AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2.

SEC. 1603. AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2. (a) Amendment Related to Section 1311.—Subsection (b) of section 4962 is amended by striking “subchapter A or C” and inserting “subchapter A, C, or D”. (b) Amendments Related to Section 1312.— (1)(A) Paragraph (10) of section 6033(b) is amended by striking all that precedes subparagraph (A) and inserting the following: “(10) the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):”. (B) Subparagraph (C) of section 6033(b)(10) is amended by adding at the end the following: “except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,”. (2) Paragraph (11) of section 6033(b) is amended to read as follows: “(11) the respective amounts (if any) of— “(A) the taxes imposed with respect to the organization on any organization manager, or any disqualified person, during the taxable year under section 4958 (relating to 111 STAT. 1097taxes on private excess benefit from certain charitable organizations), and “(B) reimbursements paid by the organization during the taxable year with respect to taxes imposed under such section, except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,”. (c) Effective Date.—The amendments made by this section shall take effect as if included in the provisions of the Taxpayer Bill of Rights 2 to which such amendments relate.