Page:United States Statutes at Large Volume 112 Part 4.djvu/917

 PUBLIC LAW 105-277—OCT. 21, 1998 112 STAT. 2681-888 Subtitle B—Other Medicare-Related Provisions Sec. 5201. Authorization of additional exceptions to imposition of penalties for providing inducements to beneficiaries. Sec. 5202. Expansion of membership of MedPAC to 17. Subtitle C—Revenue Offsets Sec. 5301. Tax treatment of cash option for qualified prizes. TITLE I—EXTENSION AND MODIFICATION OF CERTAIN EXPIRING PROVISIONS Subtitle A—Tax Provisions SEC. 1001. RESEARCH CREDIT. (a) TEMPORARY EXTENSION.— Paragraph (1) of section 41(h) (relating to termination) is amended— (1) by striking "June 30, 1998" and inserting "June 30, 1999"; (2) by striking "24-month" and inserting "36-month"; and (3) by striking "24 months" and inserting "36 months". (b) TECHNICAL AMENDMENT. —Subparagraph (D) of section 45C(b)(l) is amended by striking "June 30, 1998" and inserting "June 30, 1999". (c) EFFECTIVE DATE. —The amendments made by this section 26 USC 4i note. shall apply to amounts paid or incurred after June 30, 1998. SEC. 1002. WORK OPPORTUNITY CREDIT. (a) TEMPORARY EXTENSION.— Subparagraph (B) of section 51(c)(4) (relating to termination) is amended by striking "June 30, 1998" and inserting "June 30, 1999". (b) EFFECTIVE DATE.— The amendment made by this section 26 USC 5i note, shall apply to individuals who begin work for the employer after June 30, 1998. SEC. 1003. WELFARE-TO-WORK CREDIT. Subsection (f) of section 51A (relating to termination) is amended by striking "April 30, 1999" and inserting "June 30, 1999". SEC. 1004. CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS; EXPANDED PUBLIC INSPECTION OF PRIVATE FOUNDA- TIONS' ANNUAL RETURNS. (a) SPECIAL RULE FOR CONTRIBUTIONS OF STOCK MADE PERMA- NENT.— (1) IN GENERAL. — Paragraph (5) of section 170(e) is amended by striking subparagraph (D) (relating to termination). (2) EFFECTIVE DATE.— The amendment made by paragraph 26 USC 170 note. (1) shall apply to contributions made after June 30, 1998. (b) EXPANDED PUBLIC INSPECTION OF PRIVATE FOUNDATIONS' ANNUAL RETURNS, ETC. — (1) IN GENERAL.— Section 6104 (relating to publicity of information required from certain exempt organizations and certain trusts) is amended by striking subsections (d) and (e) and inserting after subsection (c) the following new subsection: " (d) PUBLIC INSPECTION OF CERTAIN AI^TNUAL RETURNS AND APPLICATIONS FOR EXEMPTION. — "(1) IN GENERAL. —In the case of an organization described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a)— "(A) a copy of—

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