114 STAT. 2763A-644 PUBLIC LAW 106-554—APPENDIX G (1) Paragraph (1) of section 9302(j) of the Balanced Budget Act of 1997 is amended by striking "tobacco products and cigarette papers and tubes" and inserting "cigarettes". (2)(A) Subsection (h) of section 5702 is amended to read as follows: "(h) MANUFACTURER OF CIGARETTE PAPERS AND TUBES.— 'Manufacturer of cigarette papers and tubes' means any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.". (B) Section 5702, as amended by subparagraph (A), is amended by striking subsection (f) and by redesignating subsections (g) through (p) as subsections (f) through (o), respectively. (3) Subsection (c) of section 5761 is amended by adding at the end the following: "This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under this subsection. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.". (b) EFFECTIVE DATE.— The amendments made by this section shall take effect as if included in section 9302 of the Balanced Budget Act of 1997. SEC. 316. AMENDMENTS RELATED TO SMALL BUSD^SS JOB PROTEC- TION ACT OF 1996. (a) AMENDMENT RELATED TO SECTION 1201 OF THE ACT. — Subparagraph (B) of section 51(d)(2) is amended— (1) by striking "plan approved" and inserting "program funded", and (2) by striking "(relating to assistance for needy families with minor children)". (b) AMENDMENT RELATED TO SECTION 1302 OF THE ACT.— Clause (i) of section 1361(e)(1)(A) is amended by striking "or" before "(III)" and by adding at the end the following: "or (IV) an organization described in section 170(c)(1) which holds a contingent interest in such trust and is not a potential current beneficiary,". (c) AMENDMENT RELATED TO SECTION 1401 OF THE ACT.— Clause (ii) of section 401(k)(10)(B) is amended by adding at the end the following new sentence: "Such term includes a distribution of an annuity contract from— "(I) a trust which forms a part of a plan described in section 401(a) and which is exempt from tax under section 501(a), or "(II) an annuity plan described in section 403(a).". (d) AMENDMENT RELATED TO SECTION 1427 OF THE ACT. — Clause (ii) of section 219(c)(1)(B) is amended by striking "and" at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause:
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