CLERICAL AMENDMENTS.

SEC. 408. CLERICAL AMENDMENTS.(a) Internal Revenue Code of 1986.—(1) Subclause (II) of section 1(g)(7)(B)(ii) is amended by striking “10 percent.” and inserting “10 percent”.(2) Clause (ii) of section 1(h)(6)(A) is amended—(A) in subclause (I), by striking “(5)(B)” and inserting “(4)(B)”, and(B) in subclause (II), by striking “(5)(A)” and inserting “(4)(A)”.118 STAT. 1191(3) Subclause (I) of section 42(d)(2)(D)(iii) is amended by striking “section 179(b)(7)” and inserting “section 179(d)(7)”.(4) Subsection (f) of section 72 is amended by striking “Economic Growth and Tax Relief Reconciliation Act of 2001” and inserting “Economic Growth and Tax Relief Reconciliation Act of 2001)”.(5)(A) Section 138 and paragraph (2) of section 26(b) are each amended by striking “Medicare+Choice MSA” each place it appears in the text and inserting “Medicare Advantage MSA”.(B) The heading for section 138 is amended to read as follows:“SEC. 138. MEDICARE ADVANTAGE MSA.” .(C) The heading for subsection (b) of section 138 is amended by striking “Medicare+Choice MSA” and inserting “Medicare Advantage MSA”.(D) The heading for paragraph (2) of section 138(c) is amended by striking “medicare+choice msa” and inserting “medicare advantage msa”.(E) Clause (i) of section 138(c)(2)(C) is amended by striking “Medicare+Choice MSAs” and inserting “Medicare Advantage MSAs”.(F) Subsection (f) of section 138 is amended by striking “Medicare+Choice MSA’s” and inserting “Medicare Advantage MSAs”.(G) The item relating to section 138 in the table of sections for part III of subchapter B of chapter 1 is amended to read as follows: “Sec. 138. Medicare Advantage MSA.”. (6) Clause (ii) of section 168(k)(2)(D) is amended—(A) by inserting “is” after “if property”, and (B) by striking “is” in subclause (I).(7) Each of the following provisions is amended by inserting “Robert T. Stafford” before “Disaster Relief and Emergency Assistance Act”:(A) Section 165(i)(1).(B) Section 165(k).(C) Section 1033(h)(3).(D) Section 5064(b)(3).(E) Section 5708(a).(8) The heading for subparagraph (F) of section 168(k)(2) is amended by striking “miniumum” and inserting “minimum”.(9) Paragraph (1) of section 246A(b) is amended by striking “section 243(c)(4)” and inserting “section 243(d)(4)”.(10) Clause (ii) of section 263(g)(2)(B) is amended by striking “1278” and inserting “1276”.(11) Clause (ii) of section 403(b)(7)(A) is amended by striking “section 3121(a)(1)(D)” and inserting “section 3121(a)(5)(D)”.(12) Paragraph (1) of section 408(a) is amended by striking “457(e)(16)” and inserting “457(e)(16),”.(13) Paragraph (2) of section 408(n) is amended by striking “section 101(6)” and inserting “paragraph (6) or (7) of section 101”.118 STAT. 1192(14) The table contained in section 411(a)(12)(B) is amended by striking the last line and inserting the following: “6 or more 100.”. (15) Paragraph (7) of section 414(q) is amended by striking “section” and inserting “subsection”.(16) Subparagraph (A) of section 416(i)(1) is amended in the matter following clause (iii) by striking “in the case of plan years” and inserting “In the case of plan years”.(17) Subparagraph (C) of section 415(c)(7) is amended by striking “subparagraph (D)” and inserting “subparagraph (B)”.(18) The item relating to section 1234B in the table of sections for part IV of subchapter P of chapter 1 is amended to read as follows: “Sec. 1234B. Gains or losses from securities futures contracts.”. (19) Subsection (h) of section 1296 is amended by striking “paragraphs (2) and (3) of section 851(b)” and inserting “section 851(b)(2)”.(20) The table of sections for part II of subchapter A of chapter 11 is amended by inserting after the item relating to section 2010 the following new item: “Sec. 2011. Credit for State death taxes.”. (21) The table of sections for subchapter A of chapter 13 is amended by inserting after the item relating to section 2603 the following new item: “Sec. 2604. Credit for certain State taxes.”. (22) Subsection (c) of section 4973 is amended by striking “subsection (a)(2)” and inserting “subsection (a)(3)”.(23) Paragraph (2) of section 4978(a) is amended by striking “60 percent” and inserting “(60 percent”.(24) Paragraph (4) of section 6103(p) is amended by striking “subsection (l)(16) or (17)” each place it appears and inserting “subsection (l)(16) or (18)”.(b) Other Laws.—(1) Subsection (c) of section 156 of the Community Renewal Tax Relief Act of 2000 (114 Stat. 2763A–623) is amended in the first sentence by inserting “than” after “not later”.(2) Paragraph (6) of section 1(a) of Public Law 107–22 shall be applied by substituting “part VIII” for “part VII” in such paragraph.(3) Subparagraph (A) of section 1(b)(3) of Public Law 107–22 shall be applied by substituting “educational” for “education” in the matter preceding subparagraph (A) in such section.(4) Paragraph (1) of section 204(e) of the Railroad Retirement and Survivors’ Improvement Act of 2001 shall be applied by substituting “Section 24(d)(2)(A)(iii)” for “Section 24(d)(3)(A)(iii)” in such paragraph.(5) Paragraph (2) of section 412(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall be applied by substituting “Section 221(f)(1)” for “Section 221(g)(1)” in such paragraph.(6) Subsection (b) of section 531 of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall be applied by substituting “section” for “subsection” in such subsection.118 STAT. 1193(7) Paragraph (3) of section 619(c) of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall be applied by substituting “after the item relating to section 45D” for “at the end” in such paragraph.(8) The table contained in section 203(a)(4)(B) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1053(a)(4)(B)) is amended by striking the last line and inserting the following: “6 or more 100.”. (9) Paragraph (3) of section 652(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001 shall be applied by inserting “each place it appears” before “in the next to last sentence” in such paragraph.