112 STAT. 2681-887 PUBLIC LAW 105-277—OCT. 21, 1998 (b) AMENDMENT OF 1986 CODE. — Except as otherwise expressly provided, whenever in this division an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TABLE OF CONTENTS.— DIVISION J—REVENUES AND MEDICARE Sec. 1000. Short title; amendment of 1986 Code; table of contents. TITLE I—EXTENSION AND MODIFICATION OF CERTAIN EXPIRING PROVISIONS Subtitle A—Tax Provisions Sec. 1001. Research credit. Sec. 1002. Work opportunity credit. Sec. 1003. Welfare-to-work credit. Sec. 1004. Contributions of stock to private foundations; expanded public inspection of private foundations' annual returns. Sec. 1005. Subpart F exemption for active financing income. Sec. 1006. Disclosure of return information on income contingent student loans. Subtitle B—Trade Provisions Sec. 1011. Extension of duty-free treatment under Generalized System of Pref- erences. Sec. 1012. Trade adjustment assistance. TITLE II—OTHER TAX PROVISIONS Subtitle A—Provisions Relating to Individuals Sec. 2001. Nonrefundable personal credits fully allowed against regular tax liability during 1998. Sec. 2002. 100 percent deduction for health insurance costs of self-employed individuals. Sec. 2003. Modification of estimated tax safe harbors. Subtitle B—Provisions Relating to Farmers Sec. 2011. Income averaging for farmers made permanent. Sec. 2012. Production flexibility contract pa5Tnents. Sec. 2013. 5 -year net operating loss carryback for farming losses. Subtitle C—Miscellaneous Provisions Sec. 2021. Increase in volume cap on private activity bonds. Sec. 2022. Depreciation study. Sec. 2023. Exemption for students employed by State schools, colleges, or universities. TITLE III—REVENUE OFFSETS Sec. 3001. Treatment of certain deductible liquidating distributions of regulated investment companies and real estate investment trusts. Sec. 3002. Inclusion of rotavirus gastroenteritis as a taxable vaccine. Sec. 3003. Clarification and expansion of mathematical error assessment procedures. Sec. 3004. Clarification of definition of specified liability loss. TITLE IV—TECHNICAL CORRECTIONS Sec. 4001. Definitions; coordination with other subtitles. Sec. 4002. Amendments related to Internal Revenue Service Restructuring and Reform Act of 1998. Sec. 4003. Amendments related to Taxpayer Relief Act of 1997. Sec. 4004. Amendments related to Tax Reform Act of 1984. Sec. 4005. Amendments related to Uruguay Round Agreements Act. Sec. 4006. Other amendments. TITLE V—MEDICARE-RELATED PROVISIONS Subtitle A—Home Health Sec. 5101. Increase in per beneficiary limits and per visit payment limits for pay- ment for home health services.
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