PUBLIC LAW 105-277—OCT. 21, 1998 112 STAT. 2681-900 "Paragraph (1) shall also not apply to income which is exempt insurance income (as defined in section 953(e)) or which is not treated as foreign personal holding income by reason of subsection (c)(2)(C)(ii), (h), or (i).". (e) EXEMPTION FOR GAIN. —Section 954(c}(l)(B)(i) (relating to net gains from certain property transactions) is amended by inserting "other than property which gives rise to income not treated as foreign personal holding company income by reason of subsection (h) or (i) for the taxable year" before the comma at the end. SEC. 1006. DISCLOSURE OF RETURN INFORAIATION ON INCOME CONTINGENT STUDENT LOANS. Subparagraph (D) of section 6103(1)(13) (relating to disclosure of return information to carry out income contingent repa5mient of student loans) is amended by striking "September 30, 1998" and inserting "September 30, 2003". Subtitle B—Trade Provisions SEC. 1011. EXTENSION OF DUTY-FREE TREATMENT UNDER GENERAL- IZED SYSTEM OF PREFERENCES. (a) IN GENERAL.—Section 505 of the Trade Act of 1974 (19 U.S.C. 2465) is amended by striking "June 30, 1998" and inserting "June 30, 1999". (b) EFFECTIVE DATE.— • 19 USC 2465 (1) IN GENERAL.—The amendments made by this section note. apply to articles entered on or after the date of the enactment of this Act. (2) RETROACTIVE APPLICATION FOR CISRTAIN LIQUIDATIONS AND RELIQUIDATIONS. — (A) GENERAL RULE. — Notwithstanding section 514 of the Tariff Act of 1930 or any other jDrovision of law, and subject to paragraph (3), any entry— (i) of an article to which duty-free treatment under title V of the Trade Act of 1974 would have applied if such entry had been made on July 1, 1998, and such title had been in effect on July 1, 1998, and (ii) that was made— (I) after June 30, 1998, and (II) before the date of enactment of this Act, shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry. (B) ENTRY.—As used in this paragraph, the term "entry" includes a withdrawal from warehouse for consumption. (3) REQUESTS.— Liquidation or reliquidation may be made under paragraph (2) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of enactment of this Act, that contains sufficient information to enable the Customs Service— (A) to locate the entry; or (B) to reconstruct the entry if:it cannot be located. SEC. 1012. TRADE ADJUSTMENT ASSISTANCE. (a) ASSISTANCE FOR WORKERS.—Section 245 of the Trade Act of 1974 (19 U.S.C. 2317) is amended— 59-194O-98 -30:QL3Part4
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