118 STAT. 1188 PUBLIC LAW 108–311—OCT. 4, 2004 (2) by inserting ‘‘(other than sections 4005, 4010, 4011, and 4043)’’ after ‘‘subsections’’. (e) AMENDMENT RELATED TO SECTION 411 OF THE ACT.— Subparagraph (B) of section 411(c)(2) of the Job Creation and Worker Assistance Act of 2002 is amended by striking ‘‘Paragraph (2)’’ and inserting ‘‘Paragraph (1)’’. (f) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of the Job Creation and Worker Assistance Act of 2002 to which they relate. SEC. 404. AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001. (a) AMENDMENT RELATED TO SECTION 401 OF THE ACT.—Clause (i) of section 530(d)(2)(C) is amended by striking ‘‘higher’’ after ‘‘qualified’’. (b) AMENDMENTS RELATED TO SECTION 611 OF THE ACT.— (1) Paragraph (3) of section 45A(c) is amended by inserting ‘‘, except that the base period taken into account for purposes of such adjustment shall be the calendar quarter beginning October 1, 1993’’ before the period at the end. (2) Subparagraph (A) of section 415(d)(4) is amended by adding at the end the following new sentence: ‘‘This subpara graph shall also apply for purposes of any provision of this title that provides for adjustments in accordance with the method contained in this subsection, except to the extent pro vided in such provision.’’. (c) AMENDMENT RELATED TO SECTION 614 OF THE ACT.—Clause (ii) of section 4972(c)(6)(A) is amended to read as follows: ‘‘(ii) the amount of contributions described in sec tion 401(m)(4)(A), or’’. (d) AMENDMENT RELATED TO SECTION 637 OF THE ACT.—Clause (i) of section 408(p)(6)(A) is amended by adding at the end the following new sentence: ‘‘For purposes of the preceding sentence, amounts described in section 6051(a)(3) shall be determined without regard to section 3401(a)(3).’’. (e) AMENDMENT RELATED TO SECTION 641 OF THE ACT.— Subparagraph (B) of section 403(a)(4) is amended to read as follows: ‘‘(B) CERTAIN RULES MADE APPLICABLE.—The rules of paragraphs (2) through (7) and (9) of section 402(c) and section 402(f) shall apply for purposes of subparagraph (A).’’. (f) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 to which they relate. SEC. 405. AMENDMENTS RELATED TO COMMUNITY RENEWAL TAX RELIEF ACT OF 2000. (a) AMENDMENTS RELATED TO SECTION 401 OF THE ACT.— (1) Subsection (c) of section 1234B is amended by adding at the end the following new sentence: ‘‘The Secretary may prescribe regulations regarding the status of contracts the values of which are determined directly or indirectly by ref erence to any index which becomes (or ceases to be) a narrow based security index (as defined for purposes of section 1256(g)(6)).’’. (2) Paragraph (6) of section 1256(g) is amended by adding at the end the following new sentence: ‘‘The Secretary may 26 USC 1256. 26 USC 1234B. 26 USC 45A note. 26 USC 403. 26 USC 408. 26 USC 4972. 26 USC 415. 26 USC 45A. 26 USC 530. 26 USC 56 note. 26 USC 137.
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