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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Budget Surplus Dividend Act of
1997''.

SEC. 2. 50 PERCENT OF FEDERAL BUDGET SURPLUS TO REIMBURSE EMPLOYERS AND
EMPLOYEES FOR A PORTION OF THEIR SOCIAL SECURITY TAXES.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 35 as section 36 and by inserting
after section 34 the following new section:

''SEC. 35. CREDIT FOR PORTION OF SOCIAL SECURITY TAXES.

''(a) Allowance of Credit.--In the case of a taxable year to which
this section applies, there shall be allowed as a credit against the
tax imposed by this subtitle for the taxable year an amount equal to
the applicable percentage of the taxpayer's social security taxes for
the taxable year.
''(b) Taxable Years to Which Section Applies.--This section shall
apply to any taxable year beginning in the first calendar year
beginning after a fiscal year if there is a Federal budget surplus for
such fiscal year of more than $1,000,000,000.
''(c) Applicable Percentage.--For purposes of this section--
''(1) In general.--The term 'applicable percentage' means--
''(A) the base percentage with respect to so much
of the taxpayer's social security taxes as does not
exceed $3,000, and
''(B) the phasedown percentage with respect to so
much of the taxpayer's social security taxes as exceeds
$3,000.
''(2) Base percentage.--The term 'base percentage' means,
for taxable years beginning in a calendar year, the percentage
which the Secretary estimates will result in a reduction of
revenues to the Treasury by reason of this section for such
taxable year equal to 50 percent of the Federal budget surplus
for the most recent fiscal year ending before such calendar
year. Proper adjustments shall be made in the percentage
determined under the preceding sentence with respect to any
subsequent fiscal year to the extent that prior estimates were
in excess of or less than the proper percentage.
''(3) Phasedown percentage.--The term 'phasedown
percentage' means the base percentage reduced (but not below
zero) by the number of percentage points which bears the same
ratio to the base percentage as--
''(A) the excess of the taxpayer's social security
taxes over $3,000 bears to
''(B) the excess of the maximum social security
taxes over $3,000.
''(4) Maximum social security taxes.--The term 'maximum
social security taxes' means the amount which would be the
social security taxes of the taxpayer if the amount on which
such taxes are determined were equal to the maximum amount of
remuneration which may be taken into account under section
3101(a).
''(5) Special rules.--
''(A) Dollar limitations on per employee basis.--
The dollar limitations in paragraphs (1) and (3) shall
be applied on a per employee basis.
''(B) Self-employed individuals.--Paragraphs (1)
and (3) shall be applied by substituting '$6,000' for
'$3,000' each place it appears in the case of the taxes
referred to in subparagraph (C) or (D) of subsection
(d)(1).
''(d) Social Security Taxes.--For purposes of this section--
''(1) In general.--The term 'social security taxes' means,
with respect to any taxpayer for any taxable year--
''(A) the taxes imposed by sections 3101 and
3201(a) (relating to taxes on employees) on amounts
received by the taxpayer during the calendar year in
which the taxable year begins,
''(B) the taxes imposed by sections 3111 and
3221(a) (relating to taxes on employers) on amounts
paid by the taxpayer during the calendar year in which
the taxable year begins,
''(C) the taxes imposed by section 1401 on the
self-employment income of the taxpayer for the taxable
year, and
''(D) the taxes imposed by section 3211(a)(1) on
amounts received by the taxpayer during the calendar
year in which the taxable year begins.
''(2) Coordination with special refund of social security
taxes.--The term 'social security taxes' shall not include any
taxes to the extent the taxpayer is entitled to a special
refund of such taxes under section 6413(c).
''(3) Special rule.--Any amounts paid pursuant to an
agreement under section 3121(l) (relating to agreements entered
into by American employers with respect to foreign affiliates)
which are equivalent to the taxes referred to in paragraph
(1)(A) shall be treated as taxes referred to in such
paragraph.''
(b) Clerical Amendment.--The table of sections for subpart C of
part IV of subchapter A of chapter 1 of such Code is amended by
striking the item relating to section 35 and inserting the following:

''Sec. 35. Credit for portion of social
security taxes.
''Sec. 36. Overpayments of tax.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

SEC. 3. APPROPRIATION TO USE 25 PERCENT OF FEDERAL BUDGET SURPLUS TO
REDUCE OUTSTANDING PUBLIC DEBT.

There is hereby appropriated for the first fiscal year following
each fiscal year for which there is a Federal budget surplus an amount
equal to 25 percent of such surplus for purpose of paying at maturity,
or to redeem or buy before maturity, obligations of the Government
included in the public debt. An obligation of the Government that is
paid, redeemed, or bought with funds appropriated by the preceding
sentence shall be canceled and retired and may not be reissued.

SEC. 4. USE 25 PERCENT OF FEDERAL BUDGET SURPLUS TO INCREASE NONDEFENSE
DISCRETIONARY SPENDING LIMITS.

For the first fiscal year following each fiscal year for which
there is a Federal budget surplus, the Director of the Office of
Management and Budget shall increase (on a pro rata basis between the
applicable nondefense categories for that fiscal year) the
discretionary spending limit for new budget authority under section
251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985
by an amount equal to 25 percent of such surplus and shall adjust the
outlays flowing from that budget authority accordingly.

A: Budget Surplus Dividend Act of 1997 - Amends the Internal Revenue Code to allocate credits to taxpayers for social security taxes, during any year in which there is a Federal budget surplus of more than $1 billion, so as to utilize 50 percent of such surplus. Requires that, during any such year, the remainder of such surplus shall be split and used to: (1) reduce the outstanding public debt; and (2) increase nondefense discretionary spending limits.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Native American Children's Safety
Act''.

SEC. 2. CHARACTER INVESTIGATIONS.

Section 408 of the Indian Child Protection and Family Violence
Prevention Act (25 U.S.C. 3207) is amended by adding at the end the
following:
''(d) By Tribal Social Services Agency for Foster Care Placements
in Tribal Court Proceedings.--
''(1) Definitions.--In this subsection:
''(A) Covered individual.--The term 'covered
individual' includes--
''(i) any individual 18 years of age or
older; and
''(ii) any individual who an Indian tribe
described in paragraph (2)(A) determines is
subject to a character investigation under that
paragraph.
''(B) Foster care placement.--The term 'foster care
placement' means any action removing an Indian child
from a parent or Indian custodian for temporary
placement in a foster home or institution or the home
of a guardian or conservator if--
''(i) the parent or Indian custodian cannot
have the child returned on demand; and
''(ii) parental rights have not been
terminated.
''(C) Indian custodian.--The term 'Indian
custodian' means any Indian--
''(i) who has legal custody of an Indian
child under tribal law or custom or under State
law; or
''(ii) to whom temporary physical care,
custody, and control has been transferred by
the parent of the child.
''(D) Parent.--The term 'parent' means--
''(i) any biological parent of an Indian
child; or
''(ii) any Indian who has lawfully adopted
an Indian child, including adoptions under
tribal law or custom.
''(E) Tribal court.--The term 'tribal court' means
a court--
''(i) with jurisdiction over foster care
placements; and
''(ii) that is--
''(I) a Court of Indian Offenses;
''(II) a court established and
operated under the code or custom of an
Indian tribe; or
''(III) any other administrative
body of a tribe that is vested with
authority over foster care placements.
''(F) Tribal social services agency.--The term
'tribal social services agency' means the agency of the
Federal Government or of an Indian tribe described in
paragraph (2)(A) that has the primary responsibility
for carrying out foster care services (as of the date
on which the proceeding described in paragraph (2)(A)
commences) on the Indian reservation of the Indian
tribe.
''(2) Character investigations before placement.--
''(A) In general.--Except as provided in paragraph
(3), no foster care placement shall be ordered in any
proceeding over which an Indian tribe has exclusive
jurisdiction until the tribal social services agency--
''(i) completes an investigation of the
character of each covered individual who
resides in the household or is employed at the
institution in which the foster care placement
will be made; and
''(ii) concludes that each covered
individual described in clause (i) meets such
standards of character as the Indian tribe
shall establish in accordance with subparagraph
(B).
''(B) Standards of character.--The standards of
character described in subparagraph (A)(ii) shall
include--
''(i) requirements that each tribal social
services agency described in subparagraph (A)--
''(I) perform criminal records
checks, including fingerprint-based
checks of national crime information
databases (as defined in section
534(f)(3) of title 28, United States
Code); and
''(II) check any child abuse and
neglect registry maintained by the
State in which the covered individual
resides for information on the covered
individual, and request any other State
in which the covered individual resided
in the preceding 5 years, to enable the
tribal social services agency to check
any child abuse and neglect registry
maintained by that State for such
information; and
''(ii) any other additional requirement
that the Indian tribe determines is necessary.
''(C) Results.--Except as provided in paragraph
(3), no foster care placement shall be ordered in any
proceeding described in subparagraph (A) if an
investigation described in clause (i) of that
subparagraph reveals that a covered individual
described in that clause--
''(i) has been found by a Federal, State,
or tribal court to have committed any crime
listed in clause (i) or (ii) of section
471(a)(20)(A) of the Social Security Act (42
U.S.C. 671(a)(20)(A)); or
''(ii) is listed on a registry described in
subparagraph (B)(i)(II).
''(D) Deadline.--Except as provided in paragraph
(3), the tribal social services agency shall satisfy
the requirements of clauses (i) and (ii) of
subparagraph (A) not later than 14 days after the date
on which the proceeding described in subparagraph (A)
commences.
''(3) Emergency placement.--Paragraph (2) shall not apply
to an emergency foster care placement, as determined by an
Indian tribe described in paragraph (2)(A).
''(4) Recertification of foster homes or institutions.--
''(A) In general.--Not later than 180 days after
the date of enactment of this subsection, each Indian
tribe shall establish procedures to recertify homes or
institutions in which foster care placements are made.
''(B) Contents.--The procedures described in
subparagraph (A) shall include, at a minimum, periodic
intervals at which the home or institution shall be
subject to recertification to ensure--
''(i) the safety of the home or institution
for the Indian child; and
''(ii) that each covered individual who
resides in the home or is employed at the
institution is subject to a character
investigation in accordance with this
subsection, including any covered individual
who--
''(I) resides in the home or is
employed at the institution on the date
on which the procedures established
under subparagraph (A) commences; and
''(II) did not reside in the home
or was not employed at the institution
on the date on which the investigation
described in paragraph (2)(A)(i) was
completed.
''(C) Regulations promulgated or guidance issued by
the secretary.--The procedures established under
subparagraph (A) shall be subject to any regulation
promulgated or guidance issued by the Secretary that is
in accordance with the purpose of this subsection.
''(5) Regulations.--Not later than 180 days after the date
of enactment of this subsection and after consultation with
Indian tribes, the Secretary shall promulgate a regulation
regarding--
''(A) procedures for a character investigation of
any covered individual who--
''(i) resides in the home or is employed at
the institution in which the foster care
placement is made after the date on which the
investigation described in paragraph (2)(A)(i)
is completed; and
''(ii) was not the subject of an
investigation described in paragraph (2)(A)(i)
before the foster care placement was made;
''(B) self-reporting requirements for foster care
homes or institutions in which any covered individual
described in subparagraph (A) resides if the head of
the household or the operator of the institution has
knowledge that the covered individual--
''(i) has been found by a Federal, State,
or tribal court to have committed any crime
listed in clause (i) or (ii) of section
471(a)(20)(A) of the Social Security Act (42
U.S.C. 671(a)(20)(A)); or
''(ii) is listed on a registry described in
paragraph (2)(B)(i)(II);
''(C) procedures and guidelines for emergency
foster care placements under paragraph (3); and
''(D) procedures for certifying compliance with
this Act.''.

A: Native American Children's Safety Act - Amends the Indian Child Protection and Family Violence Prevention Act (Act) to prohibit any foster care placement over which an Indian tribe has exclusive jurisdiction from being ordered until the tribal social services agency: (1) completes an investigation of the character of each covered individual who resides in the household or is employed at the institution in which the foster care placement will be made, and (2) concludes that each of those individuals meets the standards of character the tribe is required to establish. Defines a "covered individual" as an adult and any other individual the tribe determines is subject to such character investigation. Requires the tribal social services agency, as part of those investigations, to: (1) perform criminal records checks, including fingerprint-based checks of national crime information databases; (2) check any child abuse and neglect registry maintained by the state in which the individual resides; and (3) request any other state in which the individual resided during the preceding five years to allow the agency to check its registry. Prohibits a foster care placement from being ordered if the investigation reveals that the covered individual: (1) has been found guilty by a federal, state, or tribal court of a felony involving child abuse or neglect, spousal abuse, a crime against a child, violence, or drugs; or (2) is listed on a child abuse and neglect registry in the state where the individual resides or resided within the preceding five years. Excepts emergency foster care placements from such requirements. Requires each Indian tribe to establish procedures to recertify homes or institutions in which foster care placements are made. Directs the Secretary of the Interior to promulgate a regulation establishing: (1) procedures for investigating the character of any covered individual who resides in the home or is employed at the institution in which the child is placed after the investigations that preceded that placement occurred, (2) self-reporting requirements for foster care homes or institutions that have knowledge that a covered individual residing on their premises would fail the character investigation, (3) procedures and guidelines for emergency foster care placements, and (4) procedures for certifying compliance with the Act.
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Q: SECTION 1. SHORT TITLE; ETC.

(a) Short Title.--This Act may be cited as the ''Tax Technical
Corrections Act of 2002''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; etc.
Sec. 2. Amendments related to Job Creation and Worker Assistance Act of
2002.
Sec. 3. Amendments related to Economic Growth and Tax Relief
Reconciliation Act of 2001.
Sec. 4. Amendment related to Victims of Terrorism Tax Relief Act of
2001.
Sec. 5. Amendments related to Community Renewal Tax Relief Act of 2000.
Sec. 6. Amendments related to Taxpayer Relief Act of 1997.
Sec. 7. Other technical corrections.
Sec. 8. Clerical amendments.

SEC. 2. AMENDMENTS RELATED TO JOB CREATION AND WORKER ASSISTANCE ACT OF
2002.

(a) Amendments Related to Section 101 of the Act.--
(1) Subparagraph (A) of section 168(k)(2) is amended--
(A) by striking ''but only if no written binding
contract for the acquisition was in effect before
September 11, 2001,'' in clause (iii)(I), and
(B) by adding at the end the following new
sentence:
''Such term shall not include any property with respect
to which a written binding contract is in effect before
September 11, 2001, for the acquisition of such
property or, in the case of property manufactured,
constructed, or produced for the taxpayer's own use,
for the manufacture, construction, or production of
such property.''.
(2) Clause (ii) of section 168(k)(2)(D) is amended--
(A) by inserting ''clause (iii) and'' before
''subparagraph (A)(ii)'',
(B) by inserting ''is'' after ''if property'', and
(C) by striking ''is'' in subclause (I).
(3) Subparagraph (D) of section 168(k)(2) is amended by
adding at the end the following new clause:
''(iii) Syndication.--For purposes of
subparagraph (A)(ii), if--
''(I) property is originally placed
in service after September 10, 2001, by
the lessor of such property,
''(II) such property is sold by
such lessor or any subsequent purchaser
within 3 months after the date so
placed in service, and
''(III) the user of such property
after the last sale during such 3-month
period remains the same as when such
property was originally placed in
service,
such property shall be treated as originally
placed in service not earlier than the date of
such last sale.''.
(b) Amendments Related to Section 102 of the Act.--
(1) Subparagraph (H) of section 172(b)(1) is amended by
striking ''a taxpayer which has''.
(2) In the case of a net operating loss for a taxable year
ending during 2001--
(A) an application under section 6411(a) of the
Internal Revenue Code of 1986 with respect to such loss
shall not fail to be treated as timely filed if filed
before November 1, 2002, and
(B) any election made under subsection (b)(3) or
(j) of section 172 of such Code may (notwithstanding
such subsections) be revoked before November 1, 2002.
(3) Section 102(c)(2) of the Job Creation and Worker
Assistance Act of 2002 (Public Law 107-147) is amended by
striking ''before January 1, 2003'' and inserting ''after
December 31, 1995''.
(4)(A) Subclause (I) of section 56(d)(1)(A)(i) is amended
by striking ''attributable to carryovers''.
(B) Subclause (I) of section 56(d)(1)(A)(ii) is amended--
(i) by striking ''for taxable years'' and inserting
''from taxable years'', and
(ii) by striking ''carryforwards'' and inserting
''carryovers''.
(c) Amendments Related to Section 301 of the Act.--
(1) Subparagraph (D) of section 1400L(a)(2) is amended--
(A) by striking ''subchapter B'' and inserting
''subchapter A'', and
(B) in clause (ii), by striking ''subparagraph
(B)'' and inserting ''this paragraph''.
(2) Subparagraph (A) of section 1400L(b)(2) is amended--
(A) by striking ''but only if no written binding
contract for the acquisition was in effect before
September 11, 2001,'' in clause (iv), and
(B) by adding at the end the following new
sentence: ''The term 'qualified New York Liberty Zone
property' shall not include any property with respect
to which a written binding contract is in effect before
September 11, 2001, for the acquisition of such
property or, in the case of property manufactured,
constructed, or produced for the taxpayer's own use,
for the manufacture, construction, or production of
such property.''.
(3) Paragraph (2) of section 1400L(f) is amended by
inserting before the period '', determined without regard to
subparagraph (C)(i) thereof''.
(d) Amendment Related to Section 405 of the Act.--The last sentence
of section 4006(a)(3)(E)(iii)(IV) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1306(a)(3)(E)(iii)(IV)) is amended--
(1) by inserting ''or this subparagraph'' after ''this
clause'' both places it appears, and
(2) by inserting ''(other than sections 4005, 4010, 4011,
and 4043)'' after ''subsections''.
(e) Amendment Related to Section 411 of the Act.--Section
411(c)(2)(B) of the Job Creation and Worker Assistance Act of 2002 is
amended by striking ''Paragraph (2)'' and inserting ''Paragraph (1)''.
(f) Effective Date.--The amendments made by this section shall take
effect as if included in the provisions of the Job Creation and Worker
Assistance Act of 2002 to which they relate.

SEC. 3. AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF
RECONCILIATION ACT OF 2001.

(a) Amendment Related to Section 401 of the Act.--Clause (i) of
section 530(d)(2)(C) is amended by striking ''higher'' after
''qualified''.
(b) Amendment Related to Section 611 of the Act.--Section
415(d)(4)(A) is amended by adding at the end the following new
sentence: ''This subparagraph shall also apply for purposes of any
provision of this title that provides for adjustments in accordance
with the method contained in this subsection, except to the extent
provided in such provision.''.
(c) Amendment Related to Section 637 of the Act.--Section
408(p)(6)(A)(i) is amended by adding at the end the following new
sentence: ''For purposes of the preceding sentence, amounts described
in section 6051(a)(3) shall be determined without regard to section
3401(a)(3).''.
(d) Effective Date.--The amendments made by this section shall take
effect as if included in the provisions of the Economic Growth and Tax
Relief Reconciliation Act of 2001 to which they relate.

SEC. 4. AMENDMENT RELATED TO VICTIMS OF TERRORISM TAX RELIEF ACT OF
2001.

(a) Amendment Related to Section 201 of the Act.--Clause (iv) of
section 6103(i)(7)(B) is amended by inserting ''and subparagraph (A)''
after ''this subparagraph''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 201 of the Victims of Terrorism Tax
Relief Act of 2001.

SEC. 5. AMENDMENTS RELATED TO COMMUNITY RENEWAL TAX RELIEF ACT OF 2000.

(a) Amendments Related to Section 401 of the Act.--
(1) Subsection (c) of section 1234B is amended by adding at
the end the following new sentence: ''The Secretary may
prescribe regulations regarding the status of contracts the
value of which are determined directly or indirectly by
reference to an index which becomes (or ceases to be) a narrow-
based security index (as defined for purposes of section
1256(g)(6)).''.
(2) Paragraph (6) of section 1256(g) is amended by adding
at the end the following new sentence: ''The Secretary may
prescribe regulations regarding the status of options the value
of which are determined directly or indirectly by reference to
an index which becomes (or ceases to be) a narrow-based
security index (as so defined).''.
(b) Effective Date.--The amendments made by this section shall take
effect as if included in section 401 of the Community Renewal Tax
Relief Act of 2000.

SEC. 6. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997.

(a) Amendments Related to Section 1001 of the Act.--
(1) Paragraph (2) of section 1259(c) is amended by striking
''The term 'constructive sale' shall not include any contract''
and inserting ''A taxpayer shall not be treated as having made
a constructive sale solely because the taxpayer enters into a
contract''.
(2) Subparagraphs (A) and (B)(i) of section 1259(c)(3) are
each amended by striking ''be treated as a constructive sale''
and inserting ''cause a constructive sale''.
(3) Clause (i) of section 1259(c)(3)(A) is amended by
striking ''before the end of'' and inserting ''on or before''.
(4) Clause (ii) of section 1259(c)(3)(B) is amended by
striking ''substantially similar''.
(5) Subclause (I) of section 1259(c)(3)(B)(ii) is amended
to read as follows:
''(I) which would (but for this
subparagraph) cause the requirement of
subparagraph (A)(iii) not to be met
with respect to the transaction
described in clause (i) of this
subparagraph,''.
(6) Subclause (II) of such section is amended by inserting
''on or'' before ''before the 30th day''.
(7) The heading for subparagraph (B) of section 1259(c)(3)
is amended by striking ''positions which are reestablished''
and inserting ''certain closed transactions where risk of loss
on appreciated financial position diminished''.
(b) Amendment Related to Section 1031 of the Act.--Section
4261(e)(4) is amended by adding at the end the following new
subparagraph:
''(D) Special rule for amounts paid for domestic
segments beginning after 2002.--If an amount is paid
during a calendar year for a domestic segment beginning
in a later calendar year, then the rate of tax under
subsection (b) on such amount shall be the rate in
effect for the calendar year in which such amount is
paid.''
(c) Effective Date.--
(1) Amendments related to section 1001.--The amendments
made by subsection (a) shall take effect as if included in
section 1001 of the Taxpayer Relief Act of 1997.
(2) Amendments related to section 1031.--The amendment made
by subsection (b) shall apply to segments beginning after
December 31, 2002.

SEC. 7. OTHER TECHNICAL CORRECTIONS.

(a) Definition of Valid Taxpayer Identification Number for Earned
Income Credit.--Section 32(m) is amended to read as follows:
''(m) Identification Numbers.--Solely for purposes of subsections
(c)(1)(F) and (c)(3)(D), a taxpayer identification number means a
social security number assigned by the Social Security Administration--
''(1) to a citizen of the United States, or
''(2) to an individual pursuant to subclause (I) (or that
portion of subclause (III) that relates to subclause (I)) of
section 205(c)(2)(B)(i) of the Social Security Act.''.
(b) Effective Date.--The amendment made by this subsection shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 8. CLERICAL AMENDMENTS.

(a) The heading for subparagraph (F) of section 168(k)(2) is
amended by striking ''miniumum'' and inserting ''minimum''.
(b) The item relating to section 1234B in the table of sections for
subpart IV of subchapter P of chapter 1 is amended to read as follows:

''Sec. 1234B. Gains or losses from securities futures
contracts.''.
(c) Section 156(c) of the Community Renewal Tax Relief Act of 2000
(114 Stat. 2763A-623) is amended in the first sentence by inserting
''than'' after ''not later''.

A:
Tax Technical Corrections Act of 2002 - Amends the Internal Revenue Code to make technical corrections to the Job Creation and Worker Assistance Act of 2002 concerning: (1) the special depreciation allowance for certain property acquired after September 10, 2001 and before September 11, 2004; (2) the application of the temporary suspension of the 90 percent alternative minimum taxable income limit on certain carrybacks of net operating losses; (3) certain tax benefits for areas of New York City which sustained damage from the terrorist acts of September 11, 2001; (4) the interest rate range for certain additional funding requirements under the Employee Retirement Income Security Act of 1974 (ERISA); and (5) a technical correction to the Economic Growth and Tax Relief Reconciliation Act of 2001.Makes technical corrections to the Economic Growth and Tax Relief Reconciliation Act of 2001 concerning: (1) modifications to educational individual retirement accounts (IRAs); (2) an increase in benefit and contribution limits for defined benefit plans; and (3) a waiver of tax for nondeductible contributions to domestic and similar workers.Makes technical corrections to the Victims of Terrorism Tax Relief Act of 2001 concerning the disclosure of tax information in terrorism and national security investigations.Makes technical corrections to the Community Renewal Tax Relief Act of 2000 concerning the tax treatment of securities futures contracts.Makes technical corrects to the Taxpayer Relief Act of 1997 concerning constructive sales treatment for appreciated financial positions and the extension and modification of taxes funding the Airport and Airway Trust Fund.Redefines valid taxpayer identification number for the earned income credit.
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