118 STAT. 1546 PUBLIC LAW 108–357—OCT. 22, 2004 which such sale, exchange, or other disposition occurred, and ending on the date of payment of the tax. ‘‘(J) RELATED PERSONS.—For purposes of this para graph, a person shall be treated as related to another person if— ‘‘(i) such person bears a relationship to such other person described in section 267(b) (determined without regard to paragraph (9) thereof), or section 707(b)(1), determined by substituting ‘25 percent’ for ‘50 percent’ each place it appears therein, and ‘‘(ii) in the case such other person is a nonprofit organization, if such person controls directly or indirectly more than 25 percent of the governing body of such organization. ‘‘(K) TERMINATION.—Except for purposes of deter mining the average eligible remediation expenditures for properties acquired during the election period under subparagraph (H), this paragraph shall not apply to any property acquired by the eligible taxpayer or qualifying partnership after December 31, 2009.’’. (b) EXCLUSION FROM DEFINITION OF DEBT FINANCED PROP ERTY.—Section 514(b)(1) (defining debt financed property) is amended by striking ‘‘or’’ at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting ‘‘; or’’, and by inserting after subparagraph (D) the following new subpara graph: ‘‘(E) any property the gain or loss from the sale, exchange, or other disposition of which would be excluded by reason of the provisions of section 512(b)(18) in com puting the gross income of any unrelated trade or busi ness.’’. (c) SAVINGS CLAUSE.—Nothing in the amendments made by this section shall affect any duty, liability, or other requirement imposed under any other Federal or State law. Notwithstanding section 128(b) of the Comprehensive Environmental Response, Com pensation, and Liability Act of 1980, a certification provided by the Environmental Protection Agency or an appropriate State agency (within the meaning of section 198(c)(4) of the Internal Revenue Code of 1986) shall not affect the liability of any person under section 107(a) of such Act. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to any gain or loss on the sale, exchange, or other disposition of any property acquired by the taxpayer after December 31, 2004. SEC. 703. CIVIL RIGHTS TAX RELIEF. (a) DEDUCTION ALLOWED WHETHER OR NOT TAXPAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) of section 62 (defining adjusted gross income) is amended by inserting after paragraph (18) the following new item: ‘‘(19) COSTS INVOLVING DISCRIMINATION SUITS, ETC.—Any deduction allowable under this chapter for attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any action involving a claim of unlawful discrimination (as defined in subsection (e)) or a claim of a violation of sub chapter III of chapter 37 of title 31, United States Code or a claim made under section 1862(b)(3)(A) of the Social Security
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