Page:United States Statutes at Large Volume 98 Part 1.djvu/878

 98 STAT. 830

PUBLIC LAW 98-369—JULY 18, 1984 V


 * ^i.'4,ai a.

Ante, p. 494. Ante, p. 827. Ante, p. 827.

.

the result of the carryback of a general business tax credit from a taxable year beginning after December 31, 1983— "(A) paragraph (1) of subsection (b) shall be applied as if it read as follows: " *(1) the sum of the credits allowable for such taxable year under sections 38, 40, 44B, 44E, and 44G (as in effect before enactment of the Tax Reform Act of 1984), plus', and "(B) for purposes of section 38(c) the net tax liability for such taxable year shall be the tax liability (as so defined in section 2503)) reduced by the sum of the credits allowable for such taxable year under sections 33, 37, 41, 44A, 44C, 44D, 44F, and 44H (as so in effect)."

SEC. 474. TECHNICAL AND CONFORMING AMENDMENTS.

Ante, p. 825.

(a) REFERENCES TO OLD AND N E W PROVISIONS.—Whenever in this section reference is made to an old or new section or other provision, the reference is to the provision before (in the case of "old") or after (in the case of "new") the changes made by section 471 of this Act. (h) OLD SECTION 21.—

26 USC 15, 21. 26 USC 441.

26 USC 6013.

(1) REDESIGNATION.—Old section 21 (relating to effect of changes) is redesignated as section 15. (2) CONFORMING

AMENDMENTS.—Sections

441(f)(2)(A)

and

6013(c) are each amended by striking out "21" and inserting in lieu thereof "15". (3) TABLE OF SECTIONS.—The table of sections for part III of subchapter A of chapter 1 is amended by striking out the item relating to section 21 and inserting in lieu thereof the following: "Sec. 15. Effect of changes."

26 USC 21. Ante, p. 826.

• M •? Rt V ' f

26 USC 22. Ante, p. 826.

(c) NEW SECTION 21.—New section 21 (relating to expenses for household and dependent care services necessary for gainful employment) is amended— (1) by striking out subsection (b) and by redesignating subsec, tions (c), (d), (e), (f), and (g) as subsections (b), (c), (d), (e), and (f), respectively, (2) by striking out "subsection (c)(1)" in subsection (a) and inserting in lieu thereof "subsection (b)(l)", (3) by striking out "subsection (c)(2)" in subsection (a) and inserting in lieu thereof "subsection (b)(2)", (4) by striking out "subsection (c)(1)(C)" in paragraph (2) of subsection (d) (as redesignated by paragraph (1)) and inserting in lieu thereof "subsection (b)(l)(C)", (5) by striking out "subsection (d)(1)" in subparagraph (A) of subsection (d)(2) (as redesignated by paragraph (D) and inserting in lieu thereof, "subsection (c)(1)", (6) by striking out "subsection (d)(2)" in subparagraph (B) of subsection (d)(2) (as redesignated by paragraph (D) and inserting in lieu thereof "subsection (c)(2)", and (7) by striking out "subsection (c)(1)" in subsection (e)(5) (as redesignated by paragraph (1)) and inserting in lieu thereof "subsection (b)(l)'^ (d) N E W SECTION 22.—New Section 22 (relating to the credit for the elderly and the permanently and totally disabled) is amended— (1) by striking out "Section 37 amount" each place it appears in the text and inserting in lieu thereof "section 22 amount", (2) by striking out the heading of subsection (c) and inserting in lieu thereof "(c) SECTION 22 AMOUNT.—", and

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