CLERICAL CORRECTIONS AND DEADWOOD-RELATED PROVISIONS.

SEC. 401. CLERICAL CORRECTIONS AND DEADWOOD-RELATED PROVISIONS. (a) Clerical Corrections.— (1) [26 U.S.C. 1] The table of subchapters for chapter 1is amended by moving the item relating to subchapter R before the item relating to subchapter S. (2)(A) Sections 22(c)(3)(A)(i)(III), 104(b)(2)(D), 140(a)(3), and 149(b)(3)(A)(i) are each amended by striking “Veterans’ Administration” and inserting “Department of Veterans Affairs”. (B) The heading of section 4980H(c)(2)(F) is amended by striking “Veterans administration” and inserting “Department of veterans affairs”. (C) Section 6050H(h)(3)(B)(i) is amended by striking “Veterans Administration” and inserting “Department of Veterans Affairs”. (3) Section 24(d) is amended by redesignating paragraph (5) as paragraph (3). (4) Section 25C(b)(2) is amended by striking “subsection (c)(2)(B)” and inserting “subsection (c)(3)(B)”. (5) Section 25C(d)(3) is amended— (A) by striking the period at the end of subparagraph (B) and inserting a comma, and (B) by striking the period at the end of subparagraph (D) and inserting “, and”. (6) Section 25C(g)(2) is amended by striking “2017..” and inserting “2017.”. (7) [26 U.S.C. 38] The table of sections for subpart D of part IV of subchapter A of chapter 1is amended— (A) by striking the item relating to section 41 which relates to the employee stock ownership credit, and (B) by moving the item relating to section 45K after the item relating to section 45J. (8) Section 38(b)(34) is amended by adding a comma at the end. (9) The heading of section 40(g)(2) is amended by striking “Aggregration” and inserting “Aggregation”. (10) The heading of section 42(e)(2)(B) is amended by striking “etc,” and inserting “etc.,”. (11)(A) [26 U.S.C. 42] Section 42(d)(4)(C)(i)is amended by striking “as defined in paragraph (5)(C)” and inserting “as defined in paragraph (5)(B)(ii)”. (B) Section 42(f)(5)(B)(ii)(I) is amended by striking “(d)(6)(C)” and inserting “(d)(6)(B)”. (C) Section 42(k)(2)(B) is amended— (i) by striking “(d)(6)(B)” and inserting “(d)(6)(C)”, and (ii) by striking “building..” in clause (ii) and inserting “building.”. (D) Section 42(m)(1)(B)(ii)(III) is amended by striking “as defined in subsection (d)(5)(C)” and inserting “as defined in subsection (d)(5)(B)(ii)”. (12) Section 42(h)(5)(C)(ii) is amended by striking “; and” and inserting “, and”. (13) Section 42(i)(3)(D)(ii)(I) is amended by striking the period at the end. (14) Section 45(c)(6) is amended by striking “section 2(27)” and inserting “section 1004(27)”. (15) Section 45(c)(7)(A)(i)(II) is amended by striking “for purpose” and inserting “for the purpose”. (16) Section 45(c)(7)(A)(i)(III) is amended by striking the period at the end and inserting “, or”. (17) Section 45C(b)(2)(A)(ii)(II) is amended by striking “; and” and inserting “, and”. (18) Section 45D(f)(1)(F) is amended by adding “, and” at the end. (19) Section 45H(d) is amended by striking “purposes this” and inserting “purposes of this”. (20) Section 48(a)(1) is amended by striking “(3)(B), and (4)(B)” and inserting “and (3)(B)”. (21) Section 48(a)(6)(B) is amended by striking “property energy property” and inserting “energy property”. (22) Section 48(c)(2)(B) is amended by striking “equal $200” and inserting “equal to $200”. (23) Section 48(d)(3) is amended— (A) by striking “shall” in the matter that precedes subparagraph (A), and (B) by inserting “shall” before “not” in subparagraph (A). (24) Section 49(a)(1)(D)(iii) is amended by striking “share-holder” in the last sentence and inserting “shareholder”. (25) Section 50(b)(2)(A) is amended by striking the period at the end and inserting a semicolon. (26) Section 51(c)(4) is amended by adding a period at the end. (27) Section 51(d)(3)(A)(ii)(II) is amended by adding a comma at the end. (28) Section 51(d)(8) is amended by striking “food stamp recipient” in the heading thereof and inserting “supplemental nutrition assistance program benefits recipient”. (29) Section 51(i)(1)(A) is amended by striking “entity,” and inserting “entity”. (30) Section 58(a)(2)(A) is amended by striking “461(j)” and inserting “461(k)”. (31) Section 62(a)(20) is amended by inserting a comma after “United States Code”. (32) [26 U.S.C. 62] Section 62(e)(1)is amended by striking “(2 U.S.C. 1202)” and inserting “(42 U.S.C. 2000e-16b)”. (33) Section 68(b)(2) is amended by striking “shall be shall be” and inserting “shall be”. (34) The heading of section 82 is amended by striking “for expenses of moving” and inserting “of moving expenses”. (35) The heading of section 84 is amended by striking “political organization” and inserting “political organizations”. (36) Section 105(h)(7)(B) is amended by striking “subparagraph (A)” and inserting “subparagraph (A))”. (37) Section 125(e)(2) is amended by striking “subparagraphs” and inserting “subparagraph”. (38) Section 132(c)(4) is amended by striking “peforming” and inserting “performing”. (39) Section 134(b)(6) is amended by striking “an combat” and inserting “a combat”. (40) Section 137(c) is amended by striking “section 514” in the second sentence and inserting “section 541”. (41) Section 139(c)(2) is amended by striking “federally” and inserting “a federally”. (42) Section 139E(c)(1) is amended by striking “(43 U.S.C. 1601, et seq.)” and inserting “(43 U.S.C. 1601 et seq.)”. (43) Section 139E(c)(3) is amended by striking “2013” and inserting “2014”. (44) [26 U.S.C. 139E note] Section 3(a) of the Tribal General Welfare Exclusion Act of 2014is amended by striking “subsection” and inserting “section”. (45) [26 U.S.C. 141] Section 4(c) of such Actis amended by striking “subsection” and inserting “section”. (46) The item relating to section 143 in the table of sections for subpart A of part IV of subchapter B of chapter 1 is amended to read as follows: “Sec. 143. Mortgage revenue bonds; qualified mortgage bond and qualified veterans’ mortgage bond.” . (47) Section 142(d)(2)(C) is amended by inserting “section” before “42(i)(3)(D)”. (48) Section 163(e)(5)(C)(ii) is amended by inserting “in” before “subsection (i)(1)(B)”. (49) Section 168(d)(3)(B)(i) is amended by inserting a comma after “real property”. (50) Section 168(e)(3)(C)(i) is amended by striking “and”. (51) Section 169(d)(5)(B) is amended by inserting “a” before “facility”. (52) Section 170(b)(1)(A)(ix) is amended by inserting “National” before “Agricultural”. (53) Section 172(d)(5) is amended by striking “section 243” and inserting “sections 243”. (54) Section 179D(d)(1)(B) is amended by striking “which” and inserting “such that”. (55) Section 219(f)(1) is amended by striking “term compensation includes” in the last sentence and inserting “term ‘compensation’ includes”. (56) Section 219(g)(8) is amended by striking “shall each be” and inserting “shall be”. (57) Section 223(c)(2)(C) is amended by striking “section 1871” and inserting “section 1861”. (58) [26 U.S.C. 223] Section 223(d)(2)(A)is amended by striking “section 213(d)” and inserting “section 213(d))”. (59) [26 U.S.C. 261] The item relating to section 280H in the table of sections for part IX of subchapter B of chapter 1is amended to read as follows: “Sec. 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years.” . (60) Subparagraphs (F) and (G) of section 263(a)(1) are each amended by striking the semicolon at the end and inserting a comma. (61) Section 263(a)(1) is amended by redesignating subparagraphs (I) through (L) as subparagraphs (H) through (K), respectively. (62) Section 280C(a) is amended by striking “and 1396(a),” and inserting “1396(a),”. (63) The heading of section 331 is amended by striking “shareholders” and inserting “shareholder”. (64) Section 338(h)(3)(A)(iii) is amended by striking “paragaraph” and inserting “paragraph”. (65) The second sentence of section 355(h)(2)(B) is amended by striking “of assets”. (66) [26 U.S.C. 361] The heading of subpart C of part III of subchapter C of chapter 1is amended by striking “Corporation” and inserting “Corporations”. (67) Section 362(a) is amended by striking the comma after “acquired”. (68) Section 368(a)(2)(F)(vii) is amended by striking “(15 U.S.C. 80a-2(36))” and inserting “(15 U.S.C. 80a-2(a)(36))”. (69) Section 401(a)(2) is amended by striking “determination).;” and inserting “determination));”. (70) Section 401(a)(15) is amended by striking “a trust” and inserting “A trust”. (71) Section 401(a)(32)(A) is amended by striking “section section” both places it appears and inserting “section”. (72) Section 401(c)(2)(A)(iii) is amended by striking “sections 3121(d)(3)(A), (C), or (D), without regard to paragraph (2) of section 1402(c)” and inserting “subparagraph (A), (C), or (D) of section 3121(d)(3), without regard to section 1402(c)(2)”. (73) Section 402(i) is amended by striking “subparagraph (A) of subsection (d)(4)” and inserting “subsection (e)(4)(D)(i)”. (74) Section 404A(c)(4)(B) is amended by striking “and” at the end. (75) Section 408(a)(1) is amended by inserting “or” after “subsection (d)(3)”. (76) Section 408(m)(3)(B) is amended by striking “section 7” and inserting “section 5”. (77) Section 408A(d)(3)(B) is amended by adding a period at the end. (78) Section 408A(e)(2)(B) is amended by striking “the subparagraph (A)” and inserting “subparagraph (A)”. (79) Section 409(n)(1)(A)(i) is amended by striking “securities,,,” and inserting “securities,”. (80) Section 409A(b)(3)(B)(i) is amended by striking the semicolon at the end and inserting a comma. (81) [26 U.S.C. 410] The item relating to section 413 in the table of sections for subpart B of part I of subchapter D of chapter 1is amended to read as follows: “Sec. 413. Collectively bargained plans, etc.” . (82) [26 U.S.C. 411] Section 411(a)(4)(A)is amended by striking the comma at the end and inserting a semicolon. (83) Section 412(c)(1)(A) is amended by adding a period at the end. (84) Section 412(c)(4)(B) is amended by inserting “section” before “433(d)”. (85) Section 412(c)(7)(B)(iii) is amended by striking the comma after “subchapter D”. (86) Section 413(b)(6) is amended by striking “and the last sentence of section 4971(a)” in the last sentence and inserting “and section 4971(e)”. (87) Section 414(l)(2)(G) is amended by striking “banks” in the heading thereof and inserting “depository institutions”. (88) Section 414(u)(6) is amended by striking “section 457(b))” and inserting “section 457(b)))”. (89) Section 414(x)(1) is amended by striking “are” and inserting “is”. (90) Section 414(y)(1)(C)(i) is amended by striking “of such Code”. (91) Section 414(y)(2) is amended by striking “subparagraph” and inserting “subparagraphs”. (92) Section 418E is amended by striking “subsection 432(b)(2)” each place it appears and inserting “section 432(b)(2)”. (93) Section 418E(d)(1), as amended by the preceding paragraph, is amended— (A) by striking “section 432(b)(2),,” and inserting “section 432(b)(2),”, (B) by striking “section 432(b)(2),)” and inserting “section 432(b)(2))”, and (C) by striking “compare the value of plan assets” and all that follows through “for that plan year with” and inserting “compare the value of plan assets for that plan year with”. (94) Section 418E(e)(1)(A) is amended to read as follows: “(A) notify the Secretary and the parties described in section 101(f)(1) of the Employee Retirement Income Security Act of 1974 of that determination, and” . (95) [26 U.S.C. 401] The table of subparts for part I of subchapter D of chapter 1is amended by striking the item relating to subpart C and inserting the following: “subpart c—insolvent plans” . (96) Section 419A(c)(6)(B) is amended by striking “(42 U.S.C. 300gg-91(d)(3))” and inserting “(42 U.S.C. 300gg-91(d)(3)))”. (97) Section 420(c)(1)(A) is amended by striking “subsection (e)(1)(D)” and inserting “subsection (e)(1)(E)”. (98) Section 424(g) is amended by striking “section 422(a)(2)” and inserting “sections 422(a)(2)”. (99) [26 U.S.C. 430] Section 430(c)(7)(E)(v)(II)is amended by inserting “the” after “title I of”. (100) Section 430(h)(2)(F) is amended by striking “section 417(e)(3)(D)(i)” and inserting “section 417(e)(3)(D)”. (101) Section 431(d)(2)(B)(i) is amended by striking “this Act” and inserting “the Pension Protection Act of 2006”. (102) Section 432(b)(3)(A)(i) is amended by striking “in endangered status for such plan year” and all that follows through “, whether or not” and inserting the following: “in endangered status for such plan year, or would be in endangered status for such plan year but for paragraph (5), whether or not”. (103) Section 432(b)(3)(B) is amended by redesignating the clause (iv) relating to projections of critical and declining status as clause (v). (104) Section 432(b)(3)(D)(iv) is amended by inserting a comma after “Labor”. (105) Section 432(e)(8)(C)(iii) is amended by striking “the Secretary shall” and inserting “The Secretary shall”. (106) So much of the text of section 432(f)(3) as precedes subparagraph (A) is amended to read as follows: “During the period beginning on the date of the certification under subsection (b)(3)(A) for the initial critical year and ending on the date of the adoption of a rehabilitation plan—”. (107) Section 432(g)(1) is amended by striking “subsection (e)(9))” and inserting “subsection (e)(9)”. (108) Section 433(c)(5)(C)(ii)(II) is amended by inserting “of such Act” after “title IV”. (109)(A) The heading for section 433 is amended by inserting “for csec plans” after “funding standards”. (B) [26 U.S.C. 430] The table of sections for subpart A of part III of subchapter D of chapter 1is amended by adding at the end the following new item: “Sec. 433. Minimum funding standards for CSEC plans.” . (110) [26 U.S.C. 436] The item relating to section 436 in the table of sections for subpart B of part III of subchapter D of chapter 1is amended to read as follows: “Sec. 436. Funding-based limits on benefits and benefit accruals under single-employer plans.” . (111) The heading of section 453B is amended by striking “loss disposition” and inserting “loss on disposition”. (112) Section 457(f)(4)(C)(i) is amended— (A) by striking “section 9101” and inserting “section 8101”, and (B) by striking “7801),” and inserting “7801)),”. (113) Section 457A(d)(4) is amended— (A) by striking “case a foreign” and inserting “case of a foreign”, and (B) by striking “had been” and inserting “been”. (114) Section 458(b)(9) is amended by striking “Repurchased” in the heading thereof and inserting “Repurchase”. (115) Section 458(c)(1) is amended by striking “regulations prescribed” and inserting “regulations prescribe”. (116) Section 460(b)(2)(A) is amended by inserting a comma after “first”. (117)(A) [26 U.S.C. 461] Section 461is amended by redesignating the second subsection (j) (relating to farming syndicate defined) as subsection (k). (B) Section 461(i)(4) is amended by striking “subsection (j)” and inserting “subsection (k)”. (118) The heading of section 464 is amended by inserting “expenses” after “farming”. (119) Section 464(d)(2)(B)(iii) is amended by striking “subsection (c)(2)(E)” and inserting “section 461(k)(2)(E)”. (120) Section 470(d)(2)(B) is amended by striking “clause (ii)” and inserting “subparagraph (A)(ii)”. (121) [26 U.S.C. 501] The item relating to part VIII in the table of parts for subchapter F of chapter 1is amended to read as follows: “Part VIII. Certain Savings Entities” . (122) Section 501(c)(14)(B)(iv) is amended by adding a period at the end. (123) Section 501(c)(19)(B) is amended by striking “widows,,” and inserting “widows,”. (124) Section 501(f)(3)(B) is amended by striking “section 115(a)” and inserting “section 115”. (125) [26 U.S.C. 511] The item relating to section 511 in the table of sections for part III of subchapter F of chapter 1is amended to read as follows: “Sec. 511. Imposition of tax on unrelated business income of charitable, etc., organizations.” . (126) Section 512(b)(19)(H)(iii) is amended by striking “clause (i)(II)” and inserting “clause (i)”. (127) Section 529(c)(6) is amended by striking “an Coverdell” and inserting “a Coverdell”. (128) Section 529(e)(3)(A) is amended— (A) by striking the semicolon at the end of clause (i) and inserting a comma, and (B) by adding “, and” at the end of clause (ii). (129) Section 529A(d)(4) is amended by striking “Achieving a Better Life Experience Act of 2014” and inserting “Stephen Beck, Jr., ABLE Act of 2014”. (130) Section 529A(e)(4) is amended by striking “subparagraph section” and inserting “section”. (131) Section 530(d)(9)(B) is amended by striking “by the” and inserting “by”. (132) Section 542(c)(5) is amended by striking the comma at the end and inserting a semicolon. (133) Section 542(c)(7) is amended by striking “A small” and inserting “a small”. (134) Section 543(a)(2)(B)(ii) is amended by striking “section 563(d)” and inserting “section 563(c)”. (135) Section 543(d)(5)(A)(ii) is amended by striking “section 563(d)” and inserting “section 563(c)”. (136) Section 613A(c)(7)(B) is amended by striking “taxpayers” and inserting “taxpayer’s”. (137) Section 642(c)(1) is amended by striking “other then” and inserting “other than”. (138) [26 U.S.C. 661] The item relating to section 661 in the table of sections for subpart C of part I of subchapter J of chapter 1 is amended to read as follows: “Sec. 661. Deduction for estates and trusts accumulating income or distributing corpus.” . (139) [26 U.S.C. 706] Section 706(b)(5)is amended by striking “section 584(h)” and inserting “section 584(i)”. (140) Section 751(c) is amended by striking “and, sections” both places it appears and inserting “and sections”. (141) Section 807(e)(5)(A)(i) is amended by striking “subparagraph (C)” and inserting “subparagraph (B)”. (142) Section 831(c) is amended by striking “section 816(a)).” and inserting “section 816(a).”. (143) Section 832(b)(7)(E)(ii)(II) is amended by striking the comma at the end and inserting a period. (144) Section 852(a)(1)(B) is amended by striking “265,” and inserting “265 and”. (145) Section 852(b)(2)(D) is amended by striking “the deduction” and inserting “The deduction”. (146) Subparagraphs (A) and (B) of section 856(c)(7) are each amended by striking “paragraph (4)(B)(iii)” and inserting “paragraph (4)(B)(iv)”. (147) Paragraphs (1), (3), (4), and (5) of section 856(m) are each amended by striking “subsection (c)(4)(B)(iii)” and inserting “subsection (c)(4)(B)(iv)”. (148) Section 857(b)(6)(J) is amended by striking “section 856(c)(8)” and inserting “section 856(c)(10)”. (149) Section 860(f)(2)(A)(ii) is amended by striking “decreased” and inserting “decrease”. (150) Section 860(i) is amended by striking “willfull” and inserting “willful”. (151) Section 860G(a)(3)(A)(iii)(III) is amended by striking the period at the end and inserting a comma. (152) Section 864(d)(8) is amended by striking “section 956(b)(3)” and inserting “section 956(c)(3)”. (153) Section 877(d)(4)(B)(i) is amended by striking “in 957” and inserting “in section 957”. (154) Section 877A(g)(6) is amended by striking “220(e)(4)” and inserting “220(f)(4)”. (155) Section 897(a)(1)(A) is amended by striking “section 871(B)(1)” and inserting “section 871(b)(1)”. (156) The heading of section 897(k)(2) is amended by striking “usrpi” and inserting “united states real property interest”. (157) Section 904(d)(2)(B)(ii) is amended— (A) by striking “, except as provided in subparagraph (E)(iii) or paragraph (3)(I),”, and (B) by inserting “subparagraph (E)(ii), or paragraph (3)(H),” after “Except as provided in clause (iii),” (158) Section 907(c)(3)(C) is amended by striking the period after “partnerships” and inserting a comma. (159) Section 907(f)(1) is amended by striking “year,” and inserting “years,”. (160) Section 911(d)(8)(B)(i) is amended by striking “(50 U.S.C. App. 1 et seq.)” and inserting “(50 U.S.C. 4301 et seq.)”. (161) [26 U.S.C. 912] Section 912(1)(B)is amended by striking “(50 U.S.C., sec. 403e)” and inserting “(50 U.S.C. 3505)”. (162) Section 956(c)(2)(E) is amended by striking “which are not contracts described in section 953(a)(1)” and inserting “which are contracts described in section 953(e)(2)”. (163) Section 956(e) is amended by striking “provisons” and inserting “provisions”. (164) Section 957(b) is amended by striking “contracts described in section 953(a)(1)” and inserting “contracts not described in section 953(e)(2)”. (165) The heading of section 993 is amended by inserting “and special rules” after “definitions”. (166) Section 1016(a)(3)(D) is amended by inserting “as in effect prior to its repeal by the Tax Reform Act of 1986” before “(or the corresponding provisions of prior income tax laws)”. (167) Section 1033(h)(2) is amended by inserting “is” before “located”. (168) Section 1035(a)(1) is amended by striking “; or” and inserting a semicolon. (169) Section 1059(d)(3) is amended by striking “; except that” and all that follows and inserting “and there shall not be taken into account any day which is more than 2 years after the date on which such share becomes ex-dividend.”. (170) Section 1092(a)(2)(B) is amended by striking “with respect other” in the last sentence and inserting “with respect to other”. (171) Section 1092(c)(4)(E) is amended by striking “(other than subparagraph (B) thereof)”. (172) [26 U.S.C. 1221] The item relating to section 1222 in the table of sections for part III of subchapter P of chapter 1is amended to read as follows: “Sec. 1222. Other terms relating to capital gains and losses.” . (173) [26 U.S.C. 1231] The item relating to section 1252 in the table of sections for part IV of subchapter P of chapter 1is amended to read as follows: “Sec. 1252. Gain from disposition of farm land.” . (174) Section 1250(d)(3) is amended by striking “paragraph (9)” and inserting “paragraph (6)”. (175) Section 1255(b)(2) is amended by striking “170(e),” and inserting “170(e)”. (176)(A) Subparagraphs (B) and (C) of section 1256(e)(3) are each amended by striking “section 464(e)(2)” and inserting “section 461(k)(4)”. (B) Section 1258(d)(5)(C) is amended by striking “section 464(e)(2)” and inserting “section 461(k)(4)”. (177) Section 1257(c)(1) is amended— (A) by striking “section 1201(4)” and inserting “section 1201(a)(7)”, and (B) by striking “16 U.S.C. 3801(4)” and inserting “16 U.S.C. 3801(7)”. (178) Section 1257(c)(2) is amended— (A) by striking “section 1201(6)” and inserting “section 1201(a)(10)”, and (B) by striking “16 U.S.C. 3801(6)” and inserting “16 U.S.C. 3801(10)”. (179) [26 U.S.C. 1274] Section 1274(b)(3)(B)(i)is amended by striking “section 6662(d)(2)(C)(iii)” and inserting “section 6662(d)(2)(C)(ii)”. (180) Section 1276(a)(4) is amended by striking “871(a),,” and inserting “871(a),”. (181) Section 1278(b)(1) is amended by striking “871(a),,” and inserting “871(a),”. (182) Section 1286(f) is amended by striking “and 305(e),” and inserting “and section 305(e),”. (183) Section 1291(e) is amended by striking “subsections (c) and (d) (e),” and inserting “subsections (c), (d), and (e)”. (184) Section 1298(b)(5)(B) is amended by striking “section 951(f)” and inserting “section 951(c)”. (185) Section 1298(d)(2)(A) is amended by striking “section 1296(a)(2)” and inserting “section 1297(a)(2)”. (186) Section 1298(e)(2)(B)(ii) is amended by striking “provisons” and inserting “provisions”. (187) Section 1355(f)(3) is amended by striking “of which” and inserting “on which”. (188) Section 1358(b)(1) is amended by striking “section 1352(a)(2)” and inserting “section 1352(2)”. (189) Section 1358(c)(2) is amended by striking “an person’s” and inserting “a person’s”. (190) Sections 1361(f)(2), 1362(d)(3)(C)(v), and 4975(d)(16)(A) are each amended by striking “1813(w)(1)),” and inserting “1813(w)(1))),”. (191) Section 1362(f) is amended by striking “may be during” and inserting “may be, during”. (192) Section 1366(e) is amended by striking “section 704(e)(3)” and inserting “section 704(e)(2)”. (193) Section 1368(f)(2) is amended by striking “in included” and inserting “is included”. (194) Section 1391(g)(3)(E)(ii) is amended by striking “Interior” and inserting “the Interior”. (195) Section 1394(b)(3)(B)(i)(II) is amended by striking “subsection” and inserting “subsections”. (196) Section 1397C(d)(5)(B) is amended by striking “subparagraphs (A) or (B)” and inserting “subparagraph (A) or (B)”. (197) Section 1402(a)(1) is amended— (A) by striking “section 1233(2)” and inserting “section 1233(a)(2)”, and (B) by striking “16 U.S.C. 3833(2)” and inserting “16 U.S.C. 3833(a)(2)”. (198) Section 1402(b) is amended by striking “3211,.” and inserting “3211.”. (199) The heading of section 1446 is amended by striking “withholding tax” in the heading and inserting “withholding of tax”. (200) Section 2031(c)(1) is amended by striking all that follows subparagraph (A) and inserting the following: “(B) $500,000.” . (201) Section 2031(c)(2) is amended by striking “paragraph (5)).” and inserting “paragraph (5))).”. (202) Section 2055(e)(3)(G) is amended by striking “subparagraph (J)” and inserting “subparagraph (J))”. (203) [26 U.S.C. 2106] Section 2106(a)(4)is amended by inserting “section” before “2058(a)”. (204) Section 2522(c)(1) is amended by striking “to of for” and inserting “to or for”. (205) Section 2523(g)(1) is amended by striking “noncharitable beneficiary” and inserting “beneficiary who is not a charitable beneficiary”. (206) Section 2523(g)(2) is amended by striking “noncharitable” and inserting “charitable”. (207) Section 3101(a) is amended by adding a period at the end. (208) Section 3111(e)(5)(B) is amended by inserting “the” before “meaning”. (209) Section 3121(b)(5)(B)(i)(V) is amended by striking “section 105(e)(2)” and inserting “section 104(e)(2)”. (210) Section 3121(b)(5)(H)(i) is amended by striking “1997” and inserting “1997,”. (211) Section 3304(a)(4)(G)(ii) is amended by striking “section 6402(f)(4)(B)” and inserting “section 6402(f)(4)(C)”. (212) Section 3306(b)(5)(F) is amended by striking the semicolon at the end and inserting a comma. (213) Section 3306(c)(19) is amended by striking “Service” and inserting “service”. (214) Section 3306(u) is amended by striking “25 U.S.C. 450b(e)” and inserting “25 U.S.C. 5304(e)”. (215) Section 3306(v) is amended by striking “this part” and inserting “this section”. (216) Section 3309(d) is amended by striking “25 U.S.C. 450b(e)” and inserting “25 U.S.C. 5304(e)”. (217)(A) Paragraphs (1), (2), (3), (4)(B), (5), (6), (8)(A)(ii), (8)(B), (8)(D), (9), (10)(B), (11), (12)(A), (12)(B), (12)(C), (13), (14), and (15) of section 3401(a) are each amended by striking “; or” at the end and inserting a comma. (B) Paragraphs (4)(A), (8)(A)(i), (8)(C), (10)(A), (12)(D), and (22) of section 3401(a) are each amended by striking “; or” at the end and inserting “, or”. (C) Section 3401(a)(12)(E) is amended by striking “, or” at the end and inserting a comma. (D) Paragraphs (16)(A), (16)(B), (17), (18), (19), (20), and (21) of section 3401(a) are each amended by striking the semicolon at the end and inserting a comma. (218) Section 3509(d)(1)(C) is amended by striking “sections” and inserting “section”. (219) Section 4051(a)(3) is amended by striking “Secretary.” and inserting “Secretary).”. (220) Section 4104(a)(1) is amended by striking “section” and inserting “sections”. (221) Section 4221(a) is amended by striking “section 4051,” and inserting “section 4051”. (222) [26 U.S.C. 4261] The item relating to part III in the table of parts for subchapter C of chapter 33is amended by striking “relating” and inserting “applicable”. (223) Section 4612(e)(2)(B)(ii)(I) is amended by striking “tranferred” and inserting “transferred”. (224) Section 4958(f)(1)(D) is amended by striking the period at the end and inserting a comma. (225) [26 U.S.C. 4971] Section 4971(b)is amended by striking “minimum required contribution,” and all that follows through “whichever is applicable” and inserting the following: “minimum required contribution, accumulated funding deficiency, or CSEC accumulated funding deficiency, whichever is applicable”. (226) Section 4971(c)(3) is amended by striking “applicable and” and inserting “applicable, and”. (227) Section 4971(f) is amended by striking “applicable for” and inserting “applicable, for”. (228) Section 4971(g)(4)(C)(ii) is amended by striking “section 432(i)(9)” and inserting “section 432(j)(9)”. (229) Section 4975(d)(3) is amended by striking “an leveraged” and inserting “a leveraged”. (230) Section 4975(d)(17) is amended by striking “Any” and inserting “any”. (231) Section 4975(d)(21) is amended by striking “person person” and inserting “person”. (232) Section 4975(f)(8)(C)(iv)(II) is amended by inserting “subsection” before “(d)(17)(A)(ii)”. (233) Section 4975(f)(8)(F)(i)(I) is amended by striking “adviser,” and inserting “adviser”. (234) Section 4975(f)(8)(F)(i)(V) is amended by inserting “of” before “the manner”. (235) Section 4980B(f)(1) is amended by striking “section 2162 of the Public Health Service Act” and inserting “section 1928(h)(6) of the Social Security Act (42 U.S.C. 1396s(h)(6))”. (236) Section 4980B(f)(5)(C)(iii) is amended by striking “section 2701(c)(2)” and inserting “section 2704(c)(2)”. (237) Section 4980I(b)(3)(C)(iv) is amended by striking the comma at the end and inserting a period. (238) Section 4980I(b)(3)(C)(v) is amended by striking “for for” and inserting “for”. (239) Section 5054(a)(3)(B) is amended by striking “sections” and inserting “section”. (240) Section 5066(d) is amended by striking “section 5001(a)(5)” and inserting “section 5001(a)(4)”. (241) [26 U.S.C. 5101] The item relating to subpart C in the table of subparts for part II of subchapter A of chapter 51is amended to read as follows: “subpart c. recordkeeping and registration by dealers” . (242) [26 U.S.C. 5171] The item relating to section 5178 in the table of sections for subchapter B of chapter 51is amended to read as follows: “Sec. 5178. Premises of distilled spirits plants.” . (243) Section 5182 is amended by striking “section 5112” and inserting “section 5121”. (244) Section 5273(e)(2) is amended by striking “section 5001(a)(6)” and inserting “section 5001(a)(5)”. (245) Section 5314(a)(2) is amended by striking “section 5001(a)(10)” and inserting “section 5001(a)(9)”. (246) Section 5392(f) is amended by striking “section 17(a)(5)” and inserting “section 117(a)(5)”. (247) Section 5512 is amended by striking “section 5001(a)(7)” and inserting “section 5001(a)(6)”. (248) [26 U.S.C. 5601] Section 5601(a)(15)is amended by striking “Withdraws,” and inserting “withdraws,”. (249) The heading of section 5603 is amended by inserting a comma after “returns”. (250) Section 5701(e) is amended by striking “manufacturered” and inserting “manufactured”. (251) [26 U.S.C. 5841] The item relating to section 5847 in the table of sections for part I of subchapter B of chapter 53 is amended to read as follows: “Sec. 5847. Effect on other laws.” . (252) Section 5847 is amended by striking “section 414 of the Mutual Security Act of 1954” and inserting “section 38 of the Arms Export Control Act (22 U.S.C. 2778)”. (253) [26 U.S.C. 5851] The item relating to section 5852 in the table of sections for part II of subchapter B of chapter 53 is amended to read as follows: “Sec. 5852. General transfer and making tax exemption.” . (254) [26 U.S.C. 5851] The item relating to section 5853 in the table of sections for part II of subchapter B of chapter 53 is amended to read as follows: “Sec. 5853. Transfer and making tax exemption available to certain governmental entities.” . (255) Section 6012(a)(6) is amended by striking “and” at the end. (256) Section 6012(a)(7) is amended by striking the period at the end and inserting “; and”. (257) Section 6012(a)(8) is amended by striking “section 63(c)(2)(D).” and inserting “section 63(c)(2)(C);”. (258) Section 6033(b)(15) is amended by striking the period at the end and inserting “, and”. (259) Section 6039(d)(2) is amended to read as follows: “(2) the term ‘employee stock purchase plan’, see section 423(b).” . (260) The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6041 the following new item: “Sec. 6041A. Returns regarding payments of remuneration for services and direct sales.” . (261) [26 U.S.C. 6041] The item relating to section 6050I in the table of sections for subpart B of part III of subchapter A of chapter 61 is amended to read as follows: “Sec. 6050I. Returns relating to cash received in trade or business, etc.” . (262) [26 U.S.C. 6041] The item relating to section 6050W in the table of sections for subpart B of part III of subchapter A of chapter 61 is amended to read as follows: “Sec. 6050W. Returns relating to payments made in settlement of payment card and third party network transactions.” . (263) [26 U.S.C. 6041] Section 6050H(h)(3)(B)(i)is amended by striking “Rural Housing Administration” and inserting “Rural Housing Service”. (264) Section 6058(e) is amended by striking paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively. (265) Section 6059(b)(3)(B) is amended— (A) by striking “the requirements” and inserting “that the requirements”, and (B) by striking the period at the end and inserting a comma. (266) Section 6091(b)(2)(B)(ii) is amended by striking “and” at the end. (267) Section 6103(l)(7) is amended by striking “of 1977” in the heading thereof. (268) Section 6103(l)(10)(A) is amended by striking “request made under subsection (f)(5)” and inserting “notice submitted under subsection (f)(5)(C)”. (269) Section 6103(l)(10) is amended by striking so much of subparagraph (B) as precedes “Any” and inserting the following: “(B) Restriction on use of disclosed information.—(i) ” . (270) Section 6103(l)(16)(A) is amended by striking “subsection 6103(b)(6)” and inserting “section 6103(b)(6)”. (271) Section 6103(p)(3)(A) is amended by striking “subsections” and inserting “subsection”. (272) Section 6103(p)(3)(C)(ii) is amended by striking the comma at the end and inserting a period. (273) Section 6103(p)(4) is amended by striking “7(A)(ii)” in the matter preceding subparagraph (A) and inserting “(7)(A)(ii)”. (274) Section 6103(p)(4)(F)(ii) is amended— (A) by striking “subsections” and inserting “subsection”, and (B) by striking “subsection (l)(21),,,” and inserting “subsection (l)(21),”. (275) Section 6103(p)(4) is amended by striking “subsection (l)(21),,” both places it appears in the flush matter at the end and inserting “subsection (l)(21),”. (276) Section 6109(f) is amended by striking “of 1977” in the heading thereof. (277) Section 6213(g)(2)(O) is amended by adding a comma at the end. (278) Section 6213(g)(2)(P) is amended— (A) by striking “section 24(h)(2)” and inserting “section 24(g)(2)”, and (B) by striking “subsection (h)(1)” and inserting “subsection (g)(1)”. (279) Section 6302(e)(2)(A) is amended by striking “sections” and inserting “section”. (280) Section 6311(d)(3)(D) is amended— (A) by striking “section 103(f)” and inserting “section 103(g)”, and (B) by striking “1602(f)” and inserting “1602(g)”. (281) Section 6330(c) is amended by striking “subsection (d)(2)(B)” in the last sentence and inserting “subsection (d)(3)(B)”. (282) Section 6330(d)(2) is amended by striking “, and” at the end and inserting a period. (283) [26 U.S.C. 6334] Section 6334(a)(10)(A)is amended by striking “V,,” and inserting “V,”. (284) Section 6342(a) is amended by striking “subsection (c)(2)” and inserting “subsection (d)(2)”. (285) Section 6402(a) is amended by striking “(f) refund” and inserting “(f), refund”. (286) Section 6402(c) is amended by striking “of of” and inserting “of”. (287) Section 6402(d)(2) is amended by striking “section 402(a)(26) of the Social Security Act” and inserting “section 408(a)(3) of the Social Security Act (42 U.S.C. 608(a)(3))”. (288) Section 6404(g)(2)(E) is amended by striking “section 6664(d)(2)(A)” and inserting “section 6664(d)(3)(A)”. (289) Section 6420(i)(4) is amended by striking “State and” and inserting “State (and”. (290) Section 6421(c) is amended by striking “(4) (5)” and inserting “(4), (5)”. (291) Section 6421(j)(3) is amended by striking “State and” and inserting “State (and”. (292) Section 6422 is amended— (A) by striking paragraph (7), (B) by redesignating paragraphs (8) through (12) as paragraphs (7) through (11), respectively, and (C) by striking “for credit” in paragraph (10) as so redesignated and inserting “For credit”. (293) Section 6425(c)(1)(A) is amended by striking “The sum” and inserting “the sum”. (294) Section 6426(b)(2)(A)(ii) is amended by striking “cents..” and inserting “cents.”. (295) Section 6501(m) is amended by striking “any election” and all that follows through “(or any” and inserting the following: “any election under section 30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any”. (296) Section 6503(a)(1) is amended by striking “section 6230(a)).” and inserting “section 6230(a))”. (297) Section 6612(c) is amended— (A) by inserting “sections” before “2014(e)”, and (B) by striking “and 6420” and inserting “6420”. (298) [26 U.S.C. 6651] The item relating to section 6651 in the table of sections for part I of subchapter A of chapter 68is amended to read as follows: “Sec. 6651. Failure to file tax return or to pay tax.” . (299) Each of the following sections are amended by inserting “an amount equal to” after “increased by” and by inserting “for the calendar year” after “section 1(f)(3)”: (A) Section 6651(i). (B) Section 6652(c)(7)(A). (C) Section 6695(h)(1). (D) Section 6698(e)(1). (E) Section 6699(e)(1). (F) Section 6721(f)(1). (G) Section 6722(f)(1). (300) Section 6652(e) is amended by striking “section 6724(d)(2)(Y)” in the last sentence and inserting “section 6724(d)(2)(AA)”. (301) [26 U.S.C. 6654] Section 6654(a)is amended by striking “chapter 1 the tax” and inserting “chapter 1, the tax”. (302) Section 6654(f)(3) is amended by striking “taxes” and inserting “tax”. (303) Section 6662(d)(3) is amended by striking “section 6664(d)(2)” and inserting “section 6664(d)(3)”. (304) Section 6662 is amended by moving subsection (i) before subsection (j). (305) The heading of section 6676(c) is amended by striking “Reasonable Basis” and inserting “Reasonable Cause”. (306) [26 U.S.C. 6671] The item relating to section 6684 in the table of sections for part I of subchapter B of chapter 68is amended to read as follows: “Sec. 6684. Assessable penalties with respect to liability for tax under chapter 42.” . (307) [26 U.S.C. 6671] The item relating to section 6686 in the table of sections for part I of subchapter B of chapter 68is amended to read as follows: “Sec. 6686. Failure to file returns or supply information by DISC or former FSC.” . (308) Section 6679(a)(1) is amended by striking “section 6046 and 6046A” and inserting “section 6046 or 6046A”. (309) Section 6695(h)(2) is amended by striking “subparagraph (A)” and inserting “paragraph (1)”. (310) Section 6695(h)(2)(B) is amended by striking “clause (i)” and inserting “subparagraph (A)”. (311) Section 6696(a) is amended by striking “section 6694,” and inserting “sections 6694,”. (312) Section 6696(d)(1) is amended by striking “section 6695,” and inserting “6695,”. (313) Section 6698(b)(2) is amended by adding a period at the end. (314) Section 6700(a) is amended by striking “the $1,000” and inserting “$1,000”. (315) Section 6724(d)(1)(B)(xx) is amended by striking “or” at the end. (316) Section 6724(d)(1)(B)(xxi) is amended by striking “and” at the end. (317) Section 6724(d)(1) is amended by striking “Such term also includes” and inserting the following:“ ‘Such term also includes’ ”. (318) Section 6724(d)(2)(F) is amended by striking the period at the end and inserting a comma. (319) Section 6724(d)(2)(M) is amended by striking “(h)(2) relating” and inserting “(h)(2) (relating”. (320) Section 6724(d)(2)(DD) is amended by adding a comma at the end. (321) Section 6863(a) is amended by striking “6852,,” and inserting “6852,”. (322) Section 6901(a)(1)(B) is amended by striking “Code in” and inserting “Code, in”. (323) Section 7275(b)(2) is amended by striking “taxes, shall” and inserting “taxes,”. (324) Section 7421(b)(2) is amended by striking “Code in” and inserting “Code, in”. (325)(A) Subsections (e) and (i) of section 7422 and sections 3121(b)(5)(E), 6110(j)(1)(B), 7428(a), and 7430(c)(6) are each amended by striking “United States Claims Court” and inserting “United States Court of Federal Claims”. (B) [26 U.S.C. 7428] Subsections (a), (b), and (c)(1)(C)(iii) of section 7428 are each amended by striking “Claims Court” and inserting “Court of Federal Claims”. (C) The heading of section 4961(c)(1) is amended by striking “united states claims court” and inserting “united states court of federal claims”. (D) Section 6672(c)(2) is amended by striking “Court of Claims” and inserting “Court of Federal Claims”. (326) [26 U.S.C. 7441] The item relating to section 7448 in the table of sections for part I of subchapter C of chapter 76is amended to read as follows: “Sec. 7448. Annuities to surviving spouses and dependent children of judges and special trial judges.” . (327) Section 7448(j)(1)(A) is amended by striking “Code,),” and inserting “Code),”. (328) Section 7448(m) is amended by striking “Code,” and inserting “Code),”. (329) Section 7454(b) is amended by striking “4955),,” and inserting “4955),”. (330) Section 7654(d)(1) is amended by striking “50 App. U.S.C. 501 et seq.” and inserting “50 U.S.C. 3901 et seq.”. (331) Section 7701(a)(36)(B) is amended by striking “an ‘tax” and inserting “a ‘tax”. (332) Section 7701(e)(5)(B) is amended by striking “Reconcilation” and inserting “Reconciliation”. (333) Section 7801(a)(2)(B) is amended— (A) by striking “this Act” and inserting “the Homeland Security Act of 2002”, and (B) by striking “effective date of the Homeland Security Act of 2002” and inserting “effective date of such Act”. (334) Section 7809(c)(1) is amended by striking “Work” and inserting “work”. (335) Section 7851(a)(1)(A) is amended by striking “, 4”. (336) Section 7851(a)(1)(B) is amended by striking “Chapters 3 and 5” and inserting “Chapter 3”. (337) Section 7871(c)(3)(D)(ii)(II) is amended by striking “calender” and inserting “calendar”. (338) Section 9003(b)(2) is amended by striking “section 9006(d)” and inserting “section 9006(c)”. (339) Section 9011(b)(1) is amended by striking “contrue” and inserting “construe”. (340) Section 9502(d)(2) is amended by striking “farms,” and inserting “farms),”. (341) Section 9503(c)(5) is amended by striking “and before October 1, 2011,”. (342) Section 9508(c)(1) is amended by striking “the Public” and inserting “Public”. (343) Section 9701(a)(4) is amended by striking “section 9713A” and inserting “section 9712”. (344) Section 9704(d)(2)(B) is amended by striking “1232)),” and inserting “1232),”. (345) Section 9705(b)(1) is amended by striking “1232(h)” and inserting “1232”. (346) [26 U.S.C. 9705] Section 9705(b)(2)is amended by striking “Acts” and inserting “Act”. (347) Section 9711(c)(4)(B) is amended by striking “paragraph (4)(C)” and inserting “paragraph (3)(C)”. (348) Section 9712(a)(4)(A) is amended by inserting “section 402 of” after “subsections (h) and (i) of”. (349) Section 9812(a)(3)(B)(i) is amended by striking the comma at the end and inserting a period. (350) [26 U.S.C. 48] Section 302 of division P of the Consolidated Appropriations Act, 2016is amended— (A) in subsection (a), by inserting “of the Internal Revenue Code of 1986” after “section 48(a)(5)(C)”, and (B) in subsection (b), by inserting “of such Code” after “section 48(a)”. (351) [26 U.S.C. 6303] Section 32103(a) of the Fixing America’s Surface Transportation Actis amended by striking “section 52106” and inserting “section 32102”. (352) Section 7518(i) is amended— (A) by striking “section 607(k) of the Merchant Marine Act, 1936” and inserting “chapter 535 of title 46, United States Code,”, and (B) by striking “such section 607(k)” and inserting “such chapter”. (b) General Deadwood-related Provisions.— (1) Section 25A(c)(1) is amended by striking “($5,000 in the case of taxable years beginning before January 1, 2003)”. (2) Section 26(b)(2) is amended by striking subparagraph (P). (3) Section 30C(e) is amended by striking paragraph (6) and redesignating paragraph (7) as paragraph (6). (4) Section 32(l) is amended by striking “, and any payment made to such individual (or such spouse) by an employer under section 3507,”. (5)(A) Section 38(c)(5) is amended— (i) by striking all that precedes subparagraph (C) thereof and inserting the following: “(5) Rules related to eligible small businesses.— ” , (ii) by redesignating subparagraphs (C) and (D) as subparagraphs (A) and (B), respectively, and (iii) by amending subparagraph (B) (as so redesignated) to read as follows: “(B) Treatment of partners and s corporation shareholders.—For purposes of paragraph (4)(B)(ii), any credit determined under section 41 with respect to a partnership or S corporation shall not be treated as a specified credit by any partner or shareholder unless such partner or shareholder meets the gross receipts test under subparagraph (A) for the taxable year in which such credit is treated as a current year business credit.” . (B) Section 38(c)(2)(A)(ii)(II) is amended by striking “the eligible small business credits,”. (C) Section 38(c)(4)(A)(ii)(II) is amended by striking “the eligible small business credits and”. (D) Section 38(c)(4)(B)(ii) is amended by striking “(as defined in paragraph (5)(C), after application of rules similar to the rules of paragraph (5)(D))” and inserting “(as defined 132 STAT. 1202 in paragraph (5)(A) after application of the rules of paragraph (5)(B))”. (E) [26 U.S.C. 39] Section 39(a)is amended by striking paragraph (4). (F) Section 39(a)(3)(A) is amended by striking “or the eligible small business credits”. (6) Section 41(c)(4)(A), as amended by the preceding provisions of this Act, is amended by striking “(12 percent in the case of taxable years ending before January 1, 2009)”. (7) Section 56(b)(1)(E) is amended by striking the last sentence. (8) Section 56(d)(1)(A)(ii)(I) is amended by inserting “(as in effect before its repeal by the Tax Increase Prevention Act of 2014)” after “section 172(b)(1)(H)”. (9) Section 126(a) is amended by striking paragraph (7) and by redesignating paragraphs (8) and (9) as paragraphs (7) and (8), respectively. (10)(A) Section 139(c)(2) is amended by striking “section 165(h)(3)(C)(i)” and inserting “section 165(i)(5)(A)”. (B) Section 7508A(a) is amended by striking “section 165(h)(3)(C)(i)” and inserting “section 165(i)(5)(A)”. (11) Section 140(a) is amended by striking paragraph (2) and by redesignating paragraphs (3) through (6) as paragraphs (2) through (5), respectively. (12) Section 163(d)(4) is amended by striking subparagraph (E). (13)(A) Section 168 is amended by striking subsection (n). (B) [26 U.S.C. 168 note] The amendment made by this paragraph shall not apply to property placed in service before the date of the enactment of this Act. (14) Section 170(e)(3) is amended by striking subparagraph (D) and redesignating subparagraph (E) as subparagraph (D). (15)(A) Section 179 is amended by striking subsection (e) and redesignating subsection (f) as subsection (e). (B) Section 179(d)(1)(B)(ii) is amended by striking “subsection (f)” and inserting “subsection (e)”. (C) [26 U.S.C. 179 note] The amendments made by this paragraph shall not apply to property placed in service before the date of the enactment of this Act. (16) Section 196(d) is amended— (A) by striking “in the case of—” and all that follows and inserting “in the case of the investment credit determined under section 46 (other than the rehabilitation credit).”, and (B) by striking “and Research Credit” in the heading thereof. (17) Section 246A(b)(1) is amended by striking “without regard to section 243(d)(4)”. (18) Section 381(c)(16) is amended by striking the second sentence. (19) Section 411(a)(3)(F)(i) is amended by striking “under section 418D or”. (20) Section 415(g) is amended by striking “subsection (f)(3)” and inserting “subsection (f)(2)”. (21)(A) Section 419(e)(3)(A) is amended by striking “(17), or (20)” and inserting “or (17)”. (B) Section 419A(g)(1) is amended by striking “(17), or (20)” and inserting “or (17)”. (C) [26 U.S.C. 419A] Section 419A(g)(2)is amended by striking “(17), or (20)” and inserting “or (17)”. (D) Section 505 is amended— (i) in the heading thereof, by striking “paragraph (9), (17), or (20)” and inserting “paragraph (9) or (17)”, (ii) in the heading of subsection (a), by striking “Paragraph (9) or (20) of Section 501(c)” and inserting “Section 501(c)(9)”, (iii) in subsection (a)(1), by striking “paragraph (9) or (20) of subsection (c) of section 501” and inserting “section 501(c)(9)”, and (iv) in subsection (c)(1), by striking “paragraph (9), (17), or (20)” and inserting “paragraph (9) or (17)”. (E) Subparagraphs (A), (C), and (D) of section 512(a)(3) are each amended in the text thereof by striking “(17), or (20)” and inserting “or (17)”. (F) Subparagraphs (B)(ii) and (E) of section 512(a)(3) are each amended in the text thereof by striking “, (17), or (20)” and inserting “or (17)”. (G) The heading of section 512(a)(3) is amended by striking “(17), or (20)” and inserting “or (17)”. (H) The heading of section 512(a)(3)(E) is amended by striking “, (17), or (20)” and inserting “or (17)”. (I) [26 U.S.C. 501] The item relating to section 505 in the table of sections for part I of subchapter F of chapter 1is amended to read as follows: “Sec. 505. Additional requirements for organizations described in paragraph (9) or (17) of section 501(c).” . (22) Section 501(p)(4) is amended by striking “, 556(b)(2)”. (23) Section 530(b)(3) is amended— (A) by striking “(as defined in section 170(e)(6)(F)(i))” in subparagraph (A)(iii), and (B) by adding at the end the following new subparagraph: “(C) Computer technology or equipment.—The term ‘computer technology or equipment’ means computer software (as defined by section 197(e)(3)(B)), computer or peripheral equipment (as defined by section 168(i)(2)(B)), and fiber optic cable related to computer use.” . (24) Section 593(b)(2)(D)(iv) is amended by striking “(determined without regard to section 596)”. (25) Section 597(c)(1) is amended by striking “or section 21A of the Federal Home Loan Bank Act”. (26) Section 613A(c)(6) is amended by striking subparagraph (H). (27) Section 664(g)(3)(E) is amended by striking “limitations under sections 415(c) and (e)” and inserting “limitation under section 415(c)”. (28) Section 856(m) is amended by striking paragraph (6). (29) Section 871(a)(3) is amended by striking the last sentence thereof. (30) Section 992(d) is amended by striking paragraph (6), by inserting “or” at the end of paragraph (5), and by redesignating paragraph (7) as paragraph (6). (31) Section 1245(a)(3)(C) is amended by striking “, 185”. (32)(A) [26 U.S.C. 1252] Section 1252(a)(1)is amended by striking “during a taxable year beginning”. (B) Section 1252(a)(1)(A) is amended— (i) by striking “sections” and inserting “section”, and (ii) by striking “and 182” and all that follows through “for expenditures” and inserting “for expenditures”. (C) Section 1252(a)(2) is amended— (i) by striking “sections” and inserting “section”, and (ii) by striking “or 182” and all that follows and inserting a period. (33) Section 1374(d)(2)(B) is amended by striking the last sentence. (34) Section 3111 is amended by striking subsection (d). (35) Section 3127(b)(3) is amended by striking “or 222(b)”. (36) Section 3221 is amended by striking subsection (c) and by redesignating subsection (d) as subsection (c). (37) Section 3301 is amended by striking “equal to—” and all that follows and inserting “equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).”. (38) Section 3302(c)(2) is amended by striking the next to last sentence. (39) Section 3302(f)(2) is amended— (A) by striking “(or, for purposes of applying this subparagraph to taxable year 1983, September 30, 1981)” in subparagraph (D), and (B) by striking the last sentence. (40) Section 4042(b)(1) is amended by adding “and” at the end of subparagraph (A), by striking “, and” at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C). (41) Section 4042(b)(2) is amended by striking subparagraph (C). (42) Section 4261(b)(1) is amended by striking “a tax in the amount” and all that follows and inserting “a tax in the amount of $3.00.”. (43) Section 4481(d) is amended to read as follows: “(d) One Tax Liability Per Period.—To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle.” . (44) Section 4971(d) is amended by striking the last sentence. (45) Section 6050G(a)(2) is amended by striking “(to the extent not previously taken into account under section 72(d)(1))”. (46) Section 6215(b) is amended by striking paragraph (5) and by redesignating paragraphs (6) and (7) as paragraphs (5) and (6), respectively. (47) Section 6601(b) is amended by striking paragraph (2) and by redesignating paragraphs (3) through (5) as paragraphs (2) through (4), respectively. (48) Section 6654(d)(1)(C)(i) is amended by striking “by substituting” and all that follows and inserting “by substituting ‘110 percent’ for ‘100 percent’.”. (49) [26 U.S.C. 6654] Section 6654(d)(1)is amended by striking subparagraph (D). (50) [26 U.S.C. 7321] Part II of subchapter C of chapter 75is amended by striking section 7326 (and by striking the item relating to such section in the table of sections for such part). (51) Section 7448(a)(5) is amended by striking “, whether or not performing judicial duties under section 7443B”. (52) Section 7448(a)(6) is amended by striking “, and compensation received under section 7443B”. (53) Section 7448(d) is amended by striking “at 4 percent per annum to December 31, 1947, and 3 percent per annum thereafter” and inserting “at 3 percent per annum”. (54) Section 7701(a)(19)(A) is amended by striking “either (i)” and all that follows through “(ii)”. (55) Section 7701(a)(32)(A) is amended to read as follows: “(A) is subject by law to supervision and examination by State or Federal authority having supervision over such institutions, and” . (56) Section 8021 is amended by striking subsection (f). (57) Section 8022(3) is amended by striking subparagraph (C). (c) Repeal of Certain Obsolete Bond Provisions.— (1) Certain rules with respect to bonds issued before july 2, 1982.— (A) Section 1271 is amended— (i) by striking subsection (c) and by redesignating subsection (d) as subsection (c), and (ii) by striking “(and paragraph (2) of subsection (c))” in subsection (a)(2)(B). (B) Section 1272 is amended by striking subsection (b) and by redesignating subsections (c) and (d) as subsections (b) and (c), respectively. (C) Section 163(e)(1) is amended by striking “In the case of any debt instrument issued after July 1, 1982, the portion of the original issue discount with respect to such debt instrument which is” and inserting “The portion of the original issue discount with respect to any debt instrument which is”. (D) Section 1271(a)(2)(A)(ii) is amended by striking “subsection (a)(7) or (b)(4) of section 1272” and inserting “section 1272(a)(7)”. (E) Section 1271(b)(1) is amended to read as follows: “(1) In general.—This section shall not apply to any obligation issued by a natural person before June 9, 1997.” . (F) Section 1272(a) is amended— (i) by striking “on Debt Instruments Issued After July 1, 1982,” in the heading, and (ii) by striking “issued after July 1, 1982” in paragraph (1). (G) Section 1278(a)(4)(B) is amended by striking “or (b)(4)”. (H) [26 U.S.C. 163 note] The amendments made by this paragraph shall apply to debt instruments issued on or after July 2, 1982. (2) Certain rules with respect to stripped bonds purchased before july 2, 1982.— (A) Section 1286, as amended by this section, is amended by striking subsection (c) and by redesignating subsections (d), (e), (f), and (g) as subsections (c), (d), (e), and (f), respectively. (B) [26 U.S.C. 1286] Subsections (a) and (b) of section 1286 are each amended by striking “after July 1, 1982,”. (C) Section 1286(d)(5), as redesignated by subparagraph (A), is amended by striking the last sentence. (D) Section 305(e)(7) is amended by striking “1286(f)” and inserting “1286(e)”. (E) [26 U.S.C. 305 note] The amendments made by this paragraph shall apply to bonds purchased on or after July 2, 1982. (3) Certain rules with respect to obligations issued before march 2, 1984.— (A) Section 1272(a)(2) is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D). (B) Section 163(e)(4) is amended to read as follows: “(4) Exception.—This subsection shall not apply to any debt instrument described in section 1272(a)(2)(D) (relating to loans between natural persons).” . (C) [26 U.S.C. 163 note] The amendments made by this paragraph shall apply to obligations issued on or after March 2, 1984. (d) Deadwood Provisions Involving Repeal of One or More Sections.— (1) Puerto rico economic activity credit; puerto rico and possession tax credit.— (A) Possession tax credit.—Section 27 is amended to read as follows: “SEC. SEC. 27. TAXES OF FOREIGN COUNTRIES AND POSSESSIONS OF THE UNITED STATES The amount of taxes imposed by foreign countries and possessions of the United States shall be allowed as a credit against the tax imposed by this chapter to the extent provided in section 901” . (B) [26 U.S.C. 27] Puerto rico economic activity credit.—Subpart C of part IV of subchapter A of chapter 1is amended by striking section 30A (and by striking the item relating to such section in the table of sections for such subpart). (C) [26 U.S.C. 931] Puerto rico and possession tax credit.—Subpart C of part III of subchapter N of chapter 1is amended by striking section 936 (and by striking the item relating to such section in the table of sections for such subpart). (D) Conforming amendments.— (i) [26 U.S.C. 27] The item relating to section 27 in the table of sections for subpart B of part IV of subchapter A of chapter 1is amended to read as follows: “Sec. 27. Taxes of foreign countries and possessions of the United States.” . (ii) Sections 26(a)(1), 59(a)(1), 469(c)(3)(B), and 469(d)(2)(A)(ii) are each amended by striking “27(a)” and inserting “27”. (iii) Section 45C(d)(2) is amended— (I) by striking subparagraph (B), (II) by redesignating clauses (i) and (ii) of subparagraph (A) as subparagraphs (A) and (B), respectively, and moving such subparagraphs (as so redesignated) 2 ems to the left, and (III) by striking “In general.—” and all that precedes it and inserting the following: “(2) Special limitations on foreign testing.— ” . (iv) [26 U.S.C. 168] Section 168(g)(4)(G)is amended by striking “(other than a corporation which has an election in effect under section 936)”. (v) Section 243(b)(1)(B) is amended to read as follows: “(B) if such dividend is distributed out of the earnings and profits of a taxable year of the distributing corporation which ends after December 31, 1963, and on each day of which the distributing corporation and the corporation receiving the dividend were members of such affiliated group.” . (vi) Section 246 is amended by striking subsection (e). (vii) Section 338(h)(6)(B)(i) is amended by striking “, a DISC, or a corporation to which an election under section 936 applies” and inserting “or a DISC”. (viii)(I) Section 367(d) is amended by adding at the end the following new paragraph: “(4) Intangible property.—For purposes of this subsection, the term ‘intangible property’ means any— “(A) patent, invention, formula, process, design, pattern, or know-how, “(B) copyright, literary, musical, or artistic composition, “(C) trademark, trade name, or brand name, “(D) franchise, license, or contract, “(E) method, program, system, procedure, campaign, survey, study, forecast, estimate, customer list, or technical data, “(F) goodwill, going concern value, or workforce in place (including its composition and terms and conditions (contractual or otherwise) of its employment), or “(G) other item the value or potential value of which is not attributable to tangible property or the services of any individual.” . (II) Section 367(d)(1) is amended by striking “(within the meaning of section 936(h)(3)(B))”. (III) Sections 482 and 1298(e)(2)(A) are each amended by striking “section 936(h)(3)(B)” and inserting “section 367(d)(4)”. (ix) Section 861(a)(2)(A) is amended by striking “other than a corporation which has an election in effect under section 936”. (x) Section 864(d)(5) is amended to read as follows: “(5) Certain provisions not to apply.—The following provisions shall not apply to any amount treated as interest under paragraph (1) or (6): “(A) Section 904(d)(2)(B)(iii)(I) (relating to exceptions for export financing interest). “(B) Subparagraph (A) of section 954(b)(3) (relating to exception where foreign base company income is less than 5 percent or $1,000,000). “(C) Subparagraph (B) of section 954(c)(2) (relating to certain export financing). “(D) Clause (i) of section 954(c)(3)(A) (relating to certain income received from related persons).” . (xi) [26 U.S.C. 865] Section 865(j)(3)is amended by striking “, 933, and 936” and inserting “and 933”. (xii) Section 901(g)(2) is amended by inserting “(as in effect on the day before the date of the enactment of the Tax Technical Corrections Act of 2018)” after “section 936”. (xiii) Section 904(b) is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4). (xiv) Section 904(f)(1) is amended by striking “and section 936”. (xv) Section 1202(e)(4) is amended by striking subparagraph (B) and by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively. (xvi) Section 1361(b)(2) is amended by adding “or” at the end of subparagraph (B), by striking subparagraph (C), and by redesignating subparagraph (D) as subparagraph (C). (xvii)(I) Section 1504(b) is amended by striking paragraph (4) and by redesignating paragraphs (6), (7), and (8) as paragraphs (4), (5), and (6), respectively. (II) Section 243(b)(2) is amended by striking “, 1504(b)(4),”. (III) Section 332(d)(2)(B) is amended by striking “paragraphs (2) and (4)” and inserting “paragraph (2)”. (IV) Section 864(e)(5)(A) is amended by striking “(determined without regard to paragraph (4) of section 1504(b))”. (V) Section 864(f) is amended in paragraphs (1)(C)(i) and (2) by striking “paragraphs (2) and (4)” and inserting “paragraph (2)”. (xviii) Section 6091(b)(2)(B) is amended by striking clause (ii) and by redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively. (xix) Section 6654(d)(2)(D) is amended— (I) by striking “936(h) or” in clause (i), and (II) by striking “and section 936” in the heading. (xx) Section 6655(e)(4) is amended— (I) by striking “936(h) or” in subparagraph (A), and (II) by striking “and section 936” in the heading. (2) Energy efficient appliance credit.— (A) [26 U.S.C. 30] In general.—Subpart D of part IV of subchapter A of chapter 1is amended by striking section 45M (and by striking the item relating to such section in the table of sections for such subpart). (B) Conforming amendment.—Section 38(b), as amended by the preceding provisions of this Act, is amended by striking paragraph (24) and by redesignating paragraphs (25) through (37) as paragraphs (24) through (36), respectively. (3) Qualifying therapeutic discovery project credit.— (A) [26 U.S.C. 46] In general.—Subpart E of part IV of subchapter A of chapter 1is amended by striking section 48D (and by striking the item relating to such section in the table of sections for such subpart). (B) Conforming amendments.— (i) [26 U.S.C. 49] Section 49(a)(1)(C)is amended by adding “and” at the end of clause (iv), by striking “, and” at the end of clause (v) and inserting a period, and by striking clause (vi). (ii) Section 50(a)(2)(E) is amended by striking “48C(b)(2), or 48D(b)(4)” and inserting “or 48C(b)(2)”. (iii) Section 280C is amended by striking the subsection (g) which relates to the qualifying therapeutic discovery project credit. (C) [26 U.S.C. 48D note] Savings provision.—In the case of the repeal of section 48D(e)(1) of the Internal Revenue Code of 1986, the amendments made by this paragraph shall not apply to expenditures made in taxable years beginning before January 1, 2011. (4) DC zone provisions.— (A) [26 U.S.C. 1] In general.—Chapter 1is amended by striking subchapter W (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (B) Conforming amendments.— (i) Section 23(c)(1) is amended by striking “sections 25D and 1400C” and inserting “section 25D”. (ii) Section 25(e)(1)(C) is amended by striking “sections 23, 25D, and 1400C” and inserting “sections 23 and 25D”. (iii) Section 45D(h) is amended by striking “sections 1202, 1400B, and 1400F” and inserting “section 1202”. (iv) Section 1016(a) is amended by striking paragraph (27). (v) Section 1202(a)(2)(B) is amended by inserting “(as in effect before its repeal)” after “1400B(b)”. (vi) Section 1223(13) is amended by striking “sections 1202(a)(2), 1202(c)(2)(A), 1400B(b), and 1400F(b)” and inserting “subsections (a)(2) and (c)(2)(A) of section 1202”. (vii) Section 1397B(b)(1) is amended by striking subparagraph (B). (C) [26 U.S.C. 1400A note] Savings provisions.—The amendments made by this paragraph shall not apply to— (i) in the case of the repeal of section 1400A of the Internal Revenue Code of 1986, obligations described in section 1394 of such Code (as in effect before its repeal) which were issued before January 1, 2012, (ii) in the case of the repeal of section 1400B of such Code, DC Zone assets (as defined in such section, as in effect before its repeal) which were acquired by the taxpayer before January 1, 2012, and (iii) in the case of the repeal of section 1400C of such Code, principal residences acquired before January 1, 2012. (5) Renewal community provisions.— (A) [26 U.S.C. 1] In general.—Chapter 1is amended by striking subchapter X (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (B) Conforming amendments.— (i) [26 U.S.C. 469] Section 469(i)(3)is amended by striking subparagraph (C) and by redesignating subparagraphs (D), (E), and (F) as subparagraphs (C), (D), and (E), respectively. (ii) Section 469(i)(3)(D), as so redesignated, is amended to read as follows: “(D) Ordering rule.—Paragraph (1) shall be applied for any taxable year— “(i) first, to the passive activity loss, “(ii) second, to the portion of the passive activity credit to which subparagraph (B) and (C) does not apply, “(iii) third, to the portion of such credit to which subparagraph (B) applies, and “(iv) then, to the portion of such credit to which subparagraph (C) applies.” . (iii) Section 469(i)(6)(B) is amended— (I) by striking “, rehabilitation credit, or commercial revitalization deduction” in the heading and inserting “or rehabilitation credit”, (II) by adding “or” at the end of clause (i), (III) by striking “, or” at the end of clause (ii) and inserting a comma, and (IV) by striking clause (iii). (iv) Section 1397B(b)(1), as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: “(B) References.—Any reference in this paragraph to section 1400F shall be treated as reference to such section before its repeal.” . (v) Section 1397B(b)(5) is amended by striking “which is sold—” and all that follows and inserting “which is sold, the taxpayer’s holding period for such asset and the asset referred to in subsection (a)(1) shall be determined without regard to section 1223.”. (C) [26 U.S.C. 1400F note] Savings provisions.—The amendments made by this paragraph shall not apply to— (i) in the case of the repeal of section 1400F of the Internal Revenue Code of 1986, qualified community assets (as defined in such section, as in effect before its repeal) which were acquired by the taxpayer before January 1, 2010, (ii) in the case of the repeal section 1400H of such Code, wages paid or incurred before January 1, 2010, (iii) in the case of the repeal of section 1400I of such Code, qualified revitalization buildings (as defined in such section, as in effect before its repeal) which were placed in service before January 1, 2010, and (iv) in the case of the repeal of section 1400J of such Code, property acquired before January 1, 2010. (6) Short-term regional benefits.— (A) [26 U.S.C. 1] In general.—Chapter 1is amended by striking subchapter Y (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (B) Conforming amendments.— (i) [26 U.S.C. 38] Section 38(b), as amended by the preceding provisions of this Act, is amended by striking paragraphs (26), (27), (28), and (29) and by redesignating paragraphs (30) through (36) as paragraphs (26) through (32), respectively. (ii) Section 38(c)(2)(A)(ii)(II), as amended by the preceding provisions of this Act, is amended by striking “, the New York Liberty Zone business employee credit,”. (iii) Section 38(c) is amended by striking paragraph (3). (iv) Section 280C(a), as amended by the preceding provisions of this Act, is amended by striking “1396(a), 1400P(b), and 1400R” and inserting “and 1396(a)”. (v) Section 6033(b)(14) is amended by striking “including the amount and use of qualified contributions to which section 1400S(a) applies,”. (vi) Section 6049(d)(8)(A) is amended— (I) by striking “or 1400N(l)(6)”, and (II) by striking “or 1400N(l)(2)(D), as the case may be”. (C) [26 U.S.C. 1400L note] Savings provisions.—The amendments made by this paragraph shall not apply to— (i) in the case of the repeal of section 1400L(a) of the Internal Revenue Code of 1986, qualified wages (as defined in such section, as in effect before its repeal) which were paid or incurred before January 1, 2004, (ii) in the case of the repeal of subsections (b) and (f) of section 1400L of such Code, qualified New York Liberty Zone property (as defined in section 1400L(b) of such Code, as in effect before its repeal) placed in service before January 1, 2010, (iii) in the case of the repeal of section 1400L(c) of such Code, qualified New York Liberty Zone leasehold improvement property (as defined in such section, as in effect before its repeal) placed in service before January 1, 2007, (iv) in the case of the repeal of section 1400L(d) of such Code, qualified New York Liberty bonds (as defined in such section, as in effect before its repeal) issued before January 1, 2014, (v) in the case of the repeal of section 1400L(e) of such Code, advanced refundings before January 1, 2006, (vi) in the case of the repeal of section 1400L(g) of such Code, property which is compulsorily or involuntarily converted as a result of the terrorist attacks on September 11, 2001, (vii) in the case of the repeal of section 1400N(a) of such Code, obligations issued before January 1, 2012, (viii) in the case of the repeal of section 1400N(b) of such Code, advanced refundings before January 1, 2011, (ix) in the case of the repeal of section 1400N(d) of such Code, property placed in service before January 1, 2012, (x) in the case of the repeal of section 1400N(e) of such Code, property placed in service before January 1, 2009, (xi) in the case of the repeal of subsections (f) and (g) of section 1400N of such Code, amounts paid or incurred before January 1, 2008, (xii) in the case of the repeal of section 1400N(h) of such Code, amounts paid or incurred before January 1, 2012, (xiii) in the case of the repeal of section 1400N(k)(1)(B) of such Code, losses arising in taxable years beginning before January 1, 2008, (xiv) in the case of the repeal of section 1400N(l) of such Code, bonds issued before January 1, 2007, (xv) in the case of the repeal of section 1400Q(a) of such Code, distributions before January 1, 2007, (xvi) in the case of the repeal of section 1400Q(b) of such Code, contributions before March 1, 2006, (xvii) in the case of the repeal of section 1400Q(c) of such Code, loans made before January 1, 2007, (xviii) in the case of the repeal of section 1400R of such Code, wages paid or incurred before January 1, 2006, (xix) in the case of the repeal of section 1400S(a) of such Code, contributions paid before January 1, 2006, (xx) in the case of the repeal of section 1400T of such Code, financing provided before January 1, 2011, and (xxi) in the case of the repeal of part III of subchapter Y of chapter 1 of such Code, obligations issued before January 1, 2011. (7) Provisions related to cobra premium assistance.— (A) [26 U.S.C. 6411] In general.—Subchapter B of chapter 65is amended by striking section 6432 (and by striking the item relating to such section in the table of sections for such subchapter). (B) [26 U.S.C. 6671] Notification requirement.—Part I of subchapter B of chapter 68is amended by striking section 6720C (and by striking the item relating to such section in the table of sections for such part). (C) [26 U.S.C. 101] Exclusion from gross income.—Part III of subchapter B of chapter 1is amended by striking section 139C (and by striking the item relating to such section in the table of sections for such part). (8) [26 U.S.C. 9001] Effective date of presidential election campaign fund.—Chapter 95is amended by striking section 9013 (and by striking the item relating to such section in the table of sections for such chapter). (e) [26 U.S.C. 23 note] General Savings Provision With Respect to Deadwood Provisions.—If— (1) any provision amended or repealed by the amendments made by subsection (b) or (d) applied to— (A) any transaction occurring before the date of the enactment of this Act, (B) any property acquired before such date of enactment, or (C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and (2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.