119 STAT. 2640 26 USC 1031.
Applicability.
VerDate 14-DEC-2004
07:21 Oct 30, 2006
PUBLIC LAW 109–135—DEC. 21, 2005
(pp) The matter preceding clause (i) of section 1031(h)(2)(B) is amended by striking ‘‘subparagraph’’ and inserting ‘‘subparagraphs’’. (qq) Paragraphs (1) and (2) of section 1375(d) are each amended by striking ‘‘subchapter C’’ and inserting ‘‘accumulated’’. (rr) Each of the following provisions are amended by striking ‘‘General Accounting Office’’ each place it appears therein and inserting ‘‘Government Accountability Office’’: (1) Clause (ii) of section 1400E(c)(4)(A). (2) Paragraph (1) of section 6050M(b). (3) Subparagraphs (A), (B)(i), and (B)(ii) of section 6103(i)(8). (4) Paragraphs (3)(C)(i), (4), (5), and (6)(B) of section 6103(p). (5) Subsection (e) of section 8021. (ss)(1) Clause (ii) of section 1400L(b)(2)(C) is amended by striking ‘‘section 168(k)(2)(C)(i)’’ and inserting ‘‘section 168(k)(2)(D)(i)’’. (2) Clause (iv) of section 1400L(b)(2)(C) is amended by striking ‘‘section 168(k)(2)(C)(iii)’’ and inserting ‘‘section 168(k)(2)(D)(iii)’’. (3) Subparagraph (D) of section 1400L(b)(2) is amended by striking ‘‘section 168(k)(2)(D)’’ and inserting ‘‘section 168(k)(2)(E)’’. (4) Subparagraph (E) of section 1400L(b)(2) is amended by striking ‘‘section 168(k)(2)(F)’’ and inserting ‘‘section 168(k)(2)(G)’’. (5) Paragraph (5) of section 1400L(c) is amended by striking ‘‘section 168(k)(2)(C)(iii)’’ and inserting ‘‘section 168(k)(2)(D)(iii)’’. (tt) Section 3401 is amended by redesignating subsection (h) as subsection (g). (uu) Paragraph (2) of section 4161(a) is amended to read as follows: ‘‘(2) 3 PERCENT RATE OF TAX FOR ELECTRIC OUTBOARD MOTORS.—In the case of an electric outboard motor, paragraph (1) shall be applied by substituting ‘3 percent’ for ‘10 percent’.’’. (vv) Subparagraph (C) of section 4261(e)(4) is amended by striking ‘‘imposed subsection (b)’’ and inserting ‘‘imposed by subsection (b)’’. (ww) Subsection (a) of section 4980D is amended by striking ‘‘plans’’ and inserting ‘‘plan’’. (xx) The matter following clause (iii) of section 6045(e)(5)(A) is amended by striking ‘‘for ‘$250,000’.’’ and all that follows through ‘‘to the Treasury.’’ and inserting ‘‘for ‘$250,000’. The Secretary may by regulation increase the dollar amounts under this subparagraph if the Secretary determines that such an increase will not materially reduce revenues to the Treasury.’’. (yy) Subsection (p) of section 6103 is amended— (1) by striking so much of paragraph (4) as precedes subparagraph (A) and inserting the following: ‘‘(4) SAFEGUARDS.—Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (13), (14), or (17) or (o)(1), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(3)(B)(i) or 7(A)(ii), or (l)(6), (7), (8), (9), (12), (15), or (16) or any other person described in subsection (l)(16), (18), (19), or (20) shall, as a condition for receiving returns or return information—’’, (2) by amending paragraph (4)(F)(i) to read as follows:
Jkt 039194
PO 00003
Frm 00108
Fmt 6580
Sfmt 6581
E:\PUBLAW\PUBL003.119
APPS06
PsN: PUBL003
�
