Page:United States Statutes at Large Volume 121.djvu/2509

 121 STAT. 2488 26 USC 6427.

Applicability. 26 USC 6427 note.

26 USC 45 note.

Applicability. 26 USC 9508 note.

dkrause on GSDDPC44 with PUBLAW

26 USC 168 note.

VerDate Aug 31 2005

07:12 Jan 26, 2009

PUBLIC LAW 110–172—DEC. 29, 2007

(38) Clause (ii) of section 6427(l)(4)(A) is amended by striking ‘‘section 4081(a)(2)(iii)’’ and inserting ‘‘section 4081(a)(2)(A)(iii)’’. (39)(A) Section 6427, as amended by section 1343(b)(1) of the Energy Policy Act of 2005, is amended by striking subsection (p) (relating to gasohol used in noncommercial aviation) and redesignating subsection (q) as subsection (p). (B) The Internal Revenue Code of 1986 shall be applied and administered as if the amendments made by paragraph (2) of section 11151(a) of the SAFETEA–LU had never been enacted. (40) Subsection (a) of section 6695A is amended by striking ‘‘then such person’’ in paragraph (2) and inserting the following: ‘‘then such person’’. (41) Subparagraph (C) of section 6707A(e)(2) is amended by striking ‘‘section 6662A(e)(2)(C)’’ and inserting ‘‘section 6662A(e)(2)(B)’’. (42)(A) Paragraph (3) of section 9002 is amended by striking ‘‘section 309(a)(1)’’ and inserting ‘‘section 306(a)(1)’’. (B) Paragraph (1) of section 9004(a) is amended by striking ‘‘section 320(b)(1)(B)’’ and inserting ‘‘section 315(b)(1)(B)’’. (C) Paragraph (3) of section 9032 is amended by striking ‘‘section 309(a)(1)’’ and inserting ‘‘section 306(a)(1)’’. (D) Subsection (b) of section 9034 is amended by striking ‘‘section 320(b)(1)(A)’’ and inserting ‘‘section 315(b)(1)(A)’’. (43) Section 9006 is amended by striking ‘‘Comptroller General’’ each place it appears and inserting ‘‘Commission’’. (44) Subsection (c) of section 9503 is amended by redesignating paragraph (7) (relating to transfers from the trust fund for certain aviation fuels taxes) as paragraph (6). (45) Paragraph (1) of section 1301(g) of the Energy Policy Act of 2005 is amended by striking ‘‘shall take effect of the date of the enactment’’ and inserting ‘‘shall take effect on the date of the enactment’’. (46) The Internal Revenue Code of 1986 shall be applied and administered as if the amendments made by section 1(a) of Public Law 109–433 had never been enacted. (b) CLERICAL AMENDMENTS RELATED TO THE TAX RELIEF AND HEALTH CARE ACT OF 2006.— (1) AMENDMENT RELATED TO SECTION 209 OF DIVISION A OF THE ACT.—Paragraph (3) of section 168(l) is amended by striking ‘‘enzymatic’’. (2) AMENDMENTS RELATED TO SECTION 419 OF DIVISION A OF THE ACT.— (A) Clause (iv) of section 6724(d)(1)(B) is amended by inserting ‘‘or (h)(1)’’ after ‘‘section 6050H(a)’’. (B) Subparagraph (K) of section 6724(d)(2) is amended by inserting ‘‘or (h)(2)’’ after ‘‘section 6050H(d)’’. (3) EFFECTIVE DATE.—The amendments made by this subsection shall take effect as if included in the provision of the Tax Relief and Health Care Act of 2006 to which they relate. (c) CLERICAL AMENDMENTS RELATED TO THE GULF OPPORTUNITY ZONE ACT OF 2005.— (1) AMENDMENTS RELATED TO SECTION 402 OF THE ACT.— Subparagraph (B) of section 24(d)(1) is amended— (A) by striking ‘‘the excess (if any) of’’ in the matter preceding clause (i) and inserting ‘‘the greater of’’, and

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