the entity which made such nomination amends the nomi-
nation to provide for a new termination date in such man-
ner as the Secretary of the Treasury (or the Secretary’s 
designee) may provide. 
(c) EFFECTIVE DATES.—The amendment made by 
this section shall apply to periods after December 31, 
2013. 
SEC. 140. EXTENSION OF TEMPORARY INCREASE IN LIMIT 
ON COVER OVER OF RUM EXCISE TAXES TO 
PUERTO RICO AND THE VIRGIN ISLANDS. 
(a) IN GENERAL.—Paragraph (1) of section 7652(f) 
is amended by striking ‘‘January 1, 2014’’ and inserting 
‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to distilled spirits brought into the 
United States after December 31, 2013. 
SEC. 141. EXTENSION OF AMERICAN SAMOA ECONOMIC DE-
VELOPMENT CREDIT. 
(a) IN GENERAL.—Subsection (d) of section 119 of 
division A of the Tax Relief and Health Care Act of 2006 
is amended— 
(1) by striking ‘‘January 1, 2014’’ each place 
it appears and inserting ‘‘January 1, 2015’’, 
(2) by striking ‘‘first 8 taxable years’’ in para-
graph (1) and inserting ‘‘first 9 taxable years’’, and 
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(3) by striking ‘‘first 2 taxable years’’ in para-
graph (2) and inserting ‘‘first 3 taxable years’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2013. 
Subtitle C—Energy Tax Extenders 
SEC. 151. EXTENSION OF CREDIT FOR NONBUSINESS EN-
ERGY PROPERTY. 
(a) IN GENERAL.—Paragraph (2) of section 25C(g) 
is amended by striking ‘‘December 31, 2013’’ and insert-
ing ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 152. EXTENSION OF SECOND GENERATION BIOFUEL 
PRODUCER CREDIT. 
(a) IN GENERAL.—Clause (i) of section 40(b)(6)(J) 
is amended by striking ‘‘January 1, 2014’’ and inserting 
‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to qualified second generation 
biofuel production after December 31, 2013. 
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SEC. 153. EXTENSION OF INCENTIVES FOR BIODIESEL AND 
RENEWABLE DIESEL. 
(a) CREDITS FOR BIODIESEL AND RENEWABLE DIE-
SEL USED AS FUEL.—Subsection (g) of section 40A is 
amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to fuel sold or used after December 
31, 2013. 
SEC. 154. EXTENSION OF PRODUCTION CREDIT FOR INDIAN 
COAL FACILITIES PLACED IN SERVICE BE-
FORE 2009. 
(a) IN GENERAL.—Subparagraph (A) of section 
45(e)(10) is amended by striking ‘‘8-year period’’ each 
place it appears and inserting ‘‘9-year period’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to coal produced after December 
31, 2013. 
SEC. 155. EXTENSION OF CREDITS WITH RESPECT TO FA-
CILITIES PRODUCING ENERGY FROM CER-
TAIN RENEWABLE RESOURCES. 
(a) IN GENERAL.—The following provisions of sec-
tion 45(d) are each amended by striking ‘‘January 1, 
2014’’ each place it appears and inserting ‘‘January 1, 
2015’’: 
(1) Paragraph (1). 
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(2) Paragraph (2)(A). 
(3) Paragraph (3)(A). 
(4) Paragraph (4)(B). 
(5) Paragraph (6). 
(6) Paragraph (7). 
(7) Paragraph (9). 
(8) Paragraph (11)(B). 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED 
FACILITIES AS ENERGY PROPERTY.—Clause (ii) of sec-
tion 48(a)(5)(C) is amended by striking ‘‘January 1, 
2014’’ and inserting ‘‘January 1, 2015’’. 
(c) EFFECTIVE DATES.—The amendments made by 
this section shall take effect on January 1, 2014. 
SEC. 156. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT 
NEW HOMES. 
(a) IN GENERAL.—Subsection (g) of section 45L is 
amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to homes acquired after December 
31, 2013. 
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SEC. 157. EXTENSION OF SPECIAL ALLOWANCE FOR SEC-
OND GENERATION BIOFUEL PLANT PROP-
ERTY. 
(a) IN GENERAL.—Subparagraph (D) of section 
168(l)(2) is amended by striking ‘‘January 1, 2014’’ and 
inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 158. EXTENSION OF ENERGY EFFICIENT COMMERCIAL 
BUILDINGS DEDUCTION. 
(a) IN GENERAL.—Subsection (h) of section 179D is 
amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2013. 
SEC. 159. EXTENSION OF SPECIAL RULE FOR SALES OR DIS-
POSITIONS TO IMPLEMENT FERC OR STATE 
ELECTRIC 
RESTRUCTURING 
POLICY 
FOR 
QUALIFIED ELECTRIC UTILITIES. 
(a) IN GENERAL.—Paragraph (3) of section 451(i) 
is amended by striking ‘‘January 1, 2014’’ and inserting 
‘‘January 1, 2015’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to dispositions after December 31, 
2013. 
SEC. 160. EXTENSION OF EXCISE TAX CREDITS RELATING 
TO CERTAIN FUELS. 
(a) EXCISE TAX CREDITS AND OUTLAY PAYMENTS 
FOR BIODIESEL AND RENEWABLE DIESEL FUEL MIX-
TURES.— 
(1) Paragraph (6) of section 6426(c) is amend-
ed by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2014’’. 
(2) Subparagraph (B) of section 6427(e)(6) is 
amended by striking ‘‘December 31, 2013’’ and in-
serting ‘‘December 31, 2014’’. 
(b) EXTENSION OF ALTERNATIVE FUELS EXCISE 
TAX CREDITS.— 
(1) IN
GENERAL.—Sections 6426(d)(5) and 
6426(e)(3) are each amended by striking ‘‘December 
31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(2) OUTLAY
PAYMENTS
FOR
ALTERNATIVE 
FUELS.—Subparagraph (C) of section 6427(e)(6) is 
amended by striking ‘‘December 31, 2013’’ and in-
serting ‘‘December 31, 2014’’. 
(c) EXTENSION
OF ALTERNATIVE FUELS EXCISE 
TAX CREDITS RELATING TO LIQUEFIED HYDROGEN.— 
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(1) IN
GENERAL.—Sections 6426(d)(5) and 
6426(e)(3), as amended by subsection (b), are each 
amended by striking ‘‘(September 30, 2014 in the 
case of any sale or use involving liquefied hydro-
gen)’’. 
(2) OUTLAY
PAYMENTS
FOR
ALTERNATIVE 
FUELS.—Paragraph (6) of section 6427(e) is 
amended— 
(A) by striking ‘‘except as provided in sub-
paragraph (D), any’’ in subparagraph (C), as 
amended by this Act, and inserting ‘‘any’’, 
(B) by striking the comma at the end of 
subparagraph (C) and inserting ‘‘, and’’, and 
(C) by striking subparagraph (D) and re-
designating subparagraph (E) as subparagraph 
(D). 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to fuel sold or used after December 31, 
2013. 
(2) LIQUEFIED HYDROGEN.—The amendments 
made by subsection (c) shall apply to fuel sold or 
used after September 30, 2014. 
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(e) SPECIAL RULE FOR CERTAIN PERIODS DURING 
2014.—Notwithstanding any other provision of law, in the 
case of— 
(1) any biodiesel mixture credit properly deter-
mined under section 6426(c) of the Internal Revenue 
Code of 1986 for periods after December 31, 2013, 
and before the date of the enactment of this Act, 
and 
(2) any alternative fuel credit properly deter-
mined under section 6426(d) of such Code for such 
periods, 
such credit shall be allowed, and any refund or payment 
attributable to such credit (including any payment under 
section 6427(e) of such Code) shall be made, only in such 
manner as the Secretary of the Treasury (or the Sec-
retary’s delegate) shall provide. Such Secretary shall issue 
guidance within 30 days after the date of the enactment 
of this Act providing for a one-time submission of claims 
covering periods described in the preceding sentence. Such 
guidance shall provide for a 180-day period for the sub-
mission of such claims (in such manner as prescribed by 
such Secretary) to begin not later than 30 days after such 
guidance is issued. Such claims shall be paid by such Sec-
retary not later than 60 days after receipt. If such Sec-
retary has not paid pursuant to a claim filed under this 
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subsection within 60 days after the date of the filing of 
such claim, the claim shall be paid with interest from such 
date determined by using the overpayment rate and meth-
od under section 6621 of such Code. 
Subtitle D—Extenders Relating to 
Multiemployer Defined Benefit 
Pension Plans 
SEC. 171. EXTENSION OF AUTOMATIC EXTENSION OF AMOR-
TIZATION PERIODS. 
(a) IN GENERAL.—Subparagraph (C) of section 
431(d)(1) is amended by striking ‘‘December 31, 2014’’ 
and inserting ‘‘December 31, 2015’’. 
(b) AMENDMENT TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.—Subparagraph (C) of sec-
tion 304(d)(1) of the Employee Retirement Income Secu-
rity Act of 1974 (29 U.S.C. 1084(d)(1)(C)) is amended 
by striking ‘‘December 31, 2014’’ and inserting ‘‘Decem-
ber 31, 2015’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to applications submitted under 
section 431(d)(1)(A) of the Internal Revenue Code of 
1986 and section 304(d)(1)(C) of the Employee Retire-
ment Income Security Act of 1974 after December 31, 
2014. 
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SEC. 172. EXTENSION OF SHORTFALL FUNDING METHOD 
AND ENDANGERED AND CRITICAL RULES. 
(a) IN GENERAL.—Paragraphs (1) and (2) of section 
221(c) of the Pension Protection Act of 2006 are each 
amended by striking ‘‘December 31, 2014’’ and inserting 
‘‘December 31, 2015’’. 
(b) CONFORMING AMENDMENT.—Paragraph (2) of 
section 221(c) of the Pension Protection Act of 2006 is 
amended by striking ‘‘January 1, 2015’’ and inserting 
‘‘January 1, 2016’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after De-
cember 31, 2014. 
TITLE II—TECHNICAL 
CORRECTIONS 
SEC. 201. SHORT TITLE. 
This title may be cited as the ‘‘Tax Technical Correc-
tions Act of 2014’’. 
SEC. 202. AMENDMENTS RELATING TO AMERICAN TAX-
PAYER RELIEF ACT OF 2012. 
(a) AMENDMENT RELATING TO SECTION 101(b).— 
Subclause (I) of section 642(b)(2)(C)(i) is amended by 
striking ‘‘section 151(d)(3)(C)(iii)’’ and inserting ‘‘section 
68(b)(1)(C)’’. 
(b) AMENDMENT RELATING
TO SECTION 102.— 
Clause (ii) of section 911(f)(2)(B) is amended by striking 
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‘‘described in section 1(h)(1)(B) shall be treated as a ref-
erence to such excess as determined’’ and inserting ‘‘de-
scribed in section 1(h)(1)(B), and the reference in section 
55(b)(3)(C)(ii) to the excess described in section 
1(h)(1)(C)(ii), shall each be treated as a reference to each 
such excess as determined’’. 
(c) AMENDMENTS RELATING TO SECTION 104.— 
(1) Clause (ii) of section 55(d)(4)(B) is amend-
ed by inserting ‘‘subparagraphs (A), (B), and (D) 
of’’ before ‘‘paragraph (1)’’. 
(2) Subparagraph (C) of section 55(d)(4) is 
amended by striking ‘‘increase’’ and inserting ‘‘in-
creased amount’’. 
(d) AMENDMENTS RELATING TO SECTION 310.— 
Clause (iii) of section 6431(f)(3)(A) is amended— 
(1) by striking ‘‘2011’’ and inserting ‘‘years 
after 2010’’, and 
(2) by striking ‘‘of such allocation’’ and insert-
ing ‘‘of any such allocation’’. 
(e) AMENDMENT RELATING
TO SECTION 331.— 
Clause (iii) of section 168(k)(4)(J) is amended by striking 
‘‘any taxable year’’ and inserting ‘‘its first taxable year’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provision 
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of the American Taxpayer Relief Act of 2012 to which 
they relate. 
SEC. 203. AMENDMENT RELATING TO MIDDLE CLASS TAX 
RELIEF AND JOB CREATION ACT OF 2012. 
(a) AMENDMENT RELATING TO SECTION 7001.— 
Paragraph (1) of section 7001 of the Middle Class Tax 
Relief and Job Creation Act of 2012 is amended by strik-
ing ‘‘201(b)’’ and inserting ‘‘202(b)’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect as if included in section 
7001 of the Middle Class Tax Relief and Job Creation 
Act of 2012. 
SEC. 204. AMENDMENT RELATING TO FAA MODERNIZATION 
AND REFORM ACT OF 2012. 
(a) AMENDMENT RELATING TO SECTION 1107.— 
Section 4281 is amended to read as follows: 
‘‘SEC. 4281. SMALL AIRCRAFT ON NONESTABLISHED LINES. 
‘‘(a) IN GENERAL.—The taxes imposed by sections 
4261 and 4271 shall not apply to transportation by an 
aircraft having a maximum certificated takeoff weight of 
6,000 pounds or less, except when such aircraft is oper-
ated on an established line or when such aircraft is a jet 
aircraft. 
‘‘(b) MAXIMUM CERTIFICATED TAKEOFF WEIGHT.— 
For purposes of this section, the term ‘maximum certifi-
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cated takeoff weight’ means the maximum such weight 
contained in the type certificate or airworthiness certifi-
cate. 
‘‘(c) SIGHTSEEING.—For purposes of this section, an 
aircraft shall not be considered as operated on an estab-
lished line at any time during which such aircraft is being 
operated on a flight the sole purpose of which is sight-
seeing. 
‘‘(d) JET AIRCRAFT.—For purposes of this section, 
the term ‘jet aircraft’ shall not include any aircraft which 
is a rotorcraft or propeller aircraft.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect as if included in section 
1107 of the FAA Modernization and Reform Act of 2012. 
SEC. 205. AMENDMENTS RELATING TO REGULATED INVEST-
MENT COMPANY MODERNIZATION ACT OF 
2010. 
(a) AMENDMENTS RELATING TO SECTION 101.— 
(1) Subsection (c) of section 101 of the Regu-
lated Investment Company Modernization Act of 
2010 is amended— 
(A) by striking ‘‘paragraph (2)’’ in para-
graph (1) and inserting ‘‘paragraphs (2) and 
(3)’’, and 
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(B) by adding at the end the following new 
paragraph: 
‘‘(3) EXCISE TAX.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), for purposes of section 4982 
of the Internal Revenue Code of 1986, para-
graphs (1) and (2) shall apply by substituting 
‘the 1-year periods taken into account under 
subsection (b)(1)(B) of such section with re-
spect to calendar years beginning after Decem-
ber 31, 2010’ for ‘taxable years beginning after 
the date of the enactment of this Act’. 
‘‘(B) ELECTION.—A regulated investment 
company may elect to apply subparagraph (A) 
by substituting ‘2011’ for ‘2010’. Such election 
shall be made at such time and in such form 
and manner as the Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe.’’. 
(2) The first sentence of paragraph (2) of sec-
tion 852(c) is amended— 
(A) by striking ‘‘and without regard to’’ 
and inserting ‘‘, without regard to’’, and 
(B) by inserting ‘‘, and without regard to 
any capital loss arising on the first day of the 
taxable year by reason of clauses (ii) and (iii) 
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ordinary loss’ means the sum of any post-Octo-
ber specified loss and any post-December ordi-
nary loss. 
‘‘(E) POST-OCTOBER
SPECIFIED
LOSS.— 
For purposes of this paragraph, the term ‘post- 
October specified loss’ means the excess (if any) 
of— 
‘‘(i) the specified losses (as defined in 
section 4982(e)(5)(B)(ii)) attributable to 
the portion of the taxable year after Octo-
ber 31, over 
‘‘(ii) the specified gains (as defined in 
section 4982(e)(5)(B)(i)) attributable to 
such portion of the taxable year. 
‘‘(F) POST-DECEMBER ORDINARY LOSS.— 
For purposes of this paragraph, the term ‘post- 
December ordinary loss’ means the excess (if 
any) of— 
‘‘(i) the ordinary losses not described 
in subparagraph (E)(i) and attributable to 
the portion of the taxable year after De-
cember 31, over 
‘‘(ii) the ordinary income not de-
scribed in subparagraph (E)(ii) and attrib-
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utable to such portion of the taxable 
year.’’. 
(2) Subparagraph (G) of section 852(b)(8), as 
so redesignated, is amended by striking ‘‘, (D)(i)(I), 
and (D)(ii)(I)’’ and inserting ‘‘and (E)’’. 
(3) The first sentence of paragraph (2) of sec-
tion 852(c), as amended by subsection (a), is amend-
ed— 
(A) by striking ‘‘, and without regard to’’ 
and inserting ‘‘, without regard to’’, and 
(B) by inserting ‘‘, and with such other ad-
justments as the Secretary may prescribe’’ be-
fore the period at the end. 
(d) AMENDMENTS RELATING TO SECTION 402.— 
(1) Subparagraph (B) of section 4982(e)(6) is 
amended by inserting before the period at the end 
the following: ‘‘or which determines income by ref-
erence to the value of an item on the last day of the 
taxable year’’. 
(2) Subparagraph (A) of section 4982(e)(7) is 
amended by striking ‘‘such company’’ and all that 
follows through ‘‘any net ordinary loss’’ and insert-
ing ‘‘such company may elect to determine its ordi-
nary income and net ordinary loss (as defined in 
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paragraph (2)(C)(ii)) for the calendar year without 
regard to any portion of any net ordinary loss’’. 
(e) CLERICAL AMENDMENT RELATING TO SECTION 
201.—Subparagraph (A) of section 851(d)(2) is amended 
by inserting ‘‘of this paragraph’’ after ‘‘subparagraph 
(B)(i)’’. 
(f) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall take effect as if included in the provision of the 
Regulated Investment Company Modernization Act 
of 2010 to which they relate. 
(2) SAVINGS
PROVISION.—In the case of an 
election by a regulated investment company under 
section 852(b)(8) of the Internal Revenue Code of 
1986 with respect to any taxable year beginning be-
fore the date of the enactment of this Act, such com-
pany may treat the amendments made by para-
graphs (1) and (2) of subsection (c) as not applying 
with respect to any such election. 
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SEC. 206. AMENDMENTS RELATING TO TAX RELIEF, UNEM-
PLOYMENT INSURANCE REAUTHORIZATION, 
AND JOB CREATION ACT OF 2010. 
(a) AMENDMENT RELATING
TO SECTION 103.— 
Clause (ii) of section 32(b)(3)(B) is amended by striking 
‘‘in 2010’’ and inserting ‘‘after 2009’’. 
(b) CLERICAL AMENDMENTS RELATING TO SECTION 
302.— 
(1) Paragraph (1) of section 2801(a) is amend-
ed by striking ‘‘(or, if greater, the highest rate of 
tax specified in the table applicable under section 
2502(a) as in effect on the date)’’. 
(2) Subsection (f) of section 302 of the Tax Re-
lief, Unemployment Insurance Reauthorization, and 
Job Creation Act of 2010 is amended by striking 
‘‘subsection’’ and inserting ‘‘section’’. 
(c) AMENDMENTS RELATING
TO SECTION 753.— 
Subparagraph (A) of section 1397B(b)(1) is amended by 
striking ‘‘and’’ at the end of clause (ii), by striking the 
period at the end of clause (iii) and inserting ‘‘, and’’, and 
by adding at the end the following new clause: 
‘‘(iv) the day after the date set forth 
in section 1391(d)(1)(A)(i) were sub-
stituted for ‘January 1, 2010’ each place it 
appears.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Tax Relief, Unemployment Insurance Reauthoriza-
tion, and Job Creation Act of 2010 to which they relate. 
SEC. 207. AMENDMENTS RELATING TO CREATING SMALL 
BUSINESS JOBS ACT OF 2010. 
(a) AMENDMENTS RELATING TO SECTION 2102.— 
(1) Subsection (h) of section 2102 of the Cre-
ating Small Business Jobs Act of 2010 is amended 
by inserting ‘‘, and payee statements required to be 
furnished,’’ after ‘‘information returns required to 
be filed’’. 
(2) Paragraphs (1) and (2) of subsection (b), 
and subsection (c)(1)(C), of section 6722 are each 
amended by striking ‘‘the required filing date’’ and 
inserting ‘‘the date prescribed for furnishing such 
statement’’. 
(3) Subparagraph (B) of section 6722(c)(2) is 
amended by striking ‘‘filed’’ and inserting ‘‘fur-
nished’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provision 
of the Creating Small Business Jobs Act of 2010 to which 
they relate. 
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SEC. 208. CLERICAL AMENDMENT RELATING TO HIRING IN-
CENTIVES TO RESTORE EMPLOYMENT ACT. 
(a) AMENDMENT RELATING
TO SECTION 512.— 
Paragraph (1) of section 512(a) of the Hiring Incentives 
to Restore Employment Act is amended by striking ‘‘after 
paragraph (6)’’ and inserting ‘‘after paragraph (5)’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the provision 
of the Hiring Incentives to Restore Employment Act to 
which it relates. 
SEC. 209. AMENDMENTS RELATING TO AMERICAN RECOV-
ERY AND REINVESTMENT TAX ACT OF 2009. 
(a) AMENDMENT RELATING TO SECTION 1003.— 
Paragraph (4) of section 24(d) is amended to read as fol-
lows: 
‘‘(4) SPECIAL RULE FOR CERTAIN YEARS.—In 
the case of any taxable year beginning after 2008 
and before 2018, paragraph (1)(B)(i) shall be ap-
plied by substituting ‘$3,000’ for ‘$10,000’.’’. 
(b) AMENDMENT RELATING TO SECTION 1004.— 
Paragraph (3) of section 25A(i) is amended by striking 
‘‘Subsection (f)(1)(A) shall be applied’’ and inserting ‘‘For 
purposes of determining the Hope Scholarship Credit, sub-
section (f)(1)(A) shall be applied’’. 
(c) AMENDMENTS RELATING TO SECTION 1008.— 
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‘‘as the qualified investment’’ after ‘‘The amount which 
is treated’’. 
(h) AMENDMENTS RELATED TO SECTION 1541.— 
(1) Paragraph (2) of section 853A(a) is amend-
ed by inserting ‘‘(determined after the application of 
this section)’’ before the comma at the end. 
(2) Subsection (a) of section 853A is amend-
ed— 
(A) by striking ‘‘with respect to credits’’ 
and inserting ‘‘with respect to some or all of 
the credits’’, and 
(B) by inserting ‘‘(determined without re-
gard to this section and sections 54(c), 
54A(c)(1), 54AA(c)(1), and 1397E(c))’’ after 
‘‘credits allowable’’. 
(3) Subsection (b) of section 853A is amended 
to read as follows: 
‘‘(b) EFFECT OF ELECTION.—If the election provided 
in subsection (a) is in effect with respect to any credits 
for any taxable year— 
‘‘(1) the regulated investment company— 
‘‘(A) shall not be allowed such credits, 
‘‘(B) shall include in gross income (as in-
terest) for such taxable year the amount which 
would have been so included with respect to 
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such credits had the application of this section 
not been elected, 
‘‘(C) shall include in earnings and profits 
the amount so included in gross income, and 
‘‘(D) shall be treated as making one or 
more distributions of money with respect to its 
stock equal to the amount of such credits on 
the date or dates (on or after the applicable 
date for any such credit) during such taxable 
year (or following the close of the taxable year 
pursuant
to section 855)
selected by the 
company, and 
‘‘(2) each shareholder of such investment com-
pany shall— 
‘‘(A) be treated as receiving such share-
holder’s proportionate share of any distribution 
of money which is treated as made by such in-
vestment company under paragraph (1)(D), and 
‘‘(B) be allowed credits against the tax im-
posed by this chapter equal to the amount of 
such distribution, subject to the provisions of 
this title applicable to the credit involved.’’. 
(4) Subsection (c) of section 853A is amended 
to read as follows: 
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‘‘(c) NOTICE
TO
SHAREHOLDERS.—The amount 
treated as a distribution of money received by a share-
holder under subsection (b)(2)(A) (and as credits allowed 
to such shareholder under subsection (b)(2)(B)) shall not 
exceed the amount so reported by the regulated invest-
ment company in a written statement furnished to such 
shareholder.’’. 
(5) Clause (ii) of section 853A(e)(1)(A) is 
amended by inserting ‘‘other than a qualified bond 
described in section 54AA(g)’’ after ‘‘as defined in 
section 54AA(d))’’. 
(i) AMENDMENTS RELATING TO SECTION 2202.— 
(1) Subparagraph (A) of section 2202(b)(1) of 
division B of the American Recovery and Reinvest-
ment Act of 2009 is amended by inserting ‘‘political 
subdivision of a State,’’ after ‘‘any State,’’. 
(2) Section 2202 of division B of the American 
Recovery and Reinvestment Act of 2009 is amended 
by adding at the end the following new subsection: 
‘‘(e) TREATMENT OF POSSESSIONS.— 
‘‘(1) PAYMENTS
TO
MIRROR
CODE
POSSES-
SIONS.—The Secretary of the Treasury shall pay to 
each possession of the United States with a mirror 
code tax system amounts equal to the loss to that 
possession by reason of credits allowed under sub-
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section (a) with respect to taxable years beginning in 
2009. Such amounts shall be determined by the Sec-
retary of the Treasury based on information pro-
vided by the government of the respective possession. 
‘‘(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes for any taxable year under this section to any 
person to whom a credit is allowed against taxes im-
posed by the possession by reason of the credit al-
lowed under subsection (a) for such taxable year. 
‘‘(3) DEFINITIONS AND SPECIAL RULES.— 
‘‘(A) 
POSSESSION
OF
THE
UNITED 
STATES.—For purposes of this subsection, the 
term ‘possession of the United States’ includes 
the Commonwealth of the Northern Mariana Is-
lands. 
‘‘(B) MIRROR
CODE
TAX
SYSTEM.—For 
purposes of this subsection, the term ‘mirror 
code tax system’ means, with respect to any 
possession of the United States, the income tax 
system of such possession if the income tax li-
ability of the residents of such possession under 
such system is determined by reference to the 
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income tax laws of the United States as if such 
possession were the United States. 
‘‘(C) TREATMENT
OF
PAYMENTS.—For 
purposes of section 1324(b)(2) of title 31, 
United States Code, the payments under this 
subsection shall be treated in the same manner 
as a refund due from the credit allowed under 
section 36A of the Internal Revenue Code of 
1986 (as added by this Act).’’. 
(j) CLERICAL AMENDMENTS.— 
(1) 
AMENDMENT
RELATING
TO
SECTION 
1131.—Paragraph (2) of section 45Q(d) is amended 
by striking ‘‘Administrator of the Environmental 
Protection Agency’’ and all that follows through 
‘‘shall establish’’ and inserting ‘‘Administrator of the 
Environmental Protection Agency, the Secretary of 
Energy, and the Secretary of the Interior, shall es-
tablish’’. 
(2) 
AMENDMENT
RELATING
TO
SECTION 
1141.—Paragraph (37) of section 1016(a) is amend-
ed by striking ‘‘section 30D(e)(4)’’ and inserting 
‘‘section 30D(f)(1)’’. 
(3) 
AMENDMENT
RELATING
TO
SECTION 
3001.—Subparagraph (A) of section 3001(a)(14) of 
the American Recovery and Reinvestment Act of 
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2009 is amended by striking ‘‘is amended by redes-
ignating paragraph (9) as paragraph (10)’’ and in-
serting ‘‘, as amended by this Act, is amended by re-
designating paragraphs (9) and (10) as paragraphs 
(10) and (11), respectively,’’. 
(k) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the American Recovery and Reinvestment Tax Act of 
2009 to which they relate. 
SEC. 210. AMENDMENTS RELATING TO ENERGY IMPROVE-
MENT AND EXTENSION ACT OF 2008. 
(a) AMENDMENT RELATING TO SECTION 108.—Sub-
paragraph (E) of section 45K(g)(2) is amended to read 
as follows: 
‘‘(E) COORDINATION WITH SECTION 45.— 
No credit shall be allowed with respect to any 
coke or coke gas which is produced using steel 
industry fuel (as defined in section 45(c)(7)) as 
feedstock if a credit is allowed to any taxpayer 
under section 45 with respect to the production 
of such steel industry fuel.’’. 
(b) AMENDMENT RELATING
TO SECTION 113.— 
Paragraph (1) of section 113(b) of the Energy Improve-
ment and Extension Act of 2008 is amended by adding 
at the end the following new subparagraph: 
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