MISCELLANEOUS PROVISIONS.

SEC. 1604. MISCELLANEOUS PROVISIONS. (a) Amendments Related to Energy Policy Act of 1992.— (1) Paragraph (1) of section 263(a) is amended by striking “or” at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting “; or”, and by adding at the end the following new subparagraph: “(H) expenditures for which a deduction is allowed under section 179A.”. (2) Subparagraph (B) of section 312(k)(3) is amended— (A) by striking “179” in the heading and the first place it appears in the text and inserting “179 or 179A”, and (B) by striking “179” the last place it appears and inserting “179 or 179A, as the case may be”. (3) Paragraphs (2)(C) and (3)(C) of section 1245(a) are each amended by inserting “179A,” after “179”. (4) The amendments made by this subsection shall take effect as if included in the amendments made by section 1913 of the Energy Policy Act of 1992. (b) Amendments Related to Uruguay Round Agreements Act.— (1) Paragraph (1) of section 6621(a) is amended in the last sentence by striking “subsection (c)(3))” and inserting “subsection (c)(3), applied by substituting ‘overpayment’ for ‘underpayment’)”. (2)(A) Subclause (II) of section 412(m)(5)(E)(ii) is amended by striking “clause (i)” and inserting “subclause (I)”. (B) Subclause (II) of section 302(e)(5)(E)(ii) of the Employee Retirement Income Security Act of 1974 is amended by striking “clause (i)” and inserting “subclause (I)”. (3) Subparagraph (A) of section 767(d)(3) of the Uruguay Round Agreements Act is amended in the last sentence by striking “(except that” and all that follows through “into account)”. (4) The amendments made by this subsection shall take effect as if included in the sections of the Uruguay Round Agreements Act to which they relate. (c) Amendment Related to Omnibus Budget Reconciliation Act of 1993.— (1) Paragraph (6) of section 168(j) (defining Indian reservation) is amended by adding at the end the following new flush sentence: “For purposes of the preceding sentence, such section 3(d) shall be applied by treating the term ‘former Indian reservations in Oklahoma’ as including only lands which are within the 111 STAT. 1098jurisdictional area of an Oklahoma Indian tribe (as determined by the Secretary of the Interior) and are recognized by such Secretary as eligible for trust land status under 25 CFR Part 151 (as in effect on the date of the enactment of this sentence).”. (2) The amendment made by paragraph (1) shall apply as if included in the amendments made by section 13321 of the Omnibus Budget Reconciliation Act of 1993, except that such amendment shall not apply— (A) with respect to property (with an applicable recovery period under section 168(j) of the Internal Revenue Code of 1986 of 6 years or less) held by the taxpayer if the taxpayer claimed the benefits of section 168(j) of such Code with respect to such property on a return filed before March 18, 1997, but only if such return is the first return of tax filed for the taxable year in which such property was placed in service, or (B) with respect to wages for which the taxpayer claimed the benefits of section 45A of such Code for a taxable year on a return filed before March 18, 1997, but only if such return was the first return of tax filed for such taxable year. (d) Amendments Related to Tax Reform Act of 1986.—(1) Paragraph (3) of section 1059(d) is amended by striking “subsection (a)(2)” and inserting “subsection (a)”. (2)(A) Subparagraph (A) of section 833(b)(1) is amended— (i) by inserting before the comma at the end of clause (i) “and liabilities incurred during the taxable year under cost-plus contracts”, and (ii) by inserting before the comma at the end of clause (ii) “or in connection with the administration of cost-plus contracts”. (B) The amendment made by subparagraph (A) shall take effect as if included in the amendments made by section 1012 of the Tax Reform Act of 1986. (e) Amendment Related to Tax Reform Act of 1984.— (1) Section 267(f) is amended by adding at the end the following new paragraph: “(4) Determination of relationship resulting in disallowance of loss, for purposes of other provisions.—For purposes of any other section of this title which refers to a relationship which would result in a disallowance of losses under this section, deferral under paragraph (2) shall be treated as disallowance.”. (2) Effective date.—The amendment made by paragraph (1) shall take effect as if included in section 174(b) of the Tax Reform Act of 1984. (f) Amendments Related to Balanced Budget Act of 1997.— (1) The Balanced Budget Act of 1997 is amended— (A) in the table of contents for title IV, in the item relating to section 4921, by striking “children with”; (B) in the heading for section 4921, by striking “children with”; and (C) in the section added by section 4921— (i) in the heading for such section, by striking “children with”; and (ii) by amending subsection (a) to read as follows:111 STAT. 1099 “(a) In General.—The Secretary, directly or through grants, shall provide for research into the prevention and cure of Type I diabetes.”. (2)(A) Section 11201(g)(2)(B)(iii) of the Balanced Budget Act of 1997 shall apply as if the reference in such section to “December 31, 2003” were a reference to “December 31, 2001”. (B) Notwithstanding section 11104(b)(3) of the Balanced Budget Act of 1997, in carrying out any of the management reform plans under such section, the head of a department of the government of the District of Columbia shall report solely to the District of Columbia Financial Responsibility and Management Assistance Authority. (3) Section 9302 of the Balanced Budget Act of 1997 is amended by adding at the end the following new subsection; “(k) Coordination With Tobacco Industry Settlement Agreement.—The increase in excise taxes collected as a result of the amendments made by subsections (a), (e), and (g) of this section shall be credited against the total payments made by parties pursuant to Federal legislation implementing the tobacco industry settlement agreement of June 20, 1997. (4) The provisions of, and amendments made by, this subsection shall take effect immediately after the sections referred to in this subsection take effect. (g) Clerical Amendments.— (1) Clause (iii) of section 163(j)(2)(B) is amended by striking “clause (i)” and inserting “clause (ii)”. (2) Paragraph (1) of section 665(d) is amended in the last sentence by striking “or 669(d) and (e)”. (3) Subsection (g) of section 1441 (relating to cross reference) is amended by striking “one-half” and inserting “85 percent”. (4) Paragraph (1) of section 2523(g) is amended by striking “qualified remainder trust” and inserting “qualified charitable remainder trust”. (5) Subsection (d) of section 9502 is amended by redesignating the paragraph added by section 806 of the Federal Aviation Reauthorization Act of 1996 as paragraph (6).