12 2 STA T . 1 5 22 PUBLIC LA W 11 0– 2 34—M A Y 22 , 200 8(C)bysu bs ti tuti ng‘ ‘ Ma y 4,20 0 7’ ’ for ‘‘ A ugust 2 8 , 200 5 ’’ in p aragrap h (2)( B )(ii)( I )th e reof, ( D ) by substituting ‘‘ q ua l ifie dR e c o v ery Assistance property’’ for ‘‘qualified G ulf O pportunity Z one property’’ in paragraph (2)(B)(iv) thereof, and ( E ) by substituting ‘‘qualified Recovery Assistance cas - ualty loss’’ for ‘‘qualified Gulf Opportunity Zone casualty loss’’ each place it appears . (5) SPECIALRU LE SFO RUSEOFRE T IRE M E N T FUN D S. — Section 1 400 Q of such Code— (A) by substituting ‘‘qualified Recovery Assistance dis- tribution’’ for ‘‘qualified hurricane distribution’’ each place it appears, (B) by substituting ‘‘on or after May 4, 2007, and before J anuary 1, 200 9 ’’ for ‘‘on or after August 25, 2005, and before January 1, 2007’’ in subsection (a)(4)(A)(i), (C) by substituting ‘‘May 4, 2007’’ for ‘‘August 28, 2005’’ in subsections (a)(4)(A)(i) and (c)( 3 )(B), (D) disregarding clauses (ii) and (iii) of subsection (a)(4)(A), (E) by substituting ‘‘qualified stor m distribution’’ for ‘‘qualified K atrina distribution’’ each place it appears, ( F ) by substituting ‘‘after N ovember 4, 200 6 , and before May 5, 2007’’ for ‘‘after February 28, 2005, and before August 29, 2005’’ in subsection (b)(2)(B)(ii), (G) by substituting ‘‘the Kansas disaster area (as defined in section 15345(b) of the Food, Conservation, and Energy Act of 2008) but w hich was not so purchased or constructed on account of the May 4, 2007, storms and tornados’’ for ‘‘the H urricane Katrina disaster area, but not so purchased or constructed on account of Hurricane Katrina’’ in subsection (b)(2)(B)(iii), (H) by substituting ‘‘beginning on May 4, 2007, and ending on the date which is 5 months after the date of the enactment of the Heartland, Habitat, Harvest, and Horticulture Act of 2008’’ for ‘‘beginning on August 25, 2005, and ending on February 28, 2006’’ in subsection (b)(3)(A), (I) by substituting ‘‘qualified storm individual’’ for ‘‘qualified Hurricane Katrina individual’’ each place it appears, (J) by substituting ‘‘December 31, 2008’’ for ‘‘December 31, 2006’’ in subsection (c)(2)(A), (K) by substituting ‘‘beginning on the date of the enact- ment of the Food, Conservation, and Energy Act of 2008 and ending on December 31, 2008’’ for ‘‘beginning on Sep- tember 24, 2005, and ending on December 31, 2006’’ in subsection (c)(4)(A)(i), ( L ) by substituting ‘‘May 4, 2007’’ for ‘‘August 25, 2005’’ in subsection (c)(4)(A)(ii), and (M) by substituting ‘‘January 1, 2009’’ for ‘‘January 1, 2007’’ in subsection (d)(2)(A)(ii). (6) EMPLO Y EE RETENTION CREDIT FOR EMPLOYERS AFFECTED B Y MAY 4 STORMS AND TORNADOS.—Section 1400R(a) of the Internal Revenue Code of 1986— (A) by substituting ‘‘May 4, 2007’’ for ‘‘August 28, 2005’’ each place it appears, 26USC140 0 Q.
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