Ill STAT. 1090 PUBLIC LAW 105-34—AUG. 5, 1997 (B) Section 403(b)(1)(A) is amended by striking "or" at the end of clause (i), by inserting "or" at the end of clause (ii), and by adding at the end the following new clause: "(iii) for the minister described in section 414(e)(5)(A) by the minister or by an employer,". (7) AMENDMENT RELATED TO SECTION 1462.—The paragraph (7) of section 414(q) added by section 1462 of the Small Business Job Protection Act of 1996 is redesignated as paragraph (9). (e) AMENDMENT RELATED TO SUBTITLE E. — Subparagraph (A) of section 956(b)(1) is amended by inserting "to the extent such amount was accumulated in prior taxable years" after "section 316(a)(1)". (f) AMENDMENTS RELATED TO SUBTITLE F.— (1) AMENDMENTS RELATED TO SECTION leoi. — (A) The heading of section 30A is amended to read as follows: "SEC. 30A. PUERTO RICO ECONOMIC ACTIVITY CREDIT.". (B) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended in the item relating to section 30A by striking "Puerto Rican" and inserting "Puerto Rico". (C) Paragraph (1) of section 55(c) is amended by striking "Puerto Rican" and inserting "Puerto Rico". (2) AMENDMENTS RELATED TO SECTION leoe.— (A) Clause (ii) of section 9503(c)(2)(A) is amended by striking "(or with respect to qualified diesel-powered highway vehicles purchased before January 1, 1999)". (B) Subparagraph (A) of section 9503(e)(5) is amended by striking "; except that" and all that follows and inserting a period. (3) AMENDMENTS RELATED TO SECTION I607. — (A) Subsection (f) of section 4001 (relating to phasedown of tax on luxury passenger automobiles) is amended— (i) by inserting "and section 4003(a)" after "subsection (a)", and (ii) by inserting ", each place it appears," before "the percentage". (B) Subsection (g) of section 4001 (relating to termination) is amended by striking "tax imposed by this section" and inserting "taxes imposed by this section and section 4003" and by striking "or use" and inserting ", use, or installation". Applicability. (C) The amendments made by this paragraph shall 26 USC 4001 apply to sales after the date of the enactment of this Act. (4) AMENDMENTS RELATED TO SECTION leoe.— (A) Subsection (1) of section 4041 is amended— (i) by inserting "or a fixed-wing aircraft" after "helicopter", and (ii) in the heading, by striking "HELICOPTER". (B) The last sentence of section 4041(a)(2) is amended by striking "section 4081(a)(2)(A)" and inserting "section 4081(a)(2)(A)(i)". note.
�
