PUBLIC LAW 109–135—DEC. 21, 2005
119 STAT. 2637
(e) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 30C and inserting the following new item: ‘‘Sec. 30C. Alternative fuel vehicle refueling property credit.’’.
(f)(1) Subclause (II) of section 38(c)(2)(A)(ii) is amended by striking ‘‘or the New York Liberty Zone business employee credit or the specified credits’’ and inserting ‘‘, the New York Liberty Zone business employee credit, and the specified credits’’. (2) Subclause (II) of section 38(c)(3)(A)(ii) is amended by striking ‘‘or the specified credits’’ and inserting ‘‘and the specified credits’’. (3) Subparagraph (B) of section 38(c)(4) is amended— (A) by striking ‘‘includes’’ and inserting ‘‘means’’, and (B) by inserting ‘‘and’’ at the end of clause (i). (g)(1) Subparagraph (A) of section 39(a)(1) is amended by striking ‘‘each of the 1 taxable years’’ and inserting ‘‘the taxable year’’. (2) Subparagraph (B) of section 39(a)(3) is amended to read as follows: ‘‘(B) paragraph (1) shall be applied by substituting ‘each of the 5 taxable years’ for ‘the taxable year’ in subparagraph (A) thereof, and’’. (h) Subparagraph (B) of section 40A(b)(5) is amended by striking ‘‘(determined without regard to the last sentence of subsection (d)(2))’’. (i) Paragraph (5) of section 43(c) is amended to read as follows: ‘‘(5) ALASKA NATURAL GAS.—For purposes of paragraph (1)(D)— ‘‘(A) IN GENERAL.—The term ‘Alaska natural gas’ means natural gas entering the Alaska natural gas pipeline (as defined in section 168(i)(16) (determined without regard to subparagraph (B) thereof)) which is produced from a well— ‘‘(i) located in the area of the State of Alaska lying north of 64 degrees North latitude, determined by excluding the area of the Alaska National Wildlife Refuge (including the continental shelf thereof within the meaning of section 638(1)), and ‘‘(ii) pursuant to the applicable State and Federal pollution prevention, control, and permit requirements from such area (including the continental shelf thereof within the meaning of section 638(1)). ‘‘(B) NATURAL GAS.—The term ‘natural gas’ has the meaning given such term by section 613A(e)(2).’’. (j) Subsection (d) of section 45 is amended— (1) in paragraph (8) by striking ‘‘The term’’ and inserting ‘‘In the case of a facility that produces refined coal, the term’’, and (2) in paragraph (10) by striking ‘‘The term’’ and inserting ‘‘In the case of a facility that produces Indian coal, the term’’. (k) Paragraph (2) of section 45I(a) is amended by striking ‘‘qualified credit oil production’’ and inserting ‘‘qualified crude oil production’’. (l) Subsection (g) of section 45K, as redesignated by section 1322 of the Energy Policy Act of 2005, is amended— (1) in the matter preceding paragraph (1), by striking ‘‘subsection (f)’’ and inserting ‘‘subsection (e)’’, and
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26 USC 38.
Applicability.
Ante, p. 1011.
APPS06
PsN: PUBL003
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