AMENDMENTS RELATING TO ENERGY IMPROVEMENT AND EXTENSION ACT OF 2008.

SEC. 210. AMENDMENTS RELATING TO ENERGY IMPROVEMENT AND EXTENSION ACT OF 2008.(a) Amendment Relating to Section 108.—Subparagraph (E) of section 45K(g)(2) is amended to read as follows:“(E) Coordination with section 45.—No credit shall be allowed with respect to any coke or coke gas which is produced using steel industry fuel (as defined in section 45(c)(7)) as feedstock if a credit is allowed to any taxpayer under section 45 with respect to the production of such steel industry fuel.”.(b) Amendment Relating to Section 113.—Paragraph (1) of section 113(b) of the Energy Improvement and Extension Act of 2008 is amended by adding at the end the following new subparagraph:“(F) Trust fund.—The term ‘Trust Fund’ means the Black Lung Disability Trust Fund established under section 9501 of the Internal Revenue Code of 1986.”.(c) Amendments Relating to Section 306.—(1) Clause (ii) of section 168(i)(18)(A) is amended by striking “10 years” and inserting “16 years”.(2) Clause (ii) of section 168(i)(19)(A) is amended by striking “10 years” and inserting “16 years”.(d) Amendment Relating to Section 308.—Clause (i) of section 168(m)(2)(B) is amended by striking “section 168(k)” and inserting “subsection (k) (determined without regard to paragraph (4) thereof)”.(e) Amendment Relating to Section 402.—Subparagraph (A) of section 907(f)(4) is amended by striking “this subsection shall be applied” and all that follows through the period at the end and inserting the following: “this subsection, as in effect on the day before the date of the enactment of the Energy Improvement and Extension Act of 2008, shall apply to unused oil and gas extraction taxes carried from such unused credit year to a taxable year beginning after December 31, 2008.”.(f) Amendments Relating to Section 403.—(1) Subsection (c) of section 1012 is amended—(A) by striking “funds” in the heading for paragraph (2) and inserting “regulated investment companies”,(B) by striking “fund” in the heading for paragraph (2)(B), and(C) by striking “fund” each place it appears in paragraph (2) and inserting “regulated investment company”.(2) Paragraph (1) of section 1012(d) is amended—(A) by striking “December 31, 2010” and inserting “December 31, 2011”, and(B) by striking “an open-end fund” and inserting “a regulated investment company”.128 STAT. 4032(3) Paragraph (3) of section 1012(d) is amended to read as follows:“(3) Separate accounts; election for treatment as single account.—“(A) In general.—Rules similar to the rules of subsection (c)(2) shall apply for purposes of this subsection.“(B) Average basis method.—Notwithstanding paragraph (1), in the case of an election under rules similar to the rules of subsection (c)(2)(B) with respect to stock held in connection with a dividend reinvestment plan, the average basis method is permissible with respect to all such stock without regard to the date of the acquisition of such stock.”.(4) Subsection (g) of section 6045 is amended by adding at the end the following new paragraph:“(6) Special rule for certain stock held in connection with dividend reinvestment plan.—For purposes of this subsection, stock acquired before January 1, 2012, in connection with a dividend reinvestment plan shall be treated as stock described in clause (ii) of paragraph (3)(C) (unless the broker with respect to such stock elects not to have this paragraph apply with respect to such stock).”.(g) Clerical Amendments.—(1) Amendment relating to section 108.—Paragraph (2) of section 45(b) is amended by striking “$3 amount” and inserting “$2 amount”.(2) Amendment relating to section 306.—(A) Paragraph (5) of section 168(b) is amended by striking “(2)(C)” and inserting “(2)(D)”.(B) The last sentence of section 168(k)(4)(C)(i) is amended by striking “(b)(2)(C)” and inserting “(b)(2)(D)”.(h) Effective Date.—The amendments made by this section shall take effect as if included in the provisions of the Energy Improvement and Extension Act of 2008 to which they relate.