AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001.

SEC. 404. AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001.(a) Amendment Related to Section 401 of the Act.—Clause (i) of section 530(d)(2)(C) is amended by striking “higher” after “qualified”.(b) Amendments Related to Section 611 of the Act.—(1) Paragraph (3) of section 45A(c) is amended by inserting “, except that the base period taken into account for purposes of such adjustment shall be the calendar quarter beginning October 1, 1993” before the period at the end. (2) Subparagraph (A) of section 415(d)(4) is amended by adding at the end the following new sentence: “This subparagraph shall also apply for purposes of any provision of this title that provides for adjustments in accordance with the method contained in this subsection, except to the extent provided in such provision.”. (c) Amendment Related to Section 614 of the Act.—Clause (ii) of section 4972(c)(6)(A) is amended to read as follows:“(ii) the amount of contributions described in section 401(m)(4)(A), or”.(d) Amendment Related to Section 637 of the Act.—Clause (i) of section 408(p)(6)(A) is amended by adding at the end the following new sentence: “For purposes of the preceding sentence, amounts described in section 6051(a)(3) shall be determined without regard to section 3401(a)(3).”.(e) Amendment Related to Section 641 of the Act.—Subparagraph (B) of section 403(a)(4) is amended to read as follows:“(B) Certain rules made applicable.—The rules of paragraphs (2) through (7) and (9) of section 402(c) and section 402(f) shall apply for purposes of subparagraph (A).”.(f) 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.