TAX ASSESSMENT.

SEC. 116. TAX ASSESSMENT. Section 362(b)(9) of title 11, United States Code, is amended to read as follows: “(9) under subsection (a), of— “(A) an audit by a governmental unit to determine tax liability; “(B) the issuance to the debtor by a governmental unit of a notice of tax deficiency; “(C) a demand for tax returns; or “(D) the making of an assessment for any tax and issuance of a notice and demand for payment of such an assessment (but any tax lien that would otherwise attach to property of the estate by reason of such an assessment shall not take effect unless such tax is a debt of the debtor that will not be discharged in the case and such property or its proceeds are transferred out of the estate to, or otherwise revested in, the debtor).”.