(z) The matter preceding clause (i) of section 
1031(h)(2)(B) is amended by striking ‘‘subparagraph’’ 
and inserting ‘‘subparagraphs’’. 
(aa) Paragraphs (1) and (2) of section 1375(d) are 
each amended by striking ‘‘subchapter C’’ and inserting 
‘‘accumulated’’. 
(bb) Each of the following provisions are amended by 
striking ‘‘General Accounting Office’’ each place it ap-
pears therein and inserting ‘‘Government Accountability 
Office’’: 
(1) Clause (ii) of section 1400E(c)(4)(A). 
(2) Paragraph (1) of section 6050M(b). 
(3) Subparagraphs (A), (B)(i), and (B)(ii) of 
section 6103(i)(8). 
(4) Paragraphs (3)(C)(i), (4), (5), and (6)(B) 
of section 6103(p). 
(5) Subsection (e) of section 8021. 
(cc)(1) Clause (ii) of section 1400L(b)(2)(C) is 
amended by striking ‘‘section 168(k)(2)(C)(i)’’ and insert-
ing ‘‘section 168(k)(2)(D)(i)’’. 
(2) Clause (iv) of section 1400L(b)(2)(C) is amended 
by striking ‘‘section 168(k)(2)(C)(iii)’’ and inserting ‘‘sec-
tion 168(k)(2)(D)(iii)’’.
(3) Subparagraph (D) of section 1400L(b)(2) is 
amended by striking ‘‘section 168(k)(2)(D)’’ and inserting 
‘‘section 168(k)(2)(E)’’. 
(4) Subparagraph (E) of section 1400L(b)(2) is 
amended by striking ‘‘section 168(k)(2)(F)’’ and inserting 
‘‘section 168(k)(2)(G)’’. 
(5) Paragraph (5) of section 1400L(c) is amended 
by striking ‘‘section 168(k)(2)(C)(iii)’’ and inserting ‘‘sec-
tion 168(k)(2)(D)(iii)’’. 
(dd) Section 3401 is amended by redesignating sub-
section (h) as subsection (g). 
(ee) Paragraph (2) of section 4161(a) is amended to 
read as follows: 
‘‘(2) 3 PERCENT RATE OF TAX FOR ELECTRIC 
OUTBOARD MOTORS.—In the case of an electric out-
board motor, paragraph (1) shall be applied by sub-
stituting ‘3 percent’ for ‘10 percent’.’’. 
(ff) Subparagraph (C) of section 4261(e)(4) is 
amended by striking ‘‘imposed subsection (b)’’ and insert-
ing ‘‘imposed by subsection (b)’’. 
(gg) Subsection (a) of section 4980D is amended by 
striking ‘‘plans’’ and inserting ‘‘plan’’. 
(hh) The matter following clause (iii) of section 
6045(e)(5)(A) is amended by striking ‘‘for ‘$250,000’.’’ 
and all that follows through ‘‘to the Treasury.’’ and insert-
ing ‘‘for ‘$250,000’. The Secretary may by regulation in-
crease the dollar amounts under this subparagraph if the 
Secretary determines that such an increase will not mate-
rially reduce revenues to the Treasury.’’. 
(ii) Subsection (p) of section 6103 is amended— 
(1) by striking so much of paragraph (4) as 
precedes subparagraph (A) and inserting the fol-
lowing: 
‘‘(4) SAFEGUARDS.—Any Federal agency de-
scribed in subsection (h)(2), (h)(5), (i)(1), (2), (3), 
(5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1), (2), (3), 
(5), (10), (11), (13), (14), or (17) or (o)(1), the 
Government Accountability Office, the Congressional 
Budget Office, or any agency, body, or commission 
described in subsection (d), (i)(3)(B)(i) or 7(A)(ii), 
or (l)(6), (7), (8), (9), (12), (15), or (16) or any 
other person described in subsection (l)(16), (18), 
(19), or (20) shall, as a condition for receiving re-
turns or return information—’’, 
(2) by amending paragraph (4)(F)(i) to read as 
follows: 
‘‘(i) in the case of an agency, body, or 
commission described in subsection (d), 
(i)(3)(B)(i), or (l)(6), (7), (8), (9), or (16), 
or any other person described in subsection
(l)(16), (18), (19), or (20) return to the 
Secretary such returns or return informa-
tion (along with any copies made there-
from) or make such returns or return in-
formation undisclosable in any manner and 
furnish a written report to the Secretary 
describing such manner,’’, and 
(3) by striking the first full sentence in the 
matter following subparagraph (F) of paragraph (4) 
and inserting the following: ‘‘If the Secretary deter-
mines that any such agency, body, or commission, 
including an agency or any other person described in 
subsection (l)(16), (18), (19), or (20), or the Gov-
ernment Accountability Office or the Congressional 
Budget Office, has failed to, or does not, meet the 
requirements of this paragraph, he may, after any 
proceedings for review established under paragraph 
(7), take such actions as are necessary to ensure 
such requirements are met, including refusing to dis-
close returns or return information to such agency, 
body, or commission, including an agency or any 
other person described in subsection (l)(16), (18), 
(19), or (20), or the Government Accountability Of-
fice or the Congressional Budget Office, until he de-
termines that such requirements have been or will be 
met.’’. 
(jj) Clause (ii) of section 6111(b)(1)(A) is amended 
by striking ‘‘advice or assistance’’ and inserting ‘‘aid, as-
sistance, or advice’’. 
(kk) Section 6427 is amended by striking subsection 
(o) and by redesignating subsection (p) as subsection (o). 
(ll) Paragraph (3) of section 6662(d) is amended by 
striking ‘‘the’’ before ‘‘1 or more’’. 
SEC. 9. OTHER CORRECTIONS RELATED TO THE AMERICAN 
JOBS CREATION ACT OF 2004. 
(a) AMENDMENTS RELATED TO SECTION 233 OF 
THE ACT.— 
(1) Clause (vi) of section 1361(c)(2)(A) is 
amended— 
(A) by inserting ‘‘or a depository institu-
tion holding company (as defined in section 
3(w)(1) of the Federal Deposit Insurance Act 
(12 U.S.C. 1813(w)(1))’’ after ‘‘a bank (as de-
fined in section 581)’’, and 
(B) by inserting ‘‘or company’’ after ‘‘such 
bank’’. 
(2) Paragraph (16) of section 4975(d) is 
amended—
(A) in subparagraph (A), by inserting ‘‘or 
a depository institution holding company (as de-
fined in section 3(w)(1) of the Federal Deposit 
Insurance Act (12 U.S.C. 1813(w)(1))’’ after 
‘‘a bank (as defined in section 581)’’, and 
(B) in subparagraph (C), by inserting ‘‘or 
company’’ after ‘‘such bank’’. 
(b) AMENDMENT RELATED TO SECTION 237 OF THE 
ACT.—Subparagraph (F) of section 1362(d)(3) is amend-
ed by striking ‘‘a bank holding company’’ and all that fol-
lows through ‘‘section 2(p) of such Act)’’ and inserting 
‘‘a depository institution holding company (as defined in 
section 3(w)(1) of the Federal Deposit Insurance Act (12 
U.S.C. 1813(w)(1))’’. 
(c) AMENDMENTS RELATED TO SECTION 239 OF 
THE ACT.—Paragraph (3) of section 1361(b) is amend-
ed— 
(1) in subparagraph (A), by striking ‘‘and in 
the case of information returns required under part 
III of subchapter A of chapter 61’’, and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(E) INFORMATION RETURNS.—Except to 
the extent provided by the Secretary, this para-
graph shall not apply to information returns
made by a qualified subchapter S subsidiary 
under part III of subchapter A of chapter 61.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the American Jobs Creation Act of 2004 to which they 
relate. 
Æ