118 STAT. 1466 PUBLIC LAW 108–357—OCT. 22, 2004 (3) The table of sections for subpart D of part IV of sub chapter A of chapter 1 is amended by adding after the item relating to section 40 the following new item: ‘‘Sec. 40A. Biodiesel used as fuel.’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to fuel produced, and sold or used, after December 31, 2004, in taxable years ending after such date. SEC. 303. INFORMATION REPORTING FOR PERSONS CLAIMING CER TAIN TAX BENEFITS. (a) IN GENERAL.—Subpart C of part III of subchapter A of chapter 32 is amended by adding at the end the following new section: ‘‘SEC. 4104. INFORMATION REPORTING FOR PERSONS CLAIMING CER TAIN TAX BENEFITS. ‘‘(a) IN GENERAL.—The Secretary shall require any person claiming tax benefits— ‘‘(1) under the provisions of section 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and ‘‘(2) under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Sec retary may prescribe). ‘‘(b) CONTENTS OF RETURN.—Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits. ‘‘(c) ENFORCEMENT.—With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.’’. (b) CONFORMING AMENDMENT.—The table of sections for sub part C of part III of subchapter A of chapter 32 is amended by adding at the end the following new item: ‘‘Sec. 4104. Information reporting for persons claiming certain tax benefits.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on January 1, 2005. Subtitle B—Agricultural Incentives SEC. 311. SPECIAL RULES FOR LIVESTOCK SOLD ON ACCOUNT OF WEATHER RELATED CONDITIONS. (a) REPLACEMENT OF LIVESTOCK WITH OTHER FARM PROP ERTY.—Subsection (f) of section 1033 (relating to involuntary conver sions) is amended— (1) by inserting ‘‘drought, flood, or other weather related conditions, or’’ after ‘‘because of’’, (2) by inserting ‘‘in the case of soil contamination or other environmental contamination’’ after ‘‘including real property’’, and (3) by striking ‘‘WHERE THERE HAS BEEN ENVIRONMENTAL CONTAMINATION’’ in the heading and inserting ‘‘IN CERTAIN CASES’’. 26 USC 4104 note. Applicability. 26 USC 38 note.
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