(b) The item relating to section 646 in the table of
sections for subpart A of part I of subchapter J of chapter
1 of the 1986 Code is amended by striking ‘‘Sec. 646’’
and inserting ‘‘Sec. 645’’.
(c) Paragraph (1) of section 2652(b) of the 1986
Code is amended by striking ‘‘section 646’’ and inserting
‘‘section 645’’.
(d) Paragraph (3) of section 1(g) of the 1986 Code
is amended by striking subparagraph (C) and by redesig-
nating subparagraph (D) as subparagraph (C).
(e) Section 641 of the 1986 Code is amended by
striking subsection (c) and by redesignating subsection (d)
as subsection (c).
(f) Paragraph (4) of section 1361(e) of the 1986
Code is amended by striking ‘‘section 641(d)’’ and insert-
ing ‘‘section 641(c)’’.
(g) Subparagraph (A) of section 6103(e)(1) of the
1986 Code is amended by striking clause (ii) and by redes-
ignating clauses (iii) and (iv) as clauses (ii) and (iii), re-
spectively.
SEC. 13. AMENDMENTS RELATED TO TITLE XIV OF 1997
ACT.
(a) AMENDMENT RELATED TO SECTION 1434 OF
1997 ACT.—Paragraph (2) of section 4052(f) of the 1986
Code is amended by striking ‘‘this section’’ and inserting
‘‘such section’’.
(b) AMENDMENT RELATED TO SECTION 1436 OF
1997 ACT.—Paragraph (2) of section 4091(a) of the 1986
Code is amended by inserting ‘‘or on which tax has been
credited or refunded’’ after ‘‘such paragraph’’.
SEC. 14. AMENDMENTS RELATED TO TITLE XV OF 1997 ACT.
(a) AMENDMENT RELATED TO SECTION 1501 OF
1997 ACT.—The paragraph (8) of section 408(p) of the
1986 Code added by section 1501(b) of the 1997 Act is
redesignated as paragraph (9).
(b) AMENDMENT RELATED TO SECTION 1505 OF
1997 ACT.—Section 1505(d)(2) of the 1997 Act is amend-
ed by striking ‘‘(b)(12)’’ and inserting ‘‘(b)(12)(A)(i)’’.
(c) AMENDMENT RELATED TO SECTION 1531 OF
1997 ACT.—Subsection (f) of section 9811 of the 1986
Code (as added by section 1531 of the 1997 Act) is redes-
ignated as subsection (e).
SEC. 15. AMENDMENTS RELATED TO TITLE XVI.
(a) AMENDMENTS RELATED TO SECTION 1601(d) OF
1997 ACT.—
(1) 
AMENDMENTS
RELATED
TO
SECTION
1601(d)(1)—
(A) Section 408(p)(2)(D)(i) of the 1986
Code is amended by striking ‘‘or (B)’’ in the
last sentence.
(B) Section 408(p) of the 1986 Code is
amended by adding at the end the following:
‘‘(10) SPECIAL RULES FOR ACQUISITIONS, DIS-
POSITIONS, AND SIMILAR TRANSACTIONS.—
‘‘(A) IN
GENERAL.—An employer which
fails to meet any applicable requirement by rea-
son of an acquisition, disposition, or similar
transaction shall not be treated as failing to
meet such requirement during the transition pe-
riod if—
‘‘(i) the employer satisfies require-
ments similar to the requirements of sec-
tion 410(b)(6)(C)(i)(II), and
‘‘(ii) the qualified salary reduction ar-
rangement maintained by the employer
would satisfy the requirements of this sub-
section after the transaction if the em-
ployer which maintained the arrangement
before the transaction had remained a sep-
arate employer.
‘‘(B) APPLICABLE
REQUIREMENT.—For
purposes of this paragraph, the term ‘applicable
requirement’ means—
‘‘(i) the requirement under paragraph
(2)(A)(i) that an employer be an eligible
employer,
‘‘(ii) the requirement under paragraph
(2)(D) that an arrangement be the only
plan of an employer, and
‘‘(iii) the participation requirements
under paragraph (4).
‘‘(C) TRANSITION PERIOD.—For purposes
of this paragraph, the term ‘transition period’
means the period beginning on the date of any
transaction described in subparagraph (A) and
ending on the last day of the second calendar
year following the calendar year in which such
transaction occurs.’’
(C) Section 408(p)(2) of the 1986 Code is
amended—
(i) by striking ‘‘the preceding sentence
shall apply only in accordance with rules
similar 
to 
the 
rules 
of 
section
410(b)(6)(C)(i)’’ in the last sentence of
subparagraph (C)(i)(II) and inserting ‘‘the
preceding sentence shall not apply’’, and
(ii) by striking clause (iii) of subpara-
graph (D).
(2) AMENDMENT TO SECTION 1601(d)(4).—Sec-
tion 1601(d)(4)(A) of the 1997 Act is amended—
(A) by striking ‘‘Section 403(b)(11)’’ and
inserting ‘‘Paragraphs (7)(A)(ii) and (11) of
section 403(b)’’, and
(B) by striking ‘‘403(b)(1)’’ in clause (ii)
and inserting ‘‘403(b)(10)’’.
(b) AMENDMENT RELATED TO SECTION 1601(f)(4)
OF 1997 ACT.—Subsection (d) of section 6427 of the
1986 Code is amended—
(1) by striking ‘‘HELICOPTERS’’ in the heading
and inserting ‘‘OTHER AIRCRAFT USES’’, and
(2) by inserting ‘‘or a fixed-wing aircraft’’ after
‘‘helicopter’’.
SEC. 16. AMENDMENT RELATED TO OMNIBUS BUDGET REC-
ONCILIATION ACT OF 1993.
(a) IN GENERAL.—Section 196(c) of the 1986 Code
is amended by striking ‘‘and’’ at the end of paragraph (6),
by striking the period at the end of paragraph (7), and
insert ‘‘, and’’, and by adding at the end the following
new paragraph:
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall take effect as if included in the
amendments made by section 701(b) of the Tax Reform
Act of 1986.
SEC. 19. MISCELLANEOUS CLERICAL AND DEADWOOD
CHANGES.
(a)(1) Section 6421 of the 1986 Code is amended by
redesignating subsections (j) and (k) as subsections (i)
and (j), respectively.
(2) Subsection (b) of section 34 of the 1986 Code
is amended by striking ‘‘section 6421(j)’’ and inserting
‘‘section 6421(i)’’.
(b) Sections 4092(b) and 6427(q)(2) of the 1986
Code are each amended by striking ‘‘section 4041(c)(4)’’
and inserting ‘‘section 4041(c)(2)’’.
(c) Sections 4221(c) and 4222(d) of the 1986 Code
are each amended by striking ‘‘4053(a)(6)’’ and inserting
‘‘4053(6)’’.
(d) Paragraph (5) of section 6416(b) of the 1986
Code is amended by striking ‘‘section 4216(e)(1)’’ each
place it appears and inserting ‘‘section 4216(d)(1)’’.
(e) Paragraph (3) of section 6427(f) of the 1986
Code is amended by striking ‘‘, (e),’’.
(f)(1) Section 6427 of the 1986 Code, as amended
by paragraph (2), is amended by redesignating subsections
(n), (p), (q), and (r) as subsections (m), (n), (o), and (p),
respectively.
(2) Paragraphs (1) and (2)(A) of section 6427(i) of
the 1986 Code are each amended by striking ‘‘(q)’’ and
inserting ‘‘(o)’’.
(g) Subsection (e) of section 9502 of the 1986 Code
is amended to read as follows:
‘‘(e) CERTAIN TAXES ON ALCOHOL MIXTURES TO
REMAIN IN GENERAL FUND.—For purposes of this sec-
tion, the amounts which would (but for this subsection)
be required to be appropriated under subparagraphs (A),
(C), and (D) of subsection (b)(1) shall be reduced by—
‘‘(1) 0.6 cent per gallon in the case of taxes im-
posed on any mixture at least 10 percent of which
is alcohol (as defined in section 4081(c)(3)) if any
portion of such alcohol is ethanol, and
‘‘(2) 0.67 cent per gallon in the case of fuel
used in producing a mixture described in paragraph
(1).’’
(h)(1) Clause (i) of section 9503(c)(2)(A) of the 1986
Code is amended by adding ‘‘and’’ at the end of subclause
(II), by striking subclause (III), and by redesignating sub-
clause (IV) as subclause (III).
(2) Clause (ii) of such section is amended by striking
‘‘gasoline, special fuels, and lubricating oil’’ each place it
appears and inserting ‘‘fuel’’.
(i) The amendments made by this section shall take
effect on the date of the enactment of this Act.
SEC. 20. EFFECTIVE DATE.
Except as otherwise provided in this Act, the amend-
ments made by this Act shall take effect as if included
in the provisions of the Taxpayer Relief Act of 1997 to
which they relate.
Æ