CLERICAL CORRECTIONS.

SEC. 412. CLERICAL CORRECTIONS.(a) Subparagraph (C) of section 2(b)(2) is amended by striking “subparagraph (C)” and inserting “subparagraph (B)”.(b) Paragraph (2) of section 25C(b) is amended by striking “subsection (c)(3)(B)” and inserting “subsection (c)(2)(B)”.(c) Subparagraph (E) of section 26(b)(2) is amended by striking “section 530(d)(3)” and inserting “section 530(d)(4)”.(d) Subparagraph (A) of section 30B(g)(2) and subparagraph (A) of section 30C(d)(2) are each amended by striking “regular tax” and inserting “regular tax liability (as defined in section 26(b))”.119 STAT. 2637(e) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 30C and inserting the following new item: “Sec. 30C. Alternative fuel vehicle refueling property credit.”. (f)(1) Subclause (II) of section 38(c)(2)(A)(ii) is amended by striking “or the New York Liberty Zone business employee credit or the specified credits” and inserting “, the New York Liberty Zone business employee credit, and the specified credits”.(2) Subclause (II) of section 38(c)(3)(A)(ii) is amended by striking “or the specified credits” and inserting “and the specified credits”.(3) Subparagraph (B) of section 38(c)(4) is amended—(A) by striking “includes” and inserting “means”, and(B) by inserting “and” at the end of clause (i).(g)(1) Subparagraph (A) of section 39(a)(1) is amended by striking “each of the 1 taxable years” and inserting “the taxable year”.(2) Subparagraph (B) of section 39(a)(3) is amended to read as follows:“(B) paragraph (1) shall be applied by substituting ‘each of the 5 taxable years’ for ‘the taxable year’ in subparagraph (A) thereof, and”.(h) Subparagraph (B) of section 40A(b)(5) is amended by striking “(determined without regard to the last sentence of subsection (d)(2))”.(i) Paragraph (5) of section 43(c) is amended to read as follows:“(5) Alaska natural gas.—For purposes of paragraph (1)(D)—“(A) In general.—The term ‘Alaska natural gas’ means natural gas entering the Alaska natural gas pipeline (as defined in section 168(i)(16) (determined without regard to subparagraph (B) thereof)) which is produced from a well—“(i) located in the area of the State of Alaska lying north of 64 degrees North latitude, determined by excluding the area of the Alaska National Wildlife Refuge (including the continental shelf thereof within the meaning of section 638(1)), and“(ii) pursuant to the applicable State and Federal pollution prevention, control, and permit requirements from such area (including the continental shelf thereof within the meaning of section 638(1)).“(B) Natural gas.—The term ‘natural gas’ has the meaning given such term by section 613A(e)(2).”.(j) Subsection (d) of section 45 is amended—(1) in paragraph (8) by striking “The term” and inserting “In the case of a facility that produces refined coal, the term”, and(2) in paragraph (10) by striking “The term” and inserting “In the case of a facility that produces Indian coal, the term”.(k) Paragraph (2) of section 45I(a) is amended by striking “qualified credit oil production” and inserting “qualified crude oil production”.(l) Subsection (g) of section 45K, as redesignated by section 1322 of the Energy Policy Act of 2005, is amended—(1) in the matter preceding paragraph (1), by striking “subsection (f)” and inserting “subsection (e)”, and119 STAT. 2638(2) in paragraph (2)(C), by striking “subsection (g)” and inserting “subsection (f)”.(m) Paragraph (1) of section 48(a), as amended by section 1336 of the Energy Policy Act of 2005, is amended by striking “paragraph (1)(B) or (2)(B) of subsection (d)” and inserting “paragraphs (1)(B) and (2)(B) of subsection (c)”.(n) Subparagraph (A) of section 48(a)(3) is amended—(1) by redesignating clause (iii) (relating to qualified fuel cell property or qualified microturbine property), as added by section 1336 of the Energy Policy Act of 2005, as clause (iv) and by moving such clause to the end of such subparagraph, and(2) by striking “or” at the end of clause (ii).(o) Subparagraph (E) of section 50(a)(2) is amended by striking “section 48(a)(5)” and inserting “section 48(b)”.(p)(1) Paragraph (3) of section 55(c) is amended by inserting “30B(g)(2), 30C(d)(2),” after “30(b)(3),”.(2) Section 1341(b)(3) of the Energy Policy Act of 2005 is repealed.(3) Section 1342(b)(3) of the Energy Policy Act of 2005 is repealed.(q)(1) Subsection (a) of section 62 is amended—(A) by redesignating paragraph (19) (relating to costs involving discrimination suits, etc.), as added by section 703 of the American Jobs Creation Act of 2004, as paragraph (20), and(B) by moving such paragraph after paragraph (19) (relating to health savings accounts).(2) Subsection (e) of section 62 is amended by striking “subsection (a)(19)” and inserting “subsection (a)(20)”.(r) Paragraph (3) of section 167(f) is amended by striking “section 197(e)(7)” and inserting “section 197(e)(6)”.(s) Subparagraph (D) of section 168(i)(15) is amended by striking “This paragraph shall not apply to” and inserting “Such term shall not include”.(t) Paragraph (2) of section 221(d) is amended by striking “this Act” and inserting “the Taxpayer Relief Act of 1997”.(u) Paragraph (8) of section 318(b) is amended by striking “section 6038(d)(2)” and inserting “section 6038(e)(2)”.(v) Subparagraph (B) of section 332(d)(1) is amended by striking “distribution to which section 301 applies” and inserting “distribution of property to which section 301 applies”.(w) Subparagraph (B) of section 403(b)(9) is amended by inserting “or” before “a convention”.(x)(1) Clause (i) of section 412(m)(4)(B) is amended by striking “subsection (c)” and inserting “subsection (d)”.(2) Clause (i) of section 302(e)(4)(B) of the Employee Retirement Income Security Act of 1974 is amended by striking “subsection (c)” and inserting “subsection (d)”.(y) Paragraph (1) of section 415(l) is amended by striking “individual medical account” and inserting “individual medical benefit account”.(z) The matter following clause (iv) of section 415(n)(3)(C) is amended by striking “clauses” and inserting “clause”.(aa) Subparagraph (C) of section 461(i)(3) is amended by striking “section 6662(d)(2)(C)(iii)” and inserting “section 6662(d)(2)(C)(ii)”.119 STAT. 2639(bb) Paragraph (12) of section 501(c) is amended—(1) by striking “subparagraph (C)(iii)” in subparagraph (F) and inserting “subparagraph (C)(iv)”, and(2) by striking “subparagraph (C)(iv)” in subparagraph (G) and inserting “subparagraph (C)(v)”.(cc) Clause (ii) of section 501(c)(22)(B) is amended by striking “clause (ii) of paragraph (21)(B)” and inserting “clause (ii) of paragraph (21)(D)”.(dd) Paragraph (1) of section 512(b) is amended by striking “section 512(a)(5)” and inserting “subsection (a)(5)”.(ee)(1) Subsection (b) of section 512 is amended—(A) by redesignating paragraph (18) (relating to the treatment of gain or loss on sale or exchange of certain brownfield sites), as added by section 702 of the American Jobs Creation Act of 2004, as paragraph (19), and(B) by moving such paragraph to the end of such subsection.(2) Subparagraph (E) of section 514(b)(1) is amended by striking “section 512(b)(18)” and inserting “section 512(b)(19)”.(3) Paragraph (6) of section 529(c) is amended by striking “education individual retirement account” and inserting “Coverdell education savings account”.(ff)(1) Subsection (b) of section 530 is amended by striking paragraph (3) and by redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively.(2) Clause (ii) of section 530(b)(2)(A) is amended by striking “paragraph (4)” and inserting “paragraph (3)”.(gg) Subparagraph (H) of section 613(c)(4) is amended by inserting “(including in situ retorting)” after “and retorting”.(hh) Subparagraph (A) of section 856(g)(5) is amended by striking “subsection (c)(6) or (c)(7) of section 856” and inserting “paragraph (2), (3), or (4) of subsection (c)”.(ii) Paragraph (6) of section 857(b) is amended—(1) in subparagraph (E), by striking “subparagraph (C)” and inserting “subparagraphs (C) and (D)”, and(2) in subparagraph (F)—(A) by striking “subparagraph (C) of this paragraph” and inserting “subparagraph (C) or (D)”, and(B) by striking “subparagraphs (C) and (D)” and inserting “subparagraphs (C), (D), and (E)”.(jj) Subparagraph (C) of section 881(e)(1) is amended by inserting “interest-related dividend received by a controlled foreign corporation” after “shall apply to any”.(kk) Clause (ii) of section 952(c)(1)(B) is amended—(1) by striking “clause (iii)(III) or (IV)” and inserting “subclause (II) or (III) of clause (iii)”, and(2) by striking “clause (iii)(II)” and inserting “clause (iii)(I)”.(ll) Clause (i) of section 954(c)(1)(C) is amended by striking “paragraph (4)(A)” and inserting “paragraph (5)(A)”.(mm) Subparagraph (F) of section 954(c)(1) is amended by striking “Net income from notional principal contracts.” after “Income from notional principal contracts.—”.(nn) Paragraph (23) of section 1016(a) is amended by striking “1045(b)(4)” and inserting “1045(b)(3)”.(oo) Paragraph (1) of section 1256(f) is amended by striking “subsection (e)(2)(C)” and inserting “subsection (e)(2)”.119 STAT. 2640(pp) The matter preceding clause (i) of section 1031(h)(2)(B) is amended by striking “subparagraph” and inserting “subparagraphs”.(qq) Paragraphs (1) and (2) of section 1375(d) are each amended by striking “subchapter C” and inserting “accumulated”.(rr) Each of the following provisions are amended by striking “General Accounting Office” each place it appears therein and inserting “Government Accountability Office”:(1) Clause (ii) of section 1400E(c)(4)(A).(2) Paragraph (1) of section 6050M(b).(3) Subparagraphs (A), (B)(i), and (B)(ii) of section 6103(i)(8).(4) Paragraphs (3)(C)(i), (4), (5), and (6)(B) of section 6103(p).(5) Subsection (e) of section 8021.(ss)(1) Clause (ii) of section 1400L(b)(2)(C) is amended by striking “section 168(k)(2)(C)(i)” and inserting “section 168(k)(2)(D)(i)”.(2) Clause (iv) of section 1400L(b)(2)(C) is amended by striking “section 168(k)(2)(C)(iii)” and inserting “section 168(k)(2)(D)(iii)”.(3) Subparagraph (D) of section 1400L(b)(2) is amended by striking “section 168(k)(2)(D)” and inserting “section 168(k)(2)(E)”.(4) Subparagraph (E) of section 1400L(b)(2) is amended by striking “section 168(k)(2)(F)” and inserting “section 168(k)(2)(G)”.(5) Paragraph (5) of section 1400L(c) is amended by striking “section 168(k)(2)(C)(iii)” and inserting “section 168(k)(2)(D)(iii)”.(tt) Section 3401 is amended by redesignating subsection (h) as subsection (g).(uu) Paragraph (2) of section 4161(a) is amended to read as follows:“(2) 3 percent rate of tax for electric outboard motors.—In the case of an electric outboard motor, paragraph (1) shall be applied by substituting ‘3 percent’ for ‘10 percent’.”.(vv) Subparagraph (C) of section 4261(e)(4) is amended by striking “imposed subsection (b)” and inserting “imposed by subsection (b)”.(ww) Subsection (a) of section 4980D is amended by striking “plans” and inserting “plan”.(xx) The matter following clause (iii) of section 6045(e)(5)(A) is amended by striking “for ‘$250,000’.” and all that follows through “to the Treasury.” and inserting “for ‘$250,000’. The Secretary may by regulation increase the dollar amounts under this subparagraph if the Secretary determines that such an increase will not materially reduce revenues to the Treasury.”.(yy) Subsection (p) of section 6103 is amended—(1) by striking so much of paragraph (4) as precedes subparagraph (A) and inserting the following:“(4) Safeguards.—Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (13), (14), or (17) or (o)(1), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(3)(B)(i) or 7(A)(ii), or (l)(6), (7), (8), (9), (12), (15), or (16) or any other person described in subsection (l)(16), (18), (19), or (20) shall, as a condition for receiving returns or return information—”,(2) by amending paragraph (4)(F)(i) to read as follows:119 STAT. 2641 “(i) in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or (16), or any other person described in subsection (l)(16), (18), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,”, and(3) by striking the first full sentence in the matter following subparagraph (F) of paragraph (4) and inserting the following: “If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met.”.(zz) Clause (ii) of section 6111(b)(1)(A) is amended by striking “advice or assistance” and inserting “aid, assistance, or advice”.(aaa) Paragraph (3) of section 6662(d) is amended by striking “the” before “1 or more”.