Page:United States Statutes at Large Volume 122.djvu/3939

 12 2 STA T .39 1 6PUBLIC LA W 11 0– 3 4 3 —O CT. 3 , 200 8bytheBur e a u ofC e ns us before the ear li est a p pli c able d isaster date for M id w estern disaster areas within the S tate .’ ’ for ‘ ‘shall not e x ceed’’ and all that follows in para -g raph (4) (C) , and ( E ) by substituting ‘‘the earliest applicable disaster date for Midwestern disaster areas within the State’’ for ‘‘ A ugust 28 ,2 0 0 5 ’’ in paragraph (5)(A). (8) E DUCATION TA XBE NE F IT S . — Section 1 400 O, by sub- stituting ‘‘2008 or 200 9 ’’ for ‘‘2005 or 200 6 ’’. (9) H OUSIN G TAX BENEFITS.—Section 1400 P , by substituting ‘‘the applicable disaster date’’ for ‘‘August 28, 2005’’ in sub- section (c)(1). (10) S P ECIA LR ULES FOR USE OF RETIRE M ENT FUNDS.—Sec- tion 1400 Q — (A) by substituting ‘‘ q ualified D isaster R eco v ery Assist- ance distribution’’ for ‘‘qualified hurricane distribution’’ each place it appears, (B) by substituting ‘‘on or after the applicable disaster date and before J anuary 1, 2010’’ for ‘‘on or after August 25, 2005, and before January 1, 200 7 ’’ in subsection (a)(4)(A)(i), (C) by substituting ‘‘the applicable disaster date’’ for ‘‘August 28, 2005’’ in subsections (a)(4)(A)(i) and (c)( 3 )(B), (D) by disregarding clauses (ii) and (iii) of subsection (a)(4)(A) thereof, (E) by substituting ‘‘qualified stor m damage distribu- tion’’ for ‘‘qualified K atrina distribution’’ each place it appears, ( F ) by substituting ‘‘after the date which is 6 months before the applicable disaster date and before the date which is the day after the applicable disaster date’’ for ‘‘after February 28, 2005, and before August 29, 2005’’ in subsection (b)(2)(B)(ii), ( G ) by substituting ‘‘the Midwestern disaster area, but not so purchased or constructed on account of severe storms, tornados, or flooding giving rise to the designation of the area as a disaster area’’ for ‘‘the Hurricane Katrina disaster area, but not so purchased or constructed on account of Hurricane Katrina’’ in subsection (b)(2)(B)(iii), (H) by substituting ‘‘beginning on the applicable dis- aster date and ending on the date which is 5 months after the date of the enactment of the Heartland Disaster T ax Relief Act of 2008’’ for ‘‘beginning on August 25, 2005, and ending on February 28, 2006’’ in subsection (b)(3)(A), ( I ) by substituting ‘‘qualified storm damage individual’’ for ‘‘qualified Hurricane Katrina individual’’ each place it appears, (J) by substituting ‘‘December 31, 2009’’ for ‘‘December 31, 2006’’ in subsection (c)(2)(A), (K) by disregarding subparagraphs (C) and (D) of sub- section (c)(3) thereof, ( L ) by substituting ‘‘beginning on the date of the enact- ment of the Heartland Disaster Tax Relief Act of 2008 and ending on December 31, 2009’’ for ‘‘beginning on Sep- tember 24, 2005, and ending on December 31, 2006’’ in subsection (c)(4)(A)(i),

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