Page:United States Statutes at Large Volume 112 Part 1.djvu/849

 PUBLIC LAW 105-206-^JULY 22, 1998 112 STAT. 823 (d) AMENDMENT RELATED TO SECTION 1604. —Paragraph (3) of section 1604(b) of such Act is amended— 26 USC 167 note. (1) by striking "such Code" and inserting "the Internal Revenue Code of 1986"; and (2) by striking "such date of enactment" and inserting "the date of the enactment of this Act". (e) AMENDMENT RELATED TO SECTION 1609.— Paragraph (1) of section 1609(h) of such Act is amended by striking "paragraph 26 USC 4091 (3)(A)(i)" and inserting "paragraph (3)(A)". note. (f) AMENDMENTS RELATED TO SECTION 1807.— (1) Subparagraph (A) of section 23(b)(2) of the 1986 Code (relating to income limitation on credit for adoption expenses) is amended by inserting "(determined without regard to subsection (c))" after "for any taxable year". (2) Paragraph (3) of section 1807(c) of the Small Business Job Protection Act of 1996 is amended by striking "Clause 26 USC 219. (i)" and inserting "Clause (ii)". (g) AMENDMENT RELATED TO SECTION 1903. —Subsection (b) 26 USC 679. of section 1903 of such Act shall be applied as if "or" in the material proposed to be stricken were capitalized. (h) EFFECTIVE DATE. —The amendments made by this section 26 USC 23 note, shall take effect as if included in the provisions of the Small Business Job Protection Act of 1996 to which they relate. SEC. 6019. AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2. (a) IN GENERAL.— Subsection (b) of section 6104 of the 1986 Code is amended by adding at the end the following new sentence: "In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b) with respect to such organization.". (b) PUBLIC INSPECTION.— Subparagraph (C) of section 6104(e)(1) of the 1986 Code is amended by adding at the end the following new sentence: "In the case of an organization described in section 501(d), subparagraph (A) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.". (c) DISCLOSURE TO AUTHORIZED REPRESENTATIVES OF THE TAXPAYER.— Paragraph (6) of section 6103(e) of the 1986 Code is amended by striking "or (5)" and inserting "(5), (8), or (9)". (d) EFFECTIVE DATE.—The amendments made by this section 26 USC 6103 shall take effect on the date of the enactment of this Act. note. SEC. 6020. AMENDMENT RELATED TO OMNIBUS BUDGET RECONCIU- ATIONACTOF1993. (a) IN GENERAL. —Section 196(c) of the 1986 Code is amended by striking "and" at the end of paragraph (6), by striking the period at the end of paragraph (7), and insert ", and", and by adding at the end the following new paragraph: "(8) the employer Social Security credit determined under section 45B(a).". (b) EFFECTIVE DATE.— The amendment made by this section 26 USC 196 note, shall take effect as if included in the amendments made by section 13443 of the Revenue Reconciliation Act of 1993. SEC. 6021. AMENDMENT RELATED TO REVENUE RECONCILIATION ACT OF 1990. (a) IDENTIFICATION REQUIREMENT FOR INDIVIDUALS ELIGIBLE FOR EARNED INCOME CREDIT.— Subparagraph (F) of section 32(c)(1)

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