PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2425 (2) Clause (i) of section 6427(i)(2)(A) is amended to read as follows: "(i) $1,000 or more is payable under subsections (a), (b), (d), (e), (g), (h), and (q), or". (3) Subparagraph (B) of section 6427(i)(2) is amended to read as follows: "(B) SPECIAL RULE. —If the requirements of subparagraph (A)(ii) are met by any person for any quarter but the requirements of subparagraph (A)(i) are not met by such person for such quarter, such person may file a claim under subparagraph (A) for such quarter only with respect to amounts referred to in subparagraph (A)(ii)." (4) The subsection of section 6427 relating to payments for taxes imposed by section 4041(d) is redesignated as subsection (P)- (5) Paragraph (3) of section 9502(b) is amended by striking ", and" and inserting "; and". (6) Subparagraph (A) of section 9503(b)(4) is amended by strik- ing "sections 4041(d)" and inserting "section 4041(d)". (7) Subsections (b)(3) and (c)(2)(A) of section 9508 are each amended by striking "Storage Trust Fund" and inserting "Stor- age Tank Trust Fund". (c) AMENDMENT RELATED TO SECTION 10611 OP THE 1987 ACT.— The table of sections for part II of subchapter B of chapter 1 is amended by inserting "lUegsJ" before "Federal" in the item relating to section 90. (d) AMENDMENTS RELATED TO SECTION 10713 OF THE 1987 ACT.— (1) Subparagraph (G) of section 10713(b)(2) of the 1987 Act is 26 USC 7611. amended to read as follows: "(G) Paragraph (3) of section 761l(i) is amended by strik- ing all that follows 'income tax)' and inserting *, section 6852 (relating to termination assessments in case of fla- grant political expenditures of section 501(c)(3) organiza- tions), or section 6861 (relating to jeopardy assessments of income taxes, etc.),'." (2) Clause (iii) of section 10713(b)(2)(E) of the 1987 Act is 26 USC 6863. amended to read as follows: "(iii) by striking '6851(a) nor 6861(a)' in subsection (b)(3)(A)(iii) and inserting '6851(a), 6852(a), nor 6861(a)'. " SEC. 7823. EFFECTIVE DATE. 26 USC 26 note. Except as otherwise provided in this part, any amendment made by this part shall take effect as if included in the provision of the 1987 Act to which such amendment relates. PART III—AMENDMENTS RELATED TO TAX REFORM ACT OF 1986 SEC. 7831. AMENDMENTS RELATED TO TAX REFORM ACT OF 1986. (a) AMENDMENT RELATED TO SECTION 101 OP THE 1986 ACT. — Subparagraph (B) of section l(fK6) (relating to rounding of inflation adjustments for married individuals filing separately) is amended by striking "(other than with respect to section 63(c)(4))" and inserting the following: "(other than with respect to subsection (c)(4) of section 63 (as it applies to subsections (c)(SXA) and (f) of such section) and section 151(d)(3))".
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