Ill STAT. 1092 PUBLIC LAW 105-34—AUG. 5, 1997 if filed before the 60th day after the date of the enactment of this Act. 26 USC 6501. (2) AMENDMENTS TO SECTIONS 1703 AND I704. —Sections 1703(n)(8) and 17040")(4)(B) of the Small Business Job Protection Act of 1996 shall each be applied as if such sections referred to section 1702 instead of section 1602. (h) AMENDMENTS RELATED TO SUBTITLE H. — (1) AMENDMENTS RELATED TO SECTION isoe. — (A) Subparagraph (B) of section 529(e)(1) is amended by striking "subsection (c)(2)(C)" and inserting "subsection (c)(3)(C)". (B) Subparagraph (C) of section 529(e)(1) is amended by inserting "(or agency or instrumentality thereof)" after "local government". (C) Paragraph (2) of section 1806(c) of the Small Busi- 26 USC 529 note. ness Job Protection Act of 1996 is amended by striking so much of the first sentence as follows subparagraph (B)(ii) and inserting the following: Applicability. "then such program (as in effect on August 20, 1996) shall be treated as a qualified State tuition program with respect to contributions (and earnings allocable thereto) pursuant to contracts entered into under such program before the first date on which such program meets such requirements (determined without regard to this paragraph) and the provisions of such program (as so in effect) shall apply in lieu of section 529(b) of the Internal Revenue Code of 1986 with respect to such contributions and earnings.". (2) AMENDMENTS RELATED TO SECTION 1807.— (A) Paragraph (2) of section 23(a) is amended to read as follows: "(2) YEAR CREDIT ALLOWED. —The credit under paragraph (1) with respect to any expense shall be allowed— "(A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year following the taxable year during which such expense is paid or incurred, and "(B) in the case of an expense paid or incurred during or after the taxable year in which such adoption becomes final, for the taxable year in which such expense is paid or incurred.". (B) Subparagraph (B) of section 23(b)(2) is amended by striking "determined—" and all that follows and inserting the following: "determined without regard to sections 911, 931, and 933.". (C) Paragraph (1) of section 137(b) (relating to adoption assistance programs) is amended by striking "amount excludable from gross income" and inserting "of the amounts paid or expenses incurred which may be taken into account". (D)(i) Subparagraph (C) of section 414(n)(3) is amended by inserting "137," after "132,". (ii) Paragraph (2) of section 414(t) is amended by inserting "137," after "132,". (iii) Paragraph (1) of section 6039GD(d) is amended by striking "or 129" and inserting "129, or 137". (i) AMENDMENTS RELATED TO SUBTITLE I. —
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