AMENDMENTS RELATED TO TITLE XV OF 1997 ACT.

SEC. 6015. AMENDMENTS RELATED TO TITLE XV OF 1997 ACT. (a) Amendment Related to Section 1501 of 1997 Act.— Paragraph (8) of section 408(p) of the 1986 Code added by section 1501(b) of the 1997 Act is redesignated as paragraph (9). (b) Amendment Related to Section 1505 of 1997 Act.— Section 1505(d)(2) of the 1997 Act is amended by striking “(b)(12)” and inserting “(b)(12)(A)(i)”.112 STAT. 821 (c) Amendments Related to Section 1529 of 1997 Act.— (1) Section 1529(a) of the 1997 Act is amended to read as follows: “(a) General Rule.— Amounts to which this section applies which are received by an individual (or the survivors of the individual) as a result of hypertension or heart disease of the individual shall be excludable from gross income under section 104(a)(1) of the Internal Revenue Code of 1986.”. (2) Section 1529(b)(1)(B) of the 1997 Act is amended to read as follows: “(B) under— “(i) a State law (as amended on May 19, 1992)which irrebuttably presumed that heart disease and hypertension are work-related illnesses but only for employees hired before July 1, 1992; or “(ii) any other statute, ordinance, labor agreement, or similar provision as a disability pension payment or in the nature of a disability pension payment attributable to employment as a police officer or fireman, but only if the individual is referred to in the State law described in clause (i); and”. (d) Amendment Related to Section 1530 of 1997 Act.— Subparagraph (C) of section 404(a)(9) of the 1986 Code (as added by section 1530 of the 1997 Act) is redesignated as subparagraph (D) and is amended by striking “A qualified” and inserting “Qualified gratuitous transfers.—A qualified”. (e) Amendment Related to Section 1531 of 1997 Act.— Subsection (f) of section 9811 of the 1986 Code (as added by section 1531 of the 1997 Act) is redesignated as subsection (e).