112 STAT. 2681-901 PUBLIC LAW 105-277—OCT. 21, 1998 (1) in subsection (a), by striking "for each of and all that follows through "1998," and inserting "for the period beginning October 1, 1998, and ending June 30, 1999,"; and (2) in subsection (b), by striking "for each of and all that follows through "1998," and inserting "for the period beginning October 1, 1998, and ending June 30, 1999,". (b) NAFTA TRANSITIONAL PROGRAM. —Section 250(d)(2) of the Trade Act of 1974 (19 U.S.C. 2331(d)(2)) is amended by striking "for any fiscal year shall not exceed $30,000,000" and inserting "for the period beginning October 1, 1998, and ending June 30, 1999, shall not exceed $15,000,000". (c) ADJUSTMENT ASSISTANCE FOR FIRMS.— Section 256(b) of the Trade Act of 1974 (19 U.S.C. 2346(b)) is amended by striking "for fiscal years" and all that follows through "1998" and inserting "for the period beginning October 1, 1998, and ending June 30, 1999". (d) TERMINATION. — Section 285(c) of the Trade Act of 1974 (19 U.S.C. 2271 note preceding) is amended— (1) in paragraph (1), by striking "September 30, 1998" and inserting "June 30, 1999"; and (2) in paragraph (2)(A), by striking "the day that is" and all that follows through "effective" and inserting "June 30, 1999". TITLE II—OTHER TAX PROVISIONS Subtitle A—Provisions Relating to Individuals SEC. 2001. NONREFUNDABLE PERSONAL CREDITS FULLY ALLOWED AGAINST REGULAR TAX LIABILITY DURING 1998. (a) IN GENERAL.— Subsection (a) of section 26 is amended by adding at the end the following flush sentence: "For purposes of paragraph (2), the taxpayer's tentative minimum tax for any taxable year beginning during 1998 shall be treated as being zero." (b) CONFORMING AMENDMENT. —Section 24(d)(2) is amended by striking "The credit" and inserting "For taxable years beginning after December 31, 1998, the credit". 26 USC 24 note. (c) EFFECTIVE DATE.— The amendments made by this section shall apply to taxable years beginning after December 31, 1997. SEC. 2002. 100 PERCENT DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS. (a) IN GENERAL.—The table contained in subparagraph (B) of section 162(1)(1) (relating to special rules for health insurance costs of self-employed individuals) is amended to read as follows: "For taxable years beginning The applicable percentage is— in calendar year— 1999 through 2001 60 2002 70 2003 and thereafter 100." Applicability. (b) EFFECTIVE DATE. —The amendment made by this section 26 USC i62note. shall apply to taxable years beginning after December 31, 1998. SEC. 2003. MODIFICATION OF ESTIMATED TAX SAFE HARBORS. (a) IN GENERAL.—The table contained in clause (i) of section 6654(d)(1)(C) (relating to limitation on use of preceding year's tax)
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