I 
114TH CONGRESS 
2D SESSION 
H. R. 4891 
To amend the Internal Revenue Code of 1986 to make technical corrections, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 11, 2016 
Mr. BRADY of Texas (for himself and Mr. LEVIN) introduced the following 
bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to make 
technical corrections, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Technical Corrections Act of 2016’’. 
(b) AMENDMENT.—Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal 
is expressed in terms of an amendment to, or repeal of, 
a section or other provision, the reference shall be consid-
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ered to be made to a section or other provision of the In-
ternal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents; etc. 
Sec. 2. Amendments relating to Protecting Americans from Tax Hikes Act of 
2015. 
Sec. 3. Amendment relating to Consolidated Appropriations Act, 2016. 
Sec. 4. Amendments relating to Fixing America’s Surface Transportation Act. 
Sec. 5. Amendments relating to Surface Transportation and Veterans Health 
Care Choice Improvement Act of 2015. 
Sec. 6. Amendments relating to Stephen Beck, Jr., ABLE Act of 2014. 
Sec. 7. Amendment relating to American Taxpayer Relief Act of 2012. 
Sec. 8. Amendment relating to United States–Korea Free Trade Agreement 
Implementation Act. 
Sec. 9. Clerical corrections. 
Sec. 10. Deadwood-related provisions. 
SEC. 2. AMENDMENTS RELATING TO PROTECTING AMERI-
CANS FROM TAX HIKES ACT OF 2015. 
(a) AMENDMENT RELATING TO SECTION 105.—Sec-
tion 132(f)(6)(A) is amended by striking the second sen-
tence. 
(b) AMENDMENTS RELATING TO SECTION 121.— 
Section 41(c) is amended— 
(1) by striking paragraph (4), and 
(2) by striking the last sentence of paragraph 
(5)(C). 
(c) AMENDMENTS RELATING TO SECTION 143.— 
(1) Section 168(k)(2)(B)(i)(III) is amended by 
inserting ‘‘binding’’ before ‘‘contract’’. 
(2) Section 168(k)(5)(F) is amended— 
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(A) by striking ‘‘(or is grafted to a plant 
that has already been planted before such 
date)’’, 
(B) by inserting ‘‘or grafted’’ after ‘‘which 
is planted’’, and 
(C) by striking ‘‘(or so grafted)’’ in clauses 
(i) and (ii) and inserting ‘‘or grafted’’. 
(3) Section 168(k)(6) is amended to read as fol-
lows: 
‘‘(6) PHASE-DOWN.—In the case of qualified 
property placed in service by the taxpayer after De-
cember 31, 2017 (December 31, 2018, in the case 
of property described in subparagraph (2)(B) or 
(C)), paragraph (1)(A) shall be applied by sub-
stituting for ‘50 percent’— 
‘‘(A) ‘40 percent’ in the case of— 
‘‘(i) property placed in service in 2018 
(other than property described in subpara-
graph (2)(B) or (C)), and 
‘‘(ii) property described in subpara-
graph (2)(B) or (C) which is placed in 
service in 2019, and 
‘‘(B) ‘30 percent’ in the case of— 
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‘‘(i) property placed in service in 2019 
(other than property described in subpara-
graph (2)(B) or (C)), and 
‘‘(ii) property described in subpara-
graph (2)(B) or (C) which is placed in 
service in 2020.’’. 
(4) Section 168(k)(7) is amended by striking 
‘‘paragraphs (1) and (2)(F)’’ and inserting ‘‘para-
graphs (1), (2)(F), and (4)’’. 
(d) AMENDMENTS RELATING TO SECTION 202.— 
(1) Section 6722(c)(3)(A) is amended by strik-
ing ‘‘filed’’ in the flush matter at the end and insert-
ing ‘‘furnished’’. 
(2) Section 202(e) of the Protecting Americans 
from Tax Hikes Act of 2015 is amended by striking 
‘‘provided’’ and inserting ‘‘furnished’’. 
(e) AMENDMENTS RELATING TO SECTION 203.— 
(1) Section 6109(i)(1)(B) is amended by strik-
ing ‘‘Internal Revenue Service’’ and inserting ‘‘Inter-
nal Revenue Service, a community-based certified ac-
ceptance agent approved by the Secretary,’’. 
(2) Section 6109(i)(3) is amended— 
(A) in subparagraph (A)— 
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(i) by inserting ‘‘ending after the 
issuance of such number’’ before the period 
at the end of the first sentence, and 
(ii) by striking ‘‘on the last day of 
such third consecutive taxable year’’ and 
inserting ‘‘on the day after the due date 
for the return of tax for such third con-
secutive taxable year’’, and 
(B) by striking subparagraph (B)(ii) and 
inserting the following: 
‘‘(ii) if the individual does not file a 
return of tax (or is not included as a de-
pendent on the return of tax of another 
taxpayer) for 3 consecutive taxable years 
at least one of which ends after December 
18, 2015, the due date for the return of 
tax for such third consecutive taxable 
year.’’. 
(3) Section 203(f) of the Protecting Americans 
from Tax Hikes Act of 2015 is amended by striking 
‘‘The amendments’’ and inserting ‘‘Except to the ex-
tent provided in section 6109(i)(3) of the Internal 
Revenue Code of 1986, the amendments’’. 
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(f) AMENDMENTS RELATING TO SECTION 204.—Sec-
tion 204(b) of the Protecting Americans from Tax Hikes 
Act of 2015 is amended— 
(1) by striking paragraph (2), and 
(2) by striking so much as precedes ‘‘amend-
ment made by this section’’ and inserting the fol-
lowing: ‘‘(b) EFFECTIVE DATE.—The’’. 
(g) AMENDMENTS RELATING TO SECTION 205.— 
(1) Section 24(e)(2) is amended by striking 
‘‘identifying number’’ and inserting ‘‘taxpayer identi-
fication number’’. 
(2) Section 205(c) of such Act is amended— 
(A) by striking paragraph (2), and 
(B) by striking so much as precedes ‘‘shall 
apply to any return of tax’’ and inserting the 
following: ‘‘(c) EFFECTIVE DATE.—The amend-
ments made by this section’’. 
(h) AMENDMENTS RELATING TO SECTION 206.— 
Section 206(b) of such Act is amended— 
(1) by striking ‘‘Except as provided in para-
graph (2), the amendment’’ in paragraph (1) and in-
serting ‘‘The amendment’’, and 
(2) by striking paragraph (2) and redesignating 
paragraph (3) as paragraph (2). 
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‘‘(ii) $80,000 ($160,000 in the case of 
a joint return), bears to 
‘‘(B) $10,000 ($20,000 in the case of a 
joint return). 
‘‘(2) LIFETIME LEARNING CREDIT.—The Life-
time Learning Credit (determined without regard to 
this paragraph) shall be reduced (but not below 
zero) by the amount which bears the same ratio to 
such credit (as so determined) as— 
‘‘(A) the excess of— 
‘‘(i) the taxpayer’s modified adjusted 
gross income for such taxable year, over 
‘‘(ii) $40,000 ($80,000 in the case of 
a joint return), bears to 
‘‘(B) $10,000 ($20,000 in the case of a 
joint return). 
‘‘(3) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of this subsection, the term ‘modified 
adjusted gross income’ means the adjusted gross in-
come of the taxpayer for the taxable year increased 
by any amount excluded from gross income under 
section 911, 931, or 933.’’. 
(5) Section 25A(f)(1) is amended by adding at 
the end the following new subparagraph: 
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‘‘(D) 
REQUIRED
COURSE
MATERIALS 
TAKEN INTO ACCOUNT FOR AMERICAN OPPOR-
TUNITY TAX CREDIT.—For purposes of deter-
mining the American Opportunity Tax Credit, 
subparagraph (A) shall be applied by sub-
stituting ‘tuition, fees, and course materials’ for 
‘tuition and fees’.’’. 
(6) Section 25A(g)(1) is amended— 
(A) by striking ‘‘No credit’’ and inserting 
the following: 
‘‘(A) IN GENERAL.—No credit’’, and 
(B) by adding at the end the following new 
subparagraph: 
‘‘(B) ADDITIONAL
IDENTIFICATION
RE-
QUIREMENTS WITH RESPECT TO AMERICAN OP-
PORTUNITY TAX CREDIT.— 
‘‘(i) STUDENT.—The requirements of 
subparagraph (A) shall not be treated as 
met with respect to the American Oppor-
tunity Tax Credit unless the individual’s 
taxpayer identification number was issued 
on or before the due date for filing the re-
turn of tax for the taxable year. 
‘‘(ii) TAXPAYER.—No American Op-
portunity Tax Credit shall be allowed 
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under this section if the taxpayer identi-
fication number of the taxpayer was issued 
after the due date for filing the return for 
the taxable year. 
‘‘(iii) 
INSTITUTION.—No 
American 
Opportunity Tax Credit shall be allowed 
under this section unless the taxpayer in-
cludes the employer identification number 
of any institution to which qualified tuition 
and related expenses were paid with re-
spect to the individual.’’. 
(7) Section 25A(h) is amended to read as fol-
lows: 
‘‘(h) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of a taxable 
year beginning after 2001, the $40,000 and $80,000 
amounts in subsection (d)(2) shall each be increased 
by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2000’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
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‘‘(2) ROUNDING.—If any amount as adjusted 
under paragraph (1) is not a multiple of $1,000, 
such amount shall be rounded to the next lowest 
multiple of $1,000.’’. 
(8) Section 25A(i) is amended to read as fol-
lows: 
‘‘(i) PORTION
OF AMERICAN OPPORTUNITY TAX 
CREDIT MADE REFUNDABLE.—40 percent of so much of 
the credit allowed under subsection (a) as is attributable 
to the American Opportunity Tax Credit (determined after 
application of subsection (d) and without regard to this 
paragraph and section 26(a)) shall be treated as a credit 
allowable under subpart C (and not allowed under sub-
section (a)). The preceding sentence shall not apply to any 
taxpayer for any taxable year if such taxpayer is a child 
to whom subsection (g) of section 1 applies for such tax-
able year.’’. 
(9) The heading for section 25A is amended by 
striking ‘‘HOPE’’ and inserting ‘‘AMERICAN OP-
PORTUNITY’’. 
(10) The item relating to section 25A in the 
table of contents for subpart A of part IV of sub-
chapter A of chapter 1 is amended to read as fol-
lows: 
‘‘Sec. 25A. American Opportunity and Lifetime Learning credits.’’. 
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(11) The heading for section 25A(b) is amend-
ed by striking ‘‘HOPE SCHOLARSHIP CREDIT’’ and 
inserting ‘‘AMERICAN OPPORTUNITY TAX CREDIT’’. 
(12) The heading for section 25A(b)(2) is 
amended by striking ‘‘HOPE SCHOLARSHIP CREDIT’’ 
and inserting ‘‘AMERICAN OPPORTUNITY TAX CRED-
IT’’. 
(13) The heading for section 25A(c)(2)(A) is 
amended by striking ‘‘HOPE SCHOLARSHIP’’ and in-
serting ‘‘AMERICAN OPPORTUNITY TAX CREDIT’’. 
(14) Section 25A, as amended by the preceding 
provisions of this Act, is amended by striking ‘‘Hope 
Scholarship Credit’’ each place it appears in the text 
and inserting ‘‘American Opportunity Tax Credit’’. 
(15) The heading for section 529(c)(3)(B)(v) is 
amended by striking ‘‘HOPE’’ and inserting ‘‘AMER-
ICAN OPPORTUNITY’’. 
(16) The heading for section 530(d)(2)(C) is 
amended by striking ‘‘HOPE’’ and inserting ‘‘AMER-
ICAN OPPORTUNITY’’. 
(17) Section 6211(b)(4)(A), as amended by this 
Act, is amended by striking ‘‘subsection (i)(5)’’ and 
inserting ‘‘subsection (i)’’. 
(18) Section 6213(g)(2)(Q) is amended to read 
as follows: 
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‘‘(Q) an omission of information required 
by section 25A(b)(4)(B) or an entry on the re-
turn claiming the American Opportunity Tax 
Credit for a taxable year for which such credit 
is disallowed under section 25A(b)(4)(A).’’. 
(19) Section 207(b)(1) of the Protecting Ameri-
cans from Tax Hikes Act of 2015 is amended by 
striking ‘‘the American opportunity tax credit under 
section 25A(i) of such Code’’ and inserting ‘‘the 
American Opportunity Tax Credit under section 25A 
of such Code’’. 
(k) AMENDMENT RELATING TO SECTION 311.—The 
last sentence of section 355(h)(2)(B) is amended by strik-
ing ‘‘80 percent’’ both places it appears and inserting ‘‘at 
least 80 percent’’. 
(l) AMENDMENTS RELATING TO SECTION 322.— 
(1) Section 897(k)(2) is amended— 
(A) by striking so much of subparagraph 
(B) as precedes ‘‘amounts realized by the quali-
fied shareholder’’ and inserting the following: 
‘‘(B) EXCEPTION.—In the case of a quali-
fied shareholder with 1 or more applicable in-
vestors— 
‘‘(i) subparagraph (A)(i) shall not 
apply to the applicable percentage of the 
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stock of the real estate investment trust 
held by the qualified shareholder, and 
‘‘(ii) the applicable percentage of the’’, 
and 
(B) by adding at the end the following new 
subparagraph: 
‘‘(F) 
APPLICABLE
PERCENTAGE.—For 
purposes of subparagraph (B), the term ‘appli-
cable percentage’ means the percentage of the 
value of the interests (other than interests held 
solely as a creditor) in the qualified shareholder 
held by applicable investors.’’. 
(2) Section 897(k)(2)(E) is amended by strik-
ing ‘‘and (C)’’ and inserting ‘‘and (D)’’. 
(3) Section 897(k)(3)(B)(i) is amended by 
striking so much as precedes ‘‘for a reduced rate of 
withholding’’ and inserting the following: 
‘‘(i) which— 
‘‘(I) is eligible for benefits under 
the comprehensive income tax treaty 
described in subparagraph (A)(i)(I), 
but only if the dividends article of 
such treaty imposes conditions on the 
benefits allowable in the case of divi-
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dends paid by a real estate investment 
trust, and 
‘‘(II) is eligible under such trea-
ty’’. 
(4) Section 897(k)(3)(B)(ii) is amended— 
(A) by inserting ‘‘and’’ at the end of sub-
clause (II), and 
(B) by striking ‘‘United States corpora-
tion’’ in subclause (III) and inserting ‘‘domestic 
corporation’’. 
(5) Section 322 of the Protecting Americans 
from Tax Hikes Act of 2015 is amended by striking 
subsections (b)(2) and (c)(3), and the Internal Rev-
enue Code of 1986 shall be applied as if such sub-
sections, and amendments made thereby, had never 
been enacted. 
(6) Section 322(c)(2) of such Act is amended 
by striking ‘‘take effect on’’ and inserting the fol-
lowing: ‘‘apply with respect to testing periods (as de-
fined in section 897(h)(4)(D) of the Internal Rev-
enue Code of 1986) ending on or after’’. 
(m) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provision 
of the Protecting Americans from Tax Hikes Act of 2015 
to which they relate. 
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SEC. 3. AMENDMENT RELATING TO CONSOLIDATED APPRO-
PRIATIONS ACT, 2016. 
(a) AMENDMENT RELATING TO SECTION 305 OF DI-
VISION P.—Section 199(c)(3)(C)(i) is amended by striking 
‘‘under subsection (d)(9)(B)’’ and inserting ‘‘(as defined 
in subsection (d)(9)(B))’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 305 
of division P of the Consolidated Appropriations Act, 
2016. 
SEC. 4. AMENDMENTS RELATING TO FIXING AMERICA’S 
SURFACE TRANSPORTATION ACT. 
(a) AMENDMENTS RELATING TO SECTION 32101.— 
Section 7345(e)(1) is amended— 
(1) by striking ‘‘or the Tax Court’’ and insert-
ing ‘‘, or against the Commissioner in the Tax 
Court,’’, and 
(2) by adding at the end the following: ‘‘For 
purposes of the preceding sentence, the court first 
acquiring jurisdiction over such an action shall have 
sole jurisdiction.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 
32101 of the Fixing America’s Surface Transportation 
Act. 
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SEC. 5. AMENDMENTS RELATING TO SURFACE TRANSPOR-
TATION 
AND 
VETERANS 
HEALTH 
CARE 
CHOICE IMPROVEMENT ACT OF 2015. 
(a) AMENDMENT RELATING TO SECTION 2004.— 
Section 6662(k) is amended to read as follows: 
‘‘(k) INCONSISTENT ESTATE BASIS REPORTING.— 
For purposes of this section, there is an ‘inconsistent es-
tate basis’ if the adjusted basis of property (to which sec-
tion 1014(f) applies) claimed on a return exceeds the 
amount that would have been so claimed if the basis of 
such property had been properly determined under such 
section.’’. 
(b) AMENDMENTS RELATING TO SECTION 2008.— 
Section 9503(e)(2) is amended— 
(1) by striking ‘‘per gallon’’ in subparagraph 
(C) and inserting ‘‘per energy equivalent of a gallon 
of diesel (as defined in section 4041(a)(2)(D))’’, and 
(2) by striking ‘‘per gallon’’ in subparagraph 
(D) and inserting ‘‘per energy equivalent of a gallon 
of gasoline (as defined in section 4041(a)(2)(C))’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provision 
of the Surface Transportation and Veterans Health Care 
Choice Improvement Act of 2015 to which they relate. 
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SEC. 6. AMENDMENTS RELATING TO STEPHEN BECK, JR., 
ABLE ACT OF 2014. 
(a) AMENDMENTS RELATING TO SECTION 208.— 
Section 208(h) of the Stephen Beck, Jr., ABLE Act of 
2014 is amended— 
(1) by striking so much as precedes ‘‘made by 
this section’’ and inserting the following: 
‘‘(h) EFFECTIVE DATE.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments’’, 
(2) by inserting ‘‘, and statements required to 
be furnished,’’ after ‘‘returns required to be filed’’, 
and 
(3) by adding at the end the following new 
paragraph: 
‘‘(2) SUBSECTION (c).—The amendment made 
by subsection (c) shall apply to returns or claims for 
refund filed after December 31, 2014.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 208 
of the Stephen Beck, Jr., ABLE Act of 2014. 
SEC. 7. AMENDMENT RELATING TO AMERICAN TAXPAYER 
RELIEF ACT OF 2012. 
(a) AMENDMENT RELATING TO SECTION 104.—Sec-
tion 6211(b)(4)(A) is amended by striking ‘‘subsection 
(i)(6)’’ and inserting ‘‘subsection (i)(5)’’. 
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(4) Section 42(m)(1)(B)(ii)(III) is amended by strik-
ing ‘‘as defined in subsection (d)(5)(C)’’ and inserting ‘‘as 
defined in subsection (d)(5)(B)(ii)’’. 
(c) Section 48(a)(6)(B) is amended by striking 
‘‘property energy property’’ and inserting ‘‘energy prop-
erty’’. 
(d) Section 58(a)(2)(A) is amended by striking 
‘‘461(j)’’ and inserting ‘‘461(k)’’. 
(e) Section 139E(c)(3) is amended by striking 
‘‘2013’’ and inserting ‘‘2014’’. 
(f) Section 168(e)(3)(C)(i) is amended by striking 
‘‘and’’. 
(g) Section 199 is amended by striking so much of 
subsection (a) as precedes ‘‘There shall be allowed’’ and 
inserting ‘‘(a) ALLOWANCE OF DEDUCTION.—’’. 
(h) The second sentence of section 355(h)(2)(B) is 
amended by striking ‘‘of assets’’. 
(i)(1) Section 461 is amended by redesignating the 
second subsection (j) (relating to farming syndicate de-
fined) as subsection (k). 
(2) Section 461(i)(4) is amended by striking ‘‘sub-
section (j)’’ and inserting ‘‘subsection (k)’’. 
(j) Section 464(d)(2)(B)(iii) is amended by striking 
‘‘subsection 
(c)(2)(E)’’ 
and 
inserting 
‘‘section 
461(k)(2)(E)’’. 
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(2) Subsections (a), (b), and (c)(1)(C)(iii) of section 
7428 are each amended by striking ‘‘Claims Court’’ and 
inserting ‘‘Court of Federal Claims’’. 
(3) The heading for section 4961(c)(1) is amended 
by striking ‘‘UNITED STATES CLAIMS COURT’’ and insert-
ing ‘‘UNITED STATES COURT OF FEDERAL CLAIMS’’. 
(s) Section 4980I(b)(3)(C)(v) is amended by striking 
‘‘for for’’ and inserting ‘‘for’’. 
(t) Subchapter C of chapter 63 is amended— 
(1) by striking ‘‘PART 1—PROCEDURE’’ and 
inserting ‘‘PART III—PROCEDURE’’, and 
(2) by striking ‘‘PART 2—DEFINITIONS AND 
SPECIAL RULES’’ and inserting ‘‘PART IV—DEFI-
NITIONS AND SPECIAL RULES’’. 
(u) Section 32103(a) of the Fixing America’s Surface 
Transportation Act is amended by striking ‘‘section 
52106’’ and inserting ‘‘section 32102’’. 
(v) Section 6213(g)(2)(P) is amended— 
(1) by striking ‘‘section 24(h)(2)’’ and inserting 
‘‘section 24(g)(2)’’, and 
(2) by striking ‘‘subsection (h)(1)’’ and insert-
ing ‘‘subsection (g)(1)’’. 
(w) Section 6235(a) is amended by striking ‘‘sub-
part’’ and inserting ‘‘subchapter’’. 
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(x) Section 6501(m) is amended by striking ‘‘any 
election’’ and all that follows through ‘‘(or any’’ and in-
serting the following: ‘‘any election under section 
30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11), 40(f), 43, 
45B, 45C(d)(4), 45H(g), or 51(j) (or any’’. 
(y) Each of the following sections are amended by 
inserting ‘‘an amount equal to’’ after ‘‘increased by’’ and 
by inserting ‘‘for the calendar year’’ after ‘‘section 
1(f)(3)’’: 
(1) Section 6651(i). 
(2) Section 6652(c)(7)(A). 
(3) Section 6695(h)(1). 
(4) Section 6698(e)(1). 
(5) Section 6699(e)(1). 
(6) Section 6721(f)(1). 
(7) Section 6722(f)(1). 
(z) The heading for section 6676(c) is amended by 
striking ‘‘REASONABLE BASIS’’ and inserting ‘‘REASON-
ABLE CAUSE’’. 
(aa) Section 6700(a) is amended by striking ‘‘the 
$1,000’’ and inserting ‘‘$1,000’’. 
(bb) Section 9503(c)(5) is amended by striking ‘‘and 
before October 1, 2011,’’. 
(cc) Section 302 of division P of the Consolidated Ap-
propriations Act, 2016 is amended— 
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(1) in subsection (a), by inserting ‘‘of the Inter-
nal 
Revenue 
Code 
of 
1986’’ 
after 
‘‘section 
48(a)(5)(C)’’, and 
(2) in subsection (b), by inserting ‘‘of such 
Code’’ after ‘‘section 48(a)’’. 
SEC. 10. DEADWOOD-RELATED PROVISIONS. 
(a) Section 25A(c)(1) is amended by striking 
‘‘($5,000 in the case of taxable years beginning before 
January 1, 2003)’’. 
(b) Section 56(d)(1)(A)(ii)(I) is amended by inserting 
‘‘(as in effect before its repeal by the Tax Increase Preven-
tion Act of 2014)’’ after ‘‘section 172(b)(1)(H)’’. 
(c) Section 139(c)(2) is amended by striking ‘‘section 
165(h)(3)(C)(i)’’ and inserting ‘‘section 165(i)(5)(A)’’. 
(d) Section 163(d)(4) is amended by striking sub-
paragraph (E). 
(e) Section 530(b)(3) is amended— 
(1) by striking ‘‘(as defined in section 
170(e)(6)(F)(i))’’ in subparagraph (A)(iii), and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(C) COMPUTER TECHNOLOGY OR EQUIP-
MENT.—The term ‘computer technology or 
equipment’ means computer software (as de-
fined by section 197(e)(3)(B)), computer or pe-
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ripheral equipment (as defined by section 
168(i)(2)(B)), and fiber optic cable related to 
computer use.’’. 
(f) Section 810(b) is amended by striking paragraph 
(4). 
(g) Section 856(m) is amended by striking paragraph 
(6). 
(h)(1) Section 1252(a)(1) is amended by striking 
‘‘during a taxable year beginning’’. 
(2) Section 1252(a)(1)(A) is amended— 
(A) by striking ‘‘sections’’ and inserting ‘‘sec-
tion’’, and 
(B) by striking ‘‘and 182’’ and all that follows 
through ‘‘Tax Reform Act of 1986)’’. 
(3) Section 1252(a)(2) is amended— 
(A) by striking ‘‘sections’’ and inserting ‘‘sec-
tion’’, and 
(B) by striking ‘‘or 182’’ and all that follows 
and inserting a period. 
(i) Section 7448(d) is amended by striking ‘‘at 4 per-
cent per annum to December 31, 1947, and 3 percent per 
annum thereafter’’ and inserting ‘‘at 3 percent per 
annum’’. 
Æ 
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