AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTECTION ACT OF 1996.

SEC. 6018. AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTECTION ACT OF 1996. (a) Amendment Related to Section 1116.— Subparagraph (C)of section 1116(b)(2) of the Small Business Job Protection Act of 1996 is amended by striking “chapter 68” and inserting “chapter 61”. (b) Amendment Related to Section 1421.— Section 408(d)(7)of the 1986 Code is amended— (1) by inserting “or 402(k)” after “section 402(h)” in subparagraph (B) thereof; and (2) by inserting “or simple retirement accounts ” after “pensions” in the heading thereof. (c) Amendment Related to Section 1431.— Subparagraph (E)of section 1431(c)(1) of the Small Business Job Protection Act of 1996 is amended to read as follows: “(E) .— Section 414(q)(5), as redesignated by subparagraph(A), is amended by striking ‘under paragraph (4) or the number of officers taken into account under paragraph (5)’”.112 STAT. 823 (d) Amendment Related to Section 1604.— Paragraph (3)of section 1604(b) of such Act is amended— (1) by striking “such Code” and inserting “the Internal Revenue Code of 1986”; and (2) by striking “such date of enactment” and inserting “the date of the enactment of this Act”. (e) Amendment Related to Section 1609.— Paragraph (1)of section 1609(h) of such Act is amended by striking “paragraph (3)(A)(i)” and inserting “paragraph (3)(A)”. (f) Amendments Related to Section 1807.— (1) Subparagraph (A) of section 23(b)(2) of the 1986 Code (relating to income limitation on credit for adoption expenses) is amended by inserting “(determined without regard to subsection (c))” after “for any taxable year”. (2) Paragraph (3) of section 1807(c) of the Small Business Job Protection Act of 1996 is amended by striking “Clause(i)” and inserting “Clause (ii)”. (g) Amendment Related to Section 1903.— Subsection (b) of section 1903 of such Act shall be applied as if “or” in the material proposed to be stricken were capitalized. (h) Effective Date.— The amendments made by this section shall take effect as if included in the provisions of the Small Business Job Protection Act of 1996 to which they relate.