118 STAT. 1182 PUBLIC LAW 108–311—OCT. 4, 2004 SEC. 318. ELIMINATION OF PHASEOUT OF CREDIT FOR QUALIFIED ELECTRIC VEHICLES FOR 2004 AND 2005. (a) IN GENERAL.—Paragraph (2) of section 30(b) is amended to read as follows: ‘‘(2) PHASEOUT.—In the case of any qualified electric vehicle placed in service after December 31, 2005, the credit otherwise allowable under subsection (a) (determined after the application of paragraph (1)) shall be reduced by 75 percent.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to property placed in service after December 31, 2003. SEC. 319. ELIMINATION OF PHASEOUT FOR DEDUCTION FOR CLEAN FUEL VEHICLE PROPERTY FOR 2004 AND 2005. (a) IN GENERAL.—Subparagraph (B) of section 179A(b)(1) is amended to read as follows: ‘‘(B) PHASEOUT.—In the case of any qualified clean fuel vehicle property placed in service after December 31, 2005, the limit otherwise allowable under subparagraph (A) shall be reduced by 75 percent.’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to property placed in service after December 31, 2003. SEC. 320. DISCLOSURES RELATING TO TERRORIST ACTIVITIES. (a) IN GENERAL.—Clause (iv) of section 6103(i)(3)(C) and subparagraph (E) of section 6103(i)(7) are both amended by striking ‘‘December 31, 2003’’ and inserting ‘‘December 31, 2005’’. (b) DISCLOSURE OF TAXPAYER IDENTITY TO LAW ENFORCEMENT AGENCIES INVESTIGATING TERRORISM.—Subparagraph (A) of section 6103(i)(7) is amended by adding at the end the following new clause: ‘‘(v) TAXPAYER IDENTITY.—For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.’’. (c) EFFECTIVE DATES.— (1) IN GENERAL.—The amendments made by subsection (a) shall apply to disclosures on or after the date of the enact ment of this Act. (2) SUBSECTION (b).—The amendment made by subsection (b) shall take effect as if included in section 201 of the Victims of Terrorism Tax Relief Act of 2001. SEC. 321. JOINT REVIEW OF STRATEGIC PLANS AND BUDGET FOR THE INTERNAL REVENUE SERVICE. (a) IN GENERAL.—Paragraph (2) of section 8021(f) (relating to joint reviews) is amended by striking ‘‘2004’’ and inserting ‘‘2005’’. (b) REPORT.—Subparagraph (C) of section 8022(3) (regarding reports) is amended— (1) by striking ‘‘2004’’ and inserting ‘‘2005’’, and (2) by striking ‘‘with respect to—’’ and all that follows and inserting ‘‘with respect to the matters addressed in the joint review referred to in section 8021(f)(2).’’. (c) TIME FOR JOINT REVIEW.—The joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 to be made before June 1, 2004, shall be treated as timely if made before June 1, 2005. Deadline. 26 USC 8021 note. 26 USC 6103 note. 26 USC 179A note. 26 USC 30 note.
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