PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-551 (C) Paragraph (3) of section 29(c) is amended to read as follows: "(3) BiOMASS.—The term 'biomass' means any organic material other than— "(A) oil and natural gas (or any product thereof), and "(B) coal (including lignite) or any product thereof." (2)(A) Paragraph (1) of section 38(b) is amended by striking "section 46(a)" and inserting "section 46". (B) Subsection (c) of section 38 is amended by striking paragraph (2) and by redesignating paragraph (3) as paragraph (2). (C) Subparagraph (C) of section 38(c)(2) (as redesignated by subparagraph (B)) is amended— (i) by inserting "(as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)" after "46(e)(1)", and (ii) by inserting "(as so in effect)" after "46(e)(2)". (D) Subsection (d) of section 38 is amended— (i) by striking "sections 46(f), 47(a), 196(a), and any other provision" and inserting "any provision", (ii) by amending paragraph (2) to read as follows: "(2) COMPONENTS OF INVESTMENT CREDIT. — The order in which the credits listed in section 46 are used shall be determined on the basis of the order in which such credits are listed in section 46 as of the close of the taxable year in which the credit is used.", and (iii) by amending subparagraph (B) of paragraph (3) to read as follows: "(B) the credit determined under section 46— "(i) to the extent attributable to the employee plan percentage (as defined in section 46(a)(2)(E) as in effect on the day before the date of the enactment of the Tax Reform Act of 1984) shall be treated as a credit listed after paragraph (1) of section 46, and "(ii) to the extent attributable to the regular percentage (as defined in section 46(b)(1) as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall be treated as the first credit listed in section 46." (3) Subsection (k) of section 42 is amended— (A) in paragraph (1)— (i) by striking "46(c)(8)" and inserting "49(a)(1)", (ii) by striking "46(c)(9)" and inserting "49(a)(2)", and (iii) by striking "47(d)(1)" and inserting "49(b)(1)", and (B) by striking "46(c)(8)(D)(iv)(II)" in paragraphs (2)(A)(ii) and (2)(D) and inserting "49(a)(l)(D)(iv)(II)". (4) Subsection (e) of section 52 is amended by striking "section 46" and inserting "section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)". (5) Paragraph (1) of section 55(c) is amended by striking "section 47 ' and inserting "section 49(b) or 50(a)". (6) Subparagraph (B) of section 108(g)(l) is amended by striking "section 46(c)(8)(D)(iv)" and inserting "section 49(a)(l)(D)(iv)". (7) Paragraph (4) of section 145(d) is amended—
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