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be less than the excess inclusion for such tax-
able year, and
‘‘(C) any excess inclusion shall be dis-
regarded for purposes of computing the alter-
native tax net operating loss deduction.
The preceding sentence shall not apply to any orga-
nization to which section 593 applies, except to the
extent provided in regulations prescribed by the Sec-
retary under paragraph (2).’’
(2) EFFECTIVE DATE.—The amendment made
by paragraph (1) shall take effect as if included in
the amendments made by section 671 of the Tax Re-
form Act of 1986 unless the taxpayer elects to apply
such amendment only to taxable years beginning
after the date of the enactment of this Act.
(j) EXEMPTION FROM HARBOR MAINTENANCE TAX
FOR CERTAIN PASSENGERS.—
(1) IN GENERAL.—Subparagraph (D) of section
4462(b)(1) (relating to special rule for Alaska, Ha-
waii, and possessions) is amended by inserting be-
fore the period the following: ‘‘, or passengers trans-
ported on United States flag vessels operating solely
within the State waters of Alaska or Hawaii and ad-
jacent international waters’’.
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(2) EFFECTIVE DATE.—The amendment made
by paragraph (1) shall take effect as if included in
the amendments made by section 1402(a) of the
Harbor Maintenance Revenue Act of 1986.
(k) AMENDMENTS RELATED TO REVENUE PROVI-
SIONS OF ENERGY POLICY ACT OF 1992.—
(1) Effective with respect to taxable years be-
ginning after December 31, 1990, subclause (II) of
section 53(d)(1)(B)(iv) is amended to read as
follows:
‘‘(II) the adjusted net minimum
tax for any taxable year is the amount
of the net minimum tax for such year
increased in the manner provided in
clause (iii).’’
(2) Subsection (g) of section 179A is redesig-
nated as subsection (f).
(3) Subparagraph (E) of section 6724(d)(3) is
amended by striking ‘‘section 6109(f)’’ and inserting
‘‘section 6109(h)’’.
(4)(A) Subsection (d) of section 30 is amend-
ed—
(i) by inserting ‘‘(determined without re-
gard to subsection (b)(3))’’ before the period at
the end of paragraph (1) thereof, and
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(ii) by adding at the end thereof the follow-
ing new paragraph:
‘‘(4) ELECTION
TO
NOT
TAKE
CREDIT.—No
credit shall be allowed under subsection (a) for any
vehicle if the taxpayer elects to not have this section
apply to such vehicle.’’
(B) Subsection (m) of section 6501 (as redesig-
nated by section 6602) is amended by striking ‘‘sec-
tion 40(f)’’ and inserting ‘‘section 30(d)(4), 40(f)’’.
(5) Subclause (III) of section 501(c)(21)(D)(ii)
is amended by striking ‘‘section 101(6)’’ and insert-
ing ‘‘section 101(7)’’ and by striking ‘‘1752(6)’’ and
inserting ‘‘1752(7)’’.
(6) Paragraph (1) of section 1917(b) of the En-
ergy Policy Act of 1992 shall be applied as if ‘‘at a
rate’’ appeared instead of ‘‘at the rate’’ in the mate-
rial proposed to be stricken.
(7) Paragraph (2) of section 1921(b) of the En-
ergy Policy Act of 1992 shall be applied as if a
comma appeared after ‘‘(2)’’ in the material pro-
posed to be stricken.
(8) Subsection (a) of section 1937 of the En-
ergy Policy Act of 1992 shall be applied as if ‘‘Sub-
part B’’ appeared instead of ‘‘Subpart C’’.
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(l) TREATMENT OF QUALIFIED FOOTBALL COACHES
PLAN.—
(1) IN GENERAL.—Section 1022 of title II of
the Employee Retirement Income Security Act of
1974 is amended by adding at the end thereof the
following new subsection:
‘‘(l) QUALIFIED FOOTBALL COACHES PLAN.—For
purposes of determining the qualified plan status of a
qualified football coaches plan, section 3(37)(F) shall be
treated as part of this title and a qualified football coaches
plan shall be treated as a multiemployer collectively bar-
gained plan for purposes of the Internal Revenue Code
of 1986.’’
(2) EFFECTIVE DATE.—The amendment made
by paragraph (1) shall apply to years beginning
after the date of the enactment of Public Law 100–
202.
(m) DETERMINATION
OF UNRECOVERED INVEST-
MENT IN ANNUITY CONTRACT.—
(1) IN GENERAL.—Subparagraph (A) of section
72(b)(4) is amended by inserting ‘‘(determined with-
out regard to subsection (c)(2))’’ after ‘‘contract’’.
(2) EFFECTIVE DATE.—The amendment made
by paragraph (1) shall take effect as if included in
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the amendments made by section 1122(c) of the Tax
Reform Act of 1986.
(n) MODIFICATIONS
TO ELECTION TO INCLUDE
CHILD’S INCOME ON PARENT’S RETURN.—
(1) ELIGIBILITY FOR ELECTION.—Clause (ii) of
section 1(g)(7)(A) (relating to election to include
certain unearned income of child on parent’s return)
is amended to read as follows:
‘‘(ii) such gross income is more than
the 
amount 
described 
in 
paragraph
(4)(A)(ii)(I) and less than 10 times the
amount so described,’’.
(2) COMPUTATION OF TAX.—Subparagraph (B)
of section 1(g)(7) (relating to income included on
parent’s return) is amended—
(A) by striking ‘‘$1,000’’ in clause (i) and
inserting ‘‘twice the amount described in para-
graph (4)(A)(ii)(I)’’, and
(B) by amending subclause (II) of clause
(ii) to read as follows:
‘‘(II) for each such child, 15 per-
cent of the lesser of the amount de-
scribed in paragraph (4)(A)(ii)(I) or
the excess of the gross income of such
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child over the amount so described,
and’’.
(3) MINIMUM TAX.—Subparagraph (B) of sec-
tion 59(j)(1) is amended by striking ‘‘$1,000’’ and
inserting ‘‘twice the amount in effect for the taxable
year under section 63(c)(5)(A)’’.
(4) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to taxable years begin-
ning after December 31, 1994.
(o) MISCELLANEOUS CLERICAL AMENDMENTS.—
(1) Subclause (II) of section 56(g)(4)(C)(ii) is
amended by striking ‘‘of the subclause’’ and insert-
ing ‘‘of subclause’’.
(2) Paragraph (2) of section 72(m) is amended
by inserting ‘‘and’’ at the end of subparagraph (A),
by striking subparagraph (B), and by redesignating
subparagraph (C) as subparagraph (B).
(3) Paragraph (2) of section 86(b) is amended
by striking ‘‘adusted’’ and inserting ‘‘adjusted’’.
(4)(A) The heading for section 112 is amended
by striking ‘‘COMBAT PAY’’ and inserting ‘‘COM-
BAT ZONE COMPENSATION’’.
(B) The item relating to section 112 in the
table of sections for part III of subchapter B of
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chapter 1 is amended by striking ‘‘combat pay’’ and
inserting ‘‘combat zone compensation’’.
(C) Paragraph (1) of section 3401(a) is amend-
ed by striking ‘‘combat pay’’ and inserting ‘‘combat
zone compensation’’.
(5) Clause (i) of section 172(h)(3)(B) is amend-
ed by striking the comma at the end thereof and in-
serting a period.
(6) Clause (ii) of section 543(a)(2)(B) is
amended by striking ‘‘section 563(c)’’ and inserting
‘‘section 563(d)’’.
(7) Paragraph (1) of section 958(a) is amended
by striking ‘‘sections 955(b)(1) (A) and (B),
955(c)(2)(A)(ii), and 960(a)(1)’’ and inserting ‘‘sec-
tion 960(a)(1)’’.
(8) Subsection (g) of section 642 is amended by
striking ‘‘under 2621(a)(2)’’ and inserting ‘‘under
section 2621(a)(2)’’.
(9) Section 1463 is amended by striking ‘‘this
subsection’’ and inserting ‘‘this section’’.
(10) Subsection (k) of section 3306 is amended
by inserting a period at the end thereof.
(11) The item relating to section 4472 in the
table of sections for subchapter B of chapter 36 is
amended by striking ‘‘and special rules’’.
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(12) Paragraph (2) of section 4978(b) is
amended by striking the period at the end of sub-
paragraph (A) and inserting a comma, and by strik-
ing the period and quotation marks at the end of
subparagraph (B) and inserting a comma.
(13) Paragraph (3) of section 5134(c) is
amended by striking ‘‘section 6662(a)’’ and inserting
‘‘section 6665(a)’’.
(14) Paragraph (2) of section 5206(f) is
amended by striking ‘‘section 5(e)’’ and inserting
‘‘section 105(e)’’.
(15) Paragraph (1) of section 6050B(c) is
amended by striking ‘‘section 85(c)’’ and inserting
‘‘section 85(b)’’.
(16) Subsection (k) of section 6166 is amended
by striking paragraph (6).
(17) Subsection (e) of section 6214 is amended
to read as follows:
‘‘(e) CROSS REFERENCE.—
‘‘For provision giving Tax Court jurisdiction to
order a refund of an overpayment and to award
sanctions, see section 6512(b)(2).’’
(18) The section heading for section 6043 is
amended by striking the semicolon and inserting a
comma.
(19) The item relating to section 6043 in the
table of sections for subpart B of part III of sub-
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chapter A of chapter 61 is amended by striking the
semicolon and inserting a comma.
(20) The table of sections for part I of sub-
chapter A of chapter 68 is amended by striking the
item relating to section 6662.
(21)(A) Section 7232 is amended—
(i) by striking ‘‘LUBRICATING OIL,’’ in
the heading, and
(ii) by striking ‘‘lubricating oil,’’ in the
text.
(B) The table of sections for part II of sub-
chapter A of chapter 75 is amended by striking ‘‘lu-
bricating oil,’’ in the item relating to section 7232.
(22) Paragraph (1) of section 6701(a) of the
Omnibus Budget Reconciliation Act of 1989 is
amended by striking ‘‘subclause (IV)’’ and inserting
‘‘subclause (V)’’.
(23) Clause (ii) of section 7304(a)(2)(D) of
such Act is amended by striking ‘‘subsection (c)(2)’’
and inserting ‘‘subsection (c)’’.
(24) Paragraph (1) of section 7646(b) of such
Act is amended by striking ‘‘section 6050H(b)(1)’’
and inserting ‘‘section 6050H(b)(2)’’.
(25) Paragraph (10) of section 7721(c) of
such 
Act 
is 
amended 
by 
striking 
‘‘section
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6662(b)(2)(C)(ii)’’ 
and 
inserting 
‘‘section
6661(b)(2)(C)(ii)’’.
(26) Subparagraph (A) of section 7811(i)(3) of
such Act is amended by inserting ‘‘the first place it
appears’’ before ‘‘in clause (i)’’.
(27) Paragraph (10) of section 7841(d) of
such Act is amended by striking ‘‘section 381(a)’’
and inserting ‘‘section 381(c)’’.
(28) Paragraph (2) of section 7861(c) of such
Act is amended by inserting ‘‘the second place it ap-
pears’’ before ‘‘and inserting’’.
(29) Paragraph (1) of section 460(b) is amend-
ed by striking ‘‘the look-back method of paragraph
(3)’’ and inserting ‘‘the look-back method of para-
graph (2)’’.
(30) Subparagraph (C) of section 50(a)(2) is
amended by striking ‘‘subsection (c)(4)’’ and insert-
ing ‘‘subsection (d)(5)’’.
(31) Subparagraph (B) of section 172(h)(4) is
amended by striking the material following the head-
ing and preceding clause (i) and inserting ‘‘For pur-
poses of subsection (b)(2)—’’.
(32) Subparagraph (A) of section 355(d)(7) is
amended by inserting ‘‘section’’ before ‘‘267(b)’’.