113 STAT. 1918 PUBLIC LAW 106-170—DEC. 17, 1999 Deadline. Deadline. Tax Relief Extension Act of 1999. SEC. 413. DELAY OF EFFECTIVE DATE OF ORGAN PROCUREMENT AND TRANSPLANTATION NETWORK FINAL RULE. (a) IN GENERAL.— The final rule entitled "Organ Procurement and Transplantation Network", promulgated by the Secretary of Health and Human Services on April 2, 1998 (63 Fed. Reg. 16295 et seq.) (relating to part 121 of title 42, Code of Federal Regulations), together with the amendments to such rules promulgated on October 20, 1999 (64 Fed. Reg. 56649 et seq.) shall not become effective before the expiration of the 90-day period beginning on the date of the enactment of this Act. (b) NOTICE AND REVIEW.— For purposes of subsection (a): (1) Not later than 3 days after the date of the enactment of this Act, the Secretary of Health and Human Services (referred to in this subsection as the "Secretary") shall publish in the Federal Register a notice providing that the period within which comments on the final rule may be submitted to the Secretary is 60 days after the date of such publication of the notice. (2) Not later than 21 days after the expiration of such 60-day period, the Secretary shall complete the review of the comments submitted pursuant to paragraph (1) and shall amend the final rule with any revisions appropriate according to the review by the Secretary of such comments. The final rule may be in the form of amendments to the rule referred to in subsection (a) that was promulgated on April 2, 1998, and in the form of amendments to the rule referred to in such subsection that was promulgated on October 20, 1999. TITLE V—TAX RELIEF EXTENSION ACT OF 1999 26 USC 1 note. SEC. 500. SHORT TITLE OF TITLE. 1999' This title may be cited as the "Tax Relief Extension Act of Subtitle A—Extensions SEC. 501. ALLOWANCE OF NONREFUNDABLE PERSONAL CREDITS AGAINST REGULAR AND MINIMUM TAX LIABILITY. (a) IN GENERAL.— Subsection (a) of section 26 of the Internal 26 USC 26. Revenue Code of 1986 (relating to limitation based on amount of tax) is amended to read as follows: "(a) LIMITATION BASED ON AMOUNT OF TAX. — "(1) IN GENERAL.— The aggregate amount of credits allowed by this subpart for the taxable year shall not exceed the excess (if any) of— "(A) the taxpayer's regular tax liability for the teixable year, over "(B) the tentative minimum tax for the taxable year (determined without regard to the alternative minimum tax foreign tax credit). For purposes of subparagraph (B), the taxpayer's tentative minimum tax for any taxable year beginning during 1999 shall be treated as being zero.".