118 STAT. 1192 PUBLIC LAW 108–311—OCT. 4, 2004 (14) The table contained in section 411(a)(12)(B) is amended by striking the last line and inserting the following: ‘‘6 or more ................................................................................... 100.’’. (15) Paragraph (7) of section 414(q) is amended by striking ‘‘section’’ and inserting ‘‘subsection’’. (16) Subparagraph (A) of section 416(i)(1) is amended in the matter following clause (iii) by striking ‘‘in the case of plan years’’ and inserting ‘‘In the case of plan years’’. (17) Subparagraph (C) of section 415(c)(7) is amended by striking ‘‘subparagraph (D)’’ and inserting ‘‘subparagraph (B)’’. (18) The item relating to section 1234B in the table of sections for part IV of subchapter P of chapter 1 is amended to read as follows: ‘‘Sec. 1234B. Gains or losses from securities futures contracts.’’. (19) Subsection (h) of section 1296 is amended by striking ‘‘paragraphs (2) and (3) of section 851(b)’’ and inserting ‘‘section 851(b)(2)’’. (20) The table of sections for part II of subchapter A of chapter 11 is amended by inserting after the item relating to section 2010 the following new item: ‘‘Sec. 2011. Credit for State death taxes.’’. (21) The table of sections for subchapter A of chapter 13 is amended by inserting after the item relating to section 2603 the following new item: ‘‘Sec. 2604. Credit for certain State taxes.’’. (22) Subsection (c) of section 4973 is amended by striking ‘‘subsection (a)(2)’’ and inserting ‘‘subsection (a)(3)’’. (23) Paragraph (2) of section 4978(a) is amended by striking ‘‘60 percent’’ and inserting ‘‘(60 percent’’. (24) Paragraph (4) of section 6103(p) is amended by striking ‘‘subsection (l)(16) or (17)’’ each place it appears and inserting ‘‘subsection (l)(16) or (18)’’. (b) OTHER LAWS.— (1) Subsection (c) of section 156 of the Community Renewal Tax Relief Act of 2000 (114 Stat. 2763A–623) is amended in the first sentence by inserting ‘‘than’’ after ‘‘not later’’. (2) Paragraph (6) of section 1(a) of Public Law 107–22 shall be applied by substituting ‘‘part VIII’’ for ‘‘part VII’’ in such paragraph. (3) Subparagraph (A) of section 1(b)(3) of Public Law 107– 22 shall be applied by substituting ‘‘EDUCATIONAL’’ for ‘‘EDU CATION’’ in the matter preceding subparagraph (A) in such section. (4) Paragraph (1) of section 204(e) of the Railroad Retire ment and Survivors’ Improvement Act of 2001 shall be applied by substituting ‘‘Section 24(d)(2)(A)(iii)’’ for ‘‘Section 24(d)(3)(A)(iii)’’ in such paragraph. (5) Paragraph (2) of section 412(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall be applied by substituting ‘‘Section 221(f)(1)’’ for ‘‘Section 221(g)(1)’’ in such paragraph. (6) Subsection (b) of section 531 of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall be applied by substituting ‘‘section’’ for ‘‘subsection’’ in such subsection. 26 USC 2011 note. 26 USC 221. 26 USC 24. 26 USC 72. 26 USC 1400E note. Applicability.
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