PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1881 of the 36-month period beginning on the date the covered employee became so entitled.". (2) EFFECTIVE DATE.— The amendments made by this subsection shall apply to plan years beginning after December 31, 1989. (h) TREATMENT OF CERTAIN REMIC INCLUSIONS.— (1) IN GENERAL. —Subsection (a) of section 860E is amended by adding at the end thereof the following new paragraph: "(6) COORDINATION WITH MINIMUM TAX.— For purposes of part VI of subchapter A of this chapter— "(A) the reference in section 55(b)(2) to taxable income shall be treated as a reference to taxable income determined without regard to this subsection, "(B) the alternative minimum taxable income of any holder of a residual interest in a REMIC for any taxable year shall in no event be less than the excess inclusion for such taxable year, and "(C) any excess inclusion shall be disregarded for purposes of computing the alternative tax net operating loss deduction. The preceding sentence shall not apply to any organization to which section 593 applies, except to the extent provided in regulations prescribed by the Secretary under paragraph (2). ". (2) EFFECTIVE DATE.— The amendment made by paragraph (1) shall take effect as if included in the amendments made by section 671 of the Tax Reform Act of 1986 unless the taxpayer elects to apply such amendment only to taxable years beginning after the date of the enactment of this Act. (i) EXEMPTION FROM HARBOR MAINTENANCE TAX FOR CERTAIN PASSENGERS.— (1) IN GENERAL.— Subparagraph (D) of section 4462(b)(1) (relating to special rule for Alaska, Hawaii, and possessions) is amended by inserting before the period the following: ", or passengers transported on United States flag vessels operating solely within the State waters of Alaska or Hawaii and adjacent international waters". (2) EFFECTIVE DATE.— The amendment made by paragraph (1) shall take effect as if included in the amendments made by section 1402(a) of the Harbor Maintenance Revenue Act of 1986. (j) AMENDMENTS RELATED TO REVENUE PROVISIONS OF ENERGY POLICY ACT OF 1992.— (1) Effective with respect to taxable years beginning after December 31, 1990, subclause (II) of section 53(d)(l)(B)(iv) is amended to read as follows: "(II) the adjusted net minimum tax for any taxable year is the amount of the net minimum tax for such year increased in the manner provided in clause (iii).". (2) Subsection (g) of section 179A is redesignated as subsection (f). (3) Subparagraph (E) of section 6724(d)(3) is amended by striking "section 6109(f)" and inserting "section 6109(h)". (4)(A) Subsection (d) of section 30 is amended— 26 USC 4980B note. 26 USC 860E note. 26 USC 4462 note.