PUBLIC LAW 97-448—JAN. 12, 1983 tively, and by inserting after paragraph (1) the following new paragraph: "(2) DISCRIMINATION.—The contributions or benefits provided under the plan shall not discriminate in favor of employees who are officers, owners, or highly compensated, or their dependents." (B) Paragraph (8) of section 129(d) (as redesignated by subparagraph (A)) is amended by striking out "employees who are officers, owners, or highly compensated, or their dependents" and inserting in lieu thereof "employees described in paragraph (2), or their dependents". (C) Paragraph (1) of section 129(d) is amended by striking out "paragraphs (2) through (6)" and inserting in lieu thereof "pargigraphs (2) through (7)".
96 STAT. 23(37
95 Stet. 199. ^" ^°^ ^^^•
(2) CLARIFICATION OF DEDUCTION TO EMPLOYER.—Paragraph (7)
of section 129(e) (relating to disallowance of excluded amounts as credit or deduction) is amended— (A) by striking out "shall be allowed" and inserting in lieu thereof "shall be allowed to the employee", and (B) by striking out "excluded from income" and inserting in lieu thereof "excluded from the gross income of the employee". (f) AMENDMENT RELATED TO SECTION 125.—Paragraph (2) of section 222(c) (defining child with special needs) is amended to read as follows: "(2) CHILD WITH SPECIAL NEEDS.—The term 'child with special needs' means any child determined by the State to be a child described in paragraphs (1) and (2) of section 473(c) of the Social Security Act. (g) AMENDMENT RELATED TO SECTION 126.—Paragraph (4) of section 483(g) (relating to nonresident alien individuals) is amended by striking out "This section" and inserting in lieu thereof "Paragraph (1)".
95 Stat. 20i. 26 USC 222.
95 Stat. 202. ^^ ^^^ '*^^-
SEC. 102. AMENDMENTS RELATED TO TITLE II OF THE ACT.
(a) AMENDMENTS RELATED TO SECTION 201.—
95 Stat. 203.
(1) APPLICATION OF SHORT TAXABLE YEAR RULE TO 15-YEAR REAL
PROPERTY.—Paragraph (5) of section 168(f) (relating to short taxable years) is amended by adding at the end thereof the following new sentence: "In the case of 15-year real property, the first sentence of this paragraph shall not apply to the taxable year in which the property is placed in service or disposed of." (2) ADJUSTMENTS TO BASIS IN THE CASE OF CERTAIN TRANS-
FERS.—Subparagraph (B) of section 168(d)(2) (relating to adjustment to basis) is amended by striking out "subsection (fK7)" and inserting in lieu thereof "paragraph (7) or (10) of subsection (f)". (3) CHANGES IN USE.—Subsection (f) of section 168 (relating to special rules for application of section) is amended by adding at the end thereof the following new paragraph: "(13) CHANGES IN USE.—The Secretary shall, by regulation, provide for the method of determining the deduction ^lowable under subsection (a) with respect to any property for ariy taxable year (and for succeeding taxable years) during which such property changes status under this section but continues to be held by the same person." (4) QUALIFIED COAL UTIUZATION PROPERTY.—
26 USC 168.
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