‘‘(C) TENTATIVE
TAX
BASE.—For pur-
poses of this paragraph, the term ‘tentative tax
base’ means the amount with respect to which
the tax imposed by section 2001(b) would be
computed without regard to this section.’’
(2) Section 2033A(b)(3) of the 1986 Code is
amended to read as follows:
‘‘(3) INCLUDIBLE GIFTS OF INTERESTS.—The
amount of the gifts of qualified family-owned busi-
ness interests determined under this paragraph is
the sum of—
‘‘(A) the amount of such gifts from the de-
cedent to members of the decedent’s family
taken 
into 
account 
under 
section
2001(b)(1)(B), plus
‘‘(B) the amount of such gifts otherwise
excluded under section 2503(b),
to the extent such interests are continuously held by
members of such family (other than the decedent’s
spouse) between the date of the gift and the date of
the decedent’s death.’’
(c) AMENDMENTS RELATED TO SECTION 503 OF
THE 1997 ACT.—
(1) Clause (iii) of section 6166(b)(7)(A) of the
1986 Code is amended to read as follows:
‘‘(iii) for purposes of applying section
6601(j), the 2-percent portion (as defined
in such section) shall be treated as being
zero.’’
(2) Clause (iii) of section 6166(b)(8)(A) of the
1986 Code is amended to read as follows:
‘‘(iii) 2-PERCENT INTEREST RATE NOT
TO APPLY.—For purposes of applying sec-
tion 6601(j), the 2-percent portion (as de-
fined in such section) shall be treated as
being zero.’’
(d) AMENDMENT RELATED TO SECTION 505 OF THE
1997 ACT.—Paragraphs (1) and (2) of section 7479(a)
of the 1986 Code are each amended by striking ‘‘an es-
tate,’’ and inserting ‘‘an estate (or with respect to any
property included therein),’’.
(e) AMENDMENTS RELATED TO SECTION 506 OF
THE 1997 ACT.—
(1) Subsection (c) of section 2504 of the 1986
Code is amended by striking ‘‘was assessed or paid’’
and inserting ‘‘was finally determined for purposes
of this chapter’’.
(2) Paragraph (1) of section 506(e) of the 1997
Act is amended by striking ‘‘and (c)’’ and inserting
‘‘, (c), and (d)’’.
SEC. 7. AMENDMENTS RELATED TO TITLE VII OF 1997 ACT.
(a) AMENDMENT RELATED TO SECTION 1400 OF
1986 CODE.—Section 1400(b)(2)(B) of the 1986 Code is
amended by inserting ‘‘as determined on the basis of the
1990 census’’ after ‘‘percent’’.
(b) AMENDMENTS RELATED TO SECTION 1400B OF
1986 CODE.—
(1) Section 1400B(d)(2) of the 1986 Code is
amended by inserting ‘‘as determined on the basis of
the 1990 census’’ after ‘‘percent’’.
(2) Section 1400B(b) of the 1986 Code is
amended by redesignating paragraphs (6) and (7) as
paragraphs (5) and (6), respectively.
(c) AMENDMENTS RELATED TO SECTION 1400C OF
1986 CODE.—
(1) Paragraph (1) of section 1400C(c) of the
1986 Code is amended to read as follows:
‘‘(1) IN GENERAL.—The term ‘first-time home-
buyer’ means any individual if such individual (and
if married, such individual’s spouse) had no present
ownership interest in a principal residence in the
District of Columbia during the 1-year period ending
on the date of the purchase of the principal resi-
dence to which this section applies.’’
(2) Subparagraph (B) of section 1400C(e)(2) of
the 1986 Code is amended by inserting before the
period ‘‘on the date the taxpayer first occupies such
residence’’.
(3) Paragraph (3) of section 1400C(e) of the
1986 Code is amended by striking all that follows
‘‘principal residence’’ and inserting ‘‘on the date
such residence is purchased.’’
(4) Subsection (i) of section 1400C of the 1986
Code is amended to read as follows:
‘‘(i) APPLICATION OF SECTION.—This section shall
apply to property purchased after August 4, 1997, and
before January 1, 2001.’’
(5) Subsection (c) of section 23 of the 1986
Code is amended by inserting ‘‘and section 1400C’’
after ‘‘other than this section’’.
(6) Subparagraph (C) of section 25(e)(1) of the
1986 Code is amended by striking ‘‘section 23’’ and
inserting ‘‘sections 23 and 1400C’’.
SEC. 8. AMENDMENTS RELATED TO TITLE IX OF 1997 ACT.
(a) AMENDMENTS RELATED TO SECTION 901 OF
1997 ACT.—
(1) Section 9503(c)(7) of the 1986 Code is
amended by striking ‘‘resulting from the amend-
ments made by’’ and inserting ‘‘(and transfers to
the
Mass
Transit
Account)
resulting
from
the
amendments made by subsections (a) and (b) of sec-
tion 901 of’’.
(2) Subsection (e) of section 901 of the 1997
Act is amended by adding at the end the following
new
sentence:
‘‘For
purposes
of
determining
amounts appropriated to the Highway Trust Fund
or transfers to any account, the deposits to which
the preceding sentence applies shall be treated as
made when they would have been required to be
made without regard to such sentence.’’
(a) AMENDMENT RELATED TO SECTION 901 OF 1997
ACT.—Section 9503(c)(7) of the 1986 Code is amended—
(1) by striking ‘‘resulting from the amendments
made by’’ and inserting ‘‘(and transfers to the Mass
Transit Account) resulting from the amendments
made by subsections (a) and (b) of section 901 of’’,
and
(2) by inserting before the period ‘‘and deposits
in the Highway Trust Fund (and transfers to the
Mass Transit Account) shall be treated as made when
they would have been required to be made without re-
gard to section 901(e) of the Taxpayer Relief Act of
1997’’.
(b) AMENDMENT RELATED TO SECTION 907 OF 1997
ACT.—Paragraph (2) of section 9503(e) of the 1986 Code
7213 and 7213A shall not apply with respect to disclo-
sures or inspections made pursuant to this paragraph.’’
SEC. 9. AMENDMENTS RELATED TO TITLE X OF 1997 ACT.
(a) AMENDMENTS RELATED TO SECTION 1001 OF
1997 ACT.—
(1) Paragraph (2) of section 1259(b) of the
1986 Code is amended—
(A) by striking ‘‘debt’’ each place it ap-
pears in clauses (i) and (ii) of subparagraph
(A) and inserting ‘‘position’’,
(B) by striking ‘‘and’’ at the end of sub-
paragraph (A), and
(C) by redesignating subparagraph (B) as
subparagraph (C) and by inserting after sub-
paragraph (A) the following new subparagraph:
‘‘(B) any hedge with respect to a position
described in subparagraph (A), and’’.
(2) Section 1259(d)(1) of the 1986 Code is
amended by inserting ‘‘(including cash)’’ after
‘‘property’’.
(3) Subparagraph (D) of section 475(f)(1) of
the 1986 Code is amended by adding at the end the
following new sentence: ‘‘Subsection (d)(3) shall not
apply under the preceding sentence for purposes of
applying sections 1402 and 7704.’’
(4) Subparagraph (C) of section 1001(d)(3) of
the 1997 Act is amended by striking ‘‘within the 30-
day period beginning on’’ and inserting ‘‘before the
close of the 30th day after’’.
(b) AMENDMENTS RELATED TO SECTION 1012 OF
1997 ACT.—
(1) Paragraph (1) of section 1012(d) of the
1997 Act is amended by striking ‘‘1997, pursuant’’
and inserting ‘‘1997; except that the amendment
made by subsection (a) shall apply to such distribu-
tions only if pursuant’’.
(2) Subparagraph (A) of section 355(e)(3) of
the 1986 Code is amended—
(A) by striking ‘‘shall not be treated as de-
scribed in’’ and inserting ‘‘shall not be taken
into account in applying’’, and
(B) by striking clause (iv) and inserting
the following new clause:
‘‘(iv) The acquisition of stock in the
distributing corporation or any controlled
corporation to the extent that the percent-
age of stock owned directly or indirectly in
such corporation by each person owning
stock in such corporation immediately be-
fore the acquisition does not decrease.’’
(c) AMENDMENTS RELATED TO SECTION 1014 OF
1997 ACT.—
(1) Paragraph (1) of section 351(g) of the 1986
Code is amended by adding ‘‘and’’ at the end of sub-
paragraph (A) and by striking subparagraphs (B)
and (C) and inserting the following new subpara-
graph:
‘‘(B) if (and only if) the transferor receives
stock other than nonqualified preferred stock—
‘‘(i) subsection (b) shall apply to such
transferor, and
‘‘(ii) such nonqualified preferred stock
shall be treated as other property for pur-
poses of applying subsection (b).’’
(2) Clause (ii) of section 354(a)(2)(C) of 1986
Code is amended by adding at the end the following
new subclause:
‘‘(III) EXTENSION
OF
STATUTE
OF LIMITATIONS.—The statutory pe-
riod for the assessment of any defi-
ciency attributable to a corporation
failing to be a family-owned corpora-
tion shall not expire before the expira-
tion of 3 years after the date the Sec-
retary is notified by the corporation
(in such manner as the Secretary may
prescribe) of such failure, and such
deficiency may be assessed before the
expiration of such 3-year period not-
withstanding the provisions of any
other law or rule of law which would
otherwise prevent such assessment.’’
(d) AMENDMENT RELATED TO SECTION 1024 OF
1997 ACT.—Section 6331(h)(1) of the 1986 Code is
amended by striking ‘‘The effect of a levy’’ and inserting
‘‘If the Secretary approves a levy under this subsection,
the effect of such levy’’.
(e) AMENDMENTS RELATED TO SECTION 1031 OF
1997 ACT.—
(1) Subsection (l) of section 4041 of the 1986
Code is amended by striking ‘‘subsection (e) or (f)’’
and inserting ‘‘subsection (f) or (g)’’.
(2) Subsection (b) of section 9502 of the 1986
Code is amended by moving the sentence added at
the end of paragraph (1) to the end of such sub-
section.
(3) Section 6421(f)(2) of the 1986 Code is
amended by adding at the end the following flush
sentence:
‘‘Subparagraph (B) shall not apply to fuel used as
supplies for vessels or aircraft (as defined in section
4221(d)(3)) on flight segments outside the United
States or beginning in the United States and ending
outside the United States.’’
(3) Subsection (c) of section 6421 of the 1986
Code is amended—
(A) by striking ‘‘(2)(A)’’ and inserting
‘‘(2)’’, and
(B) by adding at the end the following sen-
tence: ‘‘Subsection (a) shall not apply to gasoline
to which this subsection applies.’’
(f) AMENDMENTS RELATED TO SECTION 1032 OF
1997 ACT.—
(1) Section 1032(a) of the 1997 Act is amended
by striking ‘‘Subsection (a) of section 4083’’ and in-
serting ‘‘Paragraph (1) of section 4083(a)’’.
(2) Section 1032(e)(12)(A) of the 1997 Act
shall be applied as if ‘‘gasoline, diesel fuel,’’ were the
material proposed to be stricken.
(3) Paragraph (1) of section 4101(e) of the
1986 Code is amended by striking ‘‘dyed diesel fuel
and kerosene’’ and inserting ‘‘such fuel in a dyed
form’’.
(g) AMENDMENT RELATED TO SECTION 1055 OF
1997 ACT.—Section 6611(g)(1) of the 1986 Code is
amended by striking ‘‘(e), and (h)’’ and inserting ‘‘and
(e)’’.
(h) AMENDMENT RELATED TO SECTION 1083 OF
1997 ACT.—Section 1083(a)(2) of the 1997 Act is amend-
ed—
(1) by striking ‘‘21’’ and inserting ‘‘20’’, and
(2) by striking ‘‘22’’ and inserting ‘‘21’’.
(i) AMENDMENT RELATED
TO SECTION 1084 OF
1997 ACT.—
(1) Paragraph (3) of section 264(a) of the 1986
Code is amended by striking ‘‘subsection (c)’’ and
inserting ‘‘subsection (d)’’.
(2) Paragraph (4) of section 264(a) of the 1986
Code is amended by striking ‘‘subsection (d)’’ and
inserting ‘‘subsection (e)’’.
(3) Paragraph (4) of section 264(f) of the 1986
Code is amended by adding at the end the following
new subparagraph:
‘‘(E) MASTER
CONTRACTS.—If coverage
for each insured under a master contract is
treated as a separate contract for purposes of
sections 817(h), 7702, and 7702A, coverage for
each such insured shall be treated as a separate
contract for purposes of subparagraph (A). For
purposes of the preceding sentence, the term
‘master contract’ shall not include any group
life insurance contract (as defined in section
848(e)(2)).’’
(4)(A) Clause (iv) of section 264(f)(5)(A) of the
1986 Code is amended by striking the second sen-
tence.
(B) Subparagraph (B) of section 6724(d)(1) of
the 1986 Code is amended by striking ‘‘or’’ at the
end of clause (xv), by striking the period at the end
of clause (xvi) and inserting ‘‘, or’’, and by adding
at the end the following new clause:
‘‘(xvii) section 264(f)(5)(A)(iv) (relat-
ing to reporting with respect to certain life
insurance and annuity contracts).’’
(C) Paragraph (2) of section 6724(d) of the
1986 Code is amended by striking ‘‘or’’ at the end
of subparagraph (Y), by striking the period at the
end of subparagraph (Z) and inserting ‘‘or’’, and by
adding at the end the following new subparagraph:
‘‘(AA) section 264(f)(5)(A)(iv) (relating to
reporting with respect to certain life insurance
and annuity contracts).’’
(j) AMENDMENT RELATED TO SECTION 1085 OF
1997 ACT.—Paragraph (5) of section 32(c) of the 1986
Code is amended—
(1) by inserting before the period at the end of
subparagraph (A) ‘‘and increased by the amounts
described in subparagraph (C)’’,
(2) by adding ‘‘or’’ at the end of clause (iii) of
subparagraph (B), and
(3) by striking all that follows subclause (II) of
subparagraph (B)(iv) and inserting the following:
‘‘(III) other trades or businesses.
For purposes of clause (iv), there shall not
be taken into account items which are at-
tributable to a trade or business which
consists of the performance of services by
the taxpayer as an employee.
‘‘(C) CERTAIN AMOUNTS INCLUDED.—An
amount is described in this subparagraph if it
is—
‘‘(i) interest received or accrued dur-
ing the taxable year which is exempt from
tax imposed by this chapter, or
‘‘(ii) amounts received as a pension or
annuity, and any distributions or payments
received from an individual retirement
plan, by the taxpayer during the taxable
year to the extent not included in gross in-
come.
Clause (ii) shall not include any amount which
is not includible in gross income by reason of
section 402(c), 403(a)(4), 403(b), 408(d) (3),
(4), or (5), or 457(e)(10).’’
(k) AMENDMENT RELATED TO SECTION 1088 OF
1997 ACT.—Section 1088(b)(2)(C) of the 1997 Act is
amended by inserting ‘‘more than 1 year’’ before ‘‘after’’.
(l) AMENDMENT RELATED
TO SECTION 1089 OF
1997 ACT.—Paragraphs (1)(C) and (2)(C) of section
664(d) of the 1986 Code are each amended by adding
‘‘, and’’ at the end.
SEC. 10. AMENDMENTS RELATED TO TITLE XI OF 1997 ACT.
(a) AMENDMENT RELATED TO SECTION 1103 OF
1997 ACT.—The paragraph (3) of section 59(a) added by
section 1103 of the 1997 Act is redesignated as paragraph
(4).
(b) AMENDMENT RELATED TO SECTION 1121 OF
1997 ACT.—Section 1298(a)(2)(B) of the 1986 Code is
amended by adding at the end the following new sentence:
‘‘Section 1297(e) shall not apply in determining whether
a corporation is a passive foreign investment company for
purposes of this subparagraph.’’
(c) AMENDMENT RELATED TO SECTION 1122 OF
1997 ACT.—Section 672(f)(3)(B) of the 1986 Code is
amended by striking ‘‘section 1296’’ and inserting ‘‘sec-
tion 1297’’.
(d) AMENDMENT RELATED TO SECTION 1123 OF
1997 ACT.—The subsection (e) of section 1297 of the
1986 Code added by section 1123 of the 1997 Act is re-
designated as subsection (f).
(e) AMENDMENT RELATED TO SECTION 1144 OF
1997 ACT.—Paragraphs (1) and (2) of section 1144(c)
of the 1997 Act are each amended by striking ‘‘6038B(b)’’
and inserting ‘‘6038B(c) (as redesignated by subsection
(b))’’.
SEC. 11. AMENDMENTS RELATED TO TITLE XII OF 1997 ACT.
(a) AMENDMENT RELATED TO SECTION 1204 OF
1997 ACT.—The last sentence of section 162(a) of the
1986 Code is amended by striking ‘‘investigate’’ and all
that follows and inserting ‘‘investigate or prosecute, or
provide support services for the investigation or prosecu-
tion of, a Federal crime.’’
(b) AMENDMENTS RELATED TO SECTION 1205 OF
1997 ACT.—
(1) Section 6311(e)(1) of the 1986 Code is
amended by striking ‘‘section 6103(k)(8)’’ and in-
serting ‘‘section 6103(k)(9)’’.
(2) Paragraph (8) of section 6103(k) of the
1986 Code (as added by section 1205(c)(1) of the
1997 Act) is redesignated as paragraph (9).
(3) The heading for section 7431(g) of the
1986 Code is amended by striking ‘‘(8)’’ and insert-
ing ‘‘(9)’’.
(4) Section 1205(c)(3) of the 1997 Act shall be
applied as if it read as follows:
‘‘(3) Section 6103(p)(3)(A), as amended by sec-
tion 1026(b)(1)(A), is amended by striking ‘‘or (8)’’
and inserting ‘‘(8), or (9)’’.
(5) Section 1213(b) of the 1997 Act is amended
by striking ‘‘section 6724(d)(1)(A)’’ and inserting
‘‘section 6724(d)(1)’’.
(c) AMENDMENT RELATED TO SECTION 1226 OF
1997 ACT.—Section 1226 of the 1997 Act is amended by
striking ‘‘ending on or’’ and inserting ‘‘beginning’’.
(d) AMENDMENT RELATED TO SECTION 1285 OF
1997 ACT.—Section 7430(b) of the 1986 Code is amended
by redesignating paragraph (5) as paragraph (4).
SEC. 12. AMENDMENTS RELATED TO TITLE XIII OF 1997
ACT.
(a) Section 646 of the 1986 Code is redesignated as
section 645.
(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:
‘‘(8) the employer social security credit deter-
mined under section 45B(a).’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall take effect as if included in the amend-
ments made by section 13443 of the Revenue Reconcili-
ation Act of 1993.
SEC. 17. AMENDMENT RELATED TO TAX REFORM ACT OF
1984.
(a) IN GENERAL.—Paragraph (3) of section 136(c)
of the Tax Reform Act of 1984 is amended by adding at
the end the following flush sentence:
‘‘The treatment under the preceding sentence shall
apply to each period after June 30, 1983, during
which such members are stapled entities, whether or
not such members are stapled entities for all periods
after June 30, 1983.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall take effect as if included in the Tax
Reform Act of 1984 as of the date of the enactment of
such Act.
SEC. 18. AMENDMENT RELATED TO TAX REFORM ACT OF
1986.
(a) IN GENERAL.—Section 6401(b)(1) of the 1986
Code is amended by striking ‘‘and D’’ and inserting ‘‘D,
and G’’.
(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)’’.
(3) Subsections (a) and (b) of section 6421 of the 1986
Code are each amended by striking ‘‘subsection (j)’’ and in-
serting ‘‘subsection (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.