AMENDMENTS RELATING TO AMERICAN JOBS CREATION ACT OF 2004.

SEC. 219. AMENDMENTS RELATING TO AMERICAN JOBS CREATION ACT OF 2004.(a) Amendment Relating to Section 101.—Subsection (d) of section 101 of the American Jobs Creation Act of 2004 is amended by adding at the end the following new paragraph:“(3) Coordination with section 199.—This subsection shall be applied without regard to any deduction allowable under section 199.”.(b) Amendments Relating to Section 102.—Paragraph (3) of section 199(b) is amended—(1) by inserting “of a short taxable year or” after “in cases”, and(2) by striking “and dispositions” and inserting “, dispositions, and short taxable years”.(c) Clerical Amendment Relating to Section 413.—Paragraph (7) of section 904(h) is amended by striking “as ordinary income under section 1246 or”.(d) Effective Date.—The amendments made by this section shall take effect as if included in the provision of the American Jobs Creation Act of 2004 to which they relate.