Page:United States Statutes at Large Volume 102 Part 4.djvu/390

 102 STAT. 3360

26 USC 168 note. 26 USC 168 note.

eommunications and telecommunications. Minnesota. Wisconsin.

Tennessee.

Massachusetts.

South earolina.

PUBLIC LAW 100-647—NOV. 10, 1988 "(A) to property described in section 12(c)(2) (as amended by the Technical and Miscellaneous Revenue Act of 1988), 31(g)(5), or 31(g)(17)(J) of the Tax Reform Act of 1984, "(B) to property described in section 209(d)(l)(B) of the Tax Equity and Fiscal Responsibility Act of 1982, as amended by the Tax Reform Act of 1984, and "(C) to property described in section 216(b)(3) of the Tax Equity and Fiscal Responsibility Act of 1982." (B) Paragraph (2) of section 12(c) of the Tax Reform Act of 1984 is amended by striking out "which is placed in service before January 1, 1988". (8) Subparagraph (K) of section 204(a)(5) of the Reform Act is amended— (A) by striking out "either" in the matter preceding clause (i), (B) by striking out "super calendar" in clause (i) and inserting in lieu thereof "supercalendered", (C) by striking out "were incurred" in clause (i) and inserting in lieu thereof "was incurred", and (D) by inserting "the project" before "involves" in clause (v). (9) Paragraph (5) of section 204(a) of the Reform Act is amended by adding at the end thereof the following new subparagraph: "(Z) A project is described in this subparagraph if— "(i) such project involves a fiber optic network of at least 475 miles, passing through Minnesota and Wisconsin; and "(ii) before January 1, 1986, at least $15,000,000 was expended or committed for electronic equipment or fiber optic cable to be used in constructing the network." (10)(A) Paragraph (8) of section 204(a) of the Reform Act is amended by striking out the period at the end of subparagraph (C) and inserting in lieu thereof a comma, and by adding at the end thereof the following new subparagraphs: "(D) a bond volume carryforward election was made for the facility and the facility is for Chattanooga, Knoxville, or Kingsport, Tennessee, or "(E) such facility is to serve Haverhill, Massachusetts." (B) Paragraph (8) of section 204(a) of the Reform Act is amended by striking out ", and section 203(c),". (11) Paragraph (10) of section 204(a) of the Reform Act is amended— (A) by striking out "either" in the material preceding subparagraph (A), (B) by striking out "wastewater treatment facility" in subparagraph (C) and inserting in lieu thereof "wastewater treatment facility serving Greenville, South Carolina", and (C) by striking out "the letter of intent and service agreement described in subparagraph (AX2) of this paragraph" in subparagraph (D) and inserting in lieu thereof "such letter of intent and service agreement". (12) Paragraph (11) of section 204(a) of the Reform Act is amended—

�