118 STAT. 1178 PUBLIC LAW 108–311—OCT. 4, 2004 (19) Section 220(d)(2)(A) is amended by inserting ‘‘, deter mined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ after ‘‘section 152’’. (20) Section 221(d)(4) is amended by inserting ‘‘(determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof)’’ after ‘‘section 152’’. (21) Section 529(e)(2)(B) is amended by striking ‘‘para graphs (1) through (8) of section 152(a)’’ and inserting ‘‘subpara graphs (A) through (G) of section 152(d)(2)’’. (22) Section 2032A(c)(7)(D) is amended by striking ‘‘section 151(c)(4)’’ and inserting ‘‘section 152(f)(2)’’. (23) Section 2057(d)(2)(B) is amended by inserting ‘‘, deter mined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof’’ after ‘‘section 152’’. (24) Section 7701(a)(17) is amended by striking ‘‘152(b)(4), 682,’’ and inserting ‘‘682’’. (25) Section 7702B(f)(2)(C)(iii) is amended by striking ‘‘paragraphs (1) through (8) of section 152(a)’’ and inserting ‘‘subparagraphs (A) through (G) of section 152(d)(2)’’. (26) Section 7703(b)(1) is amended— (A) by striking ‘‘151(c)(3)’’ and inserting ‘‘152(f)(1)’’, and (B) by striking ‘‘paragraph (2) or (4) of’’. SEC. 208. EFFECTIVE DATE. The amendments made by this title shall apply to taxable years beginning after December 31, 2004. TITLE III—EXTENSIONS OF CERTAIN EXPIRING PROVISIONS SEC. 301. RESEARCH CREDIT. (a) EXTENSION.— (1) IN GENERAL.—Section 41(h)(1)(B) (relating to termi nation) is amended by striking ‘‘June 30, 2004’’ and inserting ‘‘December 31, 2005’’. (2) CONFORMING AMENDMENT.—Section 45C(b)(1)(D) is amended by striking ‘‘June 30, 2004’’ and inserting ‘‘December 31, 2005’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to amounts paid or incurred after June 30, 2004. SEC. 302. PARITY IN THE APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS. (a) IN GENERAL.—Section 9812(f) is amended— (1) by striking ‘‘and’’ at the end of paragraph (1), and (2) by striking paragraph (2) and inserting the following new paragraphs: ‘‘(2) on or after January 1, 2004, and before the date of the enactment of the Working Families Tax Relief Act of 2004, and ‘‘(3) after December 31, 2005.’’. (b) ERISA.—Section 712(f) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1185a(f)) is amended by striking ‘‘on or after December 31, 2004’’ and inserting ‘‘after December 31, 2005’’. 26 USC 41 note. 26 USC 2 note. 26 USC 7702.
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