-^*, -.-• PUBLIC LAW 103-394—OCT. 22, 1994 108 STAT. 4129 poses), until such lease is assumed or rejected notwithstanding section 503(b)(1) of this title, unless the court, after notice and a hearing and based on the equities of the case, orders otherwise with respect to the obligations or timely performance thereof. This subsection shall not be deemed to affect the trustee's obhgations under the provisions of subsection (b) or (f). Acceptance of any such performance does not constitute waiver or rehnquishment of the lessor's rights under such lease or under this title.". (c) LIMITATION.— Section 363(e) of title 11, United States Code is amended by adding at the end the following: "This subsection also apphes to property that is subject to any unexpired lease of personal property (to the exclusion of such property being subject to an order to grant rehef from the stay under section 362).". SEC. 220. EXEMPTION FOR SMALL BUSINESS INVESTMENT COMPA- NIES. Section 109(b)(2) of title 11, United States Code, is amended by inserting after "homestead association," the following: "a small business investment company hcensed by the Small Business Administration under subsection (c) or (d) of section 301 of the Small Business Investment Act of 1958,". SEC. 221. PAYMENT OF TAXES WITH BORROWED FUNDS. Section 523(a) of title 11, United States Code, is amended— (1) in paragraph (13) by striking the period at the end and inserting a semicolon, and (2) by adding at the end the following: "(14) incurred to pay a tax to the United States that would be nondischargeable pursuant to paragraph (1);". SEC. 222. RETURN OF GOODS. (a) LIMITATION ON AVOIDING POWERS.—Section 546 of title 11, United States Code, is amended by adding at the end the following: "(g) Notwithstanding the rights and powers of a trustee under sections 544(a), 545, 547, 549, and 553, if the court determines on a motion by the trustee made not later than 120 days after the date of the order for rehef in a case under chapter 11 of this title and after notice and a hearing, that a return is in the best interests of the estate, the debtor, with the consent of a creditor, may return goods shipped to the debtor by the creditor before the commencement of the case, and the creditor may offset the purchase price of such goods against any claim of the creditor against the debtor that arose before the commencement of the case.". (b) SETOFF.— Section 553(b)( 1) is amended by inserting "546(h)," 11 USC 553. after "365(h),". SEC. 223. PROCEEDS OF MONEY ORDER AGREEMENTS. Section 541(b) of title 11, United States Code, is amended— (1) in paragraph (3) by striking "or" at the end and inserting a semicolon, (2) in paragraph (4) by striking the period at the end and inserting "; or", and (3) by inserting after paragraph (4) the following:
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