113 STAT. 1918
PUBLIC LAW 106-170—DEC. 17, 1999
Deadline.
Deadline.
Tax Relief
Extension Act of
1999.
SEC. 413. DELAY OF EFFECTIVE DATE OF ORGAN PROCUREMENT AND
TRANSPLANTATION NETWORK FINAL RULE.
(a) IN GENERAL.— The final rule entitled "Organ Procurement
and Transplantation Network", promulgated by the Secretary of
Health and Human Services on April 2, 1998 (63 Fed. Reg. 16295
et seq.) (relating to part 121 of title 42, Code of Federal Regulations),
together with the amendments to such rules promulgated on
October 20, 1999 (64 Fed. Reg. 56649 et seq.) shall not become
effective before the expiration of the 90-day period beginning on
the date of the enactment of this Act.
(b) NOTICE AND REVIEW.— For purposes of subsection (a):
(1) Not later than 3 days after the date of the enactment
of this Act, the Secretary of Health and Human Services
(referred to in this subsection as the "Secretary") shall publish
in the Federal Register a notice providing that the period
within which comments on the final rule may be submitted
to the Secretary is 60 days after the date of such publication
of the notice.
(2) Not later than 21 days after the expiration of such
60-day period, the Secretary shall complete the review of the
comments submitted pursuant to paragraph (1) and shall
amend the final rule with any revisions appropriate according
to the review by the Secretary of such comments. The final
rule may be in the form of amendments to the rule referred
to in subsection (a) that was promulgated on April 2, 1998,
and in the form of amendments to the rule referred to in
such subsection that was promulgated on October 20, 1999.
TITLE V—TAX RELIEF EXTENSION ACT
OF 1999
26 USC 1 note.
SEC. 500. SHORT TITLE OF TITLE.
1999'
This title may be cited as the "Tax Relief Extension Act of
Subtitle A—Extensions
SEC. 501. ALLOWANCE OF NONREFUNDABLE PERSONAL CREDITS
AGAINST REGULAR AND MINIMUM TAX LIABILITY.
(a) IN GENERAL.— Subsection (a) of section 26 of the Internal
26 USC 26.
Revenue Code of 1986 (relating to limitation based on amount
of tax) is amended to read as follows:
"(a) LIMITATION BASED ON AMOUNT OF TAX. —
"(1) IN GENERAL.— The aggregate amount of credits allowed
by this subpart for the taxable year shall not exceed the excess
(if any) of—
"(A) the taxpayer's regular tax liability for the teixable
year, over
"(B) the tentative minimum tax for the taxable year
(determined without regard to the alternative minimum
tax foreign tax credit).
For purposes of subparagraph (B), the taxpayer's tentative minimum tax for any taxable year beginning during 1999 shall
be treated as being zero.".
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