Page:United States Statutes at Large Volume 104 Part 2.djvu/960

 104 STAT. 1388-552 PUBLIC LAW 101-508 —NOV. 5, 1990 (A) by striking "section 48(g)(l)(C)" each place it appears and inserting "section 47(c)(1)(C)", and (B) by striking "section 48(g)(l)(C)(i)" and inserting "section 47(c)(l)(C)(i)^'. (8) Subparagraph (B) of section 147(d)(3) is amended by striking "section 48(g)(2)(B)" and inserting "section 47(c)(2)(B)'\ (9)(A) Clause (vi) of section 168(e)(3)(B) is amended— (i) by striking "paragraph (3)(A)(viii), (3)(A)(ix) or (4) of section 48(1)" in subclause (I) and inserting "subparagraph (A) of section 48(a)(3) (or would be so described if 'solar and wind' were substituted for 'solar' in clause (i) thereof)", and (ii) by inserting "(as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)" after "48(1)" in subclause (II). (B)(i) Subparagraph (D)(i) of section 168(e)(3) is amended by striking "section 48(p)" and inserting "subsection (i)(13)". (ii) Subsection (i) of section 168 is amended by adding at the end thereof the following new paragraph: " (13) SINGLE PURPOSE AGRICULTURAL OR HORTICULTURAL STRUC- TURE. — "(A) IN GENERAL.—The term 'single purpose agricultural or horticultural structure' means— "(i) a single purpose livestock structure, and "(ii) a single purpose horticultural structure. " (B) DEFINITIONS.—For purposes of this paragraph— "(i) SINGLE PURPOSE UVESTOCK STRUCTURE. — The term 'single purpose livestock structure' means any enclosure or structure specifically designed, constructed, and used— "(I) for housing, raising, and feeding a particular type of livestock and their produce, and (II) for housing the equipment (including any replacements) necessary for the housing, raising, and feeding referred to in subclause (I). "(ii) SINGLE PURPOSE HORTICULTURAL STRUCTURE. — The term 'single purpose horticultural structure' means— " (I) a greenhouse specifically designed, constructed, and used for the commercial production of plants, and (II) a structure specifically designed, constructed, and used for the commercial production of mushrooms, "(iii) STRUCTURES WHICH INCLUDE WORK SPACE. —An enclosure or structure which provides work space shall be treated as a single purpose agricultural or horticultural structure only if such work space is solely for— "(I) the stocking, caring for, or collecting of livestock or plants (as the case may be) or their produce, "(II) the maintenance of the enclosure or structure, and "(III) the maintenance or replacement of the equipment or stock enclosed or housed therein. "(iv) LIVESTOCK. —The term 'livestock' includes poultry."

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