Page:United States Statutes at Large Volume 119.djvu/2656

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[119 STAT. 2638]
PUBLIC LAW 109-000—MMMM. DD, 2005
[119 STAT. 2638]

119 STAT. 2638

Ante, p. 1036.

26 USC 50.

Repeal. Ante, p. 1038. Repeal. Ante, p. 1049.

29 USC 1082.

VerDate 14-DEC-2004

07:21 Oct 30, 2006

PUBLIC LAW 109–135—DEC. 21, 2005

(2) in paragraph (2)(C), by striking ‘‘subsection (g)’’ and inserting ‘‘subsection (f)’’. (m) Paragraph (1) of section 48(a), as amended by section 1336 of the Energy Policy Act of 2005, is amended by striking ‘‘paragraph (1)(B) or (2)(B) of subsection (d)’’ and inserting ‘‘paragraphs (1)(B) and (2)(B) of subsection (c)’’. (n) Subparagraph (A) of section 48(a)(3) is amended— (1) by redesignating clause (iii) (relating to qualified fuel cell property or qualified microturbine property), as added by section 1336 of the Energy Policy Act of 2005, as clause (iv) and by moving such clause to the end of such subparagraph, and (2) by striking ‘‘or’’ at the end of clause (ii). (o) Subparagraph (E) of section 50(a)(2) is amended by striking ‘‘section 48(a)(5)’’ and inserting ‘‘section 48(b)’’. (p)(1) Paragraph (3) of section 55(c) is amended by inserting ‘‘30B(g)(2), 30C(d)(2),’’ after ‘‘30(b)(3),’’. (2) Section 1341(b)(3) of the Energy Policy Act of 2005 is repealed. (3) Section 1342(b)(3) of the Energy Policy Act of 2005 is repealed. (q)(1) Subsection (a) of section 62 is amended— (A) by redesignating paragraph (19) (relating to costs involving discrimination suits, etc.), as added by section 703 of the American Jobs Creation Act of 2004, as paragraph (20), and (B) by moving such paragraph after paragraph (19) (relating to health savings accounts). (2) Subsection (e) of section 62 is amended by striking ‘‘subsection (a)(19)’’ and inserting ‘‘subsection (a)(20)’’. (r) Paragraph (3) of section 167(f) is amended by striking ‘‘section 197(e)(7)’’ and inserting ‘‘section 197(e)(6)’’. (s) Subparagraph (D) of section 168(i)(15) is amended by striking ‘‘This paragraph shall not apply to’’ and inserting ‘‘Such term shall not include’’. (t) Paragraph (2) of section 221(d) is amended by striking ‘‘this Act’’ and inserting ‘‘the Taxpayer Relief Act of 1997’’. (u) Paragraph (8) of section 318(b) is amended by striking ‘‘section 6038(d)(2)’’ and inserting ‘‘section 6038(e)(2)’’. (v) Subparagraph (B) of section 332(d)(1) is amended by striking ‘‘distribution to which section 301 applies’’ and inserting ‘‘distribution of property to which section 301 applies’’. (w) Subparagraph (B) of section 403(b)(9) is amended by inserting ‘‘or’’ before ‘‘a convention’’. (x)(1) Clause (i) of section 412(m)(4)(B) is amended by striking ‘‘subsection (c)’’ and inserting ‘‘subsection (d)’’. (2) Clause (i) of section 302(e)(4)(B) of the Employee Retirement Income Security Act of 1974 is amended by striking ‘‘subsection (c)’’ and inserting ‘‘subsection (d)’’. (y) Paragraph (1) of section 415(l) is amended by striking ‘‘individual medical account’’ and inserting ‘‘individual medical benefit account’’. (z) The matter following clause (iv) of section 415(n)(3)(C) is amended by striking ‘‘clauses’’ and inserting ‘‘clause’’. (aa) Subparagraph (C) of section 461(i)(3) is amended by striking ‘‘section 6662(d)(2)(C)(iii)’’ and inserting ‘‘section 6662(d)(2)(C)(ii)’’.

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