PERCENTAGE DEPLETION RATE FOR CLAM AND OYSTER SHELLS.

SEC. 208. PERCENTAGE DEPLETION RATE FOR CLAM AND OYSTER SHELLS. (a) 15 Percent Rate.— Section 613(b) (relating to percentage depletion rates) is amended— (1) by striking out “mollusk shells (including clam shells and oyster shells),” in paragraph (5)(A), and (2) by inserting “mollusk shells (including clam shells and oyster shells),” after “marble,” in paragraph (6). (b) Effective Date.— The amendments made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.