Page:United States Statutes at Large Volume 122.djvu/3937

 12 2 STA T .39 1 4PUBLIC LA W 11 0– 343 —O CT. 3 , 200 8(B)bysu bs ti tuti ng‘ ‘ a ny S tat e in wh i c ha M i d weste r n disaster area is lo cated ’ ’ f or ‘‘the State of A laba m a ,L ou - isiana, or Mississi p pi’’ in paragraph ( 2 )(B), ( C ) by substituting ‘‘designated for purposes of this section (on the basis of pro v iding assistance to areas in the order in which such assistance is most needed)’’ for ‘‘designated for purposes of this section’’ in paragraph (2)(C), ( D ) by substituting ‘‘ J anuary 1 ,2 0 1 3 ’’ for ‘‘January 1, 2011’’ in paragraph (2)(D), ( E ) in paragraph (3)(A) — (i) by substituting ‘‘ $ 1,000’’ for ‘‘$2, 5 00’’, and (ii) by substituting ‘‘before the earliest applicable disaster date for Midwestern disaster areas within the State’’ for ‘‘before August 2 8, 2005’’, ( F ) by substituting ‘‘ q ualified Midwestern disaster area repair or construction’’ for ‘‘qualified GOZ one repair or construction’’ each place it appears, (G) by substituting ‘‘after the date of the enactment of the H eartland Disaster T a xR elief Act of 2008 and before January 1, 2013’’ for ‘‘after the date of the enactment of this paragraph and before January 1, 2011’’ in paragraph ( 7 )(C), and (H) by disregarding paragraph (8) thereof . (2) L OW - INC O MEH O US IN G C R E D I T .—Section 1 4 00 N (c)— (A) only with respect to calendar years 2008, 200 9, and 2010, (B) by substituting ‘‘Disaster Recovery Assistance housing amount’’ for ‘‘Gulf Opportunity housing amount’’ each place it appears, (C) in paragraph (1)(B)— (i) by substituting ‘‘$8.00’’ for ‘‘$18.00’’, and (ii) by substituting ‘‘before the earliest applicable disaster date for Midwestern disaster areas within the State’’ for ‘‘before August 28, 2005’’, and (D) determined without regard to paragraphs (2), (3), (4), (5), and ( 6 ) thereof. (3) E XP ENSING F OR CERT A IN DEMO L ITION AND CLEAN-UP COSTS.—Section 1400N(f)— (A) by substituting ‘‘qualified Disaster Recovery Assist- ance clean-up cost’’ for ‘‘qualified Gulf Opportunity Zone clean-up cost’’ each place it appears, (B) by substituting ‘‘beginning on the applicable dis- aster date and ending on December 31, 2010’’ for ‘‘beginning on August 28, 2005, and ending on December 31, 2007’’ in paragraph (2), and (C) by treating costs as qualified Disaster Recovery Assistance clean-up costs only if the removal of debris or demolition of any structure was necessary due to damage attributable to the severe storms, tornados, or flooding giving rise to any P residential declaration described in subsection (b)(1)(A). (4) EXTENSION OF EXPENSING FOR EN V IRONMENTAL REMEDI- ATION COSTS.—Section 1400N(g)— (A) by substituting ‘‘the applicable disaster date’’ for ‘‘August 28, 2005’’ each place it appears,

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