114 
(D) Subsection (b) of section 3231 is 
amended— 
(i) by striking ‘‘compensation; except’’ 
and all that follows in the first sentence 
and inserting ‘‘compensation.’’, and 
(ii) by striking the second sentence. 
(101) CREDITS AGAINST FEDERAL UNEMPLOY-
MENT TAX.— 
(A) Paragraph (4) of section 3302(f) is 
amended— 
(i) by striking ‘‘subsection—’’ and all 
that follows through ‘‘(A) IN GENERAL.— 
The’’ and inserting ‘‘subsection, the’’, 
(ii) by striking subparagraph (B), 
(iii) by redesignating clauses (i) and 
(ii) as subparagraphs (A) and (B), respec-
tively, and 
(iv) by moving the text of such sub-
paragraphs (as so redesignated) 2 ems to 
the left. 
(B) Paragraph (5) of section 3302(f) is 
amended by striking subparagraph (D) and by 
redesignating subparagraph (E) as subpara-
graph (D). 
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(102) 
DOMESTIC
SERVICE
EMPLOYMENT 
TAXES.—Section 3510(b) is amended by striking 
paragraph (4). 
(103) LUXURY PASSENGER AUTOMOBILES.— 
(A) Chapter 31 is amended by striking 
subchapter A (and by striking the item relating 
to such subchapter in the table of subchapters 
for such chapter). 
(B)(i) Section 4221 is amended— 
(I) in subsections (a) and (d)(1), by 
striking ‘‘subchapter A or’’ and inserting 
‘‘subchapter’’, 
(II) in subsection (a), by striking ‘‘In 
the case of taxes imposed by subchapter A 
of chapter 31, paragraphs (1), (3), (4), 
and (5) shall not apply.’’, and 
(III) in subsection (c), by striking 
‘‘4001(c), 4001(d), or’’. 
(ii) Section 4222 is amended by striking 
‘‘4001(c), 4001(d),’’. 
(iii) Section 4293 is amended by striking 
‘‘subchapter A of chapter 31,’’. 
(104) TAX
ON
FUEL
USED
IN
COMMERCIAL 
TRANSPORTATION ON INLAND WATERWAYS.—Section 
4042(b)(2)(A) is amended to read as follows: 
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‘‘(A) The Inland Waterways Trust Fund 
financing rate is 20 cents per gallon.’’. 
(105) 
TRANSPORTATION
BY
AIR.—Section 
4261(e) is amended— 
(A) in paragraph (1), by striking subpara-
graph (C), and 
(B) by striking paragraph (5). 
(106) TAXES ON FAILURE TO DISTRIBUTE IN-
COME.— 
(A) Subsection (g) of section 4942 is 
amended by striking ‘‘For all taxable years be-
ginning on or after January 1, 1975, subject’’ 
in paragraph (2)(A) and inserting ‘‘Subject’’. 
(B) Section 4942(i)(2) is amended by 
striking ‘‘beginning after December 31, 1969, 
and’’. 
(107) TAXES ON TAXABLE EXPENDITURES.— 
Section 4945(f) is amended by striking ‘‘(excluding 
therefrom any preceding taxable year which begins 
before January 1, 1970)’’. 
(108) DEFINITIONS AND SPECIAL RULES.—Sec-
tion 4682(h) is amended— 
(A) by striking paragraph (1) and redesig-
nating paragraphs (2), (3), and (4) as para-
graphs (1), (2), and (3), respectively, and 
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117 
(B) in paragraph (1) (as so redesig-
nated)— 
(i) by striking the heading and insert-
ing ‘‘IN GENERAL’’, and 
(ii) by striking ‘‘after 1991’’ in sub-
paragraph (C). 
(109) RETURNS.—Subsection (a) of section 
6039D is amended by striking ‘‘beginning after De-
cember 31, 1984,’’. 
(110) INFORMATION RETURNS.—Subsection (c) 
of section 6060 is amended by striking ‘‘ ‘year’ ’’ and 
all that follows and inserting ‘‘year.’’. 
(111) COLLECTION.—Section 6302 is amend-
ed— 
(A) in subsection (e)(2), by striking ‘‘im-
posed by’’ and all that follows through ‘‘with re-
spect to’’ and inserting ‘‘imposed by sections 
4251, 4261, or 4271 with respect to’’, 
(B) by striking the last sentence of sub-
section (f)(1), and 
(C) in subsection (h)— 
(i) by striking paragraph (2) and re-
designating paragraphs (3) and (4) as 
paragraphs (2) and (3), respectively, and 
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118 
(ii) by amending paragraph (3) (as so 
redesignated) to read as follows: 
‘‘(3) COORDINATION WITH OTHER ELECTRONIC 
FUND
TRANSFER
REQUIREMENTS.—Under regula-
tions, any tax required to be paid by electronic fund 
transfer under section 5061(e) or 5703(b) shall be 
paid in such a manner as to ensure that the require-
ments of the second sentence of paragraph (1)(A) of 
this subsection are satisfied.’’. 
(112) 
ABATEMENTS.—Section 
6404(f) 
is 
amended by striking paragraph (3). 
(113) 2008 RECOVERY REBATE FOR INDIVID-
UALS.— 
(A) Subchapter B of chapter 65 is amend-
ed by striking section 6428 (and by striking the 
item relating to such section in the table of sec-
tions for such subchapter). 
(B) 
Subparagraph 
(A) 
of 
section 
6211(b)(4) is amended by striking ‘‘6428,’’. 
(C) Paragraph (2) of section 6213(g), as 
amended by section 214(a)(2) of this Act and 
paragraphs (4) and (5)(C) of this subsection, is 
amended by striking subparagraph (Q), by re-
designating subparagraph (O) as subparagraph 
(N), by inserting ‘‘and’’ at the end of subpara-
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119 
graph (M), and by striking the comma at the 
end of subparagraph (N) (as so redesignated) 
and inserting a period. 
(D) Paragraph (2) of section 1324(b) of 
title 31, United States Code, is amended by 
striking ‘‘6428, or 6431,’’ and inserting ‘‘or 
6431’’. 
(114) ADVANCE PAYMENT OF PORTION OF IN-
CREASED CHILD CREDIT FOR 2003.—Subchapter B 
of chapter 65 is amended by striking section 6429 
(and by striking the item relating to such section in 
the table of sections for such subchapter). 
(115) FAILURE BY CORPORATION TO PAY ESTI-
MATED
INCOME
TAX.—Clause 
(i) 
of 
section 
6655(g)(4)(A) is amended by striking ‘‘(or the cor-
responding provisions of prior law)’’. 
(116) RETIREMENT.—Section 7447(i)(3)(B)(ii) 
is amended by striking ‘‘at 4 percent per annum to 
December 31, 1947, and 3 percent per annum there-
after’’, and inserting ‘‘at 3 percent per annum’’. 
(117) ANNUITIES TO SURVIVING SPOUSES AND 
DEPENDENT CHILDREN OF JUDGES.— 
(A) Paragraph (2) of section 7448(a) is 
amended— 
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(B) Paragraph (2) of section 7520(c) (as 
redesignated by subparagraph (A)) is amend-
ed— 
(i) by striking ‘‘Not later than Decem-
ber 31, 1989, the’’ and inserting ‘‘The’’, 
and 
(ii) by striking ‘‘thereafter’’ in the last 
sentence thereof. 
(120) DEFINITION
OF
EMPLOYEE.—Section 
7701(a)(20) is amended by striking ‘‘chapter 21’’ 
and all that follows and inserting ‘‘chapter 21.’’. 
(b) EFFECTIVE DATE.— 
(1) GENERAL RULE.—Except as otherwise pro-
vided in subsection (a) or paragraph (2) of this sub-
section, the amendments made by this section shall 
take effect on the date of enactment of this Act. 
(2) SAVINGS PROVISION.—If— 
(A) any provision amended or repealed by 
the amendments made by this section applied 
to— 
(i) any transaction occurring before 
the date of the enactment of this Act, 
(ii) any property acquired before such 
date of enactment, or 
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(iii) any item of income, loss, deduc-
tion, or credit taken into account before 
such date of enactment, and 
(B) the treatment of such transaction, 
property, or item under such provision would 
(without regard to the amendments or repeals 
made by this section) affect the liability for tax 
for periods ending after date of enactment, 
nothing in the amendments or repeals made by 
this section shall be construed to affect the 
treatment of such transaction, property, or item 
for purposes of determining liability for tax for 
periods ending after such date of enactment. 
TITLE III—JOINT COMMITTEE 
ON TAXATION 
SEC. 301. INCREASED REFUND AND CREDIT THRESHOLD 
FOR JOINT COMMITTEE ON TAXATION RE-
VIEW OF C CORPORATION RETURN. 
(a) IN GENERAL.—Subsections (a) and (b) of section 
6405 are each amended by inserting ‘‘($5,000,000 in the 
case of a C corporation)’’ after ‘‘$2,000,000’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act, except that such amendment shall not apply 
with respect to any refund or credit with respect to a re-
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port that has been made before such date under section 
6405 of the Internal Revenue Code of 1986. 
TITLE IV—BUDGETARY EFFECTS 
SEC. 401. BUDGETARY EFFECTS. 
(a) PAYGO SCORECARD.—The budgetary effects of 
this Act shall not be entered on either PAYGO scorecard 
maintained pursuant to section 4(d) of the Statutory Pay- 
As-You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARD.—The budgetary ef-
fects of this Act shall not be entered on any PAYGO score-
card maintained for purposes of section 201 of S. Con. 
Res. 21 (110th Congress). 
Æ 
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