12 2 STA T .3860PUBLIC LA W 110 – 3 4 3 —O CT. 3 , 2008 (2)AS S E SS ABL E P E N AL TI ES .— (A) Subpar a g rap h ( B ) ofsecti o n67 2 4 ( d )( 1 ) , asa m ended b y the H ousing Assistance T a x Actof2 0 0 8 , is amended by redesignating c l ause (i v ) and each of the clauses w hich follow as clauses (v) through (xxiii), respectively, and by inserting after clause (iii) the following new clause
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‘(iv) section 604 5 B(a) (relating to returns relating to actions affecting basis of specified securities), ’ ’. (B) P aragraph (2) of section 6724(d), as amended by the Housing Assistance Tax Act of 2008 and by subsection (c)(2), is amended by redesignating subparagraphs ( J ) through ( E E) as subparagraphs ( K ) through ( F F), respec - tively, and by inserting after subparagraph ( I ) the following new subparagraph: ‘‘(J) subsections (c) and (e) of section 6045B (relating to returns relating to actions affecting basis of specified securities),’’. ( 3 ) C LE R I C ALA M EN D MENT.—The table of sections for sub- part B of part III of subchapter A of chapter 61, as amended by subsection (b)(3), is amended by inserting after the item relating to section 6045A the following new item: ‘ ‘ Sec.6045B . R e turns re la t i n g t o actions a f fecting b asis of s p ecifie d securities. ’ ’. (e) E F FECTI V E D ATE.— (1) IN G ENERAL.—Except as otherwise provided in this sub- section, the amendments made by this section shall ta k e effect on January 1, 2011. (2) E X TENSI O N OF PERIOD FOR STATEMENTS SENT TO C U S- TOMERS.—The amendments made by subsection (a)(3) shall apply to statements re q uired to be furnished after December 31, 2008. SEC.40 4. 0. 2P E R CE NTFU T A SURTA X . (a) IN G ENERAL.—Section 3301 (relating to rate of tax) is amended— (1) by striking ‘‘through 2008’’ in paragraph (1) and inserting ‘‘through 200 9 ’’, and (2) by striking ‘‘calendar year 2009’’ in paragraph (2) and inserting ‘‘calendar year 2010’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to wages paid after December 31, 2008. SEC. 40 5 . I NCREASE AN D EXTENSI O NOFOI L SPILL LIA B ILIT Y TRUST FUND TAX. (a) INCREASE IN R ATE.— (1) IN GENERAL.—Section 4611(c)(2)(B) (relating to rates) is amended by striking ‘‘is 5 cents a barrel.’’ and inserting ‘‘is— ‘‘(i) in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and ‘‘(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply on and after the first day of the first calendar quarter beginning more than 60 days after the date of the enactment of this Act. 26USC4 6 1 1 note. 26 USC 3 3 0 1 note. 26 USC 3301. Ap p licab ilit y . 26 USC 1012 note. 26USC6 7 24.
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