119 STAT. 2610
PUBLIC LAW 109–135—DEC. 21, 2005
TITLE IV—TECHNICALS Tax Technical Corrections Act of 2005. 26 USC 1 note.
Subtitle A—Tax Technicals SEC. 401. SHORT TITLE.
This subtitle may be cited as the ‘‘Tax Technical Corrections Act of 2005’’. SEC. 402. AMENDMENTS RELATED TO ENERGY POLICY ACT OF 2005. Repeal. 26 USC 1081–1083.
Ante, p. 991.
VerDate 14-DEC-2004
07:21 Oct 30, 2006
(a) AMENDMENTS RELATED TO SECTION 1263.— (1) Part VI of subchapter O of chapter 1 is repealed. (2) Section 1223 is amended by striking paragraph (3) and by redesignating paragraphs (4) through (16) as paragraphs (3) through (15), respectively. (3) Section 121(g) is amended by striking ‘‘1223(7)’’ and inserting ‘‘1223(6)’’. (4) Section 246(c)(3)(B) is amended by striking ‘‘paragraph (4) of section 1223’’ and inserting ‘‘paragraph (3) of section 1223’’. (5) Section 247(b)(2)(D) is amended by inserting ‘‘as in effect before its repeal’’ after ‘‘part VI of subchapter O’’. (6)(A) Section 1245(b) is amended by striking paragraph (5) and redesignating paragraphs (6) through (9) as paragraphs (5) through (8), respectively. (B) Section 1245(b)(3) is amended by striking ‘‘paragraph (7)’’ and inserting ‘‘paragraph (6)’’. (7)(A) Section 1250(d) is amended by striking paragraph (5) and redesignating paragraphs (6) through (8) as paragraphs (5) through (7), respectively. (B) Section 1250(e)(2) is amended by striking ‘‘(3), or (5)’’ and inserting ‘‘or (3)’’. (b) AMENDMENT RELATED TO SECTION 1301.—Clause (ii) of section 45(c)(3)(A) is amended by striking ‘‘nonhazardous lignin waste material’’ and inserting ‘‘lignin material’’. (c) AMENDMENTS RELATED TO SECTION 1303.— (1) Subsection (l) of section 54 is amended by striking paragraph (5), and by redesignating paragraphs (6) and (7) as paragraphs (5) and (6), respectively. (2) Subsection (e) of section 1303 of the Energy Policy Act of 2005 is amended to read as follows: ‘‘(e) EFFECTIVE DATES.— ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to bonds issued after December 31, 2005. ‘‘(2) SUBSECTION (C).—The amendments made by subsection (c) shall apply to taxable years beginning after December 31, 2005.’’. (d) AMENDMENTS RELATED TO SECTION 1306.— (1) Paragraph (2) of section 45J(c) is amended to read as follows: ‘‘(2) PHASEOUT OF CREDIT.— ‘‘(A) IN GENERAL.—The amount of the credit determined under subsection (a) shall be reduced by an amount which bears the same ratio to the amount of the credit (determined without regard to this paragraph) as—
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