104 STAT. 574 PUBLIC LAW 101-380 —AUG. 18, 1990 Acts or section 6002(b) of the Oil Pollution Act of 1990, only for purposes of making expenditures— "(A) for the payment of removal costs and other costs, expenses, claims, and damages referred to in section 1012 of such Act, "(B) to carry out sections 5 and 7 of the Intervention on the High Seas Act relating to oil pollution or the substantial threat of oil pollution, "(C) for the payment of liabilities incurred by the revolving fund established by section 311(k) of the Federal Water Pollution Control Act, "(D) to carry out subsections (b), (c), (d), (j), and (1) of section 311 of the Federal Water Pollution Control Act with respect to prevention, removal, and enforcement related to oil discharges (as defined in such section), "(E) for the payment of liabilities incurred by the Deepwater Port Liability Fund, and "(F) for the payment of liabilities incurred by the Off- shore Oil Pollution Compensation Fund." (c) INCREASE IN EXPENDITURES PERMITTED PER INCIDENT. — 26 USC 9509. Subparagraph (A) of section 9509(c)(2) of such Code is amended— (1) by striking "$500,000,000" each place it appears and inserting "$1,000,000,000", and (2) by striking "$250,000,000 " and inserting "$500,000,000". (d) INCREASE IN BORROWING AUTHORITY. — (1) INCREASE IN BORROWING PERMITTED.—Paragraph (2) of section 9509(d) of such Code is amended by striking "$500,000,000" and inserting "$1,000,000,000 ". (2) CHANGE IN FINAL REPAYMENT DATE. —Subparagraph (B) of section 9509(d)(3) of such Code is amended by striking "December 31, 1991" and inserting "December 31, 1994". (e) OTHER CHANGES.— (1) Paragraph (2) of section 9509(e) of such Code is amended by striking "Comprehensive Oil Pollution Liability and Compensation Act" and inserting "Oil Pollution Act of 1990". (2) Subparagraph (B) of section 9509(c)(2) of such Code is amended by striking "described in paragraph (l)(A)(i)" and inserting "of removal costs". (3) Subsection (f) of section 9509 of such Code is amended to read as follows: "(f) REFERENCES TO OIL POLLUTION ACT OF 1990.— Any reference in this section to the Oil Pollution Act of 1990 or any other Act referred to in a subparagraph of subsection (c)(1) shall be treated as a reference to such Act as in effect on the date of the enactment of this subsection." SEC. 9002. CHANGES RELATING TO OTHER FUNDS. (a) REPEAL OF PROVISION RELATING TO TRANSFERS TO OIL SPILL LIABILITY FUND.— Subsection (d) of section 4612 of the Internal 26 USC 4612. Revenue Code of 1986 is amended by striking the last sentence. (b) CREDIT AGAINST OIL SPILL RATE ALLOWED ON AFFILIATED GROUP BASIS. — Subsection (d) of section 4612 of such Code is amended by adding at the end thereof the following new sentence: "For purposes of this subsection, all taxpayers which would be members of the same affiliated group (as defined in section 1504(a)) if section
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