Pub. L. 107-147, tit. IV, subtit. B, sec. 418
ADDITIONAL CORRECTIONS.
SEC. 418. ADDITIONAL CORRECTIONS. (a) Amendments Related to Section 202 of the Economic Growth and Tax Relief Reconciliation Act of 2001.— (1) Subsection (h) of section 23 is amended— (A) by striking “subsection (a)(1)(B)” and inserting “subsection (a)(3)”, and (B) by adding at the end the following new flush sentence: “If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.”. . (2) Subsection (f) of section 137 is amended by adding at the end the following new flush sentence: “If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.”. (b) Amendments Related to Section 204 of the Economic Growth and Tax Relief Reconciliation Act of 2001.—Section 21(d)(2) is amended— (1) in subparagraph (A) by striking “$200” and inserting “$250”, and116 STAT. 58 (2) in subparagraph (B) by striking “$400” and inserting “$500”. (c) Effective Date.—The amendments made by this section shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 to which they relate.