shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; amendment of 1986 Code; table of contents. 
Sec. 2. Amendments relating to American Recovery and Reinvestment Tax Act 
of 2009. 
Sec. 3. Amendments relating to Energy Improvement and Extension Act of 
2008. 
Sec. 4. Amendments relating to Tax Extenders and Alternative Minimum Tax 
Relief Act of 2008. 
Sec. 5. Clerical amendments relating to Housing Assistance Tax Act of 2008. 
Sec. 6. Amendments and provision relating to Heroes Earnings Assistance and 
Relief Tax Act of 2008. 
Sec. 7. Amendments relating to Economic Stimulus Act of 2008. 
Sec. 8. Amendments relating to Tax Technical Corrections Act of 2007. 
Sec. 9. Amendments relating to Energy Tax Incentives Act of 2005. 
Sec. 10. Other clerical corrections. 
SEC. 2. AMENDMENTS RELATING TO AMERICAN RECOVERY 
AND REINVESTMENT TAX ACT OF 2009. 
(a) AMENDMENT RELATED
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’’. 
(b) AMENDMENTS RELATING TO SECTION 1008.— 
(1) Paragraph (6) of section 164(b) is amended 
by striking subparagraph (E) and by redesignating 
subparagraphs (F) and (G) as subparagraphs (E) 
and (F), respectively. 
(2) Subparagraphs (E) and (F) of section 
164(b)(6), as so redesignated, are each amended by 
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striking ‘‘This paragraph’’ and inserting ‘‘Subsection 
(a)(6)’’. 
(c) AMENDMENTS RELATING TO SECTION 1102.— 
(1)(A) Subparagraph (A) of section 48(a)(5) is 
amended by striking ‘‘which is part’’ and inserting 
‘‘which is an integral part’’. 
(B) Clause (i) of section 48(a)(5)(D) is amend-
ed to read as follows: 
‘‘(i) which is tangible property (not in-
cluding a building or its structural compo-
nents),’’. 
(2) Subparagraph (D) of section 48(a)(5) is 
amended by striking the period at the end of clause 
(ii) and inserting ‘‘, and’’, and by adding at the end 
the following new clause: 
‘‘(iii) which is acquired by the tax-
payer and the original use of which com-
mences with the taxpayer.’’. 
(d) AMENDMENT RELATING TO SECTION 1104.— 
Subparagraph (A) of section 48(d)(3) is amended by in-
serting ‘‘or alternative minimum taxable income’’ after 
‘‘includible in the gross income’’. 
(e) AMENDMENT RELATING TO SECTION 1121.— 
Paragraph (1) of section 25C(c) is amended by striking 
‘‘2000’’ and inserting ‘‘2009’’. 
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(f) AMENDMENTS RELATING TO SECTION 1141.— 
(1) Subsection (f) of section 30D is amended— 
(A) by inserting ‘‘(determined without re-
gard to subsection (c))’’ before the period at the 
end of paragraph (1), and 
(B) by inserting ‘‘(determined without re-
gard to subsection (c))’’ before the period at the 
end of paragraph (2). 
(2) Paragraph (3) of section 30D(f) is amended 
by adding at the end the following: ‘‘For purposes 
of subsection (c), property to which this paragraph 
applies shall be treated as of a character subject to 
an allowance for depreciation.’’ 
(g) AMENDMENTS RELATING TO SECTION 1142.— 
(1) Subsection (b) of section 38 is amended by 
striking ‘‘plus’’ at the end of paragraph (34) and in-
serting a comma, by striking the period at the end 
of paragraph (35) and inserting ‘‘, plus’’, and by 
adding at the end the following new paragraph: 
‘‘(36) the portion of the qualified plug-in elec-
tric vehicle credit to which section 30(c)(1) applies.’’. 
(2)(A) Subsection (e) of section 30 is amend-
ed— 
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(i) by inserting ‘‘(determined without re-
gard to subsection (c))’’ before the period at the 
end of paragraph (1), and 
(ii) by inserting ‘‘(determined without re-
gard to subsection (c))’’ before the period at the 
end of paragraph (2). 
(B) Paragraph (3) of section 30(e) is amended 
by adding at the end the following: ‘‘For purposes 
of subsection (c), property to which this paragraph 
applies shall be treated as of a character subject to 
an allowance for depreciation.’’ 
(h) AMENDMENT RELATING TO SECTION 1251.— 
Subparagraph (B) of section 1374(d)(7) is amended by 
striking ‘‘7th taxable year’’ and inserting ‘‘7th year’’. 
(i) AMENDMENT RELATING TO SECTION 1521.—The 
second sentence of section 54F(e) is amended by striking 
‘‘subsection (d)(4)’’ and inserting ‘‘paragraphs (2) and (4) 
of subsection (d)’’. 
(j) 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— 
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(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), 
54AA(c), and 1397E(c))’’ after ‘‘credits allow-
able’’. 
(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 
such credits had the application of this section 
not been elected, 
‘‘(C) shall increase earnings and profits by 
the amount so included, 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 during such taxable year (on 
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or after the applicable date for such credit) se-
lected 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: 
‘‘(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 designated by the regulated invest-
ment company in a notice delivered to such shareholder. 
Except as otherwise provided by the Secretary, such notice 
shall be written notice mailed to its shareholders not later 
than 60 days after the close of its taxable year.’’. 
(5) Clause (ii) of section 853A(e)(1)(A) is 
amended by inserting ‘‘other than a qualified bond 
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described in section 54AA(g)’’ after ‘‘as defined in 
section 54AA(d))’’. 
(k) AMENDMENTS RELATING TO SECTION 1603.— 
(1) Paragraphs (1) and (2) of section 1603(a) 
of the American Recovery and Reinvestment Tax 
Act of 2009 are each amended by striking ‘‘is placed 
in service’’ and inserting ‘‘is originally placed in 
service by such person’’. 
(2) Paragraph (1) of section 1603(d) of such 
Act is amended— 
(A) by striking ‘‘(within the meaning of 
section 45 of such Code)’’, and 
(B) by inserting before the period at the 
end the following: ‘‘which would (but for section 
48(d)(1) of such Code) be eligible for credit 
under section 45 of such Code (determined 
without regard to subsection (a)(2)(B) there-
of)’’. 
(3) Subsection (f) of section 1603 of such Act 
is amended— 
(A) by striking the second sentence and in-
serting the following: ‘‘In applying such rules, 
any increase in tax under chapter 1 of such 
Code by reason of the property being disposed 
of (or otherwise ceasing to be specified energy 
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property) shall be imposed on the person to 
whom the grant was made.’’, 
(B) by striking ‘‘In making grants under’’ 
and inserting the following: 
‘‘(1) IN GENERAL.—In making grants under’’, 
and 
(C) by adding at the end following new 
paragraph: 
‘‘(2) SPECIAL RULES.— 
‘‘(A) RECAPTURE
OF
EXCESSIVE
GRANT 
AMOUNTS.—If the amount of a grant made 
under this section exceeds the amount allowable 
as a grant under this section, such excess shall 
be recaptured under paragraph (1) as if the 
property to which such grant relates were dis-
posed of immediately after such grant was 
made. 
‘‘(B) GRANT INFORMATION NOT TREATED 
AS
RETURN
INFORMATION.—For purposes of 
section 6103 of the Internal Revenue Code of 
1986, in no event shall any of the following be 
treated as return information: 
‘‘(i) The amount of a grant made 
under subsection (a). 
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‘‘(ii) The identity of the person to 
whom the grant was made. 
‘‘(iii) A description of the property 
with respect to which the grant was made. 
‘‘(iv) The fact and amount of any re-
capture. 
‘‘(v) The content of any report re-
quired by the Secretary of the Treasury to 
be filed in connection with the grant.’’. 
(4) Subsection (g) of section 1603 of such Act 
is amended— 
(A) 
by 
redesignating 
paragraphs 
(1) 
through (4) as subparagraphs (A) through (D), 
respectively, 
(B) by moving such subparagraphs (as so 
redesignated) 2 ems to the right, 
(C) by striking ‘‘paragraph (1), (2), or 
(3)’’ in subparagraph (D) (as so redesignated) 
and inserting ‘‘subparagraphs (A), (B), or (C)’’, 
(D) by striking ‘‘The Secretary’’ and in-
serting the following: 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), the Secretary’’, and 
(E) by adding at the end the following new 
paragraph: 
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‘‘(2) EXCEPTION WHERE PROPERTY USED IN 
UNRELATED TRADE OR BUSINESS.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply to any person or entity described 
therein to the extent the grant is with respect 
to unrelated trade or business property. 
‘‘(B) UNRELATED
TRADE
OR
BUSINESS 
PROPERTY.—For purposes of this paragraph, 
the term ‘unrelated trade or business property’ 
means any property with respect to which sub-
stantially all of the income derived therefrom by 
an organization described in section 511(a)(2) 
of the Internal Revenue Code of 1986 is subject 
to tax under section 511 of such Code. 
‘‘(C) INFORMATION
WITH
RESPECT
TO 
PASS-THRUS.—In the case of a partnership or 
other pass-thru entity, partners or other holders 
of an equity or profits interest must provide to 
such partnership or entity such information as 
the Secretary may require to carry out the pur-
poses of this subsection.’’. 
(l) AMENDMENT RELATING TO SECTION 2202.— 
(1) Subparagraph (A) of section 2202(b)(1) of 
the division B of the American Recovery and Rein-
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vestment Act of 2009 is amended by inserting ‘‘po-
litical 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 POSSESSIONS.— 
‘‘(A) MIRROR
CODE
POSSESSION.—The 
Secretary of the Treasury shall pay to each pos-
session of the United States with a mirror code 
tax system amounts equal to the loss to that 
possession by reason of credits allowed under 
subsection (a) with respect to taxable years be-
ginning in 2009. Such amounts shall be deter-
mined by the Secretary of the Treasury based 
on information provided by the government of 
the respective possession. 
‘‘(B) OTHER
POSSESSIONS.—The Sec-
retary of the Treasury shall pay to each posses-
sion of the United States which does not have 
a mirror code tax system amounts estimated by 
the Secretary of the Treasury as being equal to 
the aggregate benefits that would have been 
provided to residents of such possession by rea-
son of credits allowed under subsection (a) for 
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taxable years beginning in 2009 if a mirror 
code tax system had been in effect in such pos-
session. The preceding sentence shall not apply 
with respect to any possession of the United 
States unless such possession has a plan, which 
has been approved by the Secretary of the 
Treasury, under which such possession will 
promptly distribute such payments to the resi-
dents of such 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— 
‘‘(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of 
the credit allowed under subsection (a) for such 
taxable year, or 
‘‘(B) who is eligible for a payment under 
a plan described in paragraph (1)(B) with re-
spect to 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 
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the Commonwealth of Puerto Rico and 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 
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).’’. 
(m) 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 
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Environmental Protection Agency, the Secretary of 
Energy, and the Secretary of the Interior, shall es-
tablish’’. 
(2) AMENDMENTS
RELATING
TO
SECTION 
3001.— 
(A) Subsection (g) of section 35 is amend-
ed by striking ‘‘section 3002(a) of the Health 
Insurance Assistance for the Unemployed Act 
of 2009’’ and inserting ‘‘section 3001(a) of title 
III of division B of the American Recovery and 
Reinvestment Act of 2009’’. 
(B) Section 139C is amended by striking 
‘‘section 3002 of the Health Insurance Assist-
ance for the Unemployed Act of 2009’’ and in-
serting ‘‘section 3001 of title III of division B 
of the American Recovery and Reinvestment 
Act of 2009’’. 
(C) Section 6432 is amended— 
(i) by striking ‘‘section 3002(a) of the 
Health Insurance Assistance for the Un-
employed Act of 2009’’ in subsection (a) 
and inserting ‘‘section 3001(a) of title III 
of division B of the American Recovery 
and Reinvestment Act of 2009’’, and 
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(ii) by striking ‘‘section 3002(a)(1)(A) 
of such Act’’ in subsection (c)(3) and in-
serting ‘‘section 3001(a)(1)(A) of title III 
of division B of the American Recovery 
and Reinvestment Act of 2009’’. 
(D) Subsection (a) of section 6720C is 
amended by striking ‘‘section 3002(a)(2)(C) of 
the Health Insurance Assistance for the Unem-
ployed Act of 2009’’ and inserting ‘‘section 
3001(a)(2)(C) of title III of division B of the 
American Recovery and Reinvestment Act of 
2009’’. 
(n) 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. 3. 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 manufactured using 
steel industry fuel (as defined in section 
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45(c)(7)) as feedstock if a credit is allowed to 
any taxpayer under section 45 with respect to 
the production of such 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: 
‘‘(F) TRUST
FUND.—The term ‘Trust 
Fund’ means the Black Lung Disability Trust 
Fund established under section 9501 of the In-
ternal Revenue Code of 1986.’’. 
(c) AMENDMENTS RELATING TO SECTION 306.— 
(1) Clause (ii) of section 168(i)(18)(A) is 
amended by striking ‘‘10 years’’ and inserting ‘‘16 
years’’. 
(2) Clause (ii) of section 168(i)(19)(A) is 
amended by striking ‘‘10 years’’ and inserting ‘‘16 
years’’. 
(d) AMENDMENT RELATING
TO SECTION 308.— 
Clause (i) of section 168(m)(2)(B) is amended by striking 
‘‘section 168(k)’’ and inserting ‘‘subsection (k) (deter-
mined without regard to paragraph (4) thereof)’’. 
(e) AMENDMENT RELATING TO SECTION 402.—Sub-
paragraph (A) of section 907(f)(4) is amended by striking 
‘‘this subsection shall be applied’’ and all that follows 
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through the period at the end and inserting the following: 
‘‘this subsection, as in effect on the day before the date 
of the enactment of the Energy Improvement and Exten-
sion Act of 2008, shall apply to unused oil and gas extrac-
tion taxes carried from such unused credit year to a tax-
able year beginning after December 31, 2008.’’. 
(f) AMENDMENTS RELATING TO SECTION 403.— 
(1) Subsection (c) of section 1012 is amend-
ed— 
(A) by striking ‘‘FUNDS’’ in the heading 
for paragraph (2) and inserting ‘‘REGULATED 
INVESTMENT COMPANIES’’, 
(B) by striking ‘‘FUND’’ in the heading for 
paragraph (2)(B), and 
(C) by striking ‘‘fund’’ each place it ap-
pears in paragraph (2) and inserting ‘‘regulated 
investment company’’. 
(2) Paragraph (1) of section 1012(d) is amend-
ed— 
(A) by striking ‘‘December 31, 2010’’ and 
inserting ‘‘December 31, 2011’’, and 
(B) by striking ‘‘an open-end fund’’ and 
inserting ‘‘a regulated investment company’’. 
(3) Paragraph (3) of section 1012(d) is amend-
ed to read as follows: 
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‘‘(3) SEPARATE
ACCOUNTS; 
ELECTION
FOR 
TREATMENT AS SINGLE ACCOUNT.— 
‘‘(A) IN GENERAL.—Rules similar to the 
rules of subsection (c)(2) shall apply for pur-
poses of this subsection. 
‘‘(B) 
AVERAGE
BASIS
FOR
PRE-2012 
STOCK.—Notwithstanding paragraph (1), in the 
case of an election under rules similar to the 
rules of subsection (c)(2)(B) with respect to 
stock held in connection with a dividend rein-
vestment plan, the average basis method is per-
missible with respect to all such stock without 
regard to the date of the acquisition of such 
stock.’’. 
(4) Subsection (g) of section 6045 is amended 
by adding at the end the following new paragraph: 
‘‘(6) SPECIAL RULE FOR CERTAIN STOCK HELD 
IN
CONNECTION
WITH
DIVIDEND
REINVESTMENT 
PLAN.—For purposes of this subsection, stock ac-
quired before January 1, 2012, in connection with a 
dividend reinvestment plan shall be treated as stock 
described in clause (ii) of paragraph (3)(C) (unless 
the broker with respect to such stock elects not to 
have this paragraph apply with respect to such 
stock).’’. 
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(g) CLERICAL AMENDMENTS.— 
(1) AMENDMENT RELATING TO SECTION 108.— 
Paragraph (2) of section 45(b) is amended by strik-
ing ‘‘$3 amount’’ and inserting ‘‘$2 amount’’. 
(2) AMENDMENT RELATING TO SECTION 706.— 
The heading for paragraph (1) of section 165(h) is 
amended by striking ‘‘$100’’ and inserting ‘‘DOL-
LAR’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Energy Improvement and Extension Act of 2008 
to which they relate. 
SEC. 4. AMENDMENTS RELATING TO TAX EXTENDERS AND 
ALTERNATIVE MINIMUM TAX RELIEF ACT OF 
2008. 
(a) AMENDMENT RELATING TO SECTION 208.—Sub-
section (b) of section 208 of the Tax Extenders and Alter-
native Minimum Tax Relief Act of 2008 is amended to 
read as follows: 
‘‘(b) EFFECTIVE DATE.— 
‘‘(1) IN GENERAL.—The amendment made by 
subsection (a) shall take effect on January 1, 2008. 
Notwithstanding 
the 
preceding 
sentence, 
such 
amendment shall not apply with respect to the with-
holding requirement under section 1445 of the Inter-
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nal Revenue Code of 1986 for any payment made 
before October 4, 2008. 
‘‘(2) AMOUNTS
WITHHELD
ON
OR
BEFORE 
DATE OF ENACTMENT.—In the case of a regulated 
investment company— 
‘‘(A) which makes a distribution after De-
cember 31, 2007, and before October 4, 2008, 
and 
‘‘(B) which would (but for the second sen-
tence of paragraph (1)) have been required to 
withhold with respect to such distribution under 
section 1445 of such Code, 
such investment company shall not be liable to any 
person to whom such distribution was made for any 
amount so withheld and paid over to the Secretary 
of the Treasury.’’. 
(b) AMENDMENTS RELATING TO SECTION 305.— 
Paragraphs (7)(B) and (8)(D) of section 168(e) are each 
amended by inserting ‘‘which is not qualified leasehold im-
provement property’’ after ‘‘Property described in this 
paragraph’’. 
(c) AMENDMENTS RELATING TO SECTION 801.— 
(1) Subparagraph (A) of section 457A(b)(2) is 
amended to read as follows: 
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‘‘(A) foreign persons with respect to whom 
such income is not— 
‘‘(i) effectively connected with the con-
duct of a trade or business within the 
United States, or 
‘‘(ii) subject to a comprehensive for-
eign income tax, and’’. 
(2) Subparagraph (B) of section 457A(b)(2) is 
amended to read as follows: 
‘‘(B) organizations which are exempt from 
tax under this title (other than any organization 
with respect to which such income is unrelated 
business taxable income (as defined in section 
512) subject to tax under section 511).’’. 
(3)(A) Subparagraph (A) of section 457A(d)(3) 
is amended by striking ‘‘except that such term’’ and 
inserting the following: ‘‘except that— 
‘‘(i) such term’’. 
(B) 
Subparagraph 
(A) 
of 
section 
457A(d)(3), as amended by this Act, is amend-
ed by striking the period at the end of clause 
(i) and inserting ‘‘, and’’, and by adding at the 
end the following new clause: 
‘‘(ii) whether compensation is treated 
as subject to a substantial risk of for-
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feiture shall be determined under sub-
section (d)(1).’’. 
(4) Paragraph (5) of section 457A(d) is amend-
ed— 
(A) by striking ‘‘paragraphs (5) and (6)’’ 
and inserting ‘‘paragraph (5)’’, and 
(B) by inserting ‘‘and, to the extent pro-
vided by the Secretary, subsections (b) and (c) 
of section 414’’ before ‘‘shall apply’’. 
(5) Subsection (d) of section 457A is amended 
by adding at the end the following new paragraph: 
‘‘(6) SERVICE
PROVIDER.—The term ‘service 
provider’ has the meaning given such term in the 
regulations under section 409A, determined without 
regard to method of accounting.’’. 
(6) Subsection (d) of section 801 of the Tax 
Extenders and Alternative Minimum Relief Act of 
2008 is amended— 
(A) by striking ‘‘paragraph (4)’’ in para-
graph (3) and inserting ‘‘paragraph (3)’’, and 
(B) by striking ‘‘paragraph (4) or (5)’’ in 
paragraph (5) and inserting ‘‘paragraph (3) or 
(4)’’. 
(d) CLERICAL AMENDMENTS.— 
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(1) AMENDMENT RELATING TO SECTION 306.— 
Paragraph (5) of section 168(b) is amended by 
striking ‘‘(2)(C)’’ and inserting ‘‘(2)(D)’’. 
(2) AMENDMENTS
RELATING
TO
SECTION 
706.— 
(A) Paragraph (2) of section 1033(h) is 
amended 
by 
inserting 
‘‘is’’ 
before 
‘‘compulsorily’’. 
(B) 
Subclause 
(II) 
of 
section 
172(b)(1)(F)(ii) is amended by striking ‘‘sub-
section (h)(3)(C)(i)’’ and inserting ‘‘section 
165(h)(3)(C)(i)’’. 
(3) AMENDMENT RELATING TO SECTION 709.— 
Subsection (k) of section 143 is amended by redesig-
nating the second paragraph (12) (relating to special 
rules for residences destroyed in Federally declared 
disasters) as paragraph (13). 
(4) AMENDMENT RELATING TO SECTION 712.— 
Section 712 of the Tax Extenders and Alternative 
Minimum Tax Relief Act of 2008 is amended by 
striking ‘‘section 702(c)(1)(A)’’ and inserting ‘‘sec-
tion 702(b)(1)(A)’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
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of the Tax Extenders and Alternative Minimum Tax Relief 
Act of 2008 to which they relate. 
SEC. 5. CLERICAL AMENDMENTS RELATING TO HOUSING 
ASSISTANCE TAX ACT OF 2008. 
(a) AMENDMENT RELATING TO SECTION 3002.— 
Paragraph (1) of section 42(b) is amended by striking 
‘‘For purposes of this section, the term’’ and inserting the 
following: ‘‘For purposes of this section— 
‘‘(A) IN GENERAL.—The term’’. 
(b) AMENDMENT RELATING TO SECTION 3081.— 
Clause (iv) of section 168(k)(4)(E) is amended by striking 
‘‘adjusted minimum tax’’ and inserting ‘‘adjusted net min-
imum tax’’. 
(c) AMENDMENT RELATING TO SECTION 3092.— 
Subsection (b) of section 121 is amended by redesignating 
the second paragraph (4) (relating to exclusion of gain al-
located to nonqualified use) as paragraph (5). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Housing Assistance Tax Act of 2008 to which they 
relate. 
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SEC. 6. AMENDMENTS AND PROVISION RELATING TO HE-
ROES EARNINGS ASSISTANCE AND RELIEF 
TAX ACT OF 2008. 
(a) AMENDMENT RELATING
TO SECTION 106.— 
Paragraph (2) of section 106(c) of the Heroes Earnings 
Assistance and Relief Tax Act of 2008 is amended by 
striking ‘‘substituting for’’ and inserting ‘‘substituting 
‘June 17, 2008’ for’’. 
(b) PROVISION RELATING TO SECTION 111.—For 
purposes of section 45P(b)(1) of the Internal Revenue 
Code of 1986, section 3401(h)(2) of such Code shall be 
treated as in effect with respect to amounts paid after the 
date of the enactment of the Heroes Earnings Assistance 
and Relief Tax Act of 2008. 
(c) AMENDMENT RELATING
TO SECTION 114.— 
Paragraph (1) of section 125(h) is amended by inserting 
‘‘(and shall not fail to be treated as an accident or health 
plan under section 105)’’ before ‘‘merely’’. 
(d) CLERICAL AMENDMENT RELATING TO SECTION 
301.—Paragraph (2) of section 877(e) is amended by 
striking ‘‘subparagraph (A) or (B) of’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Heroes Earnings Assistance and Relief Tax Act of 
2008 to which they relate. 
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SEC. 7. AMENDMENTS RELATING TO ECONOMIC STIMULUS 
ACT OF 2008. 
(a) AMENDMENTS RELATING TO SECTION 101.— 
Paragraph (2) of section 6213(g) is amended— 
(1) by striking ‘‘32, or 6428’’ in subparagraph 
(L) and inserting ‘‘or 32’’, and 
(2) by striking ‘‘and’’ at the end of subpara-
graph (M), by striking the period at the end of sub-
paragraph (N) and inserting ‘‘, and’’, and by insert-
ing after subparagraph (N) the following new sub-
paragraph: 
‘‘(O) an omission of a correct TIN re-
quired under section 6428(h) (relating to 2008 
recovery rebates for individuals) to be included 
on a return.’’. 
(b) CLERICAL AMENDMENT RELATING TO SECTION 
103.—Subclause (IV) of section 168(k)(2)(B)(i) is amend-
ed by striking ‘‘clauses also apply’’ and inserting ‘‘clause 
also applies’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Economic Stimulus Act of 2008 to which they re-
late. 
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SEC. 8. AMENDMENTS RELATING TO TAX TECHNICAL COR-
RECTIONS ACT OF 2007. 
(a) AMENDMENT RELATING
TO SECTION 4(c).— 
Paragraph (1) of section 911(f) is amended by adding at 
the end the following flush sentence: 
‘‘For purposes of this paragraph, the amount ex-
cluded under subsection (a) shall be reduced by the 
aggregate amount of any deductions or exclusions 
disallowed under subsection (d)(6) with respect to 
such excluded amount.’’. 
(b) CLERICAL AMENDMENT RELATING TO SECTION 
11(g).—Clause (iv) of section 56(g)(4)(C) is amended by 
striking ‘‘a cooperative described in section 927(a)(4)’’ 
and inserting ‘‘an organization to which part I of sub-
chapter T (relating to tax treatment of cooperatives) ap-
plies which is engaged in the marketing of agricultural or 
horticultural products’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the Tax Technical Corrections Act of 2007 to which 
they relate. 
SEC. 9. AMENDMENTS RELATING TO ENERGY TAX INCEN-
TIVES ACT OF 2005. 
(a) AMENDMENT RELATING TO SECTION 1341.— 
Subparagraph (B) of section 30D(h)(5) is amended by in-
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serting ‘‘(determined without regard to subsection (g))’’ 
before the period at the end. 
(b) AMENDMENT RELATING TO SECTION 1342.— 
Paragraph (1) of section 30C(e) is amended to read as 
follows: 
‘‘(1) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a 
credit is allowable under subsection (a) shall be re-
duced by the amount of such credit so allowed (de-
termined without regard to subsection (d)).’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the provision 
of the Energy Tax Incentives Act of 2005 to which it re-
lates. 
SEC. 10. OTHER CLERICAL CORRECTIONS. 
(a) Subparagraph (B) of section 25A(i)(5) is amend-
ed by inserting ‘‘30, 30B,’’ after ‘‘25D,’’ 
(b) Paragraph (8) of section 30B(h) is amended by 
striking ‘‘vehicle)., except that’’ and inserting ‘‘vehicle), 
except that’’. 
(c) Subparagraph (A) of section 38(c)(2) is amended 
by striking ‘‘credit credit’’ and inserting ‘‘credit’’. 
(d) Section 46 is amended by adding ‘‘, and’’ at the 
end of paragraph (4). 
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(e) Clause (i) of section 54A(d)(2)(A) is amended by 
striking ‘‘100 percent or more’’ and inserting ‘‘100 per-
cent’’. 
(f) Paragraph (5) of section 55(e) is amended by 
striking ‘‘38(c)(3)(B)’’ and inserting ‘‘38(c)(5)(B)’’. 
(g) Paragraph (2) of section 125(h) is amended by 
striking ‘‘means, any’’ and inserting ‘‘means any’’. 
(h) Clause (i) of section 163(h)(4)(E) is amended— 
(1) by striking ‘‘Veterans Administration’’ and 
inserting ‘‘Department of Veterans Affairs’’, and 
(2) by striking ‘‘Rural Housing Administra-
tion’’ and inserting ‘‘Rural Housing Service’’. 
(i) Subsection (i) of section 904 is amended by insert-
ing ‘‘25D,’’ after ‘‘25B,’’. 
(j) Subsections (e)(3)(B) and (f)(7)(B) of section 
4943 are each amended by striking ‘‘January 1, 1970’’ 
and inserting ‘‘January 1, 1971’’. 
(k) Subsection (b) of section 6072 is amended by 
striking ‘‘6011(e)(2)’’ and inserting ‘‘6011(c)(2)’’. 
(l) Subparagraph (A) of section 6211(b)(4) is amend-
ed by striking ‘‘53(e),’’ and all that follows through 
‘‘6428,’’ and inserting ‘‘53(e), 168(k)(4), 6428,’’. 
(m) Subsection (d) of section 6104 is amended by re-
designating the second paragraph (6) (relating to disclo-
sure of reports by Internal Revenue Service) and third 
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paragraph (6) (relating to application to nonexempt chari-
table trusts and nonexempt private foundations) as para-
graphs (7) and (8), respectively. 
(n) Section 9802 is amended by redesignating the 
second subsection (f) (relating to genetic information of 
a fetus or embryo) as subsection (g). 
Æ 
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