‘‘(F) TRUST
FUND.—The term ‘Trust 
Fund’ means the Black Lung Disability Trust 
Fund established under section 9501 of the In-
ternal Revenue Code of 1986.’’. 
(c) AMENDMENTS RELATING TO SECTION 306.— 
(1) Clause (ii) of section 168(i)(18)(A) is 
amended by striking ‘‘10 years’’ and inserting ‘‘16 
years’’. 
(2) Clause (ii) of section 168(i)(19)(A) is 
amended by striking ‘‘10 years’’ and inserting ‘‘16 
years’’. 
(d) AMENDMENT RELATING
TO SECTION 308.— 
Clause (i) of section 168(m)(2)(B) is amended by striking 
‘‘section 168(k)’’ and inserting ‘‘subsection (k) (deter-
mined without regard to paragraph (4) thereof)’’. 
(e) AMENDMENT RELATING TO SECTION 402.—Sub-
paragraph (A) of section 907(f)(4) is amended by striking 
‘‘this subsection shall be applied’’ and all that follows 
through the period at the end and inserting the following: 
‘‘this subsection, as in effect on the day before the date 
of the enactment of the Energy Improvement and Exten-
sion Act of 2008, shall apply to unused oil and gas extrac-
tion taxes carried from such unused credit year to a tax-
able year beginning after December 31, 2008.’’. 
(f) AMENDMENTS RELATING TO SECTION 403.— 
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(1) Subsection (c) of section 1012 is amend-
ed— 
(A) by striking ‘‘FUNDS’’ in the heading 
for paragraph (2) and inserting ‘‘REGULATED 
INVESTMENT COMPANIES’’, 
(B) by striking ‘‘FUND’’ in the heading for 
paragraph (2)(B), and 
(C) by striking ‘‘fund’’ each place it ap-
pears in paragraph (2) and inserting ‘‘regulated 
investment company’’. 
(2) Paragraph (1) of section 1012(d) is amend-
ed— 
(A) by striking ‘‘December 31, 2010’’ and 
inserting ‘‘December 31, 2011’’, and 
(B) by striking ‘‘an open-end fund’’ and 
inserting ‘‘a regulated investment company’’. 
(3) Paragraph (3) of section 1012(d) is amend-
ed to read as follows: 
‘‘(3) SEPARATE
ACCOUNTS; 
ELECTION
FOR 
TREATMENT AS SINGLE ACCOUNT.— 
‘‘(A) IN GENERAL.—Rules similar to the 
rules of subsection (c)(2) shall apply for pur-
poses of this subsection. 
‘‘(B) AVERAGE BASIS METHOD.—Notwith-
standing paragraph (1), in the case of an elec-
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tion under rules similar to the rules of sub-
section (c)(2)(B) with respect to stock held in 
connection with a dividend reinvestment plan, 
the average basis method is permissible with re-
spect to all such stock without regard to the 
date of the acquisition of such stock.’’. 
(4) Subsection (g) of section 6045 is amended 
by adding at the end the following new paragraph: 
‘‘(6) SPECIAL RULE FOR CERTAIN STOCK HELD 
IN
CONNECTION
WITH
DIVIDEND
REINVESTMENT 
PLAN.—For purposes of this subsection, stock ac-
quired before January 1, 2012, in connection with a 
dividend reinvestment plan shall be treated as stock 
described in clause (ii) of paragraph (3)(C) (unless 
the broker with respect to such stock elects not to 
have this paragraph apply with respect to such 
stock).’’. 
(g) CLERICAL AMENDMENTS.— 
(1) AMENDMENT RELATING TO SECTION 108.— 
Paragraph (2) of section 45(b) is amended by strik-
ing ‘‘$3 amount’’ and inserting ‘‘$2 amount’’. 
(2) AMENDMENT RELATING TO SECTION 306.— 
(A) Paragraph (5) of section 168(b) is 
amended by striking ‘‘(2)(C)’’ and inserting 
‘‘(2)(D)’’. 
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(B) 
The 
last 
sentence 
of 
section 
168(k)(4)(C)(i) 
is 
amended 
by 
striking 
‘‘(b)(2)(C)’’ and inserting ‘‘(b)(2)(D)’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Energy Improvement and Extension Act of 2008 
to which they relate. 
SEC. 211. AMENDMENTS RELATING TO TAX EXTENDERS 
AND ALTERNATIVE MINIMUM TAX RELIEF 
ACT OF 2008. 
(a) AMENDMENT RELATING TO SECTION 208.—Sub-
section (b) of section 208 of the Tax Extenders and Alter-
native Minimum Tax Relief Act of 2008 is amended to 
read as follows: 
‘‘(b) EFFECTIVE DATE.— 
‘‘(1) IN GENERAL.—The amendment made by 
subsection (a) shall take effect on January 1, 2008. 
Notwithstanding 
the 
preceding 
sentence, 
such 
amendment shall not apply with respect to the with-
holding requirement under section 1445 of the Inter-
nal Revenue Code of 1986 for any payment made 
before October 4, 2008. 
‘‘(2) AMOUNTS
WITHHELD
ON
OR
BEFORE 
DATE OF ENACTMENT.—In the case of a regulated 
investment company— 
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‘‘(A) which makes a distribution after De-
cember 31, 2007, and before October 4, 2008, 
and 
‘‘(B) which would (but for the second sen-
tence of paragraph (1)) have been required to 
withhold with respect to such distribution under 
section 1445 of such Code, 
such investment company shall not be liable to any 
person to whom such distribution was made for any 
amount so withheld and paid over to the Secretary 
of the Treasury.’’. 
(b) AMENDMENTS RELATING TO SECTION 305.— 
Paragraphs (7)(B) and (8)(D) of section 168(e) are each 
amended by inserting ‘‘which is not qualified leasehold im-
provement property’’ after ‘‘Property described in this 
paragraph’’. 
(c) CLERICAL AMENDMENTS.— 
(1) AMENDMENTS
RELATING
TO
SECTION 
706.— 
(A) Paragraph (2) of section 1033(h) is 
amended 
by 
inserting 
‘‘is’’ 
before 
‘‘compulsorily’’. 
(B) 
Subclause 
(II) 
of 
section 
172(b)(1)(F)(ii) is amended by striking ‘‘sub-
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section (h)(3)(C)(i)’’ and inserting ‘‘section 
165(h)(3)(C)(i)’’. 
(C) The heading for paragraph (1) of sec-
tion 165(h) is amended by striking ‘‘$100’’ and 
inserting ‘‘DOLLAR’’. 
(2) AMENDMENT RELATING TO SECTION 709.— 
Subsection (k) of section 143 is amended by redesig-
nating the second paragraph (12) (relating to special 
rules for residences destroyed in Federally declared 
disasters) as paragraph (13). 
(3) AMENDMENT RELATING TO SECTION 712.— 
Section 712 of the Tax Extenders and Alternative 
Minimum Tax Relief Act of 2008 is amended by 
striking ‘‘section 702(c)(1)(A)’’ and inserting ‘‘sec-
tion 702(b)(1)(A)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Tax Extenders and Alternative Minimum Tax Relief 
Act of 2008 to which they relate. 
SEC. 212. CLERICAL AMENDMENTS RELATING TO HOUSING 
ASSISTANCE TAX ACT OF 2008. 
(a) AMENDMENT RELATING TO SECTION 3002.— 
Paragraph (1) of section 42(b) is amended by striking 
‘‘For purposes of this section, the term’’ and inserting the 
following: ‘‘For purposes of this section— 
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‘‘(A) IN GENERAL.—The term’’. 
(b) AMENDMENT RELATING TO SECTION 3081.— 
Clause (iv) of section 168(k)(4)(E) is amended by striking 
‘‘adjusted minimum tax’’ and inserting ‘‘adjusted net min-
imum tax’’. 
(c) AMENDMENT RELATING TO SECTION 3092.— 
Subsection (b) of section 121 is amended by redesignating 
the second paragraph (4) (relating to exclusion of gain al-
located to nonqualified use) as paragraph (5). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Housing Assistance Tax Act of 2008 to which they 
relate. 
SEC. 213. AMENDMENTS AND PROVISION RELATING TO HE-
ROES EARNINGS ASSISTANCE AND RELIEF 
TAX ACT OF 2008. 
(a) AMENDMENT RELATING
TO SECTION 106.— 
Paragraph (2) of section 106(c) of the Heroes Earnings 
Assistance and Relief Tax Act of 2008 is amended by 
striking ‘‘substituting for’’ and inserting ‘‘substituting 
‘June 17, 2008’ for’’. 
(b) AMENDMENT RELATING
TO SECTION 114.— 
Paragraph (1) of section 125(h) is amended by inserting 
‘‘(and shall not fail to be treated as an accident or health 
plan)’’ before ‘‘merely’’. 
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(c) CLERICAL AMENDMENTS.— 
(1) AMENDMENT RELATING TO SECTION 110.— 
Subparagraph (B) of section 121(d)(12) is amended 
by inserting ‘‘of paragraph (9)’’ after ‘‘and (D)’’. 
(2) AMENDMENT RELATING TO SECTION 301.— 
Paragraph (2) of section 877(e) is amended by strik-
ing ‘‘subparagraph (A) or (B) of’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Heroes Earnings Assistance and Relief Tax Act of 
2008 to which they relate. 
SEC. 214. AMENDMENTS RELATING TO ECONOMIC STIM-
ULUS ACT OF 2008. 
(a) AMENDMENTS RELATING TO SECTION 101.— 
Paragraph (2) of section 6213(g) is amended— 
(1) by striking ‘‘32, or 6428’’ in subparagraph 
(L) and inserting ‘‘or 32’’, and 
(2) by striking ‘‘and’’ at the end of subpara-
graph (O), by striking the period at the end of sub-
paragraph (P) and inserting ‘‘, and’’, and by insert-
ing after subparagraph (P) the following new sub-
paragraph: 
‘‘(Q) an omission of a correct valid identi-
fication number required under section 6428(h) 
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(relating to 2008 recovery rebates for individ-
uals) to be included on a return.’’. 
(b) CLERICAL AMENDMENT RELATING TO SECTION 
103.—Subclause (IV) of section 168(k)(2)(B)(i) is amend-
ed by striking ‘‘clauses also apply’’ and inserting ‘‘clause 
also applies’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Economic Stimulus Act of 2008 to which they re-
late. 
SEC. 215. AMENDMENTS RELATING TO TAX TECHNICAL 
CORRECTIONS ACT OF 2007. 
(a) AMENDMENT RELATING
TO SECTION 4(c).— 
Paragraph (1) of section 911(f) is amended by adding at 
the end the following flush sentence: 
‘‘For purposes of this paragraph, the amount ex-
cluded under subsection (a) shall be reduced by the 
aggregate amount of any deductions or exclusions 
disallowed under subsection (d)(6) with respect to 
such excluded amount.’’. 
(b) CLERICAL AMENDMENT RELATING TO SECTION 
11(g).—Clause (iv) of section 56(g)(4)(C) is amended by 
striking ‘‘a cooperative described in section 927(a)(4)’’ 
and inserting ‘‘an organization to which part I of sub-
chapter T (relating to tax treatment of cooperatives) ap-
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plies which is engaged in the marketing of agricultural or 
horticultural products’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Tax Technical Corrections Act of 2007 to which 
they relate. 
SEC. 216. AMENDMENT RELATING TO TAX RELIEF AND 
HEALTH CARE ACT OF 2006. 
(a) AMENDMENT RELATING TO SECTION 105.—Sub-
paragraph (B) of section 45A(b)(1) is amended by adding 
at the end the following: ‘‘If any portion of wages are 
taken into account under subsection (e)(1)(A) of section 
51, the preceding sentence shall be applied by substituting 
‘2-year period’ for ‘1-year period’.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the provision 
of the Tax Relief and Health Care Act of 2006 to which 
it relates. 
SEC. 217. AMENDMENT RELATING TO SAFE, ACCOUNTABLE, 
FLEXIBLE, EFFICIENT TRANSPORTATION EQ-
UITY ACT OF 2005: A LEGACY FOR USERS. 
(a) AMENDMENT RELATING TO SECTION 11161.— 
Paragraph (1) of section 9503(b) is amended by inserting 
before the period at the end the following: ‘‘and taxes re-
ceived under section 4081 shall be determined without re-
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gard to tax receipts attributable to the rate specified in 
section 4081(a)(2)(C)’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the provision 
of the Safe, Accountable, Flexible, Efficient Transpor-
tation Equity Act of 2005: A Legacy for Users to which 
it relates. 
SEC. 218. AMENDMENTS RELATING TO ENERGY TAX INCEN-
TIVES ACT OF 2005. 
(a) AMENDMENT RELATING TO SECTION 1341.— 
Subparagraph (B) of section 30B(h)(5) is amended by in-
serting ‘‘(determined without regard to subsection (g))’’ 
before the period at the end. 
(b) AMENDMENT RELATING TO SECTION 1342.— 
Paragraph (1) of section 30C(e) is amended to read as 
follows: 
‘‘(1) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a 
credit is allowable under subsection (a) shall be re-
duced by the amount of such credit so allowed (de-
termined without regard to subsection (d)).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provision 
of the Energy Tax Incentives Act of 2005 to which it re-
lates. 
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SEC. 219. AMENDMENTS RELATING TO AMERICAN JOBS 
CREATION ACT OF 2004. 
(a) AMENDMENT RELATING TO SECTION 101.—Sub-
section (d) of section 101 of the American Jobs Creation 
Act of 2004 is amended by adding at the end the following 
new paragraph: 
‘‘(3) COORDINATION WITH SECTION 199.—This 
subsection shall be applied without regard to any de-
duction allowable under section 199.’’. 
(b) AMENDMENTS RELATING TO SECTION 102.— 
Paragraph (3) of section 199(b) is amended— 
(1) by inserting ‘‘of a short taxable year or’’ 
after ‘‘in cases’’, and 
(2) by striking ‘‘AND DISPOSITIONS’’ and insert-
ing ‘‘, DISPOSITIONS, AND SHORT TAXABLE YEARS’’. 
(c) CLERICAL AMENDMENT RELATING TO SECTION 
413.—Paragraph (7) of section 904(h) is amended by 
striking ‘‘as ordinary income under section 1246 or’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provision 
of the American Jobs Creation Act of 2004 to which they 
relate. 
SEC. 220. OTHER CLERICAL CORRECTIONS. 
(a) Paragraph (8) of section 30B(h) is amended by 
striking ‘‘vehicle)., except that’’ and inserting ‘‘vehicle), 
except that’’. 
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(b) Subparagraph (A) of section 38(c)(2) is amended 
by striking ‘‘credit credit’’ and inserting ‘‘credit’’. 
(c) Section 46 is amended by adding a comma at the 
end of paragraph (4). 
(d) Subparagraph (E) of section 50(a)(2) is amended 
by inserting ‘‘, 48A(b)(3), 48B(b)(3), 48C(b)(2), or 
48D(b)(4)’’ after ‘‘in section 48(b)’’. 
(e) Clause (i) of section 54A(d)(2)(A) is amended by 
striking ‘‘100 percent or more’’ and inserting ‘‘100 per-
cent’’. 
(f) Paragraph (2) of section 125(b) is amended by 
striking ‘‘statutory nontaxable benefits’’ each place it ap-
pears and inserting ‘‘qualified benefits’’. 
(g) Paragraph (2) of section 125(h) is amended by 
striking ‘‘means, any’’ and inserting ‘‘means any’’. 
(h) Subparagraph (F) of section 163(h)(4) is amend-
ed by striking ‘‘Veterans Administration or the Rural 
Housing Administration’’ and inserting ‘‘Department of 
Veterans Affairs or the Rural Housing Service’’. 
(i) Subsection (a) of section 249 is amended by strik-
ing ‘‘1563(a)(1)’’ and inserting ‘‘1563(a)(1))’’. 
(j) Paragraphs (8) and (10) of section 280F(d) are 
each amended by striking ‘‘subsection (a)(2)’’ and insert-
ing ‘‘subsection (a)(1)’’. 
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(k) Clause (iii) of section 402A(c)(4)(E) is amended 
by 
striking 
‘‘403(b)(7)(A)(i)’’ 
and 
inserting 
‘‘403(b)(7)(A)(ii)’’. 
(l) Section 527 is amended— 
(1) by striking ‘‘(2 U.S.C. 432(e))’’ in sub-
section (h)(2)(A)(i) and inserting ‘‘(52 U.S.C. 
30102(e))’’, and 
(2) by striking ‘‘(2 U.S.C. 431 et seq.)’’ in sub-
sections (i)(6) and (j)(5)(A) and inserting ‘‘(52 
U.S.C. 30101 et seq.)’’. 
(m) Subsection (b) of section 858 is amended by 
striking ‘‘857(b)(8)’’ and inserting ‘‘857(b)(9)’’. 
(n) Subparagraph (A) of section 1012(c)(2) is 
amended by striking ‘‘section 1012’’ and inserting ‘‘this 
section’’. 
(o) The heading for section 1394(f) is amended by 
striking ‘‘DESIGNATED UNDER SECTION 1391(g)’’. 
(p) Paragraphs (1) and (2)(A) of section 1394(f) are 
each amended by striking ‘‘a new empowerment zone facil-
ity bond’’ and inserting ‘‘an empowerment zone facility 
bond’’. 
(q) Clause (i) of section 1400N(c)(3)(A) is amended 
by striking ‘‘section 42(d)(5)(C)(iii)’’ and inserting ‘‘sec-
tion 42(d)(5)(B)(iii)’’. 
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(r) Subsections (e)(3)(B) and (f)(7)(B) of section 
4943 are each amended by striking ‘‘January 1, 1970’’ 
and inserting ‘‘January 1, 1971’’. 
(s) Paragraph (2) of section 4982(f) is amended by 
adding a comma at the end. 
(t) Paragraph (3) of section 6011(e) is amended by 
striking ‘‘shall require than’’ and inserting ‘‘shall require 
that’’. 
(u) Subsection (b) of section 6072 is amended by 
striking ‘‘6011(e)(2)’’ and inserting ‘‘6011(c)(2)’’. 
(v) Subsection (d) of section 6104 is amended by re-
designating the second paragraph (6) (relating to disclo-
sure of reports by the Internal Revenue Service) and third 
paragraph (6) (relating to application to nonexempt chari-
table trusts and nonexempt private foundations) as para-
graphs (7) and (8), respectively. 
(w) Subsection (c) of section 6662A is amended by 
striking ‘‘section 6664(d)(2)(A)’’ and inserting ‘‘section 
6664(d)(3)(A)’’. 
(x) Subparagraph (FF) of section 6724(d)(2) is 
amended by striking ‘‘section 6050W(c)’’ and inserting 
‘‘section 6050W(f)’’. 
(y) Section 7122 is amended by redesignating the 
second subsection (f) (relating to frivolous submissions, 
etc.) as subsection (g). 
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(z) Subsection (a) of section 9035 is amended by 
striking ‘‘section 320(b)(1)(A)’’ and inserting ‘‘section 
315(b)(1)(A)’’. 
(aa) Section 9802 is amended by redesignating the 
second subsection (f) (relating to genetic information of 
a fetus or embryo) as subsection (g). 
(bb) Paragraph (3) of section 13(e) of the Worker, 
Homeownership, and Business Assistance Act of 2009 is 
amended by striking ‘‘subsection (d)’’ and inserting ‘‘sub-
section (c)’’. 
SEC. 221. DEADWOOD PROVISIONS. 
(a) IN GENERAL.— 
(1) ADJUSTMENTS IN TAX TABLES SO THAT IN-
FLATION WILL NOT RESULT IN TAX INCREASES.— 
Paragraph (7) of section 1(f) is amended to read as 
follows: 
‘‘(7) SPECIAL RULE FOR CERTAIN BRACKETS.— 
In prescribing tables under paragraph (1) which 
apply to taxable years beginning in a calendar year 
after 1994, the cost-of-living adjustment used in 
making adjustments to the dollar amounts at which 
the 36 percent rate bracket begins or at which the 
39.6 percent rate bracket begins shall be determined 
under paragraph (3) by substituting ‘1993’ for 
‘1992’.’’. 
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(2) CERTAIN PLUG-IN ELECTRIC VEHICLES.— 
(A) Subpart B of part IV of subchapter A 
of chapter 1 is amended by striking section 30 
(and by striking the item relating to such sec-
tion in the table of sections for such subpart). 
(B) Subsection (b) of section 38, as 
amended by section 209(f)(1) of this Act, is 
amended by inserting ‘‘plus’’ at the end of 
paragraph (35), by striking paragraph (36), 
and by redesignating paragraph (37) as para-
graph (36). 
(C) 
Subclause 
(VI) 
of 
section 
48C(c)(1)(A)(i) is amended by striking ‘‘, quali-
fied plug-in electric vehicles (as defined by sec-
tion 30(d)),’’. 
(D) Section 1016(a) is amended by strik-
ing paragraph (25). 
(E) Section 6501(m) is amended by strik-
ing ‘‘section 30(e)(6),’’. 
(3) EARNED INCOME CREDIT.— 
(A) Paragraph (1) of section 32(b) is 
amended— 
(i) by striking subparagraphs (B) and 
(C), and 
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(ii) by striking ‘‘(A) IN GENERAL.— 
In the case of taxable years beginning 
after 1995:’’ in subparagraph (A) and 
moving the table 2 ems to the left. 
(B) Subparagraph (B) of section 32(b)(2) 
is amended by striking ‘‘increased by’’ and all 
that follows and inserting ‘‘increased by 
$3,000.’’. 
(4) FIRST-TIME HOMEBUYER CREDIT.—Section 
6213(g)(2), as amended by section 214(a)(2) of this 
Act, is amended by striking subparagraph (P). 
(5) MAKING WORK PAY CREDIT.— 
(A) Subpart C of part IV of subchapter A 
of chapter 1 is amended by striking section 36A 
(and by striking the item relating to such sec-
tion in the table of sections for such subpart). 
(B) 
Subparagraph 
(A) 
of 
section 
6211(b)(4) is amended by striking ‘‘, 36A’’. 
(C) Section 6213(g)(2) is amended by 
striking subparagraph (N). 
(6) GENERAL BUSINESS CREDITS.—Subsection 
(d) of section 38 is amended by striking paragraph 
(3). 
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(7) LOW-INCOME HOUSING CREDIT.—Subclause 
(I) of section 42(h)(3)(C)(ii) is amended by striking 
‘‘($1.50 for 2001)’’. 
(8) MINIMUM TAX CREDIT.— 
(A)(i) Section 53 is amended by striking 
subsections (e) and (f). 
(ii) The amendment made by clause (i) 
striking subsection (f) of section 53 of the In-
ternal Revenue Code of 1986 shall not be con-
strued to allow any tax abated by reason of sec-
tion 53(f)(1) of such Code (as in effect before 
such amendment) to be included in the amount 
determined under section 53(b)(1) of such 
Code. 
(B) Paragraph (4) of section 6211(b)(4) is 
amended by striking ‘‘, 53(e)’’. 
(9) ADJUSTMENTS BASED ON ADJUSTED CUR-
RENT EARNINGS.—Clause (ii) of section 56(g)(4)(F) 
is amended by striking ‘‘In the case of any taxable 
year beginning after December 31, 1992, clause’’ 
and inserting ‘‘Clause’’. 
(10) ITEMS
OF
TAX
PREFERENCE; DEPLE-
TION.—Paragraph (1) of section 57(a) is amended 
by striking ‘‘Effective with respect to taxable years 
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beginning after December 31, 1992, this’’ and in-
serting ‘‘This’’. 
(11) INTANGIBLE DRILLING COSTS.— 
(A) Clause (i) of section 57(a)(2)(E) is 
amended by striking ‘‘In the case of any taxable 
year beginning after December 31, 1992, this’’ 
and inserting ‘‘This’’. 
(B) Clause (ii) of section 57(a)(2)(E) is 
amended by striking ‘‘(30 percent in case of 
taxable years beginning in 1993)’’. 
(12) ENVIRONMENTAL TAX.— 
(A) Subchapter A of chapter 1 is amended 
by striking part VII (and by striking the item 
relating to such part in the table of parts for 
such subchapter). 
(B) Paragraph (2) of section 26(b) is 
amended by striking subparagraph (B). 
(C) Section 30A(c) is amended by striking 
paragraph (1) and by redesignating paragraphs 
(2), (3), and (4) as paragraphs (1), (2), and 
(3), respectively. 
(D) Subsection (a) of section 164 is 
amended by striking paragraph (5). 
(E) Section 275(a) is amended by striking 
the last sentence. 
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(I) by striking ‘‘(as defined by 
clause (ii) of subsection (h)(3)(C))’’, 
and 
(II) by striking ‘‘(as defined by 
clause (i) of such subsection)’’, 
(ii) by striking ‘‘(as defined by sub-
section (h)(3)(C)(i)’’ in paragraph (4), and 
(iii) by adding at the end the fol-
lowing new paragraph: 
‘‘(5) FEDERALLY DECLARED DISASTERS.—For 
purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘Federally 
declared disaster’ means any disaster subse-
quently determined by the President of the 
United States to warrant assistance by the Fed-
eral Government under the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act. 
‘‘(B) DISASTER AREA.—The term ‘disaster 
area’ means the area so determined to warrant 
such assistance.’’. 
(D) Section 1033(h)(3) is amended by 
striking ‘‘section 165(h)(3)(C)’’ and inserting 
‘‘section 165(i)(5)’’. 
(28) CHARITABLE, ETC., CONTRIBUTIONS AND 
GIFTS.—Section 170 is amended— 
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