INCREASE IN REQUIRED DISTRIBUTION OF CAPITAL GAIN NET INCOME.

SEC. 404. INCREASE IN REQUIRED DISTRIBUTION OF CAPITAL GAIN NET INCOME.(a) In General.—Subparagraph (B) of section 4982(b)(1) is amended by striking “98 percent” and inserting “98.2 percent”.(b) Effective Date.—The amendments made by this section shall apply to calendar years beginning after the date of the enactment of this Act.