490
(1) Section 991 of the 1986 Code is amended by
striking ‘‘except for the tax imposed by chapter 5’’.
(2) Section 6013 of the 1986 Code is amended by
striking ‘‘chapters 1 and 5’’ each place it appears in
paragraphs (1)(A) and (5) of subsection (g) and in
subsection (h)(1) and inserting ‘‘chapter 1’’ .
(f) 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. 6012. 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 prosecution 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 insert-
ing ‘‘section 6103(k)(9)’’.
491
(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 subsection (g) of section 7431 of the 1986
Code added by section 1205 of the 1997 Act is redesig-
nated as subsection (h) and is amended by striking
‘‘(8)’’ in the heading and inserting ‘‘(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) of the 1997 Act, 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 1221 OF 1997
ACT.—Paragraph (2) of section 774(d) of the 1986 Act is
amended by inserting before the period ‘‘or 857(b)(3)(D)’’.
(d) AMENDMENT RELATED TO SECTION 1226 OF 1997
ACT.—Section 1226 of the 1997 Act is amended by striking
‘‘ending on or’’ and inserting ‘‘beginning’’.
(e) AMENDMENT RELATED TO SECTION 1231 OF 1997
ACT.—Subsection (c) of section 6211 of the 1986 Code is
amended—
492
(1) by striking ‘‘SUBCHAPTER C’’ in the heading
and inserting ‘‘SUBCHAPTERS C AND D’’, and
(2) by striking ‘‘subchapter C’’ in the text and
inserting ‘‘subchapters C and D’’.
(f) AMENDMENT RELATED TO SECTION 1256 OF 1997
ACT.—Subparagraph (A) of section 857(d)(3) of the 1986
Code is amended by striking ‘‘earliest accumulated earnings
and profits (other than earnings and profits to which sub-
section (a)(2)(A) applies)’’ and inserting ‘‘earliest earnings
and profits accumulated in any taxable year to which the
provisions of this part did not apply’’.
(g) AMENDMENT RELATED TO SECTION 1285 OF 1997
ACT.—Section 7430(b) of the 1986 Code is amended by re-
designating paragraph (5) as paragraph (4).
SEC. 6013. AMENDMENTS RELATED TO TITLE XIII OF 1997
ACT.
(a) AMENDMENTS RELATED TO SECTION 1305 OF 1997
ACT.—
(1) Section 646 of the 1986 Code is redesignated
as section 645.
(2) 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’’.
493
(3) Paragraph (1) of section 2652(b) of the 1986
Code is amended by striking ‘‘section 646’’ and in-
serting ‘‘section 645’’.
(4)(A) Paragraph (1) of section 2652(b) of the
1986 Code is amended by striking the second sentence.
(B) Subsection (b) of section 2654 of the 1986
Code is amended by adding at the end the following
new sentence: ‘‘For purposes of this subsection, a trust
shall be treated as part of an estate during any pe-
riod that the trust is so treated under section 645.’’
(b) AMENDMENTS RELATED TO SECTION 1309 OF 1997
ACT.—
(1) Subsection (b) of section 685 of the 1986
Code is amended by adding at the end the following
flush sentence:
‘‘A trust shall not fail to be treated as meeting the require-
ment of paragraph (6) by reason of the death of an individ-
ual but only during the 60-day period beginning on the
date of such death.’’
(2) Subsection (f) of section 685 of the 1986 Code
is amended by inserting before the period at the end
‘‘and of trusts terminated during the year’’.
494
SEC. 6014. AMENDMENTS RELATED TO TITLE XIV OF 1997
ACT.
(a) AMENDMENT RELATED TO SECTION 1422 OF 1997
ACT.—Section 5364 of the 1986 Code is amended by strik-
ing ‘‘Wine imported or brought into’’ and inserting ‘‘Natu-
ral wine (as defined in section 5381) imported or brought
into’’.
(b) 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’’.
(c) 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’’.
(d) AMENDMENT RELATED TO SECTION 1453 OF 1997
ACT.—Subparagraph (D) of section 7430(c)(4) of the 1986
Code is amended by striking ‘‘subparagraph (A)(iii)’’ and
inserting ‘‘subparagraph (A)(ii)’’.
SEC. 6015. 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).
495
(b) AMENDMENT RELATED TO SECTION 1505 OF 1997
ACT.—Section 1505(d)(2) of the 1997 Act is amended by
striking ‘‘(b)(12)’’ and inserting ‘‘(b)(12)(A)(i)’’.
(c) AMENDMENTS RELATED TO SECTION 1529 OF 1997
ACT.—
(1) Section 1529(a) of the 1997 Act is amended
to read as follows:
‘‘(a) GENERAL RULE.—Amounts to which this section
applies which are received by an individual (or the sur-
vivors of the individual) as a result of hypertension or heart
disease of the individual shall be excludable from gross in-
come under section 104(a)(1) of the Internal Revenue Code
of 1986.’’
(2) Section 1529(b)(1)(B) of the 1997 Act is
amended to read as follows:
‘‘(B) under—
‘‘(i) a State law (as amended on May
19, 1992) which irrebuttably presumed that
heart disease and hypertension are work-re-
lated illnesses but only for employees hired
before July 1, 1992, or
‘‘(ii) any other statute, ordinance,
labor agreement, or similar provision as a
disability pension payment or in the nature
of a disability pension payment attributable
496
to employment as a police officer or fire-
man, but only if the individual is referred
to in the State law described in clause (i);
and’’.
(d) AMENDMENT RELATED TO SECTION 1530 OF 1997
ACT.—Subparagraph (C) of section 404(a)(9) of the 1986
Code (as added by section 1530 of the 1997 Act) is redesig-
nated as subparagraph (D) and is amended by striking ‘‘A
qualified’’ and inserting ‘‘QUALIFIED GRATUITOUS TRANS-
FERS.—A qualified’’.
(e) 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 redesignated as
subsection (e).
SEC. 6016. AMENDMENTS RELATED TO TITLE XVI OF 1997
ACT.
(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:
497
‘‘(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 requirements
similar to the requirements of section
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 employer
which maintained the arrangement before
the transaction had remained a separate
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,
498
‘‘(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 sub-
paragraph (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—
499
(A) by striking ‘‘Section 403(b)(11)’’ and
inserting ‘‘Paragraphs (7)(A)(ii) and (11) of sec-
tion 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. 6017. AMENDMENTS RELATED TO SMALL BUSINESS
JOB PROTECTION ACT OF 1996.
(a) AMENDMENT RELATING TO SECTION 1116.—Sub-
paragraph (C) of section 1116(b)(2) of the Small Business
Job Protection Act of 1996 is amended by striking ‘‘chapter
68’’ and inserting ‘‘chapter 61’’.
(b) AMENDMENT RELATING TO SECTION 1421.—Sec-
tion 408(d)(7) of the 1986 Code is amended—
(1) by inserting ‘‘or 402(k)’’ after ‘‘section
402(h)’’ in subparagraph (B) thereof, and
(2) by inserting ‘‘OR SIMPLE RETIREMENT AC-
COUNTS’’ after ‘‘PENSIONS’’ in the heading thereof.
500
(c) AMENDMENT RELATING TO SECTION 1431.—Sub-
paragraph (E) of section 1431(c)(1) of the Small Business
Job Protection Act of 1996 is amended to read as follows:
‘‘(E) Section 414(q)(5), as redesignated by sub-
paragraph (A), is amended by striking ‘under para-
graph (4) or the number of officers taken into account
under paragraph (5)’ ’’.
(d) AMENDMENT RELATING TO SECTION 1604.—Para-
graph (3) of section 1604(b) of such Act is amended—
(1) by striking ‘‘such Code’’ and inserting ‘‘the
Internal Revenue Code of 1986’’, and
(2) by striking ‘‘such date of enactment’’ and in-
serting ‘‘the date of the enactment of this Act’’.
(e) AMENDMENT RELATING TO SECTION 1609.—Para-
graph (1) of section 1609(h) of such Act is amended by
striking ‘‘paragraph (3)(A)(i)’’ and inserting ‘‘paragraph
(3)(A)’’.
(f) AMENDMENTS RELATING TO SECTION 1807.—
(1) Subparagraph (A) of section 23(b)(2) of the
1986 Code (relating to income limitation on credit for
adoption expenses) is amended by inserting ‘‘(deter-
mined without regard to subsection (c))’’ after ‘‘for
any taxable year’’.
501
(2) Paragraph (3) of section 1807(c) of the Small
Business Job Protection Act of 1996 is amended by
striking ‘‘Clause (i)’’ and inserting ‘‘Clause (ii)’’.
(g) AMENDMENT RELATING TO SECTION 1903.—Sub-
section (b) of section 1903 of such Act shall be applied as
if ‘‘or’’ in the material proposed to be stricken were capital-
ized.
(h) EFFECTIVE DATE.—The amendments made by this
section shall take effect as if included in the provisions of
the Small Business Job Protection Act of 1996 to which
they relate.
SEC. 6018. AMENDMENTS RELATED TO TAXPAYER BILL OF
RIGHTS 2.
(a) IN GENERAL.—Subsection (b) of section 6104 of
the 1986 Code is amended by adding at the end the follow-
ing new sentence: ‘‘In the case of an organization described
in section 501(d), this subsection shall not apply to copies
referred to in section 6031(b) with respect to such organiza-
tion.’’
(b) PUBLIC INSPECTION.—Subparagraph (C) of sec-
tion 6104(e)(1) of the 1986 Code is amended by adding at
the end the following new sentence: ‘‘In the case of an orga-
nization described in section 501(d), subparagraph (A)
shall not require the disclosure of the copies referred to in
section 6031(b) with respect to such organization.’’
502
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect on the date of the enactment of this
Act.
SEC. 6019. AMENDMENT RELATED TO OMNIBUS BUDGET
RECONCILIATION 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 in-
sert ‘‘, 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 amendments
made by section 13443 of the Revenue Reconciliation Act
of 1993.
SEC. 6020. AMENDMENT RELATED TO REVENUE RECONCILI-
ATION ACT OF 1990.
(a) IDENTIFICATION REQUIREMENT FOR INDIVIDUALS
ELIGIBLE FOR EARNED INCOME CREDIT.—Subparagraph
(F) of section 32(c)(1) of the 1986 Code is amended by strik-
ing ‘‘The term ‘eligible individual’ does not include any in-
dividual who does not include on the return of tax for the
taxable year—’’ and inserting ‘‘No credit shall be allowed
503
under this section to an eligible individual who does not
include on the return of tax for the taxable year—’’.
(b) IDENTIFICATION REQUIREMENT FOR QUALIFYING
CHILDREN UNDER EARNED INCOME CREDIT.—
(1) 
IN
GENERAL.—Clause 
(i) 
of 
section
32(c)(3)(D) of the 1986 Code is amended—
(A) by striking ‘‘The requirements of this
subparagraph are met’’ and inserting ‘‘A quali-
fying child shall not be taken into account under
subsection (b)’’,
(B) by striking ‘‘each’’ and inserting ‘‘the’’,
and
(C) by striking ‘‘(without regard to this
subparagraph)’’.
(2) INDIVIDUALS
WHO
DO
NOT
INCLUDE
TIN,
ETC., OF ANY QUALIFYING CHILD.—Paragraph (1) of
section 32(c) of the 1986 Code is amended by adding
at the end the following new subparagraph:
‘‘(G) INDIVIDUALS WHO DO NOT INCLUDE
TIN, ETC., OF ANY QUALIFYING CHILD.—No cred-
it shall be allowed under this section to any eli-
gible individual who has 1 or more qualifying
children if no qualifying child of such individual
is taken into account under subsection (b) by
reason of paragraph (3)(D).’’
504
(3) CONFORMING
AMENDMENT.—Subparagraph
(A) of section 32(c)(3) is amended by inserting ‘‘and’’
at the end of clause (ii), by striking ‘‘, and’’ at the
end of clause (iii) and inserting a period, and by
striking clause (iv).
(c) EFFECTIVE DATES.—
(1) ELIGIBLE
INDIVIDUALS.—The amendment
made by subsection (a) shall take effect as if included
in the amendments made by section 451 of the Per-
sonal Responsibility and Work Opportunity Rec-
onciliation Act of 1996.
(2) QUALIFYING
CHILDREN.—The amendments
made by subsection (b) shall take effect as if included
in the amendments made by section 11111 of Revenue
Reconciliation Act of 1990.
SEC. 6021. 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 sub-
section (a) shall take effect as if included in the amendments
made by section 701(b) of the Tax Reform Act of 1986.
505
SEC. 6022. MISCELLANEOUS CLERICAL AND DEADWOOD
CHANGES.
(1) The heading for subparagraph (B) of section
45A(b)(1) of the 1986 Code is amended by striking
‘‘TARGETED JOBS CREDIT’’ and inserting ‘‘WORK OP-
PORTUNITY CREDIT’’.
(2) The subsection heading for section 59(b) of
the 1986 Code is amended by striking ‘‘SECTION 936
CREDIT’’ and inserting ‘‘CREDITS UNDER SECTION
30A OR 936’’.
(3) Subsection (n) of section 72 of the 1986 Code
is amended by inserting ‘‘(as in effect on the day be-
fore the date of the enactment of the Small Business
Job 
Protection 
Act 
of 
1996)’’ 
after 
‘‘section
101(b)(2)(D)’’.
(4) Subparagraph (A) of section 72(t)(3) of the
1986 Code is amended by striking ‘‘(A)(v),’’ and in-
serting ‘‘(A)(v)’’.
(5) Clause (ii) of section 142(f)(3)(A) of the 1986
Code is amended by striking ‘‘1997, (’’ and inserting
‘‘1997 (’’.
(6) The last sentence of paragraph (3) of section
501(n) of the 1986 Code is amended by striking ‘‘sub-
paragraph (C)(ii)’’ and inserting ‘‘subparagraph
(E)(ii)’’.
506
(7) The heading for subclause (II) of section
512(b)(17)(B)(ii) of the 1986 Code is amended by
striking ‘‘RULE’’ and inserting ‘‘RULE’’.
(8) Clause (ii) of section 543(d)(5)(A) of the
1986 Code is amended by striking ‘‘section 563(c)’’
and inserting ‘‘section 563(d)’’.
(9) Subparagraph (B) of section 871(f)(2) of the
1986 Code is amended by striking ‘‘(19 U.S.C. 2462)’’
and inserting ‘‘19 U.S.C. 2461 et seq.)’’.
(10) Paragraph (2) of section 1017(a) of the
1986 Code is amended by striking ‘‘(b)(2)(D)’’ and
inserting ‘‘(b)(2)(E)’’.
(11) Subparagraph (D) of section 1250(d)(4) of
the 1986 Code is amended by striking ‘‘the last sen-
tence of section 1033(b)’’ and inserting ‘‘section
1033(b)(2)’’.
(12) Paragraph (5) of section 3121(a) of the
1986 Code is amended—
(A) by striking the semicolon at the end of
subparagraph (F) and inserting a comma,
(B) by striking ‘‘or’’ at the end of subpara-
graph (G), and
(C) by striking the period at the end of sub-
paragraph (I) and inserting a semicolon.
507
(13) Paragraph (19) of section 3401(a) of the
1986 Code is amended by inserting ‘‘for’’ before ‘‘any
benefit provided to’’.
(14) Paragraph (21) of section 3401(a) of the
1986 Code is amended by inserting ‘‘for’’ before ‘‘any
payment made’’.
(15) 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)’’.
(16) Sections 4221(c) and 4222(d) of the 1986
Code are each amended by striking ‘‘4053(a)(6)’’ and
inserting ‘‘4053(6)’’.
(17)(A) The heading of section 4973 of the 1986
Code is amended to read as follows:
‘‘SEC. 4973. TAX ON EXCESS CONTRIBUTIONS TO CERTAIN
TAX-FAVORED ACCOUNTS AND ANNUITIES.’’
(B) The item relating to section 4973 in the
table of sections for chapter 43 of the 1986 Code is
amended to read as follows:
‘‘Sec. 4973. Tax on excess contributions to certain tax-favored ac-
counts and annuities.’’
(18) Section 4975 of the 1986 Code is amend-
ed—
(A) in subsection (c)(3) by striking ‘‘exempt
for the tax’’ and inserting ‘‘exempt from the
tax’’, and
508
(B) in subsection (i) by striking ‘‘Secretary
of Treasury’’ and inserting ‘‘Secretary of the
Treasury’’.
(19) Paragraph (1) of section 6039(a) of the
1986 Code is amended by inserting ‘‘to any person’’
after ‘‘transfers’’.
(20) Subparagraph (A) of section 6050R(b)(2) of
the 1986 Code is amended by striking the semicolon
at the end thereof and inserting a comma.
(21) Subparagraph (A) of section 6103(h)(4) of
the 1986 Code is amended by inserting ‘‘if’’ before
‘‘the taxpayer is a party to’’.
(22) Paragraph (5) of section 6416(b) of the
1986 
Code 
is 
amended 
by 
striking 
‘‘section
4216(e)(1)’’ each place it appears and inserting ‘‘sec-
tion 4216(d)(1)’’.
(23)(A) Section 6421 of the 1986 Code is amend-
ed by redesignating subsections (j) and (k) as sub-
sections (i) and (j), respectively.
(B) Subsection (b) of section 34 of the 1986 Code
is amended by striking ‘‘section 6421(j)’’ and insert-
ing ‘‘section 6421(i)’’.
(C) Subsections (a) and (b) of section 6421 of the
1986 Code are each amended by striking ‘‘subsection
(j)’’ and inserting ‘‘subsection (i)’’.
509
(24) Paragraph (3) of section 6427(f) of the 1986
Code is amended by striking ‘‘, (e),’’.
(25)(A) Section 6427 of the 1986 Code, as
amended by paragraph (2), is amended by redesignat-
ing subsections (n), (p), (q), and (r) as subsections
(m), (n), (o), and (p), respectively.
(B) Paragraphs (1) and (2)(A) of section 6427(i)
of the 1986 Code are each amended by striking ‘‘(q)’’
and inserting ‘‘(o)’’.
(26) Subsection (m) of section 6501 of the 1986
Code is amended by striking ‘‘election under’’ and all
that follows through ‘‘(or any’’ and inserting ‘‘election
under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or
51(j) (or any’’.
(27) The paragraph heading of paragraph (2) of
section 7702B(e) of the 1986 Code is amended by in-
serting ‘‘SECTION’’ after ‘‘APPLICATION OF’’.
(28) Paragraph (3) of section 7435(b) of the
1986 Code is amended by striking ‘‘attorneys fees’’
and inserting ‘‘attorneys’ fees’’.
(29) Subparagraph (B) of section 7872(f)(2) of
the 1986 Code is amended by striking ‘‘foregone’’ and
inserting ‘‘forgone’’.
(30) Subsection (e) of section 9502 of the 1986
Code is amended to read as follows:
510
‘‘(e) CERTAIN TAXES ON ALCOHOL MIXTURES TO RE-
MAIN IN GENERAL FUND.—For purposes of this section, 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 por-
tion 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).’’
(31)(A) 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 subclause (IV) as subclause (III).
(B) Clause (ii) of such section is amended by
striking ‘‘gasoline, special fuels, and lubricating oil’’
each place it appears and inserting ‘‘fuel’’.
(32) The amendments made by this section shall
take effect on the date of the enactment of this Act.
SEC. 6023. EFFECTIVE DATE.
Except as otherwise provided in this title, the amend-
ments made by this title shall take effect as if included in
511
the provisions of the Taxpayer Relief Act of 1997 to which
they relate.
Passed the House of Representatives November 5,
1997.
Attest:
ROBIN H. CARLE,
Clerk.