118 STAT. 1179 PUBLIC LAW 108–311—OCT. 4, 2004 (c) PHSA.—Section 2705(f) of the Public Health Service Act (42 U.S.C. 300gg 5(f)) is amended by striking ‘‘on or after December 31, 2004’’ and inserting ‘‘after December 31, 2005’’. (d) EFFECTIVE DATES.—The amendments made by this section shall take effect on the date of the enactment of this Act. SEC. 303. WORK OPPORTUNITY CREDIT AND WELFARE TO WORK CREDIT. (a) EXTENSION OF CREDIT.— (1) IN GENERAL.—Section 51(c)(4) is amended by striking ‘‘December 31, 2003’’ and inserting ‘‘December 31, 2005’’. (2) LONG TERM FAMILY ASSISTANCE RECIPIENTS.—Section 51A(f) is amended by striking ‘‘December 31, 2003’’ and inserting ‘‘December 31, 2005’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2003. SEC. 304. QUALIFIED ZONE ACADEMY BONDS. (a) IN GENERAL.—Paragraph (1) of section 1397E(e) is amended by striking ‘‘and 2003’’ and inserting ‘‘2003, 2004, and 2005’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to obligations issued after December 31, 2003. SEC. 305. COVER OVER OF TAX ON DISTILLED SPIRITS. (a) IN GENERAL.—Paragraph (1) of section 7652(f) is amended by striking ‘‘January 1, 2004’’ and inserting ‘‘January 1, 2006’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to articles brought into the United States after December 31, 2003. SEC. 306. DEDUCTION FOR CORPORATE DONATIONS OF SCIENTIFIC PROPERTY AND COMPUTER TECHNOLOGY. (a) IN GENERAL.—Section 170(e)(6)(G) is amended by striking ‘‘2003’’ and inserting ‘‘2005’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2003. SEC. 307. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS. (a) IN GENERAL.—Subparagraph (D) of section 62(a)(2) is amended by striking ‘‘or 2003’’ and inserting ‘‘, 2003, 2004, or 2005’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to expenses paid or incurred in taxable years beginning after December 31, 2003. SEC. 308. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS. (a) EXTENSION OF TERMINATION DATE.—Subsection (h) of sec tion 198 is amended by striking ‘‘December 31, 2003’’ and inserting ‘‘December 31, 2005’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to expenditures paid or incurred after December 31, 2003. SEC. 309. CERTAIN NEW YORK LIBERTY ZONE BENEFITS. (a) EXTENSION OF TAX EXEMPT BOND FINANCING.—Subpara graph (D) of section 1400L(d)(2) is amended by striking ‘‘2005’’ and inserting ‘‘2010’’. 26 USC 198 note. 26 USC 62 note. 26 USC 170 note. 26 USC 7652 note. 26 USC 1397E note. 26 USC 1397. 26 USC 51 note. 26 USC 9812 note.
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