539 
‘‘(e) EXCEPTION FOR HEDGING TRANSACTIONS AND 
STRADDLES WITH DERIVATIVES.—This section shall not 
apply in the case of— 
‘‘(1) any hedging transaction (as defined in sec-
tion 1221(b)), and 
‘‘(2) any straddle (as defined in section 485) 
which includes any derivative (as defined in section 
486).’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 263(g)(3) is amended to read 
as follows: 
‘‘(3) EXCEPTION FOR HEDGING TRANSACTIONS 
AND
STRADDLES
WITH
DERIVATIVES.—This sub-
section shall not apply in the case of— 
‘‘(A) any hedging transaction (as defined 
in section 1221(b)), and 
‘‘(B) any straddle (as defined in section 
485) which includes any derivative (as defined 
in section 486).’’. 
(B) Section 1092(b) is amended— 
(i) by striking paragraph (2), and 
(ii) by striking all that precedes ‘‘The 
Secretary shall’’ and inserting the fol-
lowing: 
‘‘(b) REGULATIONS.—The Secretary shall’’. 
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(C) Section 1092(c) is amended by striking 
paragraph (4). 
(D) Section 1092 is amended by striking 
subsection (f) and by redesignating subsection 
(g) as subsection (f). 
(d) TREATMENT OF CONVERTIBLE DEBT INSTRU-
MENTS.—The Secretary of the Treasury, or the Sec-
retary’s designee, shall modify the regulations issued 
under section 1275(d) of the Internal Revenue Code of 
1986 to provide that convertible debt instruments are 
treated in a manner similar to contingent payment debt 
instruments. 
(e) REPEAL
OF
CERTAIN
OTHER
SUPERCEDED 
RULES
FOR
DETERMINING
CAPITAL
GAINS
AND 
LOSSES.— 
(1) IN GENERAL.—Part IV of subchapter P of 
chapter 1 is amended by striking sections 1233, 
1234, 1234A, 1234B, 1236, 1256, 1258, 1259, and 
1260 (and by striking the items relating to such sec-
tions in the table of sections for such part). 
(2) CONFORMING
AMENDMENTS
RELATED
TO 
REPEAL
OF
SECTION
1233.—Section 1092(b) is 
amended by inserting ‘‘(as in effect before their re-
peal)’’ after ‘‘section 1233’’. 
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(3) CONFORMING
AMENDMENTS
RELATED
TO 
REPEAL OF SECTION 1234.—Section 6045(h)(2) is 
amended— 
(A) by striking ‘‘(as defined in section 
1234(b)(2)(A)’’, and 
(B) by adding at the end the following: 
‘‘For purposes of the preceding sentence, the 
term ‘closing transaction’ means any termi-
nation of the taxpayer’s obligation under an op-
tion in property other than through the exercise 
or lapse of the option.’’. 
(4) CONFORMING
AMENDMENTS
RELATED
TO 
REPEAL OF SECTION 1236.— 
(A) Section 475(d)(3)(A) is amended by 
striking ‘‘or section 1236(b)’’. 
(B) Section 512(b)(5) is amended by strik-
ing ‘‘section 1236(c)’’ and inserting ‘‘section 
1058(c)’’. 
(C) Section 1058 is amended— 
(i) by striking ‘‘(as defined in section 
1236(c))’’ in subsection (a), and 
(ii) by redesignating subsection (c) as 
subsection (d) and by inserting after sub-
section (b) the following new subsection: 
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‘‘(c) SECURITIES.—For purposes of this section, the 
term ‘security’ means any share of stock in any corpora-
tion, certificate of stock or interest in any corporation, 
note, bond, debenture, or evidence of indebtedness, or any 
evidence of an interest in or right to subscribe to or pur-
chase any of the foregoing.’’. 
(5) CONFORMING
AMENDMENTS
RELATED
TO 
REPEAL OF SECTION 1256.— 
(A) Section 461(i)(2)(B), as amended by 
the preceding provisions of this Act, is amended 
to read as follows: 
‘‘(B) any partnership or other entity (other 
than a corporation which is not an S corpora-
tion) if more than 35 percent of the losses of 
such entity during the taxable year are allocable 
to limited partners or limited entrepreneurs 
(within the meaning of section 461(j)(4)), and’’. 
(B) Section 475(d)(1) is amended by strik-
ing ‘‘sections 263(g), 263A, and 1256(a)’’ and 
inserting ‘‘sections 263(g) and 263A’’. 
(C) Section 988(c)(1) is amended by strik-
ing subparagraphs (D) and (E). 
(D) 
Section 
1092(a)(3)(C)(ii)(II) 
is 
amended by striking ‘‘section 1256(e)’’ and in-
serting ‘‘section 1221(b)’’. 
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(E) Section 1092(d) is amended by strik-
ing paragraphs (5) and (6) and by redesig-
nating paragraphs (7) and (8) as paragraphs 
(5) and (6), respectively. 
(F) Section 1212 is amended by striking 
subsection (c). 
(G) Section 1223 is amended by striking 
paragraphs (7) and (14). 
(H) Section 1281(b)(1)(E) is amended to 
read as follows: 
‘‘(E) is a hedging transaction (as defined 
in section 1221(b)), or’’. 
(I) Section 1402 is amended by striking 
subsection (i). 
(J) Section 4982(e)(6)(B) is amended by 
striking ‘‘sections 1256 and 1296’’ and insert-
ing ‘‘sections 485 and 1296’’. 
(6) CONFORMING
AMENDMENTS
RELATED
TO 
REPEAL
OF
SECTION
1259.—Section 475(f)(1) is 
amended by striking subparagraph (C) and by redes-
ignating subparagraph (D) as subparagraph (C). 
(f) OTHER CONFORMING AMENDMENTS.— 
(1) Section 355(g)(2)(B)(i)(V) is amended to 
read as follows: 
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‘‘(V) any derivative (as defined in 
section 486),’’. 
(2) Section 856(n)(4) is amended by inserting 
‘‘or derivatives (as defined in section 486)’’ after 
‘‘securities (as defined in section 475(c)(2))’’. 
(3) Section 857(e)(2)(B)(i), as amended by the 
preceding provisions of this Act, is amended by 
striking ‘‘section 860E or 1272’’ and inserting ‘‘sec-
tion 485, 860E, or 1272’’. 
(4) Section 988(d)(1) is amended— 
(A) by striking ‘‘or 1256’’ and inserting 
‘‘or 485’’, and 
(B) by striking ‘‘1092, and 1256’’ and in-
serting ‘‘485, and 1092’’. 
(5) Section 1091(e) is amended to read as fol-
lows: 
‘‘(e) COORDINATION WITH MARK TO MARKET OF 
DERIVATIVES.—Notwithstanding any other provision of 
this section, a derivative (as defined in section 486) shall 
not be treated as a security for purposes of this section.’’. 
(6)(A) Section 1221(a)(6) is amended to read 
as follows: 
‘‘(6) any derivative (as defined in section 
486),’’. 
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(2) taxable years ending after December 31, 
2019, in the case of any other property or position. 
For purposes of this subsection, any property acquired on 
or before December 31, 2014, which becomes part of a 
straddle (as defined in section 485, as added by this sec-
tion) after such date shall be treated as a position estab-
lished after such date. 
SEC. 3402. MODIFICATION OF CERTAIN RULES RELATED TO 
HEDGES. 
(a) TREATMENT OF HEDGES IDENTIFIED FOR FI-
NANCIAL ACCOUNTING PURPOSES.— 
(1) IN GENERAL.—Section 1221(b), as amend-
ed by the preceding provisions of this Act, is amend-
ed to read as follows: 
‘‘(b) HEDGING TRANSACTION.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—The term ‘hedging trans-
action’ means any transaction described in para-
graph (2) and identified under paragraph (3). 
‘‘(2) TRANSACTION DESCRIBED.—A transaction 
is described in this paragraph if such transaction is 
entered into by the taxpayer in the normal course of 
the taxpayer’s trade or business primarily— 
‘‘(A) to manage risk of price changes or 
currency fluctuations with respect to ordinary 
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property which is held or to be held by the tax-
payer, 
‘‘(B) to manage risk of interest rate or 
price changes or currency fluctuations with re-
spect to borrowings made or to be made, or or-
dinary obligations incurred or to be incurred, by 
the taxpayer, or 
‘‘(C) to manage such other risks as the 
Secretary may prescribe in regulations. 
‘‘(3) IDENTIFICATION.—A transaction is identi-
fied under this paragraph if— 
‘‘(A) such transaction is clearly identified 
as a hedging transaction for purposes of this 
paragraph before the close of the day on which 
it was acquired, originated, or entered into (or 
such other time as the Secretary may by regula-
tions prescribe), or 
‘‘(B) such transaction is treated as a hedg-
ing transaction (within the meaning of generally 
accepted accounting principles) for purposes of 
an audited financial statement of the taxpayer 
which— 
‘‘(i) is certified as being prepared in 
accordance with generally accepted ac-
counting principles, and 
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‘‘(ii) is used for the purposes of a 
statement or report— 
‘‘(I) to shareholders, partners, or 
other proprietors, or to beneficiaries, 
or 
‘‘(II) for credit purposes. 
‘‘(4) TREATMENT OF NONIDENTIFICATION OR 
IMPROPER
IDENTIFICATION
OF
HEDGING
TRANS-
ACTIONS.—The Secretary shall prescribe regulations 
to properly characterize any income, gain, expense, 
or loss arising from a transaction— 
‘‘(A) which would be a hedging transaction 
if identified under paragraph (3), or 
‘‘(B) which is identified under paragraph 
(3) but is not a transaction described in para-
graph (2). 
In the case of a transaction identified under para-
graph (3) solely by reason of paragraph (3)(B), sub-
paragraph (B) of this paragraph shall not apply 
with respect to such transaction unless the taxpayer 
treats such transaction as a hedging transaction for 
purposes of any provision of this title. 
‘‘(5) BONDS
HELD
BY
AN
INSURANCE
COM-
PANY.—For purposes of paragraph (2)(A), in the 
case of an insurance company to which subchapter 
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L applies, any bond, debenture, note, certificate, or 
other evidence of indebtedness held by the taxpayer 
shall be treated as ordinary property. 
‘‘(6) REGULATIONS.—The Secretary shall pre-
scribe such regulations as are appropriate to carry-
out the purposes of this subsection and subsection 
(a)(7) in the case of transactions involving related 
parties.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 856(c)(5)(G)(i) is amended by 
striking ‘‘(as defined in clause (ii) or (iii) of 
section 1221(b)(2)(A)) which is clearly identi-
fied pursuant to section 1221(a)(7)’’ and insert-
ing ‘‘(as defined in section 1221(b) (determined 
without regard to paragraph (2)(A) thereof)’’. 
(B) Section 954(c)(5)(A) is amended to 
read as follows: 
‘‘(A) 
COMMODITY
HEDGING
TRANS-
ACTIONS.— 
‘‘(i) IN
GENERAL.—For purposes of 
paragraph (1)(C)(i), the term ‘commodity 
hedging transaction’ means any trans-
action with respect to a commodity if such 
transaction would be a hedging transaction 
under section 1221(b) if— 
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‘‘(I) the only transactions de-
scribed in paragraph (2) thereof were 
transactions described in clause (ii), 
and 
‘‘(II) paragraphs (3) and (4) 
thereof were applied by substituting 
‘controlled foreign corporation’ for 
‘taxpayer’ each place it appears. 
‘‘(ii) TRANSACTION
DESCRIBED.—A 
transaction is described in this clause if 
such transaction is entered into by the con-
trolled foreign corporation in the normal 
course of the controlled foreign corpora-
tion’s trade or business primarily— 
‘‘(I) to manage risk of price 
changes or currency fluctuations with 
respect to ordinary property or prop-
erty described in section 1231(b) 
which is held or to be held by the con-
trolled foreign corporation, or 
‘‘(II) to manage such other risks 
as the Secretary may prescribe in reg-
ulations.’’. 
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(C) Section 1221(a)(7) is amended by 
striking ‘‘which is clearly’’ and all that follows 
through ‘‘regulations prescribe)’’. 
(b) SPECIAL
RULE
FOR
COMMODITY
HEDGING 
TRANSACTIONS INVOLVING RELATED CONTROLLED FOR-
EIGN CORPORATIONS.—Section 954(c)(5)(A), as amended 
by subsection (a), is amended by adding at the end the 
following new clause: 
‘‘(iii) APPLICATION TO RELATED CON-
TROLLED FOREIGN CORPORATIONS.— 
‘‘(I) IN GENERAL.—In the case 
of qualified property, clause (ii)(I) 
shall be applied by substituting ‘the 
controlled foreign corporation or an-
other controlled foreign corporation 
which is a related person (within the 
meaning of subsection (d)(3))’ for ‘the 
controlled foreign corporation’. 
‘‘(II) QUALIFIED
PROPERTY.— 
For purposes of this clause, the term 
‘qualified property’ means ordinary 
property or property described in sec-
tion 1231(b) (if disposed of at a gain) 
the income from the disposition of 
which would be neither subpart F in-
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come nor income treated as effectively 
connected with the conduct of a trade 
or business in the United States.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transactions entered into after 
December 31, 2014. 
PART 2—TREATMENT OF DEBT INSTRUMENTS 
SEC. 3411. CURRENT INCLUSION IN INCOME OF MARKET 
DISCOUNT. 
(a) IN GENERAL.—Subpart B of part V of sub-
chapter P of chapter 1 is amended by redesignating sec-
tion 1278 as section 1279 and by inserting after section 
1277 the following new section: 
‘‘SEC. 1278. CURRENT INCLUSION IN INCOME OF MARKET 
DISCOUNT ON BONDS ACQUIRED AFTER 2014. 
‘‘(a) IN GENERAL.—There shall be included in the 
gross income of the holder of any market discount bond 
acquired after December 31, 2014, an amount equal to 
the sum of the daily portions of the market discount for 
each day during the taxable year on which such holder 
held such bond. 
‘‘(b) DETERMINATION OF DAILY PORTIONS.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the daily portion of the market discount on any 
market discount bond shall be an amount equal to 
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the daily portion of original issue discount which 
would be includible in gross income under section 
1272(a) (determined without regard to paragraph 
(2) thereof) if such bond had been— 
‘‘(A) originally issued on the date on which 
such bond was acquired by the taxpayer, 
‘‘(B) for an issue price equal to the basis 
of such bond immediately after such acquisi-
tion. 
‘‘(2) COORDINATION WHERE BOND HAS ORIGI-
NAL ISSUE DISCOUNT.—In the case of any bond hav-
ing original issue discount, the daily portion deter-
mined under paragraph (1) shall be reduced by the 
daily portion of original issue discount includible in 
gross income under section 1272(a) (determined 
without regard to paragraph (2) thereof) with re-
spect to such bond. 
‘‘(3) SPECIAL
RULE
WHERE
PARTIAL
PRIN-
CIPAL PAYMENTS.—In the case of a bond the prin-
cipal of which may be paid in 2 or more payments, 
the daily portions of market discount shall be deter-
mined under regulations prescribed by the Secretary. 
‘‘(c) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount of market dis-
count allocable to any accrual period for purposes of 
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determining the sum of the daily portions under sub-
section (a) shall not exceed the excess (if any) of— 
‘‘(A) the product of— 
‘‘(i) the maximum accrual rate deter-
mined under paragraph (2), properly ad-
justed for the length of the accrual period, 
multiplied by 
‘‘(ii) the adjusted basis of such bond 
at the beginning of such accrual period, 
over 
‘‘(B) the sum of the qualified stated inter-
est and original issue discount allocable to such 
accrual period. 
‘‘(2) MAXIMUM
ACCRUAL
RATE.—The max-
imum accrual rate determined under this paragraph 
with respect to any bond is the greater of— 
‘‘(A) such bonds’s yield to maturity (deter-
mined as of the date of the issuance of such 
bond) plus 5 percentage points, or 
‘‘(B) the applicable Federal rate for such 
bond (determined under section 1274(d) as of 
the date of the acquisition of such bond and on 
the basis of the remaining term of such bond as 
of such date) plus 10 percentage points. 
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‘‘(3) APPLICATION TO POOLS.—In the case of 
debt instruments to which section 1272(a)(6) ap-
plies, rules similar to the rules of such section shall 
apply for purposes of determining the daily portions 
of market discount. 
‘‘(4) ACCRUAL PERIOD.—For purposes of this 
subsection, the term ‘accrual period’ has the mean-
ing given such term in section 1272(a)(5). 
‘‘(d) SPECIAL RULES.— 
‘‘(1) ACCRUALS TREATED AS INTEREST.—Ex-
cept for purposes of sections 103, 871(a), 881, 
1441, 1442, and 6049 (and such other provisions as 
may be specified in regulations), any amount in-
cluded in gross income under this section shall be 
treated as interest for purposes of this title. 
‘‘(2) BASIS
ADJUSTMENT.—The basis of any 
market discount bond in the hands of the taxpayer 
shall be increased by the amount included in gross 
income pursuant to this section. 
‘‘(3) TREATMENT OF LOSS ON DISPOSITION.— 
So much of any loss recognized by the taxpayer on 
the disposition of a market discount bond as does 
not exceed the aggregate amounts included in the 
taxpayer’s gross income under subsection (a) with 
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respect to such bond shall be treated for purposes of 
this title as an ordinary loss.’’. 
(b) TREATMENT OF MARKET DISCOUNT ON SHORT- 
TERM NONGOVERNMENTAL BONDS.— 
(1) ACCRUAL BASIS TAXPAYERS, ETC.—Section 
1283 is amended by striking subsection (c) and re-
designating subsection (d) as subsection (c). 
(2) OTHER TAXPAYERS.— 
(A) Section 1271(a)(3) is amended— 
(i) by striking all that precedes sub-
paragraph (C) and inserting the following: 
‘‘(3) CERTAIN SHORT-TERM OBLIGATIONS.— 
‘‘(A) IN
GENERAL.—On the sale or ex-
change of any short-term obligation (as defined 
in section 1283(a)(1)), any gain realized which 
does not exceed an amount equal to the ratable 
share of the acquisition discount shall be treat-
ed as ordinary income.’’, and 
(ii) by redesignating subparagraphs 
(C), (D), and (E) as subparagraphs (B), 
(C), and (D), respectively. 
(B) Section 1271(a) is amended by strik-
ing paragraph (4). 
(C) Section 1283(c)(3), as redesignated by 
paragraph (1), is amended by striking ‘‘para-
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557 
graphs (3) and (4) of section 1271(a)’’ and in-
serting ‘‘section 1271(a)(3)’’. 
(c) COORDINATION
WITH
RULES
RELATED
TO 
TREATING MARKET DISCOUNT
AS ORDINARY INCOME 
UPON DISPOSITION.— 
(1) IN GENERAL.—Section 1276 is amended by 
adding at the end the following new subsection: 
‘‘(e) COORDINATION WITH RULES FOR CURRENT IN-
CLUSION OF MARKET DISCOUNT.—This section shall not 
apply to any market discount bond to which section 1278 
applies.’’. 
(2) COORDINATION WITH DEFERRAL OF INTER-
EST DEDUCTION.—Section 1277 is amended by add-
ing at the end the following new subsection: 
‘‘(d) COORDINATION WITH RULES FOR CURRENT IN-
CLUSION OF MARKET DISCOUNT.—This section shall not 
apply to any market discount bond to which section 1278 
applies.’’. 
(3) COORDINATION
WITH
ELECTION
TO
IN-
CLUDE
MARKET
DISCOUNT
CURRENTLY.—Section 
1279(b), as redesignated by subsection (a), is 
amended by adding at the end the following new 
paragraph: 
‘‘(5) COORDINATION
WITH
RULES
FOR
CUR-
RENT INCLUSION OF MARKET DISCOUNT.—This sub-
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