MISCELLANEOUS CLERICAL AND DEADWOOD CHANGES.

SEC. 6023. MISCELLANEOUS CLERICAL AND DEADWOOD CHANGES. (1) The heading for subparagraph (B) of section 45A(b)(1) of the 1986 Code is amended by striking “ targeted jobs credit ” and inserting “work opportunity credit”. (2) The subsection heading for section 59(b) of the 1986Code is amended by striking “Section 936 Credit ” and inserting “Credits Under Section 30A or 936”. (3) Subsection (n) of section 72 of the 1986 Code is amended by inserting “(as in effect on the day before the date of the enactment of the Small Business Job Protection Act of 1996)” after ”section 101(b)(2)(D)”. (4) Subparagraph (A) of section 72(t)(3) of the 1986 Code is amended by striking “(A)(v),” and inserting “(A)(v)”.112 STAT. 825 (5) Clause (ii) of section 142(f)(3)(A) of the 1986 Code is amended by striking “1997, (” and inserting “1997 (”. (6) The last sentence of paragraph (3) of section 501(n) of the 1986 Code is amended by striking “subparagraph (C)(ii)” and inserting “subparagraph (E)(ii)”. (7) Subsection (o) of section 501 of the 1986 Code is amended by striking “section 1853(e)” and inserting “section 1855(d)”. (8) The heading for subclause (II) of section 512(b)(17)(B)(ii) of the 1986 Code is amended by striking “Rule ” and inserting “RULE” (9) Clause (ii) of section 543(d)(5)(A) of the 1986 Code is amended by striking “section 563(c)” and inserting “section 563(d)”. (10) Subparagraph (B) of section 871(f)(2) of the 1986 Code is amended by striking “(19 U.S.C. 2462)” and inserting “19 U.S.C. 2461 et seq.)”. (11) Paragraph (2) of section 1017(a) of the 1986 Code is amended by striking “(b)(2)(D)” and inserting “(b)(2)(E)”. (12) Subparagraph (D) of section 1250(d)(4) of the 1986 Code is amended by striking “the last sentence of section 1033(b)” and inserting “section 1033(b)(2)”. (13) Paragraph (5) of section 3121(a) of the 1986 Code is amended— (A) by striking the semicolon at the end of subparagraph (F) and inserting a comma; (B) by striking “or” at the end of subparagraph (G); and (C) by striking the period at the end of subparagraph (I) and inserting a semicolon. (14) Paragraph (19) of section 3401(a) of the 1986 Code is amended by inserting “for” before “any benefit provided to”. (15) Paragraph (21) of section 3401(a) of the 1986 Code is amended by inserting “for” before “any payment made”. (16) Sections 4092(b) and 6427(q)(2) of the 1986 Code are each amended by striking “section 4041(c)(4)” and inserting “section 4041(c)(2)”. (17) Sections 4221(c) and 4222(d) of the 1986 Code are each amended by striking “4053(a)(6)” and inserting “4053(6)”. (18) (A) The heading of section 4973 of the 1986 Code is amended to read as follows: “SEC. 4973. TAX ON EXCESS CONTRIBUTIONS TO CERTAIN TAX-FAVORED ACCOUNTS AND ANNUITIES.”. (B) The item relating to section 4973 in the table of sections for chapter 43 of the 1986 Code is amended to read as follows: “Sec. 4973. Tax on excess contributions to certain tax favored accounts and annuities.”. (19) Section 4975 of the 1986 Code is amended— (A) in subsection (c)(3) by striking “exempt for the tax” and inserting “exempt from the tax”; and (B) in subsection (i) by striking “Secretary of Treasury” and inserting “Secretary of the Treasury”. (20) Paragraph (1) of section 6039(a) of the 1986 Code is amended by inserting “to any person” after “transfers”. 112 STAT. 826 (21) Subparagraph (A) of section 6050R(b)(2) of the 1986Code is amended by striking the semicolon at the end thereof and inserting a comma. (22) Subparagraph (A) of section 6103(h)(4) of the 1986 Code is amended by inserting “if” before “the taxpayer is a party to”. (23) Paragraph (5) of section 6416(b) of the 1986 Code is amended by striking “section 4216(e)(1)” each place it appears and inserting “section 4216(d)(1)”. (24) (A) Section 6421 of the 1986 Code is amended by redesignating subsections (j) and (k) as subsections (i) and(j), respectively. (B) Subsection (b) of section 34 of the 1986 Code is amended by striking “section 6421(j)” and inserting “section 6421(i)”. (C) Subsections (a) and (b) of section 6421 of the 1986 Code are each amended by striking “subsection (j)” and inserting “subsection (i)”. (25) Paragraph (3) of section 6427(f) of the 1986 Code is amended by striking “, (e),”. (26) (A) Section 6427 of the 1986 Code, as amended by paragraph (16), is amended by redesignating subsections (n),(p), (q), and (r) as subsections (m), (n), (o), and (p), respectively. (A) Paragraphs (1) and (2)(A) of section 6427(i) of the1986 Code are each amended by striking “(q)” and inserting “(o)”. (27) Subsection (m) of section 6501 of the 1986 Code is amended by striking “election under” and all that follows through “(or any” and inserting “election under section 30(d)(4),40(f), 43, 45B, 45C(d)(4), or 51(j) (or any”. (28) The paragraph heading of paragraph (2) of section7702B(e) of the 1986 Code is amended by inserting “section” after “Application of”. (29) Paragraph (3) of section 7434(b) of the 1986 Code is amended by striking “attorneys fees” and inserting “attorneys’ fees”. (30) Subparagraph (B) of section 7872(f)(2) of the 1986Code is amended by striking “foregone” and inserting “forgone”. (31) Subsection (e) of section 9502 of the 1986 Code is amended to read as follows: “(e) Certain Taxes on Alcohol Mixtures To Remain in General Fund.— For purposes of this section, the amounts which would (but for this subsection) be required to be appropriated under subparagraphs (A), (C), and (D) of subsection (b)(1) shall be reduced by— “(1) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol; and “(2) 0.67 cent per gallon in the case of fuel used in producing a mixture described in paragraph (1).”. (32) The amendments made by this section shall take effect on the date of the enactment of this Act.