CHANGES RELATING TO OTHER FUNDS.

SEC. 9002. CHANGES RELATING TO OTHER FUNDS. (a) Repeal of Provision Relating to Transfers to Oil Spill Liability Fund.— Subsection (d) of section 4612 of the Internal Revenue Code of 1986 is amended by striking the last sentence. (b) Credit Against Oil Spill Rate Allowed on Affiliated Group Basis.— Subsection (d) of section 4612 of such Code is amended by adding at the end thereof the following new sentence: “For purposes of this subsection, all taxpayers which would be members of the same affiliated group (as defined in section 1504(a)) if section 104 STAT. 5751504(a)(2) were applied by substituting ‘100 percent’ for ‘80 percent’ shall be treated as 1 taxpayer.”