MODIFICATION OF ESTIMATED TAX SAFE HARBORS.

SEC. 2003. MODIFICATION OF ESTIMATED TAX SAFE HARBORS. (a) In General.—The table contained in clause (i) of section 6654(d)(1)(C) (relating to limitation on use of preceding year’s tax) 112 STAT. 2681–902is amended by striking the item relating to 1998, 1999, or 2000 and inserting the following new items: “1998 105 1999 or 2002 106” (b) Effective Date.—The amendment made by this section shall apply with respect to any installment payment for taxable years beginning after December 31,1999.