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(3) Section 3306(b)(13) is amended by striking
‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’.
(4) Section 3401(a)(18) is amended by striking
‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2002.
(d) NO INFERENCE.—No inference may be drawn from
the amendments made by this section with respect to the
tax treatment of any amounts under the program described
in section 134(b)(4) of the Internal Revenue Code of 1986
(as added by this section) for any taxable year beginning
before January 1, 2003.
SEC. 907. CLARIFICATION RELATING TO EXCEPTION FROM
ADDITIONAL TAX ON CERTAIN DISTRIBU-
TIONS FROM QUALIFIED TUITION PROGRAMS,
ETC. ON ACCOUNT OF ATTENDANCE AT MILI-
TARY ACADEMY.
(a) IN
GENERAL.—Subparagraph (B) of section
530(d)(4) (relating to exceptions from additional tax for
distributions not used for educational purposes) is amended
by striking ‘‘or’’ at the end of clause (iii), by redesignating
clause (iv) as clause (v), and by inserting after clause (iii)
the following new clause:
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‘‘(iv) made on account of the attend-
ance of the designated beneficiary at the
United 
States 
Military 
Academy, 
the
United States Naval Academy, the United
States Air Force Academy, the United
States Coast Guard Academy, or the United
States Merchant Marine Academy, to the
extent that the amount of the payment or
distribution does not exceed the costs of ad-
vanced education (as defined by section
2005(e)(3) of title 10, United States Code,
as in effect on the date of the enactment of
this section) attributable to such attendance,
or’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years beginning after Decem-
ber 31, 2002.
SEC. 908. SUSPENSION OF TAX-EXEMPT STATUS OF TER-
RORIST ORGANIZATIONS.
(a) IN GENERAL.—Section 501 (relating to exemption
from tax on corporations, certain trusts, etc.) is amended
by redesignating subsection (p) as subsection (q) and by in-
serting after subsection (o) the following new subsection:
‘‘(p) SUSPENSION OF TAX-EXEMPT STATUS OF TER-
RORIST ORGANIZATIONS.—
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‘‘(1) IN
GENERAL.—The exemption from tax
under subsection (a) with respect to any organization
described in paragraph (2), and the eligibility of any
organization described in paragraph (2) to apply for
recognition of exemption under subsection (a), shall
be suspended during the period described in para-
graph (3).
‘‘(2) TERRORIST ORGANIZATIONS.—An organiza-
tion is described in this paragraph if such organiza-
tion 
is 
designated 
or 
otherwise 
individually
identified—
‘‘(A) under section 212(a)(3)(B)(vi)(II) or
219 of the Immigration and Nationality Act as
a terrorist organization or foreign terrorist orga-
nization,
‘‘(B) in or pursuant to an Executive order
which is related to terrorism and issued under
the authority of the International Emergency
Economic Powers Act or section 5 of the United
Nations Participation Act of 1945 for the pur-
pose of imposing on such organization an eco-
nomic or other sanction, or
‘‘(C) in or pursuant to an Executive order
issued under the authority of any Federal law
if—
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‘‘(i) the organization is designated or
otherwise individually identified in or pur-
suant to such Executive order as supporting
or engaging in terrorist activity (as defined
in section 212(a)(3)(B) of the Immigration
and Nationality Act) or supporting ter-
rorism (as defined in section 140(d)(2) of
the Foreign Relations Authorization Act,
Fiscal Years 1988 and 1989); and
‘‘(ii) such Executive order refers to this
subsection.
‘‘(3) PERIOD OF SUSPENSION.—With respect to
any organization described in paragraph (2), the pe-
riod of suspension—
‘‘(A) begins on the later of—
‘‘(i) the date of the first publication of
a designation or identification described in
paragraph (2) with respect to such organi-
zation, or
‘‘(ii) the date of the enactment of this
subsection, and
‘‘(B) ends on the first date that all designa-
tions and identifications described in paragraph
(2) with respect to such organization are re-
scinded pursuant to the law or Executive order
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under which such designation or identification
was made.
‘‘(4) DENIAL
OF
DEDUCTION.—No deduction
shall be allowed under any provision of this title, in-
cluding sections 170, 545(b)(2), 556(b)(2), 642(c),
2055, 2106(a)(2), and 2522, with respect to any con-
tribution to an organization described in paragraph
(2) during the period described in paragraph (3).
‘‘(5) DENIAL OF ADMINISTRATIVE OR JUDICIAL
CHALLENGE OF SUSPENSION OR DENIAL OF DEDUC-
TION.—Notwithstanding section 7428 or any other
provision of law, no organization or other person may
challenge a suspension under paragraph (1), a des-
ignation or identification described in paragraph (2),
the period of suspension described in paragraph (3),
or a denial of a deduction under paragraph (4) in
any administrative or judicial proceeding relating to
the Federal tax liability of such organization or other
person.
‘‘(6) ERRONEOUS DESIGNATION.—
‘‘(A) IN GENERAL.—If—
‘‘(i) the tax exemption of any organi-
zation described in paragraph (2) is sus-
pended under paragraph (1),
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the listings of tax-exempt organizations and shall
publish appropriate notice to taxpayers of such sus-
pension and of the fact that contributions to such or-
ganization are not deductible during the period of
such suspension.’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to designations made before, on, or after
the date of the enactment of this Act.
SEC. 909. ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT
TRAVEL EXPENSES OF NATIONAL GUARD AND
RESERVE MEMBERS.
(a) DEDUCTION ALLOWED.—Section 162 (relating to
certain trade or business expenses) is amended by redesig-
nating subsection (p) as subsection (q) and inserting after
subsection (o) the following new subsection:
‘‘(p) TREATMENT OF EXPENSES OF MEMBERS OF RE-
SERVE COMPONENT OF ARMED FORCES OF THE UNITED
STATES.—For purposes of subsection (a)(2), in the case of
an individual who performs services as a member of a re-
serve component of the Armed Forces of the United States
at any time during the taxable year, such individual shall
be deemed to be away from home in the pursuit of a trade
or business for any period during which such individual
is away from home in connection with such service.’’.
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(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ELECTS TO ITEMIZE.—Section 62(a)(2) (relating to
certain trade and business deductions of employees) is
amended by adding at the end the following new subpara-
graph:
‘‘(E) CERTAIN EXPENSES OF MEMBERS OF
RESERVE COMPONENTS OF THE ARMED FORCES
OF
THE
UNITED
STATES.—The deductions al-
lowed by section 162 which consist of expenses,
determined at a rate not in excess of the rates for
travel expenses (including per diem in lieu of
subsistence) authorized for employees of agencies
under subchapter I of chapter 57 of title 5,
United States Code, paid or incurred by the tax-
payer in connection with the performance of
services by such taxpayer as a member of a re-
serve component of the Armed Forces of the
United States for any period during which such
individual is more than 100 miles away from
home in connection with such services.’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to amounts paid or incurred in taxable
years beginning after December 31, 2002.
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SEC. 910. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF
SPACE SHUTTLE COLUMBIA HEROES.
(a) INCOME TAX RELIEF.—
(1) IN GENERAL.—Subsection (d) of section 692
(relating to income taxes of members of Armed Forces
and victims of certain terrorist attacks on death) is
amended by adding at the end the following new
paragraph:
‘‘(5) RELIEF WITH RESPECT TO ASTRONAUTS.—
The provisions of this subsection shall apply to any
astronaut whose death occurs in the line of duty, ex-
cept that paragraph (3)(B) shall be applied by using
the date of the death of the astronaut rather than Sep-
tember 11, 2001.’’.
(2) CONFORMING AMENDMENTS.—
(A) Section 5(b)(1) is amended by inserting
‘‘, astronauts,’’ after ‘‘Forces’’.
(B) Section 6013(f)(2)(B) is amended by
inserting ‘‘, astronauts,’’ after ‘‘Forces’’.
(3) CLERICAL AMENDMENTS.—
(A) The heading of section 692 is amended
by 
inserting 
‘‘, 
ASTRONAUTS,’’ 
after
‘‘FORCES’’.
(B) The item relating to section 692 in the
table of sections for part II of subchapter J of
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chapter 1 is amended by inserting ‘‘, astro-
nauts,’’ after ‘‘Forces’’.
(4) EFFECTIVE DATE.—The amendments made
by this subsection shall apply with respect to any as-
tronaut whose death occurs after December 31, 2002.
(b) DEATH BENEFIT RELIEF.—
(1) IN GENERAL.—Subsection (i) of section 101
(relating to certain death benefits) is amended by
adding at the end the following new paragraph:
‘‘(4) RELIEF WITH RESPECT TO ASTRONAUTS.—
The provisions of this subsection shall apply to any
astronaut whose death occurs in the line of duty.’’.
(2) CLERICAL
AMENDMENT.—The heading for
subsection (i) of section 101 is amended by inserting
‘‘OR ASTRONAUTS’’ after ‘‘VICTIMS’’.
(3) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to amounts paid after
December 31, 2002, with respect to deaths occurring
after such date.
(c) ESTATE TAX RELIEF.—
(1) IN
GENERAL.—Section 2201(b) (defining
qualified decedent) is amended by striking ‘‘and’’ at
the end of paragraph (1)(B), by striking the period
at the end of paragraph (2) and inserting ‘‘, and’’,
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and by adding at the end the following new para-
graph:
‘‘(3) any astronaut whose death occurs in the
line of duty.’’.
(2) CLERICAL AMENDMENTS.—
(A) The heading of section 2201 is amended
by inserting ‘‘, DEATHS OF ASTRONAUTS,’’
after ‘‘FORCES’’.
(B) The item relating to section 2201 in the
table of sections for subchapter C of chapter 11
is amended by inserting ‘‘, deaths of astronauts,’’
after ‘‘Forces’’.
(3) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to estates of decedents
dying after December 31, 2002.
TITLE X—SUNSET
SEC. 1001. SUNSET.
(a) IN GENERAL.—Except as otherwise provided, the
provisions of, and amendments made, by this Act shall not
apply to taxable years beginning after December 31, 2012,
and the Internal Revenue Code of 1986 shall be applied and
administered to such years as if such amendments had
never been enacted.
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(b) EXCEPTIONS.—Subsection (a) shall not apply to
the following provisions of, and amendments made by, this
Act:
(1) Title I (other than section 107).
(2) Title III (other than section 362).
Attest:
Secretary.