PUBLIC LAW 98-369—JULY 18, 1984 (J) Property is described in this subparagraph if such property is used by a tax-exempt entity as an international trade center, and (i) prior to 1982, an environmental impact study for such property was completed; (ii) on June 24, 1981, a developer made a written commitment to provide one-third of the financing for the development of such property; and (iii) on October 20, 1983, such developer was approved by the Board of Directors of the tax-exempt entity. (K) Property is described in this subparagraph if such property is used by university of osteopathic medicine and health sciences, and on or before December 31, 1983, the Board of Trustees of such university approved the construction of such property. (L) Property is described in this subparagraph if such property is used by a tax-exempt entity, and— (i) such use is pursuant to a lease with a taxpayer which placed substantial improvements in service; (ii) on May 23, 1983, there existed architectural plans and specifications (within the meaning of sec. 48(g)(l)(C)(ii) of the Internal Revenue Code of 1954); and (iii) prior to May 23, 1983, at least 10 percent of the total cost of such improvements was actually paid or incurred. (M) Property is described in this subparagraph if such property is used as a convention center and on June 2, 1983, the City Council of the city in which the center is located provided for over $6 million for the project. (18)
98 STAT. 529
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ML IBU iS
SPECIAL RULE FOR AMENDMENT MADE BY SUBSECTION
(c)(1).— (A) IN GENERAL.—The amendment made by subsection (c)(1) shall not apply to property— (i) leased by the taxpayer on or before November 1, 1983, or (ii) leased by the taxpayer after November 1, 1983, if on or before such date the taxpayer entered into a written binding contract requiring the taxpayer to lease such property. (B) LIMITATION.—Subparagraph (A) shall apply to the amendment made by subsection (c)(1) only to the extent such amendment relates to property described in subclause (II), (III), or (IV) of section 168(j)(3)(B)(ii) of the Internal Revenue Code of 1954 (as added by this section). (19) SPECIAL CONTRACTS.—
RULE
FOR
CERTAIN
ENERGY
MANAGEMENT
(A) IN GENERAL.—The amendments made by subsection (e) shall not apply to property used pursuant to an energy management contract that was entered into prior to May 1, 1984. (B) DEFINITION OF ENERGY MANAGEMENT CONTRACT.—For
purposes of subparagraph (A), the term "energy management contract" means a contract for the providing of energy conservation or energy management services. (20) DEFINITIONS.—For purposes of this subsection— (A) TAX-EXEMPT ENTITY.—The term "tax-exempt entity" has the same meaning as when used in section 168(j) of the
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3 Part 1
Ante, p. 509.
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