104 
(A) Clause (iv) of section 6724(d)(1)(B) is 
amended by inserting ‘‘or (h)(1)’’ after ‘‘section 
6050H(a)’’. 
(B) Subparagraph (K) of section 6724(d)(2) 
is amended by inserting ‘‘or (h)(2)’’ after ‘‘sec-
tion 6050H(d)’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
the provision of the Tax Relief and Health Care Act 
of 2006 to which they relate. 
(c) CLERICAL AMENDMENTS RELATED TO THE GULF 
OPPORTUNITY ZONE ACT OF 2005.— 
(1) AMENDMENTS RELATED TO SECTION 402 OF 
THE ACT.—Subparagraph (B) of section 24(d)(1) is 
amended— 
(A) by striking ‘‘the excess (if any) of’’ in 
the matter preceding clause (i) and inserting 
‘‘the greater of’’, and 
(B) by striking ‘‘section’’ in clause (ii)(II) 
and inserting ‘‘section 32’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
the provisions of the Gulf Opportunity Zone Act of 
2005 to which they relate.
105 
(d) CLERICAL AMENDMENTS RELATED TO THE SAFE, 
ACCOUNTABLE, FLEXIBLE, EFFICIENT TRANSPORTATION 
EQUITY ACT: A LEGACY FOR USERS.— 
(1) AMENDMENTS RELATED TO SECTION 11163 OF 
THE ACT.—Subparagraph (C) of section 6416(a)(4) is 
amended— 
(A) by striking ‘‘ultimate vendor’’ and all 
that follows through ‘‘has certified’’ and insert-
ing ‘‘ultimate vendor or credit card issuer has 
certified’’, and 
(B) by striking ‘‘all ultimate purchasers of 
the vendor’’ and all that follows through ‘‘are 
certified’’ and inserting ‘‘all ultimate purchasers 
of the vendor or credit card issuer are certified’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
the provisions of the Safe, Accountable, Flexible, Effi-
cient Transportation Equity Act: A Legacy for Users 
to which they relate. 
(e) CLERICAL AMENDMENTS RELATED TO THE EN-
ERGY POLICY ACT OF 2005.— 
(1) AMENDMENT RELATED TO SECTION 1344 OF 
THE ACT.—Subparagraph (B) of section 6427(e)(5), 
as redesignated by subsection (a)(36), is amended by 
striking ‘‘2006’’ and inserting ‘‘2008’’.
106 
(2) AMENDMENTS RELATED TO SECTION 1351 OF 
THE ACT.—Subparagraphs (A)(ii) and (B)(ii) of sec-
tion 41(f)(1) are each amended by striking ‘‘qualified 
research expenses and basic research payments’’ and 
inserting ‘‘qualified research expenses, basic research 
payments, and amounts paid or incurred to energy 
research consortiums,’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
the provisions of the Energy Policy Act of 2005 to 
which they relate. 
(f) CLERICAL AMENDMENTS RELATED TO THE AMER-
ICAN JOBS CREATION ACT OF 2004.— 
(1) AMENDMENT RELATED TO SECTION 301 OF 
THE ACT.—Section 9502 is amended by striking sub-
section (e) and redesignating subsection (f) as sub-
section (e). 
(2) AMENDMENT RELATED TO SECTION 413 OF 
THE ACT.—Subsection (b) of section 1298 is amended 
by striking paragraph (7) and by redesignating para-
graphs (8) and (9) as paragraphs (7) and (8), respec-
tively. 
(3) AMENDMENT RELATED TO SECTION 895 OF 
THE
ACT.—Clause (iv) of section 904(f)(3)(D) is
107 
amended by striking ‘‘a controlled group’’ and insert-
ing ‘‘an affiliated group’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
the provisions of the American Jobs Creation Act of 
2004 to which they relate. 
(g) CLERICAL AMENDMENTS RELATED TO THE FSC 
REPEAL AND EXTRATERRITORIAL INCOME EXCLUSION ACT 
OF 2000.— 
(1) Subclause (I) of section 56(g)(4)(C)(ii) is 
amended by striking ‘‘921’’ and inserting ‘‘921 (as in 
effect before its repeal by the FSC Repeal and 
Extraterritorial Income Exclusion Act of 2000)’’. 
(2) Clause (iv) of section 54(g)(4)(C) is amended 
by striking ‘‘a cooperative described in section 
927(a)(4)’’ and inserting ‘‘an organization to which 
part I of subchapter T (relating to tax treatment of 
cooperatives) applies which is engaged in the mar-
keting of agricultural or horticultural products’’. 
(3) Paragraph (4) of section 245(c) is amended 
by adding at the end the following new subparagraph: 
‘‘(C) FSC.—The term ‘FSC’ has the mean-
ing given such term by section 922.’’. 
(4) Subsection (c) of section 245 is amended by 
inserting at the end the following new paragraph: