Page:United States Statutes at Large Volume 118.djvu/1211

 118 STAT. 1181 PUBLIC LAW 108–311—OCT. 4, 2004 to disclosures or inspections made pursuant to this para graph. ‘‘(B) TERMINATION.—The Secretary may not make any disclosure under this paragraph after December 31, 2005.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall take effect on the date of the enactment of this Act. SEC. 312. ALLOWANCE OF NONREFUNDABLE PERSONAL CREDITS AGAINST REGULAR AND MINIMUM TAX LIABILITY. (a) IN GENERAL.—Paragraph (2) of section 26(a) is amended— (1) by striking ‘‘RULE FOR 2000, 2001, 2002, AND 2003.—’’ and inserting ‘‘RULE FOR TAXABLE YEARS 2000 THROUGH 2005.— ’’, and (2) by striking ‘‘or 2003’’ and inserting ‘‘2003, 2004, or 2005’’. (b) CONFORMING PROVISIONS.— (1) Section 904(h) is amended by striking ‘‘or 2003’’ and inserting ‘‘2003, 2004, or 2005’’. (2) The amendments made by sections 201(b), 202(f), and 618(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall not apply to taxable years beginning during 2004 or 2005. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2003. SEC. 313. CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE RESOURCES. (a) IN GENERAL.—Subparagraphs (A), (B), and (C) of section 45(c)(3) are each amended by striking ‘‘January 1, 2004’’ and inserting ‘‘January 1, 2006’’. (b) EFFECTIVE DATE.—The amendments made by subsection (a) shall apply to facilities placed in service after December 31, 2003. SEC. 314. TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR OIL AND NATURAL GAS PRODUCED FROM MARGINAL PROPERTIES. (a) IN GENERAL.—Subparagraph (H) of section 613A(c)(6) is amended by striking ‘‘January 1, 2004’’ and inserting ‘‘January 1, 2006’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2003. SEC. 315. INDIAN EMPLOYMENT TAX CREDIT. Section 45A(f) (relating to termination) is amended by striking ‘‘December 31, 2004’’ and inserting ‘‘December 31, 2005’’. SEC. 316. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATION. Section 168(j)(8) (relating to termination) is amended by striking ‘‘December 31, 2004’’ and inserting ‘‘December 31, 2005’’. SEC. 317. DISCLOSURE OF RETURN INFORMATION RELATING TO STU DENT LOANS. Section 6103(l)(13)(D) (relating to termination) is amended by striking ‘‘December 31, 2004’’ and inserting ‘‘December 31, 2005’’. 26 USC 613A note. 26 USC 45 note. 26 USC 26 note. 26 USC 23 note. 26 USC 6103 note.

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