113 STAT. 1924 PUBLIC LAW 106-170—DEC. 17, 1999 26 USC 1397E. 26 USC 1400e. 26 USC 198. 26 USC 7652. Applicability. 26 USC 7652 note. (II) before the date of the enactment of this Act, shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry. (B) ENTRY.—As used in this paragraph, the term "entry" includes a withdrawal from warehouse for consumption. (3) REQUESTS. —L iquidation or reliquidation may be made under paragraph (2) with respect to an entry only if a request therefore is filed with the Customs Service, within 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Customs Service— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located. SEC. 509. EXTENSION OF CREDIT FOR HOLDERS OF QUALIFIED ZONE ACADEMY BONDS. (a) IN GENERAL.—Section 1397E(e)(l) of the Internal Revenue Code of 1986 (relating to national limitation) is amended by striking "and 1999" and inserting ", 1999, 2000, and 2001". (b) LIMITATION ON CARRYOVER PERIODS. — Paragraph (4) of section 1397E(e) of such Code is amended by adding at the end the following flush sentences: "Any carrj^orward of a limitation amount may be carried only to the first 2 years (3 years for carr3^orwards from 1998 or 1999) following the unused limitation year. For purposes of the preceding sentence, a limitation amount shall be treated as used on a first-in first-out basis.". SEC. 510. EXTENSION OF FIRST-TIME HOMEBUYER CREDIT FOR DIS- TRICT OF COLUMBIA. Section 1400C(i) of the Internal Revenue Code of 1986 is amended by striking "2001" and inserting "2002". SEC. 511. EXTENSION OF EXPENSING OF ENVIRONMENTAL REMEDI- ATION COSTS. Section 198(h) of the Internal Revenue Code of 1986 is amended by striking "2000" and inserting "2001". SEC. 512. TEMPORARY INCREASE IN AMOUNT OF RUM EXCISE TAX COVERED OVER TO PUERTO RICO AND VIRGIN ISLANDS. (a) IN GENERAL.—Section 7652(f)(1) of the Internal Revenue Code of 1986 (relating to limitation on cover over of tax on distilled spirits) is amended to read as follows: "(1) $10.50 ($13.25 in the case of distilled spirits brought into the United States after June 30, 1999, and before January 1, 2002), or". (b) SPECIAL COVER OVER TRANSFER RULES. —Notwithstanding section 7652 of the Internal Revenue Code of 1986, the following rules shall apply with respect to any transfer before October 1, 2000, of amounts relating to the increase in the cover over of taxes by reason of the amendment made by subsection (a): (1) INITIAL TRANSFER OF INCREMENTAL INCREASE IN COVER OVER. —The Secretary of the Treasury shall, within 15 days after the date of the enactment of this Act, transfer an amount equal to the lesser of—
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