(3) The table of sections for part I of sub-
chapter Y of chapter 1 is amended by striking 
‘‘1400L’’ and inserting ‘‘1400K’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to periods beginning after December 31, 
2006. 
(2) SUBSECTION (b).—The amendments made 
by subsection (b) shall take effect as if included in 
section 301 of the Job Creation and Worker Assist-
ance Act of 2002. 
SEC. 221. EXTENSION OF BONUS DEPRECIATION FOR CER-
TAIN QUALIFIED GULF OPPORTUNITY ZONE 
PROPERTY. 
(a) IN GENERAL.—Subsection (d) of section 1400N 
is amended by adding at the end the following new para-
graph: 
‘‘(6) EXTENSION FOR CERTAIN PROPERTY.— 
‘‘(A) IN
GENERAL.—In the case of any 
specified Gulf Opportunity Zone extension prop-
erty, paragraph (2)(A) shall be applied without 
regard to clause (v) thereof. 
‘‘(B) SPECIFIED GULF OPPORTUNITY ZONE 
EXTENSION PROPERTY.—For purposes of this 
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paragraph, the term ‘specified Gulf Opportunity 
Zone extension property’ means property— 
‘‘(i) substantially all of the use of 
which is in one or more specified portions 
of the GO Zone, and 
‘‘(ii) which is— 
‘‘(I) nonresidential real property 
or residential rental property which is 
placed in service by the taxpayer on or 
before December 31, 2009, or 
‘‘(II) in the case of a taxpayer 
who places a building described in 
subclause (I) in service on or before 
December 31, 2009, property de-
scribed in section 168(k)(2)(A)(i) if 
substantially all of the use of such 
property is in such building and such 
property is placed in service by the 
taxpayer not later than 90 days after 
such building is placed in service. 
‘‘(C) SPECIFIED
PORTIONS
OF
THE
GO 
ZONE.—For purposes of this paragraph, the 
term ‘specified portions of the GO Zone’ means 
those portions of the GO Zone which are in any 
county or parish which is identified by the Sec-
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retary as being a county or parish in which hur-
ricanes occurring during 2005 damaged (in the 
aggregate) more than 40 percent of the housing 
units in such county or parish which were occu-
pied (determined according to the 2000 Cen-
sus).’’. 
(b) EXTENSION NOT APPLICABLE TO INCREASED 
SECTION 179 EXPENSING.—Paragraph (2) of section 
1400N(e) is amended by inserting ‘‘without regard to sub-
section (d)(6)’’ after ‘‘subsection (d)(2)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 101 
of the Gulf Opportunity Zone Act of 2005. 
SEC. 222. AUTHORITY FOR UNDERCOVER OPERATIONS. 
Paragraph (6) of section 7608(c) (relating to applica-
tion of section) is amended by striking ‘‘2007’’ both places 
it appears and inserting ‘‘2008’’. 
SEC. 223. DISCLOSURES OF CERTAIN TAX RETURN INFOR-
MATION. 
(a) DISCLOSURES TO FACILITATE COMBINED EM-
PLOYMENT TAX REPORTING.— 
(1) IN GENERAL.—Subparagraph (B) of section 
6103(d)(5) (relating to termination) is amended by 
striking ‘‘2006’’ and inserting ‘‘2007’’. 
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(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to disclosures after De-
cember 31, 2006. 
(b) DISCLOSURES RELATING TO TERRORIST ACTIVI-
TIES.— 
(1) IN
GENERAL.—Clause (iv) of section 
6103(i)(3)(C) and subparagraph (E) of section 
6103(i)(7) are each amended by striking ‘‘2006’’ 
and inserting ‘‘2007’’. 
(2) EFFECTIVE DATE.—The amendments made 
by paragraph (1) shall apply to disclosures after De-
cember 31, 2006. 
(c) DISCLOSURES RELATING TO STUDENT LOANS.— 
(1) IN GENERAL.—Subparagraph (D) of section 
6103(l)(13) (relating to termination) is amended by 
striking ‘‘2006’’ and inserting ‘‘2007’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to requests made after 
December 31, 2006. 
Subtitle B—Other Provisions 
SEC. 231. DEDUCTION ALLOWABLE WITH RESPECT TO IN-
COME ATTRIBUTABLE TO DOMESTIC PRO-
DUCTION ACTIVITIES IN PUERTO RICO. 
(a) IN GENERAL.—Subsection (d) of section 199 (re-
lating to definitions and special rules) is amended by re-
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