
                sentence: ``For purposes of this subparagraph, the term 
                `affected taxable year' means any taxable year if the 
                determination of the amount of tax imposed for such 
                taxable year is affected by the treatment of the 
                transaction to which the summons relates.''
            (6) Subparagraph (A) of section 6621(c)(2) is amended by 
        adding at the end thereof the following new sentence: ``The 
        preceding sentence shall be applied without regard to any such 
        letter or notice which is withdrawn by the Secretary.''
            (7) Clause (i) of section 6621(c)(2)(B) is amended by 
        striking ``this subtitle'' and inserting ``this title''.
    (d) Amendments Related to Subtitle D.--
            (1) Paragraph (9) of section 132(h) is amended by striking 
        ``or the last sentence of subsection (c)(1) thereof''.
            (2) Notwithstanding section 11402(c) of the Revenue 
        Reconciliation Act of 1990, the amendment made by section 
        11402(b)(1) of such Act shall apply to taxable years ending 
        after December 31, 1989.
            (3) Clause (ii) of section 143(m)(4)(C) is amended--
                    (A) by striking ``any month of the 10-year period'' 
                and inserting ``any year of the 4-year period'',
                    (B) by striking ``succeeding months'' and inserting 
                ``succeeding years'', and
                    (C) by striking ``over the remainder of such period 
                (or, if lesser, 5 years)'' and inserting ``to zero over 
                the succeeding 5 years''.
    (e) Amendments Related to Subtitle E.--
            (1)(A) Clause (ii) of section 56(d)(1)(B) is amended to 
        read as follows:
                            ``(ii) appropriate adjustments in the 
                        application of section 172(b)(2) shall be made 
                        to take into account the limitation of 
                        subparagraph (A).''
            (B) For purposes of applying sections 56(g)(1) and 56(g)(3) 
        of the Internal Revenue Code of 1986 with respect to taxable 
        years beginning in 1991 and 1992, the reference in such 
        sections to the alternative tax net operating loss deduction 
        shall be treated as including a reference to the deduction 
        under section 56(h) of such Code as in effect before the 
        amendments made by section 1915 of the Energy Policy Act of 
        1992.
            (2) Clause (i) of section 613A(c)(3)(A) is amended by 
        striking ``the table contained in''.
            (3) Section 6501 is amended--
                    (A) by striking subsection (m) (relating to 
                deficiency attributable to election under section 44B) 
                and by redesignating subsections (n) and (o) as 
                subsections (m) and (n), respectively, and
                    (B) by striking ``section 40(f) or 51(j)'' in 
                subsection (m) (as redesignated by subparagraph (A)) 
                and inserting ``section 40(f), 43, or 51(j)''.
            (4) Subparagraph (C) of section 38(c)(2) (as in effect on 
        the day before the date of the enactment of the Revenue 
        Reconciliation Act of 1990) is amended by inserting before the 
        period at the end of the first sentence the following: ``and 
        without regard to the deduction under section 56(h)''.
    (f) Amendments Related to Subtitle F.--
            (1)(A) Section 2701(a)(3) is amended by adding at the end 
        thereof the following new subparagraph:
                    ``(C) Valuation of qualified payments where no 
                liquidation, etc. rights.--In the case of an applicable 
                retained interest which is described in subparagraph 
                (B)(i) but not subparagraph (B)(ii), the value of the 
                distribution right shall be determined without regard 
                to this section.''
            (B) Section 2701(a)(3)(B) is amended by inserting 
        ``certain'' before ``qualified'' in the heading thereof.
            (C) Sections 2701 (d)(1) and (d)(4) are each amended by 
        striking ``subsection (a)(3)(B)'' and inserting ``subsection 
        (a)(3) (B) or (C)''.
            (2) Clause (i) of section 2701(a)(4)(B) is amended by 
        inserting ``(or, to the extent provided in regulations, the 
        rights as to either income or capital)'' after ``income and 
        capital''.
            (3)(A) Section 2701(b)(2) is amended by adding at the end 
        thereof the following new subparagraph:
                    ``(C) Applicable family member.--For purposes of 
                this subsection, the term `applicable family member' 
                includes any lineal descendant of any parent of the 
                transferor or the transferor's spouse.''
            (B) Section 2701(e)(3) is amended--
                    (i) by striking subparagraph (B), and
                    (ii) by striking so much of paragraph (3) as 
                precedes ``shall be treated as holding'' and inserting:
            ``(3) Attribution of indirect holdings and transfers.--An 
        individual''.
            (C) Section 2704(c)(3) is amended by striking ``section 
        2701(e)(3)(A)'' and inserting ``section 2701(e)(3)''.
            (4) Clause (i) of section 2701(c)(1)(B) is amended to read 
        as follows:
                    ``(i) a right to distributions with respect to any 
                interest which is junior to the rights of the 
                transferred interest,''.
            (5)(A) Clause (i) of section 2701(c)(3)(C) is amended to 
        read as follows:
                    ``(i) In general.--Payments under any interest held 
                by a transferor which (without regard to this 
                subparagraph) are qualified payments shall be treated 
                as qualified payments unless the transferor elects not 
                to treat such payments as qualified payments. Payments 
                described in the preceding sentence which are held by 
                an applicable family member shall be treated as 
                qualified payments only if such member elects to treat 
                such payments as qualified payments.''.
            (B) The first sentence of section 2701(c)(3)(C)(ii) is 
        amended to read as follows: ``A transferor or applicable family 
        member holding any distribution right which (without regard to 
        this subparagraph) is not a qualified payment may elect to 
        treat such right as a qualified payment, to be paid in the 
        amounts and at the times specified in such election.''
            (C) The time for making an election under the second 
        sentence of section 2701(c)(3)(C)(i) of the Internal Revenue 
        Code of 1986 (as amended by subparagraph (A)) shall not expire 
        before the due date (including extensions) for filing the 
        transferor's return of the tax imposed by section 2501 of such 
        Code for the first calendar year ending after the date of 
        enactment.
            (6) Section 2701(d)(3)(A)(iii) is amended by striking ``the 
        period ending on the date of''.
            (7) Subclause (I) of section 2701(d)(3)(B)(ii) is amended 
        by inserting ``or the exclusion under section 2503(b),'' after 
        ``section 2523,''.
            (8) Section 2701(e)(5) is amended--
                    (A) by striking ``such contribution to capital or 
                such redemption, recapitalization, or other change'' in 
                subparagraph (A) and inserting ``such transaction'', 
                and
                    (B) by striking ``the transfer'' in subparagraph 
                (B) and inserting ``such transaction''.
            (9) Section 2701(d)(4) is amended by adding at the end 
        thereof the following new subparagraph:
                    ``(C) Transfer to transferors.--In the case of a 
                taxable event described in paragraph (3)(A)(ii) 
                involving a transfer of an applicable retained interest 
                from an applicable family member to a transferor, this 
                subsection shall continue to apply to the transferor 
                during any period the transferor holds such interest.''
            (10) Section 2701(e)(6) is amended by inserting ``or to 
        reflect the application of subsection (d)'' before the period 
        at the end thereof.
            (11)(A) Section 2702(a)(3)(A) is amended--
                    (i) by striking ``to the extent'' and inserting 
                ``if'' in clause (i),
                    (ii) by striking ``or'' at the end of clause (i),
                    (iii) by striking the period at the end of clause 
                (ii) and inserting ``, or'', and
                    (iv) by adding at the end thereof the following new 
                clause:
                            ``(iii) to the extent that regulations 
                        provide that such transfer is not inconsistent 
                        with the purposes of this section.''
            (B)(i) Section 2702(a)(3) is amended by striking 
        ``incomplete transfer'' each place it appears and inserting 
        ``incomplete gift''.
            (ii) The heading for section 2702(a)(3)(B) is amended by 
        striking ``incomplete transfer'' and inserting ``incomplete 
        gift''.
    (g) Amendments Related to Subtitle G.--
            (1)(A) Subsection (a) of section 1248 is amended--
                    (i) by striking ``, or if a United States person 
                receives a distribution from a foreign corporation 
                which, under section 302 or 331, is treated as an 
                exchange of stock'' in paragraph (1), and
                    (ii) by adding at the end thereof the following new 
                sentence: ``For purposes of this section, a United 
                States person shall be treated as having sold or 
                exchanged any stock if, under any provision of this 
                subtitle, such person is treated as realizing gain from 
                the sale or exchange of such stock.''
            (B) Paragraph (1) of section 1248(e) is amended by striking 
        ``or receives a distribution from a domestic corporation which, 
        under section 302 or 331, is treated as an exchange of stock''.
            (C) Subparagraph (B) of section 1248(f)(1) is amended by 
        striking ``or 361(c)(1)'' and inserting ``355(c)(1), or 
        361(c)(1)''.
            (D) Paragraph (1) of section 1248(i) is amended to read as 
        follows:
            ``(1) In general.--If any shareholder of a 10-percent 
        corporate shareholder of a foreign corporation exchanges stock 
        of the 10-percent corporate shareholder for stock of the 
        foreign corporation, such 10-percent corporate shareholder 
        shall recognize gain in the same manner as if the stock of the 
        foreign corporation received in such exchange had been--
                    ``(A) issued to the 10-percent corporate 
                shareholder, and
                    ``(B) then distributed by the 10-percent corporate 
                shareholder to such shareholder in redemption or 
                liquidation (whichever is appropriate).
        The amount of gain recognized by such 10-percent corporate 
        shareholder under the preceding sentence shall not exceed the 
        amount treated as a dividend under this section.''
            (2) Section 897 is amended by striking subsection (f).
            (3) Paragraph (13) of section 4975(d) is amended by 
        striking ``section 408(b)'' and inserting ``section 
        408(b)(12)''.
            (4) Clause (iii) of section 56(g)(4)(D) is amended by 
        inserting ``, but only with respect to taxable years beginning 
        after December 31, 1989'' before the period at the end thereof.
            (5)(A) Paragraph (11) of section 11701(a) of the Revenue 
        Reconciliation Act of 1990 (and the amendment made by such 
        paragraph) are hereby repealed, and section 7108(r)(2) of the 
        Revenue Reconciliation Act of 1989 shall be applied as if such 
        paragraph (and amendment) had never been enacted.
            (B) Subparagraph (A) shall not apply to any building if the 
        owner of such building establishes to the satisfaction of the 
        Secretary of the Treasury or his delegate that such owner 
        reasonably relied on the amendment made by such paragraph (11).
    (h) Amendments Related to Subtitle H.--
            (1)(A) Clause (vi) of section 168(e)(3)(B) is amended by 
        striking ``or'' at the end of subclause (I), by striking the 
        period at the end of subclause (II) and inserting ``, or'', and 
        by adding at the end thereof the following new subclause:
                            ``(III) is described in section 
                        48(l)(3)(A)(ix) (as in effect on the day before 
                        the date of the enactment of the Revenue 
                        Reconciliation Act of 1990).''
            (B) Subparagraph (K) of section 168(g)(4) is amended by 
        striking ``section 48(a)(3)(A)(iii)'' and inserting ``section 
        48(l)(3)(A)(ix) (as in effect on the day before the date of the 
        enactment of the Revenue Reconciliation Act of 1990)''.
            (2) Clause (ii) of section 172(b)(1)(E) is amended by 
        striking ``subsection (m)'' and inserting ``subsection (h)''.
            (3) Sections 805(a)(4)(E), 832(b)(5)(C)(ii)(II), and 
        832(b)(5)(D)(ii)(II) are each amended by striking ``243(b)(5)'' 
        and inserting ``243(b)(2)''.
            (4) Subparagraph (A) of section 243(b)(3) is amended by 
        inserting ``of'' after ``In the case''.
            (5) The subsection heading for subsection (a) of section 
        280F is amended by striking ``Investment Tax Credit and''.
            (6) Clause (i) of section 1504(c)(2)(B) is amended by 
        inserting ``section'' before ``243(b)(2)''.
            (7) Paragraph (3) of section 341(f) is amended by striking 
        ``351, 361, 371(a), or 374(a)'' and inserting ``351, or 361''.
            (8) Paragraph (2) of section 243(b) is amended to read as 
        follows:
            ``(2) Affiliated group.--For purposes of this subsection:
                    ``(A) In general.--The term `affiliated group' has 
                the meaning given such term by section 1504(b), except 
                that for such purposes sections 1504(b)(2), 1504(b)(4), 
                and 1504(c) shall not apply.
                    ``(B) Group must be consistent in foreign tax 
                treatment.--The requirements of paragraph (1)(A) shall 
                not be treated as being met with respect to any 
                dividend received by a corporation if, for any taxable 
                year which includes the day on which such dividend is 
                received--
                            ``(i) 1 or more members of the affiliated 
                        group referred to in paragraph (1)(A) choose to 
                        any extent to take the benefits of section 901, 
                        and
                            ``(ii) 1 or more other members of such 
                        group claim to any extent a deduction for taxes 
                        otherwise creditable under section 901.''
            (9) The amendment made by section 11813(b)(17) of the 
        Revenue Reconciliation Act of 1990 shall be applied as if the 
        material stricken by such amendment included the closing 
        parenthesis after ``section 48(a)(5)''.
            (10) Paragraph (1) of section 179(d) is amended--
                    (A) by striking ``in a trade or business'' and 
                inserting ``a trade or business'', and
                    (B) by adding at the end thereof the following new 
                sentence: ``Such term shall not include any property 
                described in section 50(b) and shall not include air 
                conditioning or heating units and horses''.
            (11) Subparagraph (E) of section 50(a)(2) is amended by 
        striking ``section 48(a)(5)(A)'' and inserting ``section 
        48(a)(5)''.
            (12) The amendment made by section 11801(c)(9)(G)(ii) of 
        the Revenue Reconciliation Act of 1990 shall be applied as if 
        it struck ``Section 422A(c)(2)'' and inserted ``Section 
        422(c)(2)''.
            (13) Subparagraph (B) of section 424(c)(3) is amended by 
        striking ``a qualified stock option, an incentive stock option, 
        an option granted under an employee stock purchase plan, or a 
        restricted stock option'' and inserting ``an incentive stock 
        option or an option granted under an employee stock purchase 
        plan''.
            (14) Subparagraph (E) of section 1367(a)(2) is amended by 
        striking ``section 613A(c)(13)(B)'' and inserting ``section 
        613A(c)(11)(B)''.
            (15) Subparagraph (B) of section 460(e)(6) is amended by 
        striking ``section 167(k)'' and inserting ``section 
        168(e)(2)(A)(ii)''.
            (16) Subparagraph (C) of section 172(h)(4) is amended by 
        striking ``subsection (b)(1)(M)'' and inserting ``subsection 
        (b)(1)(E)''.
            (17) Section 6503 is amended--
                    (A) by redesignating the subsection relating to 
                extension in case of certain summonses as subsection 
                (j), and
                    (B) by redesignating the subsection relating to 
                cross references as subsection (k).
            (18) Paragraph (4) of section 1250(e) is hereby repealed.
    (i) Effective Date.--Any amendment made by this section shall take 
effect as if included in the provision of the Revenue Reconciliation 
Act of 1990 to which such amendment relates.

SEC. 102. MISCELLANEOUS PROVISIONS.

    (a) Application of Amendments Made By Title XII of Omnibus Budget 
Reconciliation Act of 1990.--Except as otherwise expressly provided, 
whenever in title XII of the Omnibus Budget Reconciliation Act of 1990 
an amendment or repeal is expressed in terms of an amendment to, or 
repeal of, a section or other provision, the reference shall be 
considered to be made to a section or other provision of the Internal 
Revenue Code of 1986.
    (b) Treatment of Certain Amounts Under Hedge Bond Rules.--
            (1) Clause (iii) of section 149(g)(3)(B) is amended to read 
        as follows:
                            ``(iii) Amounts held pending reinvestment 
                        or redemption.--Amounts held for not more than 
                        30 days pending reinvestment or bond redemption 
                        shall be treated as invested in bonds described 
                        in clause (i).''
            (2) The amendment made by paragraph (1) shall take effect 
        as if included in the amendments made by section 7651 of the 
        Omnibus Budget Reconciliation Act of 1989.
    (c) Treatment of Certain Distributions Under Section 1445.--
            (1) In general.--Paragraph (3) of section 1445(e) is 
        amended by adding at the end thereof the following new 
        sentence: ``Rules similar to the rules of the preceding 
        provisions of this paragraph shall apply in the case of any 
        distribution to which section 301 applies and which is not made 
        out of the earnings and profits of such a domestic 
        corporation.''
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to distributions after the date of the enactment of 
        this Act.
    (d) Treatment of Certain Credits Under Section 469.--
            (1) In general.--Subparagraph (B) of section 469(c)(3) is 
        amended by adding at the end thereof the following new 
        sentence: ``If the preceding sentence applies to the net income 
        from any property for any taxable year, any credits allowable 
        under subpart B (other than section 27(a)) or D of part IV of 
        subchapter A for such taxable year which are attributable to 
        such property shall be treated as credits not from a passive 
        activity to the extent the amount of such credits does not 
        exceed the regular tax liability of the taxpayer for the 
        taxable year which is allocable to such net income.''
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to taxable years beginning after December 31, 1986.
    (e) Treatment of Dispositions Under Passive Loss Rules.--
            (1) In general.--Subparagraph (A) of section 469(g)(1) is 
        amended to read as follows:
                    ``(A) In general.--If all gain or loss realized on 
                such disposition is recognized, the excess of--
                            ``(i) any loss from such activity for such 
                        taxable year (determined after the application 
                        of subsection (b)), over
                            ``(ii) any net income or gain for such 
                        taxable year from all other passive activities 
                        (determined after the application of subsection 
                        (b)),
                shall be treated as a loss which is not from a passive 
                activity.''
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to taxable years beginning after December 31, 1986.
    (f) Miscellaneous Amendments to Foreign Provisions.--
            (1) Coordination of unified estate tax credit with 
        treaties.--Subparagraph (A) of section 2102(c)(3) is amended by 
        adding at the end thereof the following new sentence: ``For 
        purposes of the preceding sentence, property shall not be 
        treated as situated in the United States if such property is 
        exempt from the tax imposed by this subchapter under any treaty 
        obligation of the United States.''
            (2) Treatment of certain interest paid to related person.--
                    (A) In general.--Subparagraph (B) of section 
                163(j)(1) is amended by inserting before the period at 
                the end thereof the following: ``(and clause (ii) of 
                paragraph (2)(A) shall not apply for purposes of 
                applying this subsection to the amount so treated)''.
                    (B) Effective date.--The amendment made by 
                subparagraph (A) shall apply as if included in the 
                amendments made by section 7210(a) of the Revenue 
                Reconciliation Act of 1989.
            (3) Treatment of interest allocable to effectively 
        connected income.--
                    (A) In general.--
                            (i) Subparagraph (B) of section 884(f)(1) 
                        is amended by striking ``to the extent'' and 
                        all that follows down through ``subparagraph 
                        (A)'' and inserting ``to the extent that the 
                        allocable interest exceeds the interest 
                        described in subparagraph (A)''.
                            (ii) The second sentence of section 
                        884(f)(1) is amended by striking ``reasonably 
                        expected'' and all that follows down through 
                        the period at the end thereof and inserting 
                        ``reasonably expected to be allocable 
                        interest.''
                            (iii) Paragraph (2) of section 884(f) is 
                        amended to read as follows:
            ``(2) Allocable interest.--For purposes of this subsection, 
        the term `allocable interest' means any interest which is 
        allocable to income which is effectively connected (or treated 
        as effectively connected) with the conduct of a trade or 
        business in the United States.''
                    (B) Effective date.--The amendments made by 
                subparagraph (A) shall take effect as if included in 
                the amendments made by section 1241(a) of the Tax 
                Reform Act of 1986.
            (4) Clarification of source rule.--
                    (A) In general.--Paragraph (2) of section 865(b) is 
                amended by striking ``863(b)'' and inserting ``863''.
                    (B) Effective date.--The amendment made by 
                subparagraph (A) shall take effect as if included in 
                the amendments made by section 1211 of the Tax Reform 
                Act of 1986.
            (5) Repeal of obsolete provisions.--
                    (A) Paragraph (1) of section 6038(a) is amended by 
                striking ``, and'' at the end of subparagraph (E) and 
                inserting a period, and by striking subparagraph (F).
                    (B) Subsection (b) of section 6038A is amended by 
                adding ``and'' at the end of paragraph (2), by striking 
                ``, and'' at the end of paragraph (3) and inserting a 
                period, and by striking paragraph (4).
    (g) Treatment of Assignment of Interest in Certain Bond-Financed 
Facilities.--
            (1) In general.--Subparagraph (A) of section 1317(3) of the 
        Tax Reform Act of 1986 is amended by adding at the end thereof 
        the following new sentence: ``A facility shall not fail to be 
        treated as described in this subparagraph by reason of an 
        assignment (or an agreement to an assignment) by the 
        governmental unit on whose behalf the bonds are issued of any 
        part of its interest in the property financed by such bonds to 
        another governmental unit.''
            (2) Effective date.--The amendment made by paragraph (1) 
        shall take effect as if included in such section 1317 on the 
        date of the enactment of the Tax Reform Act of 1986.
    (h) Clarification of Treatment of Medicare Entitlement Under COBRA 
Provisions.--
            (1) In general.--
                    (A) Subclause (V) of section 4980B(f)(2)(B)(i) is 
                amended to read as follows:
                                    ``(V) Medicare entitlement followed 
                                by qualifying event.--In the case of a 
                                qualifying event described in paragraph 
                                (3)(B) that occurs less than 18 months 
                                after the date the covered employee 
                                became entitled to benefits under title 
                                XVIII of the Social Security Act, the 
                                period of coverage for qualified 
                                beneficiaries other than the covered 
                                employee shall not terminate under this 
                                clause before the close of the 36-month 
                                period beginning on the date the 
                                covered employee became so entitled.''
                    (B) Clause (v) of section 602(2)(A) of the Employee 
                Retirement Income Security Act of 1974 is amended to 
                read as follows:
                            ``(v) Medicare entitlement followed by 
                        qualifying event.--In the case of a qualifying 
                        event described in section 603(2) that occurs 
                        less than 18 months after the date the covered 
                        employee became entitled to benefits under 
                        title XVIII of the Social Security Act, the 
                        period of coverage for qualified beneficiaries 
                        other than the covered employee shall not 
                        terminate under this subparagraph before the 
                        close of the 36-month period beginning on the 
                        date the covered employee became so entitled.''
                    (C) Clause (iv) of section 2202(2)(A) of the Public 
                Health Service Act is amended to read as follows:
                            ``(iv) Medicare entitlement followed by 
                        qualifying event.--In the case of a qualifying 
                        event described in section 2203(2) that occurs 
                        less than 18 months after the date the covered 
                        employee became entitled to benefits under 
                        title XVIII of the Social Security Act, the 
                        period of coverage for qualified beneficiaries 
                        other than the covered employee shall not 
                        terminate under this subparagraph before the 
                        close of the 36-month period beginning on the 
                        date the covered employee became so entitled.''
            (2) Effective date.--The amendments made by this subsection 
        shall apply to plan years beginning after December 31, 1989.
    (i) Treatment of Certain REMIC Inclusions.--
            (1) In general.--Subsection (a) of section 860E is amended 
        by adding at the end thereof the following new paragraph:
            ``(6) Coordination with minimum tax.--For purposes of part 
        VI of subchapter A of this chapter--
                    ``(A) the reference in section 55(b)(2) to taxable 
                income shall be treated as a reference to taxable 
                income determined without regard to this subsection,
                    ``(B) the alternative minimum taxable income of any 
                holder of a residual interest in a REMIC for any 
                taxable year shall in no event be less than the excess 
                inclusion for such taxable year, and
                    ``(C) any excess inclusion shall be disregarded for 
                purposes of computing the alternative tax net operating 
                loss deduction.
        The preceding sentence shall not apply to any organization to 
        which section 593 applies, except to the extent provided in 
        regulations prescribed by the Secretary under paragraph (2).''
            (2) Effective date.--The amendment made by paragraph (1) 
        shall take effect as if included in the amendments made by 
        section 671 of the Tax Reform Act of 1986 unless the taxpayer 
        elects to apply such amendment only to taxable years beginning 
        after the date of the enactment of this Act.
    (j) Treatment of Certain Contributions Made Pursuant to Veterans' 
Reemployment Rights.--
            (1) In general.--Section 414 is amended by adding at the 
        end the following new subsection:
    ``(u) Special Rules Relating to Veterans' Reemployment Rights.--
            ``(1) Treatment of certain required contributions.--If any 
        contribution is made by an employer under an individual account 
        plan with respect to an employee and such contribution is 
        required by reason of such employee's rights under chapter 43 
        of title 38, United States Code, resulting from qualified 
        military service--
                    ``(A) such contribution shall not be subject to any 
                otherwise applicable limitation contained in section 
                402(g), 403(b), 404(a), 408, 415, or 457, and
                    ``(B) such plan shall not be treated as failing to 
                meet any requirement of this part or section 457 by 
                reason of the making of such contribution and such 
                contribution shall not be taken into account in 
                applying the limitations referred to in subparagraph 
                (A) to other contributions.
        For purposes of the preceding sentence, any additional elective 
        deferral made under paragraph (2) shall be treated as an 
        employer contribution required by reason of the employee's 
        rights under such chapter 43.
            ``(2) Reemployment rights with respect to elective 
        deferrals.--
                    ``(A) In general.--If an employee is entitled to 
                the benefits of chapter 43 of title 38, United States 
                Code, with respect to any plan which provides for 
                elective deferrals, such employer shall be treated as 
                meeting the requirements of such chapter 43 with 
                respect to such elective deferrals if such employer--
                            ``(i) permits such employee to make 
                        additional elective deferrals under such plan 
                        (in the amount determined under subparagraph 
                        (B)) during the period (not longer than 5 
                        years) which begins on the date of the 
                        reemployment and has the same length as the 
                        period of qualified military service which 
                        resulted in such rights, and
                            ``(ii) makes a matching contribution in 
                        respect of any additional elective deferral 
                        made pursuant to clause (i) which would have 
                        been required had such deferral actually been 
                        made during the period of such qualified 
                        military service.
                    ``(B) Amount of makeup required.--The amount 
                determined under this subparagraph is the maximum 
                amount of elective deferrals that the individual would 
                have been permitted to make under the plan during his 
                period of qualified military service if he had 
                continued to be employed by the employer during such 
                period and received compensation at the same rate as 
                the individual received from the employer immediately 
                before such qualified military service. Proper 
                adjustment shall be made to the amount determined under 
                the preceding sentence for any elective deferrals 
                actually made during the period of such qualified 
                military service.
                    ``(C) Elective deferral.--For purposes of this 
                paragraph, the term `elective deferral' has the meaning 
                given to such term by section 402(g)(3); except that 
                such term shall include any deferral of compensation 
                under an eligible deferred compensation plan (as 
                defined in section 457(b)).
            ``(3) Certain retroactive adjustments not required.--
        Nothing in chapter 43 of title 38, United States Code, shall be 
        construed as requiring--
                    ``(A) any crediting of earnings to an employee with 
                respect to any contribution before such contribution is 
                actually made, or
                    ``(B) any allocation with respect to the period of 
                qualified military service of any of the following 
                amounts--
                            ``(i) any forfeiture,
                            ``(ii) any employer contribution which was 
                        voluntary, and
                            ``(iii) any employer contribution the total 
                        amount of which was determined without 
                        reference to the number of, or compensation of, 
                        plan participants before being allocated to the 
                        accounts of participants.
            ``(4) Loan repayment suspensions permitted.--If any plan 
        suspends the repayment of any loan made to an individual for 
        the period while such individual is performing qualified 
        military service, such suspension shall not be taken into 
        account for purposes of section 72(p).
            ``(5) Qualified military service.--For purposes of this 
        subsection, the term `qualified military service' means any 
        service in the uniformed services (as defined in chapter 43 of 
        title 38, United States Code) by any individual if such 
        individual is entitled to reemployment rights under such 
        chapter 43, with respect to such service.
            ``(6) Individual account plan.--For purposes of this 
        subsection, the term `individual account plan' means any 
        defined contribution plan and any eligible deferred 
        compensation plan (as defined in section 457(b)).
            ``(7) References.--Any reference in this subsection to 
        chapter 43 of title 38 of the United States Code shall be 
        treated as a reference to such chapter as in effect on the day 
        after the date of the enactment of a law passed by the 103d 
        Congress which amends chapter 43 of title 38 of the United 
        States Code to expressly provide pension rights for reemployed 
        veterans.''
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply in cases where the employee is reemployed on or 
        after August 1, 1990, but only if there is enacted a law passed 
        by the 103d Congress which amends chapter 43 of title 38 of the 
        United States Code to expressly provide pension rights for 
        reemployed veterans.
    (k) Exemption From Harbor Maintenance Tax for Certain Passengers.--
            (1) In general.--Subparagraph (D) of section 4462(b)(1) 
        (relating to special rule for Alaska, Hawaii, and possessions) 
        is amended by inserting before the period the following: ``, or 
        passengers transported on United States flag vessels operating 
        solely within the State waters of Alaska or Hawaii and adjacent 
        international waters''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall take effect as if included in the amendments made by 
        section 1402(a) of the Harbor Maintenance Revenue Act of 1986.
    (l) Treatment of Certain RIC or REIT Reorganizations.--
            (1) Subsection (a) of section 852 is amended by adding at 
        the end thereof the following new sentence: ``An investment 
        company shall be treated as failing to meet the requirements of 
        paragraph (2) if, by reason of any transaction occurring after 
        January 5, 1993, such investment company is required to take 
        into account earnings and profits accumulated by any other 
        corporation unless the provisions of this part applied to such 
        other corporation for all of its taxable years ending on or 
        after November 8, 1983, or no portion of such earnings and 
        profits were accumulated in a taxable year to which the 
        provisions of this part (or the corresponding provisions of 
        prior law) did not apply to such other corporation.''.
            (2) Subsection (a) of section 857 is amended by adding at 
        the end thereof the following new sentence: ``A real estate 
        investment trust shall be treated as failing to meet the 
        requirements of paragraph (3) if, by reason of any transaction 
        occurring after January 5, 1993, such real estate investment 
        trust is required to take into account earnings and profits 
        accumulated by any other corporation unless the provisions of 
        this part applied to such other corporation for all of its 
        taxable years beginning after February 28, 1986, or no portion 
        of such earnings and profits were accumulated in a non-REIT 
        year of such other corporation.''.
    (m) Amendments Related to Revenue Provisions of Energy Policy Act 
of 1992.--
            (1) Subclause (II) of section 53(d)(1)(B)(iv) is amended to 
        read as follows:
                                    ``(II) the adjusted net minimum tax 
                                for any taxable year is the amount of 
                                the net minimum tax for such year 
                                increased in the manner provided in 
                                clause (iii).''
            (2) Subsection (g) of section 179A is redesignated as 
        subsection (f).
    (n) Miscellaneous Clerical Amendments.--
            (1) Subclause (II) of section 56(g)(4)(C)(ii) is amended by 
        striking ``of the subclause'' and inserting ``of subclause''.
            (2) Paragraph (2) of section 72(m) is amended by inserting 
        ``and'' at the end of subparagraph (A), by striking 
        subparagraph (B), and by redesignating subparagraph (C) as 
        subparagraph (B).
            (3) Paragraph (2) of section 86(b) is amended by striking 
        ``adusted'' and inserting ``adjusted''.
            (4)(A) The heading for section 112 is amended by striking 
        ``COMBAT PAY'' and inserting ``COMBAT ZONE COMPENSATION''.
            (B) The item relating to section 112 in the table of 
        sections for part III of subchapter B of chapter 1 is amended 
        by striking ``combat pay'' and inserting ``combat zone 
        compensation''.
            (C) Paragraph (1) of section 3401(a) is amended by striking 
        ``combat pay'' and inserting ``combat zone compensation''.
            (5) Clause (i) of section 172(h)(3)(B) is amended by 
        striking the comma at the end thereof and inserting a period.
            (6) Clause (ii) of section 543(a)(2)(B) is amended by 
        striking ``section 563(c)'' and inserting ``section 563(d)''.
            (7) Paragraph (1) of section 958(a) is amended by striking 
        ``sections 955(b)(1)(A) and (B), 955(c)(2)(A)(ii), and 
        960(a)(1)'' and inserting ``section 960(a)(1)''.
            (8) Subparagraph (B) of section 4092(b)(1) is amended by 
        striking ``or'' at the end of clause (i).
            (9) Subsection (g) of section 642 is amended by striking 
        ``under 2621(a)(2)'' and inserting ``under section 
        2621(a)(2)''.
            (10) Section 1463 is amended by striking ``this 
        subsection'' and inserting ``this section''.
            (11) Subsection (k) of section 3306 is amended by inserting 
        a period at the end thereof.
            (12) The item relating to section 4472 in the table of 
        sections for subchapter B of chapter 36 is amended by striking 
        ``and special rules''.
            (13) Paragraph (2) of section 4978(b) is amended by 
        striking the period at the end of subparagraph (A) and 
        inserting a comma, and by striking the period and quotation 
        marks at the end of subparagraph (B) and inserting a comma.
            (14) Paragraph (3) of section 5134(c) is amended by 
        striking ``section 6662(a)'' and inserting ``section 6665(a)''.
            (15) Paragraph (2) of section 5206(f) is amended by 
        striking ``section 5(e)'' and inserting ``section 105(e)''.
            (16) Paragraph (1) of section 6050B(c) is amended by 
        striking ``section 85(c)'' and inserting ``section 85(b)''.
            (17) Subsection (k) of section 6166 is amended by striking 
        paragraph (6).
            (18) Subsection (e) of section 6214 is amended to read as 
        follows:
    ``(e) Cross Reference.--
                              ``For provision giving Tax Court 
jurisdiction to order a refund of an overpayment and to award 
sanctions, see section 6512(b)(2).''
            (19) The section heading for section 6043 is amended by 
        striking the semicolon and inserting a comma.
            (20) The item relating to section 6043 in the table of 
        sections for subpart B of part III of subchapter A of chapter 
        61 is amended by striking the semicolon and inserting a comma.
            (21) The table of sections for part I of subchapter A of 
        chapter 68 is amended by striking the item relating to section 
        6662.
            (22)(A) Section 7232 is amended--
                    (i) by striking ``LUBRICATING OIL,'' in the 
                heading, and
                    (ii) by striking ``lubricating oil,'' in the text.
            (B) The table of sections for part II of subchapter A of 
        chapter 75 is amended by striking ``lubricating oil,'' in the 
        item relating to section 7232.
            (23) Paragraph (1) of section 6701(a) of the Omnibus Budget 
        Reconciliation Act of 1989 is amended by striking ``subclause 
        (IV)'' and inserting ``subclause (V)''.
            (24) Clause (ii) of section 7304(a)(2)(D) of such Act is 
        amended by striking ``subsection (c)(2)'' and inserting 
        ``subsection (c)''.
            (25) Paragraph (1) of section 7646(b) of such Act is 
        amended by striking ``section 6050H(b)(1)'' and inserting 
        ``section 6050H(b)(2)''.
            (26) Paragraph (10) of section 7721(c) of such Act is 
        amended by striking ``section 6662(b)(2)(C)(ii)'' and inserting 
        ``section 6661(b)(2)(C)(ii)''.
            (27) Subparagraph (A) of section 7811(i)(3) of such Act is 
        amended by inserting ``the first place it appears'' before ``in 
        clause (i)''.
            (28) Paragraph (10) of section 7841(d) of such Act is 
        amended by striking ``section 381(a)'' and inserting ``section 
        381(c)''.
            (29) Paragraph (2) of section 7861(c) of such Act is 
        amended by inserting ``the second place it appears'' before 
        ``and inserting''.
            (30) Paragraph (1) of section 460(b) is amended by striking 
        ``the look-back method of paragraph (3)'' and inserting ``the 
        look-back method of paragraph (2)''.
            (31) The heading for paragraph (2) of section 6427(b) is 
        amended by striking ``3-cent'' and inserting ``3.1-cent''.
            (32) Subparagraph (C) of section 50(a)(2) is amended by 
        striking ``subsection (c)(4)'' and inserting ``subsection 
        (d)(5)''.
            (33) Subparagraph (B) of section 172(h)(4) is amended by 
        striking the material following the heading and preceding 
        clause(i)and inserting ``For purposesofsubsection (b)(2)--''.
            (34) Subparagraph (A) of section 355(d)(7) is amended by 
        inserting ``section'' before ``267(b)''.
            (35) Subparagraph (C) of section 420(e)(1) is amended by 
        striking ``mean'' and inserting ``means''.
            (36) Paragraph (4) of section 537(b) is amended by striking 
        ``section 172(i)'' and inserting ``section 172(f)''.
            (37) Subparagraph (B) of section 613(e)(1) is amended by 
        striking the comma at the end thereof and inserting a period.
            (38) Paragraph (4) of section 856(a) is amended by striking 
        ``section 582(c)(5)'' and inserting ``section 582(c)(2)''.
            (39) Sections 904(f)(2)(B)(i) and 907(c)(4)(B)(iii) are 
        each amended by inserting ``(as in effect on the day before the 
        date of the enactment of the Revenue Reconciliation Act of 
        1990)'' after ``section 172(h)''.
            (40) Subsection (b) of section 936 is amended by striking 
        ``subparagraphs (D)(ii)(I)'' and inserting ``subparagraphs 
        (D)(ii)''.
            (41) Subsection (c) of section 2104 is amended by striking 
        ``subparagraph (A), (C), or (D) of section 861(a)(1)'' and 
        inserting ``section 861(a)(1)(A)''.
            (42) Paragraph (1) of section 5002(b) is amended by 
        striking ``section 5041(c)'' and inserting ``section 5041(d)''.
            (43) Section 6038 is amended by redesignating the 
        subsection relating to cross references as subsection (f).
            (44) Clause (iv) of section 6103(e)(1)(A) is amended by 
        striking all that follows ``provisions of'' and inserting 
        ``section 1(g) or 59(j);''.
            (45) The subsection (f) of section 6109 of the Internal 
        Revenue Code of 1986 which was added by section 2201(d) of 
        Public Law 101-624 is redesignated as subsection (g).
            (46) Subsection (b) of section 7454 is amended by striking 
        ``section 4955(e)(2)'' and inserting ``section 4955(f)(2)''.
            (47) Subsection (d) of section 11231 of the Revenue 
        Reconciliation Act of 1990 shall be applied as if ``comma'' 
        appeared instead of ``period'' and as if the paragraph (9) 
        proposed to be added ended with a comma.
            (48) Paragraph (1) of section 11303(b) of the Revenue 
        Reconciliation Act of 1990 shall be applied as if ``paragraph'' 
        appeared instead of ``subparagraph'' in the material proposed 
        to be stricken.
            (49) Subsection (f) of section 11701 of the Revenue 
        Reconciliation Act of 1990 is amended by inserting ``(relating 
        to definitions)'' after ``section 6038(e)''.
            (50) Subsection (i) of section 11701 of the Revenue 
        Reconciliation Act of 1990 shall be applied as if 
        ``subsection'' appeared instead of ``section'' in the material 
        proposed to be stricken.
            (51) Subparagraph (B) of section 11801(c)(2) of the Revenue 
        Reconciliation Act of 1990 shall be applied as if ``section 
        56(g)'' appeared instead of ``section 59(g)''.
            (52) Subparagraph (C) of section 11801(c)(8) of the Revenue 
        Reconciliation Act of 1990 shall be applied as if 
        ``reorganizations'' appeared instead of ``reorganization'' in 
        the material proposed to be stricken.
            (53) Subparagraph (H) of section 11801(c)(9) of the Revenue 
        Reconciliation Act of 1990 shall be applied as if ``section 
        1042(c)(1)(B)'' appeared instead of ``section 1042(c)(2)(B)''.
            (54) Subparagraph (F) of section 11801(c)(12) of the 
        Revenue Reconciliation Act of 1990 shall be applied as if ``and 
        (3)'' appeared instead of ``and (E)''.
            (55) Subparagraph (A) of section 11801(c)(22) of the 
        Revenue Reconciliation Act of 1990 shall be applied as if 
        ``chapters 21'' appeared instead of ``chapter 21'' in the 
        material proposed to be stricken.
            (56) Paragraph (3) of section 11812(b) of the Revenue 
        Reconciliation Act of 1990 shall be applied by not executing 
        the amendment therein to the heading of section 42(d)(5)(B).
            (57) Clause (i) of section 11813(b)(9)(A) of the Revenue 
        Reconciliation Act of 1990 shall be applied as if a comma 
        appeared after ``(3)(A)(ix)'' in the material proposed to be 
        stricken.
            (58) Subparagraph (F) of section 11813(b)(13) of the 
        Revenue Reconciliation Act of 1990 shall be applied as if 
        ``tax'' appeared after ``investment'' in the material proposed 
        to be stricken.
            (59) Paragraph (19) of section 11813(b) of the Revenue 
        Reconciliation Act of 1990 shall be applied as if ``Paragraph 
        (20) of section 1016(a), as redesignated by section 11801,'' 
        appeared instead of ``Paragraph (21) of section 1016(a)''.
            (60) Paragraph (5) section 8002(a) of the Surface 
        Transportation Revenue Act of 1991 shall be applied as if 
        ``4481(e)'' appeared instead of ``4481(c)''.

        TITLE II--INCOME SECURITY AND HUMAN RESOURCE AMENDMENTS

 Subtitle A--Amendments Relating to Old-Age, Survivors, and Disability 
                           Insurance Program

SEC. 201. TECHNICAL CORRECTIONS RELATED TO OASDI IN THE OMNIBUS BUDGET 
              RECONCILIATION ACT OF 1990.

    (a) Amendments Related to Provisions in Section 5103(b) Relating to 
Disabled Widows.--Section 223(f)(2) of the Social Security Act (42 
U.S.C. 423(f)(2)) is amended--
            (1) in subparagraph (A), by striking ``(in a case to which 
        clause (ii)(II) does not apply)''; and
            (2) by striking subparagraph (B)(ii) and inserting the 
        following:
                            ``(ii) the individual is now able to engage 
                        in substantial gainful activity; or''.
    (b) Amendments Related to Provisions in Section 5105(d) Relating to 
Representative Payees.--Section 5105(d)(1)(A) of the Omnibus Budget 
Reconciliation Act of 1990 (Public Law 101-508) is amended--
            (1) by striking ``Section 205(j)(5)'' and inserting 
        ``Section 205(j)(6)''; and
            (2) by redesignating the paragraph (5) as amended thereby 
        as paragraph (6).
    (c) Amendments Related to Provisions in Section 5106 Relating to 
Coordination of Rules Under Titles II and XVI Governing Fees for 
Representatives of Claimants With Entitlements Under Both Titles.--
            (1) Calculation of fee of claimant's representative based 
        on amount of past-due supplemental security income benefits 
        after application of windfall offset provision.--Section 
        1631(d)(2)(A)(i) of the Social Security Act (as amended by 
        section 5106(a)(2) of the Omnibus Budget Reconciliation Act of 
        1990) (42 U.S.C. 1383(d)(2)(A)(i)) is amended to read as 
        follows:
            ``(i) by substituting, in subparagraphs (A)(ii)(I) and 
        (C)(i), the phrase `(as determined before any applicable 
        reduction under section 1631(g), and reduced by the amount of 
        any reduction in benefits under this title or title II made 
        pursuant to section 1127(a))' for the parenthetical phrase 
        contained therein; and''.
            (2) Calculation of past-due benefits for purposes of 
        determining attorney fees in judicial proceedings.--
                    (A) In general.--Section 206(b)(1) of such Act (42 
                U.S.C. 406(b)(1)) is amended--
                            (i) by inserting ``(A)'' after ``(b)(1)''; 
                        and
                            (ii) by adding at the end the following new 
                        subparagraph:
    ``(B) For purposes of this paragraph--
            ``(i) the term `past-due benefits' excludes any benefits 
        with respect to which payment has been continued pursuant to 
        subsection (g) or (h) of section 223, and
            ``(ii) amounts of past-due benefits shall be taken into 
        account to the extent provided under the rules applicable in 
        cases before the Secretary.''.
                    (B) Protection from offsetting ssi benefits.--The 
                last sentence of section 1127(a) of such Act (as added 
                by section 5106(b) of the Omnibus Budget Reconciliation 
                Act of 1990) (42 U.S.C. 1320a-6(a)) is amended by 
                striking ``section 206(a)(4)'' and inserting 
                ``subsection (a)(4) or (b) of section 206''.
            (3) Application of single dollar amount ceiling to 
        concurrent claims under titles ii and xvi.--
                    (A) In general.--Section 206(a)(2) of such Act (as 
                amended by section 5106(a)(1) of the Omnibus Budget 
                Reconciliation Act of 1990) (42 U.S.C. 406(a)(2)) is 
                amended--
                            (i) by redesignating subparagraph (C) as 
                        subparagraph (D); and
                            (ii) by inserting after subparagraph (B) 
                        the following new subparagraph:
    ``(C) In any case involving--
            ``(i) an agreement described in subparagraph (A) with any 
        person relating to both a claim of entitlement to past-due 
        benefits under this title and a claim of entitlement to past-
        due benefits under title XVI, and
            ``(ii) a favorable determination made by the Secretary with 
        respect to both such claims,
the Secretary may approve such agreement only if the total fee or fees 
specified in such agreement does not exceed, in the aggregate, the 
dollar amount in effect under subparagraph (A)(ii)(II).''.
                    (B) Conforming amendment.--Section 206(a)(3)(A) of 
                such Act (as amended by section 5106(a)(1) of the 
                Omnibus Budget Reconciliation Act of 1990) (42 U.S.C. 
                406(a)(3)(A)) is amended by striking ``paragraph 
                (2)(C)'' and inserting ``paragraph (2)(D)''.
    (d) Amendment Related to Provisions in Section 5115 Relating to 
Advance Tax Transfers.--Section 201(a) of the Social Security Act (42 
U.S.C. 401(a)) is amended in the last sentence by striking ``and'' the 
second place it appears.
    (e) Effective Date.--Each amendment made by this section shall take 
effect as if included in the provisions of the Omnibus Budget 
Reconciliation Act of 1990 to which such amendment relates.

SEC. 202. ELIMINATION OF ROUNDING DISTORTION IN THE CALCULATION OF THE 
              OLD-AGE, SURVIVORS, AND DISABILITY INSURANCE CONTRIBUTION 
              AND BENEFIT BASE, THE EARNINGS TEST EXEMPT AMOUNTS, AND 
              THE HOSPITAL INSURANCE TAX CONTRIBUTION BASE.

    (a) Adjustment of OASDI Contribution and Benefit Base.--
            (1) In general.--Section 230(b) of the Social Security Act 
        (42 U.S.C. 430(b)) is amended by striking paragraphs (1) and 
        (2) and inserting the following:
            ``(1) $57,600, and
            ``(2) the ratio of (A) the deemed average total wages (as 
        defined in section 209(k)(1)) for the calendar year before the 
        calendar year in which the determination under subsection (a) 
        is made to (B) the deemed average total wages (as so defined) 
        for 1991,''.
            (2) Conforming amendment relating to applicable prior 
        law.--Section 230(d) of such Act (42 U.S.C. 430(d)) is amended 
        by striking ``(except that'' and all that follows through the 
        end and inserting ``(except that, for purposes of subsection 
        (b) of such section 230 as so in effect, the reference to the 
        contribution and benefit base in paragraph (1) of such 
        subsection (b) shall be deemed a reference to an amount equal 
        to $42,900, each reference in paragraph (2) of such subsection 
        (b) to the average of the wages of all employees as reported to 
        the Secretary of the Treasury shall be deemed a reference to 
        the deemed average total wages (as defined in section 
        209(k)(1)), the reference to a preceding calendar year in 
        paragraph (2)(A) of such subsection (b) shall be deemed a 
        reference to the calendar year before the calendar year in 
        which the determination under subsection (a) of such section 
        230 is made, and the reference to a calendar year in paragraph 
        (2)(B) of such subsection (b) shall be deemed a reference to 
        1991).''.
            (3) Adjustment of contribution and benefit base applicable 
        in determining years of coverage for purposes of special 
        minimum primary insurance amount.--Section 215(a)(1)(C)(ii) of 
        such Act is amended by striking ``(except that'' and all that 
        follows through the end and inserting ``(except that, for 
        purposes of subsection (b) of such section 230 as so in effect, 
        the reference to the contribution and benefit base in paragraph 
        (1) of such subsection (b) shall be deemed a reference to an 
        amount equal to $42,900, each reference in paragraph (2) of 
        such subsection (b) to the average of the wages of all 
        employees as reported to the Secretary of the Treasury shall be 
        deemed a reference to the deemed average total wages (as 
        defined in section 209(k)(1)), the reference to a preceding 
        calendar year in paragraph (2)(A) of such subsection (b) shall 
        be deemed a reference to the calendar year before the calendar 
        year in which the determination under subsection (a) of such 
        section 230 is made, and the reference to a calendar year in 
        paragraph (2)(B) of such subsection (b) shall be deemed a 
        reference to 1991).''.
    (b) Adjustment of Earnings Test Exempt Amount.--Section 
203(f)(8)(B)(ii) of the Social Security Act (42 U.S.C. 
403(f)(8)(B)(ii)) is amended to read as follows:
                    ``(ii) the product of the corresponding exempt 
                amount which is in effect with respect to months in the 
                taxable year ending after 1992 and before 1994, and the 
                ratio of--
                            ``(I) the deemed average total wages (as 
                        defined in section 209(k)(1)) for the calendar 
                        year before the calendar year in which the 
                        determination under subparagraph (A) is made, 
                        to
                            ``(II) the deemed average total wages (as 
                        so defined) for 1991,
                with such product, if not a multiple of $10, being 
                rounded to the next higher multiple of $10 where such 
                product is a multiple of $5 but not of $10 and to the 
                nearest multiple of $10 in any other case.''.
    (c) Computation of Adjustment of Heath Insurance Tax Contribution 
Base.--Paragraph (2) of section 3121(x) of the Internal Revenue Code of 
1986 (relating to hospital insurance contribution base) is amended to 
read as follows:
            ``(2) Hospital insurance.--For purposes of the taxes 
        imposed by sections 3101(b) and 3111(b), the applicable 
        contribution base for any calendar year is the product of--
                    ``(A) $135,000, and
                    ``(B) the ratio of (i) the deemed average total 
                wages (as defined in section 209(k)(1) of the Social 
                Security Act) for the second preceding calendar year to 
                (ii) the deemed average total wages (as so defined) for 
                1991.
        If the amount determined under the preceding sentence is not a 
        multiple of $300, such amount shall be rounded to the nearest 
        multiple of $300. In no event shall the applicable contribution 
        base for a calendar year determined under this paragraph be 
        less than such applicable contribution base for the preceding 
        calendar year.''
    (d) Effective Dates.--
            (1) The amendments made by subsection (a) shall be 
        effective with respect to the determination of the contribution 
        and benefit base for years after 1993.
            (2) The amendment made by subsection (b) shall be effective 
        with respect to the determination of the exempt amounts 
        applicable to any taxable year ending after 1993.
            (3) The amendment made by subsection (c) shall be effective 
        with respect to the determination of the applicable 
        contribution base for years after 1993.

                 Subtitle B--Human Resources Provisions

SEC. 211. CORRECTIONS RELATED TO THE INCOME SECURITY AND HUMAN 
              RESOURCES PROVISIONS OF THE OMNIBUS BUDGET RECONCILIATION 
              ACT OF 1990.

    (a) Amendment Related to Section 5035(a)(2).--Section 5035(a)(2) of 
the Omnibus Budget Reconciliation Act of 1990 (Public Law 101-508) is 
amended by striking ``a semicolon'' and inserting `` `; and' ''.
    (b) Repeal of Provision Inadvertently Included.--Section 5057 of 
the Omnibus Budget Reconciliation Act of 1990 (Public Law 101-508), and 
the amendment made by such section, are hereby repealed, and section 
1139(d) of the Social Security Act shall be applied and administered as 
if such section 5057 had never been enacted.
    (c) Amendment Related to Section 5105(d)(1)(B).--Section 
5105(d)(1)(B) of the Omnibus Budget Reconciliation Act of 1990 (Public 
Law 101-508; 104 Stat. 1388-266) is amended to read as follows:
                    ``(B) Title xvi.--Section 1631(a)(2)(F) (42 U.S.C. 
                1383(a)(2)(F)), as so redesignated by subsection (c)(2) 
                of this section, is amended to read as follows:
    ```(F) The Secretary shall include as a part of the annual report 
required under section 704 information with respect to the 
implementation of the preceding provisions of this paragraph, 
including--
            ```(i) the number of cases in which the representative 
        payee was changed;
            ```(ii) the number of cases discovered where there has been 
        a misuse of funds;
            ```(iii) how any such cases were dealt with by the 
        Secretary;
            ```(iv) the final disposition of such cases (including any 
        criminal penalties imposed); and
            ```(v) such other information as the Secretary determines 
        to be appropriate.'.''.
    (d) Amendment Related to Section 5105(a)(1)(B).--The second 
paragraph of section 1631(a) of the Social Security Act (42 U.S.C. 
1383(a)) is amended by striking ``(A)(i) Payments'' and inserting 
``(2)(A)(i) Payments''.
    (e) Amendments Related to Section 5105(b).--Section 1631(a)(2)(C) 
of the Social Security Act (42 U.S.C. 1383(a)(2)(C)) is amended--
            (1) by striking clause (ii);
            (2) by redesignating clauses (iii), (iv), and (v) as 
        clauses (ii), (iii), and (iv), respectively; and
            (3) in clause (iv) (as so redesignated), by striking 
        ``(iii), and (iv)'' and inserting ``and (iii)''.
    (f) Amendments Related to Section 5107(a)(2)(B).--Section 
1631(c)(1)(B) of the Social Security Act (42 U.S.C. 1383(c)(1)(B)) is 
amended by striking ``paragraph (1)'' each place such term appears and 
inserting ``subparagraph (A)''.
    (g) Amendment Related to Section 5109(a)(2).--Section 1631 of the 
Social Security Act (42 U.S.C. 1383) is amended by redesignating the 
subsection (n) added by section 5109(a)(2) of the Omnibus Budget 
Reconciliation Act of 1990, as subsection (o).
    (h) Amendments Related to Section 11115(b)(2).--Section 11115(b)(2) 
of the Omnibus Budget Reconciliation Act of 1990 (Public Law 101-508) 
is amended--
            (1) in subparagraph (A), by striking ``paragraph (8)'' and 
        inserting ``paragraph (9)'';
            (2) in subparagraph (B), by striking ``paragraph (9)'' and 
        inserting ``paragraph (10)''; and
            (3) in subparagraph (C), by redesignating the new paragraph 
        added thereby as paragraph (11).
    (i) Amendment Related to Section 13101(d)(2).--Section 256(k)(2)(A) 
of the Balanced Budget and Emergency Deficit Control Act of 1985 is 
amended--
            (1) by striking ``--'' the second place it appears and all 
        that follows through ``(I)''; and
            (2) by striking ``; or'' and all that follows through 
        ``(II)'' and inserting ``, except that a State may not be 
        allotted an amount under this subparagraph that exceeds''.
    (j) Effective Date.--Each amendment made by this section shall take 
effect as if included in the provision of the Omnibus Budget 
Reconciliation Act of 1990 to which the amendment relates at the time 
such provision became law.

SEC. 212. TECHNICAL CORRECTIONS RELATED TO THE HUMAN RESOURCE AND 
              INCOME SECURITY PROVISIONS OF OMNIBUS BUDGET 
              RECONCILIATION ACT OF 1989.

    (a) Amendment Relating to Section 8004(a).--Section 408(m)(2)(A) of 
the Social Security Act (42 U.S.C. 608(m)(2)(A)) is amended by striking 
``a fiscal'' and inserting ``the fiscal''.
    (b) Amendment Relating to Section 8006(a).--Section 473(a)(6)(B) of 
such Act (42 U.S.C. 673(a)(6)(B)) is amended by striking 
``474(a)(3)(B)'' and inserting ``474(a)(3)(C)''.
    (c) Amendment Relating to Section 8007(b)(3).--Subparagraph (D) of 
section 475(5) of such Act (42 U.S.C. 675(5)(D)) is amended by moving 
such subparagraph 2 ems to the right so that the left margin of such 
subparagraph is aligned with the left margin of subparagraph (C) of 
such section.
    (d) Effective Date.--Each amendment made by this section shall take 
effect as if the amendment had been included in the provision of the 
Omnibus Budget Reconciliation Act of 1989 to which the amendment 
relates, at the time the provision became law.

SEC. 213. ELIMINATION OF OBSOLETE PROVISIONS RELATING TO TREATMENT OF 
              THE EARNED INCOME TAX CREDIT.

    (a) Treatment of EITC as Earned Income.--Section 1612(a)(1) of the 
Social Security Act (42 U.S.C. 1382a(a)(1)) is amended by striking 
subparagraph (C) and by redesignating subparagraphs (D) and (E) as 
subparagraphs (C) and (D), respectively.
    (b) Adjustment of Benefits Due to Treatment of EITC as Earned 
Income.--Section 1631(b) of such Act (42 U.S.C. 1383(b)) is amended by 
striking paragraph (3) and by redesignating paragraphs (4) and (5) as 
paragraphs (3) and (4), respectively.

SEC. 214. REDESIGNATION OF CERTAIN PROVISIONS.

    Section 1631(e)(6) of the Social Security Act (42 U.S.C. 
1383(e)(6)) is amended by redesignating subparagraphs (1) and (2) as 
subparagraphs (A) and (B), respectively.

                     TITLE III--TARIFF AND CUSTOMS

SEC. 301. TECHNICAL AMENDMENTS TO THE HARMONIZED TARIFF SCHEDULE OF THE 
              UNITED STATES.

    (a) In General.--The Harmonized Tariff Schedule of the United 
States is amended as follows:
            (1) Tapestry and upholstery fabrics.--The article 
        description for subheading 5112.19.20 is amended by striking 
        ``of a weight exceeding 300 g/m<SUP>2''.
            (2) Gloves.--
                    (A) Chapter 61 is amended by redesignating 
                subheading 6116.10.45 as subheading 6116.10.48.
                    (B) Chapter 62 is amended by striking the superior 
                text ``Other:'' that appears between subheadings 
                6216.00.46 and 6216.00.52.
            (3) Agglomerate stone floor and wall tiles.--The article 
        description for subheading 6810.19.12 is amended to read as 
        follows: ``Of stone agglomerated with binders other than 
        cement''.
            (4) 2,4-Diaminobenzenesulfonic acid.--The article 
        description for heading 9902.30.43 is amended by striking 
        ``2921.51.50'' and inserting ``2921.59.50''.
            (5) Machines used in the manufacture of bicycle parts.--The 
        article description for heading 9902.84.79 is amended by 
        striking ``8479.89.90'' and inserting ``8462.49.00, 8479.89.90 
        or 9031.80.00''.
            (6) Copying machines and parts.--The article description 
        for heading 9902.90.90 is amended by inserting ``or 
        8473.40.40'' after ``8472.90.80''.
    (b) Staged Rate Reductions for Gloves.--Any staged reduction of a 
special rate of duty set forth in subheading 6116.10.45 of such 
Schedule that takes effect on or after October 1, 1990, by reason of 
section 10011(a)(2) of the Omnibus Budget Reconciliation Act of 1990 
shall apply to the corresponding rate of duty in subheading 6116.10.48 
(as redesignated by subsection (a)(2)(A)).
    (c) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by subsection (a) shall apply with respect to 
        goods entered, or withdrawn from warehouse for consumption, on 
        or after the 15th day after the date of the enactment of this 
        Act.
            (2) Retroactive application for certain liquidations and 
        reliquidations.--
                    (A) Notwithstanding section 514 of the Tariff Act 
                of 1930 or any other provision of law, upon proper 
                request filed with the appropriate customs officer on 
                or before the 90th day after the date of the enactment 
                of this Act, any entry--
                            (i) that was made after the applicable date 
                        and before the 15th day after such date of 
                        enactment; and
                            (ii) with respect to which there would have 
                        been a lesser or no duty if any amendment made 
                        by subsection (a) applied to such entry;
                shall be liquidated or reliquidated as though such 
                amendment applied to such entry.
                    (B) For purposes of this subsection, the term 
                ``applicable date'' means--
                            (i) if such amendment is made by subsection 
                        (a)(3) or (a)(6), December 31, 1988; and
                            (ii) if such amendment is made by 
                        subsection (a)(1), (a)(2), (a)(4), (a)(5), 
                        September 30, 1990.

SEC. 302. CLARIFICATION REGARDING THE APPLICATION OF CUSTOMS USER FEES.

    (a) In General.--Subparagraph (D) of section 13031(b)(8) of the 
Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 
58c(b)(8)(D)) is amended--
            (1) by striking ``and'' at the end of clause (iv);
            (2) by striking the period at the end of clause (v) and 
        inserting ``; and''; and
            (3) by inserting after clause (v) the following new clause:
            ``(vi) in the case of merchandise entered from a foreign 
        trade zone (other than merchandise to which clause (v) 
        applies), be applied only to the value of the privileged or 
        nonprivileged foreign status merchandise under section 3 of the 
        Act of June 18, 1934 (commonly known as the Foreign Trade Zones 
        Act, 19 U.S.C. 81c).''
    (b) Effective Date.--The amendments made by subsection (a) apply 
to--
            (1) any entry made from a foreign trade zone on or after 
        the 15th day after the date of the enactment of this Act; and
            (2) any entry made from a foreign trade zone after November 
        30, 1986, and before such 15th day if the entry was not 
        liquidated before such 15th day.
    (c) Application of Fees to Certain Agricultural Products.--The 
amendment made by section 111(b)(2)(D)(iv) of the Customs and Trade Act 
of 1990 shall apply to--
            (1) any entry made from a foreign trade zone on or after 
        the 15th day after the date of the enactment of this Act; and
            (2) any entry made from a foreign trade zone after November 
        30, 1986, and before such 15th day if the entry was not 
        liquidated before such 15th day.

SEC. 303. TECHNICAL AMENDMENTS TO THE OMNIBUS TRADE AND COMPETITIVENESS 
              ACT OF 1988.

    (a) In General.--Paragraph (2) of section 1102(a) of the Omnibus 
Trade and Competitiveness Act of 1988 (19 U.S.C. 2902(a)(2)) is 
amended--
            (1) in subparagraph (A)--
                    (A) by striking ``the date of enactment of this 
                Act'' and inserting ``January 1, 1989''; and
                    (B) by striking ``such date of enactment'' and 
                inserting ``January 1, 1989''; and
            (2) in subparagraph (B), by striking ``such date of 
        enactment'' and inserting ``January 1, 1989''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect January 1, 1989.
    (c) Construction.--For purposes of applying the amendments made by 
subsection (a), the column 1-general rate of duty established by any 
amendment to the Harmonized Tariff Schedule of the United States that 
was enacted after January 1, 1989, shall, if--
            (1) such amendment has, or is statutorily treated as 
        having, an effective date of January 1, 1989; or
            (2) application for liquidation or reliquidation at such 
        rate with respect to entries made after December 31, 1988, and 
        before the effective date of the amendment, is provided for;
be treated as the rate in effect on January 1, 1989.

SEC. 304. TECHNICAL AMENDMENT TO THE CUSTOMS AND TRADE ACT OF 1990.

    Subsection (b) of section 484H of the Customs and Trade Act of 1990 
(19 U.S.C. 1553 note) is amended by striking ``, or withdrawn from 
warehouse for consumption,'' and inserting ``for transportation in 
bond''.

SEC. 305. TECHNICAL AMENDMENTS REGARDING CERTAIN BENEFICIARY COUNTRIES.

    (a) Caribbean Basin Economic Recovery Act.--Section 213(h)(1) of 
the Caribbean Basin Economic Recovery Act (19 U.S.C. 2703(h)(1)) is 
amended by adding at the end thereof the following flush sentence:
        ``The duty reductions provided for under this paragraph shall 
        not apply to textile and apparel articles which are subject to 
        textile agreements.''.
    (b) Andean Trade Preference Act.--Section 204(c)(1) of the Andean 
Preference Act (19 U.S.C. 3203(c)(1)) is amended by adding at the end 
thereof the following flush sentence:
        ``The duty reductions provided for under this paragraph shall 
        not apply to textile and apparel articles which are subject to 
        textile agreements.''
    (c) Effective Date.--The amendments made by this section apply with 
respect to--
            (1) articles entered, or withdrawn from warehouse for 
        consumption, on or after the 15th day after the date of the 
        enactment of this Act, and
            (2) articles entered after December 31, 1991, and before 
        such 15th day, which are not liquidated before such 15th day.

SEC. 306. CLARIFICATION OF FEES FOR CERTAIN CUSTOMS SERVICES.

    (a) In General.--Section 13031(b)(9)(A) of the Consolidated Omnibus 
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(b)(9)(A)) is amended--
            (1) by striking ``centralized hub facility or'' in clause 
        (i); and
            (2) in clause (ii)--
                    (A) by striking ``facility--'' and inserting 
                ``facility or centralized hub facility--'',
                    (B) by striking ``customs inspectional'' in 
                subclause (I), and
                    (C) by striking ``at the facility'' in subclause 
                (I) and inserting ``for the facility''.
    (b) Definitions.--Section 13031(b)(9)(B)(i) of the Consolidated 
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(b)(9)(B)(i)) 
is amended--
            (1) by striking ``, as in effect on July 30, 1990'', and
            (2) by adding at the end thereof the following new 
        sentence: ``Nothing in this paragraph shall be construed as 
        prohibiting the Secretary of the Treasury from processing 
        merchandise that is informally entered or released at any 
        centralized hub facility or express consignment carrier 
        facility during the normal operating hours of the Customs 
        Service, subject to reimbursement and payment under 
        subparagraph (A).''.
    (c) Citation.--Section 13031(b)(9)(B)(ii) of the Consolidated 
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(b)(9)(B)(ii)) 
is amended by striking ``section 236 of the Tariff and Trade Act of 
1984'' and inserting ``section 236 of the Trade and Tariff Act of 
1984''.

SEC. 307. CONFORMING AMENDMENT TO SECTION 337 OF THE TARIFF ACT OF 
              1930.

    (a) In General.--The second sentence of section 337(b)(3) of the 
Tariff Act of 1930 is amended by striking ``section 303, 671, or 673'' 
and inserting ``section 303, 701, or 731''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect October 28, 1992.

                                 <all>

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