CONFORMING AMENDMENTS.

SEC. 203. CONFORMING AMENDMENTS. (a) Large Refunds.— Section 6405 of the Internal Revenue Code of 1954 (relating to reports of refunds and credits) is amended by adding at the end thereof the following new subsection: “(e) Qualified State Individual Income Taxes.— For purposes of tins section, a refund or credit made under subchapter E of chapter 64 (relating to Federal collection of qualified State individual incom86 Stat. 945 taxes) for a taxable year shall be tinted as a portion of a refund or credit of the income tax for that taxable year.” (b) Tax Court Small Claims.— (1) Section 7463 of such code (relating to disputes involving $1,000 or less) is amended by adding at the end thereof the following new subsection: “(f) Qualified State Individual Income Taxes.— For purposes of this section, a deficiency placed in dispute or claimed overpayment with regal’d to a qualified State individual income tax to which subchapter E of chapter 64 applies, for a taxable year, shall be treated as a portion of a deficiency placed in dispute or claimed overpayment of the income tax for that taxable year.” (2) Section 7463 of such Code is amended by striking out “$1,000” in the heading and each place it appears in subsection (a) thereof and inserting in lieu thereof “$1,500”, (3) The table of sections for part II of subchapter C of chapter 76 of such Code is amended by striking out “$1,000” in the item relating to section 7463 and inserting in lieu thereof “$1,500”.