Page:United States Statutes at Large Volume 113 Part 3.djvu/343

 PUBLIC LAW 106-170—DEC. 17, 1999 113 STAT. 1861 Sec. 403. Revocation by members of the clergy of exemption from social security coverage. Sec. 404. Additional technical amendment relating to cooperative research or demonstration projects under titles II and XVI. Sec. 405. Authorization for State to permit annual wage reports. Sec. 406. Assessment on attorneys who receive their fees via the Social Security Administration. Sec. 407. Extension of authority of State medicaid fraud control units. Sec. 408. Climate database modernization. Sec. 409. Special allowance adjustment for student loans. Sec. 410. Schedule for payments under SSI state supplementation agreements. Sec. 411. Bonus commodities. Sec. 412. Simplification of definition of foster child under EIC. Sec. 413. Delay of effective date of organ procurement and transplantation network final rule. TITLE V—TAX RELIEF EXTENSION ACT OF 1999 Sec. 500. Short title of title. Subtitle A—Extensions Sec. 501. Allowance of nonrefundable personal credits against regular and minimum tax liability. Sec. 502. Research credit. Sec. 503. Subpart F exemption for active financing income. Sec. 504. Taxable income limit on percentage depletion for marginal production. Sec. 505. Work opportunity credit and welfare-to-work credit. Sec. 506. Employer-provided educational assistance. Sec. 507. Extension and modification of credit for producing electricity from certain renewable resources. Sec. 508. Extension of duty-free treatment under Generalized System of Pref- erences. Sec. 509. Extension of credit for holders of qualified zone academy bonds. Sec. 510. Extension of first-time homebuyer credit for District of Columbia. Sec. 511. Extension of expensing of environmental remediation costs. Sec. 512. Temporary increase in amount of rum excise tax covered over to Puerto Rico and Virgin Islands. Subtitle B—Other Time-Sensitive Provisions Sec. 521. Advance pricing agreements treated as confidential taxpayer information. Sec. 522. Authority to postpone certain tax-related deadlines by reason of Y2K failures. Sec. 523. Inclusion of certain vaccines against streptococcus pneumoniae to list of taxable vaccines. Sec. 524. Delay in effective date of requirement for approved diesel or kerosene terminals. Sec. 525. Production flexibility contract payments. Subtitle C—Revenue Offsets PART I—GENERAL PROVISIONS Sec. 531. Modification of estimated tax safe harbor. Sec. 532. Clarification of tax treatment of income and loss on derivatives. Sec. 533. Expansion of reporting of cancellation of indebtedness income. Sec. 534. Limitation on conversion of character of income from constructive ownership tra nsactions. Sec. 535. Treatment of excess pension assets used for retiree health benefits. Sec. 536. Modification of installment method and repeal of installment method for accrual method taxpayers. Sec. 537. Denial of charitable contribution deduction for transfers associated with split-dollar insurance arrangements Sec. 538. Distributions by a partnership to a corporate partner of stock in another corporation. PART II—PROVISIONS RELATING TO REAL ESTATE INVESTMENT TRUSTS SUBPART A—^TREATMENT OF INCOME AND SERVICES PROVIDED BY TAXABLE REIT SUBSIDLVRIES Sec. 541. Modifications to asset diversification test. Sec. 542. Treatment of income and services provided by taxable REIT subsidiaries. Sec. 543. Taxable REIT subsidiary. Sec. 544. Limitation on earnings stripping.

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