PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-479 SEC. 11410. HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVID- UALS. (a) IN GENERAL. — Paragraph (6) of section 162(1) (relating to special rules for health insurance costs of self-employed individuals) is amended by striking "September 30, 1990" and inserting "December 31, 1991". (b) CONFORMING AMENDMENT. —Subsection (a) of section 7107 of the Revenue Reconciliation Act of 1989 is amended by striking 26 USC 162 note. paragraph (2). (c) EFFECTIVE DATE. —The amendments made by this section shall 26 USC 162 note, apply to taxable years beginning after December 31, 1989. SEC. 11411. EXPENSES FOR DRUGS FOR RARE CONDITIONS. Subsection (e) of section 28 (relating to clinical testing expenses for certain drugs for rare diseases or conditions) is amended by striking "December 31, 1990" and inserting "December 31, 1991'\ Subtitle E—Energy Incentives PART I—MODIFICATIONS OF EXISTING CREDITS SEC. 11501. EXTENSION AND MODIFICATION OF CREDIT FOR PRODUCING FUEL FROM NONCONVENTIONAL SOURCE. (a) EXTENSION. —Section 29(fKl) of the Internal Revenue Code of 1986 (relating to application of section) is amended— (1) by striking "1991" in clauses (i) and (ii) of subparagraph (A) and inserting "1993", and (2) by striking "2001" in subparagraph (B) and inserting " 2003". (b) MODIFICATION WITH RESPECT TO GAS FROM TIGHT FORMA- TIONS.— (1) IN GENERAL.—Subpargigraph (B) of section 29(c)(2) of such Code is amended to read as follows: "(B) SPECIAL RULES FOR GAS FROM TIGHT FORMATIONS. — The term 'gas produced from a tight formation' shall only include gas from a tight formation— "(i) which, as of April 20, 1977, was committed or dedicated to interstate commerce (as defined in section 2(18) of the Natural Gas Policy Act of 1978, as in effect on the date of the enactment of this clause), or "(ii) which is produced from a well drilled after such date of enactment." (2) EFFECTIVE DATE. —The amendment made by paragraph (1) 26 USC 29 note, shall apply to gas produced after December 31, 1990. (c) COORDINATION WITH ENHANCED OIL RECOVERY CREDIT. — (1) IN GENERAL.— Section 29(b) is amended by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph: "(5) CREDIT REDUCED FOR ENHANCED OIL RECOVERY CREDIT. — The amount allowable as a credit under subsection (a) with respect to any project for any taxable year (determined after application of paragraphs (1), (2), (3), and (4)) shall be reduced by the excess (if any) of— "(A) the aggregate amount allowed under section 38 for the taxable year and any prior taxable year by reason of
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