109 STAT. 944 PUBLIC LAW 104-88—DEC. 29, 1995 railroad corporations providing transportation subject to subchapter I of chapter 105'* and inserting in lieu thereof "rail carriers subject to part A of subtitle IV". 26 USC 354. (c) SECTION 354.— Section 354(c) of such Code is amended by striking "or approved by the Interstate Commerce Commission under subchapter IV of chapter 113 of title 49,". 26 USC 3231. (d) SECTION 3231. —Section 3231 of such Code is amended— (1) in subsection (a) by striking "Interstate Commerce Commission" and inserting in lieu thereof "Surface Transportation Board"; and (2) in subsection (g) by striking "an express carrier, sleeping car carrier, or rail carrier providing transportation subject to subchapter I of chapter 105" and inserting in lieu thereof "a rail carrier subject to part A of subtitle IV". 26 USC 7701. (e) SECTION 7701.— Section 7701(a) of such Code is amended— (1) in paragraph (33)(B) by striking "Federal Power Commission" and inserting in lieu thereof "Federal Energy Regulatory Commission"; (2) in paragraph (33)(C)(i) by striking "Interstate Commerce Commission" and inserting in lieu thereof "Surface Transportation Board"; (3) in paragraph (33)(C)(ii) by striking "Interstate Commerce Commission" and inserting in lieu thereof "Federal Energy Regulatory Commission"; (4) in paragraph (33)(F) by striking "common carrier" and all that follows through "1933" and inserting in lieu thereof "a water carrier subject to jurisdiction under subchapter II of chapter 135 of title 49"; (5) in paragraph (33)(G) by striking "railroad corporation subject to subchapter I of chapter 105" and inserting in lieu thereof "rail carrier subject to part A of subtitle IV"; and (6) in paragraph (33)(H) by striking "subchapter I of chapter 105" and inserting in lieu thereof "part A of subtitle IV'. SEC. 305. TITLE 28 AMENDMENTS. (a) CHAPTER 85.— Chapter 85 of title 28, United States Code, is amended— (1) in the section heading to section 1336 by striking "Interstate Commerce Commission's" and inserting in lieu thereof "Surface Transportation Board's"; (2) in section 1336 by striking "Interstate Commerce Commission" each place it appears and inserting in lieu thereof "Surface Transportation Board"; (3) in section 1337 by striking "11707" each place it appears and inserting in lieu thereof "11706 or 14706"; and (4) in the item relating to section 1336 of the table of sections by striking "Interstate Commerce Commission's" and inserting in lieu thereof "Surface Transportation Board's". (b) SECTION 1445. —Section 1445(b) of such title is amended— (1) by striking "common"; and (2) by striking "11707" and inserting in lieu thereof "11706 or 14706". (c) CHAPTER 157 AMENDMENTS.— (1) IN GENERAL.— Chapter 157 of such title is amended— (A) by striking "INTERSTATE COMMERCE COMMISSION" in the chapter heading and inserting in lieu thereof "SURFACE TRANSPORTATION BOARD";
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