112 STAT. 2681-905 PUBLIC LAW 105-277—OCT. 21, 1998 All other parts of such estimate required by such section 252(d)(2) shall be made pursuant to the requirements of such section 252(d)(2)(B). SEC. 3002. INCLUSION OF ROTAVIRUS GASTROENTERITIS AS A TAX- ABLE VACCINE. (a) IN GENERAL. —Paragraph (1) of section 4132(a) (defining taxable vaccine) is amended by adding at the end the following new subparagraph: "(K) Any vaccine against rotavirus gastroenteritis.". 26 USC 4132 (b) EFFECTIVE DATE. — note. (1) SALES. —The amendment made by this section shall apply to sales after the date of the enactment of this Act. (2) DELIVERIES.—For purposes of paragraph (1), in the case of sales on or before the date of the enactment of this Act for which delivery is made after such date, the delivery date shall be considered the sale date. SEC. 3003. CLARIFICATION AND EXPANSION OF MATHEMATICAL ERROR ASSESSMENT PROCEDURES. (a) TIN DEEMED INCORRECT IF INFORMATION ON RETURN DIF- FERS WITH AGENCY RECORDS. — Paragraph (2) of section 6213(g) (defining mathematical or clerical error) is amended by adding at the end the following flush sentence: "A taxpayer shall be treated as having omitted a correct TIN for purposes of the preceding sentence if information provided by the taxpayer on the return with respect to the individual whose TIN was provided differs from the information the Secretary obtains from the person issuing the TIN.". (b) EXPANSION OF MATHEMATICAL ERROR PROCEDURES TO CASES WHERE TIN ESTABLISHES INDIVIDUAL NOT ELIGIBLE FOR TAX CREDIT. —Paragraph (2) of section 6213(g) is amended by striking "and" at the end of subparagraph (J), by striking the period at the end of the subparagraph (K) and inserting ", and", and by inserting after subparagraph (K) the following new subparagraph: "(L) the inclusion on a return of a TIN required to be included on the return under section 21, 24, or 32 if— "(i) such TIN is of an individual whose age affects the amount of the credit under such section, and "(ii) the computation of the credit on the return reflects the treatment of such individual as being of an age different from the individual's age based on such TIN.". 26 USC 6213 (c) EFFECTIVE DATE. —The amendments made by this section note. shall apply to teixable years ending after the date of the enactment of this Act. SEC. 3004. CLARIFICATION OF DEFINITION OF SPECIFIED LIABILITY LOSS. (a) IN GENERAL. —Subparagraph (B) of section 172(f)(1) (defining specified liability loss) is amended to read as follows: "(B)(i) Any amount allowable as a deduction under this chapter (other than section 468(a)(1) or 468A(a)) which is in satisfaction of a liability under a Federal or State law requiring— "(I) the reclamation of land,
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