Page:United States Statutes at Large Volume 120.djvu/2972

 PUBLIC LAW 109–432—DEC. 20, 2006

120 STAT. 2941

SEC. 115. PARITY IN APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS.

(a) AMENDMENT TO THE INTERNAL REVENUE CODE OF 1986.— Section 9812(f)(3) is amended by striking ‘‘2006’’ and inserting ‘‘2007’’. (b) AMENDMENT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.—Section 712(f) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1185a(f)) is amended by striking ‘‘2006’’ and inserting ‘‘2007’’. (c) AMENDMENT TO THE PUBLIC HEALTH SERVICE ACT.—Section 2705(f) of the Public Health Service Act (42 U.S.C. 300gg–5(f)) is amended by striking ‘‘2006’’ and inserting ‘‘2007’’.

26 USC 9812.

SEC. 116. CORPORATE DONATIONS OF SCIENTIFIC PROPERTY USED FOR RESEARCH AND OF COMPUTER TECHNOLOGY AND EQUIPMENT.

(a) EXTENSION OF COMPUTER TECHNOLOGY AND EQUIPMENT DONATION.— (1) IN GENERAL.—Section 170(e)(6)(G) is amended by striking ‘‘2005’’ and inserting ‘‘2007’’. (2) EFFECTIVE DATE.—The amendment made by paragraph (1) shall apply to contributions made in taxable years beginning after December 31, 2005. (b) EXPANSION OF CHARITABLE CONTRIBUTION ALLOWED FOR SCIENTIFIC PROPERTY USED FOR RESEARCH AND FOR COMPUTER TECHNOLOGY AND EQUIPMENT USED FOR EDUCATIONAL PURPOSES.— (1) SCIENTIFIC PROPERTY USED FOR RESEARCH.— (A) IN GENERAL.—Clause (ii) of section 170(e)(4)(B) (defining qualified research contributions) is amended by inserting ‘‘or assembled’’ after ‘‘constructed’’. (B) CONFORMING AMENDMENT.—Clause (iii) of section 170(e)(4)(B) is amended by inserting ‘‘or assembly’’ after ‘‘construction’’. (2) COMPUTER TECHNOLOGY AND EQUIPMENT FOR EDUCATIONAL PURPOSES.— (A) IN GENERAL.—Clause (ii) of section 170(e)(6)(B) is amended by inserting ‘‘or assembled’’ after ‘‘constructed’’ and ‘‘or assembling’’ after ‘‘construction’’. (B) CONFORMING AMENDMENT.—Subparagraph (D) of section 170(e)(6) is amended by inserting ‘‘or assembled’’ after ‘‘constructed’’ and ‘‘or assembly’’ after ‘‘construction’’. (3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to taxable years beginning after December 31, 2005.

26 USC 170 note.

26 USC 170 note.

SEC. 117. AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS.

(a) IN GENERAL.—Paragraphs (2) and (3)(B) of section 220(i) are each amended by striking ‘‘2005’’ each place it appears in the text and headings and inserting ‘‘2007’’. (b) CONFORMING AMENDMENTS.— (1) Paragraph (2) of section 220(j) is amended— (A) in the text by striking ‘‘or 2004’’ each place it appears and inserting ‘‘2004, 2005, or 2006’’, and (B) in the heading by striking ‘‘OR 2004’’ and inserting ‘‘2004, 2005, OR 2006’’. (2) Subparagraph (A) of section 220(j)(4) is amended by striking ‘‘and 2004’’ and inserting ‘‘2004, 2005, and 2006’’.

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