PUBLIC LAW 106-554—APPENDIX G 114 STAT. 2763A-635 "(i) the deduction under this section, "^ "(ii) the credit under section 24 (relating to child tax credit), and "(iii) whether an individual is a surviving spouse or a head of a household (such terms are defined in section 2). "(C) COMPARABLE TREATMENT FOR EARNED INCOME CREDIT.— For purposes of section 32, an individual— "(i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such individual or the taxpayer, and "(ii) who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of the kidnapping, shall be treated as meeting the requirement of section 32(c)(3)(A)(ii) with respect to a taxpayer for all taxable years ending during the period that the individual is kidnapped. "(D) TERMINATION OF TREATMENT.— Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the taxpayer beginning after the calendar year in which there is a determination that the child is dead (or, if earlier, in which the child would have attained age 18).". (b) EFFECTIVE DATE.— The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act. SEC. 307. AMENDMENTS TO STATUTES REFERENCING YIELD ON 52- WEEK TREASURY BILLS. (a) AMENDMENT TO THE ACT OF FEBRUARY 26, 1931.—Section 6 of the Act of February 26, 1931 (40 U.S.C. 258e-l) (relating to the interest rate on compensation owed for takings of property) is amended— (1) in paragraph (1), by striking "the coupon issue yield equivalent (as determined by the Secretary of the Treasury) of the average accepted auction price for the last auction of 52 week United States Treasury bills settled immediately before" and inserting "the weekly average 1-year constant maturity Treasury yield, as published by the Board of Governors of the Federal Reserve System, for the calendar week preceding"; and (2) in paragraph (2), by striking "the coupon issue yield equivalent (as determined by the Secretary of the Treasury) of the average accepted auction price for the last auction of 52 week United States Treasury bills settled immediately before" and inserting "the weekly average 1-year constant maturity Treasury yield, as published by the Board of Governors of the Federal Reserve System, for the calendar week preceding". (b) AMENDMENT TO TITLE 18, UNITED STATES CODE.— Section 3612(f)(2)(B) of title 18, United States Code (relating to the interest rate on impaid criminal fines and penalties of more than $2,500) is amended by striking "the coupon issue yield equivalent (as determined by the Secretary of the Treasury) of the average accepted auction price for the last auction of fifty-two week United States
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