Tax and Trade Relief Extension Act of 1998 (Div. J) (P.L. 105-277) (Div. C, Title XV--Vaccine Injury Compensation Program Modification Act)
Tax and Trade Relief Extension Act of 1998 (Div. J) (P.L. 105-277) (Div. C, Title XV--Vaccine Injury Compensation Program Modification Act)
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H.R. 4328, Enrolled Bill
Public Law 105-277
105th Congress
An Act
Making omnibus consolidated and emergency appropriations for the fiscal year ending September 30, 1999, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
DIVISION A--OMNIBUS CONSOLIDATED APPROPRIATIONS
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AN ACT Making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 1999, and for other purposes.
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TITLE VIII--READING EXCELLENCE ACT
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Subtitle IV--Technical and Conforming Amendments
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SEC. 405. CONFORMING AMENDMENTS.
(a) REFERENCES TO SECTION 204 OF THE IMMIGRATION REFORM AND CONTROL ACT OF 1986.--The table of contents for the Immigration Reform and Control Act of 1986 is amended by striking the item relating to section 204 of such Act.
(b) REFERENCES TO TITLE II OF PUBLIC LAW 95-250.--Section 103 of Public Law 95-250 (16 U.S.C. 791) is amended--
(1) by striking the second sentence of subsection (a); and
(2) by striking the second sentence of subsection (b).
(c) REFERENCES TO SUBTITLE C OF TITLE VII OF THE STEWART B. MCKINNEY HOMELESS ASSISTANCE ACT.--
(1) TABLE OF CONTENTS RELATING TO SUBTITLE C OF TITLE VII.--The table of contents of the Stewart B. McKinney Homeless Assistance Act (42 U.S.C. 11421 et seq.) is amended by striking the items relating to sections 731 through 737, and sections 739 through 741, of such Act.
(2) TITLE VII.--Title VII of such Act is amended by inserting before section 738 the following:
(A) by striking paragraph (15); and
(B) by redesignating paragraphs (16) through (19) as paragraphs (15) through (18), respectively.
(1) TITLE 5, UNITED STATES CODE.--Section 3502(d) of title 5, United States Code, is amended--
(A) in paragraph (3)--
(i) in subparagraph (A), by striking clause (i) and inserting the following:
"(i) the appropriate State dislocated worker unit or office (referred to in section 311(b)(2) of the Job Training Partnership Act), or the State or entity designated by the State to carry out rapid response activities under section 134(a)(2)(A) of the Workforce Investment Act of 1998; and"; and
(ii) in subparagraph (B)(iii), by striking "other services under the Job Training Partnership Act" and inserting "other services under the Job Training Partnership Act or under title I of the Workforce Investment Act of 1998"; and
(B) in paragraph (4), in the second sentence, by striking "Secretary of Labor on matters relating to the Job Training Partnership Act" and inserting "Secretary of Labor on matters relating to the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(2) FOOD STAMP ACT OF 1977.--
(A) SECTION 5.--Section 5(1) of the Food Stamp Act of 1977 (7 U.S.C. 2014(1)) is amended by striking "Notwithstanding section 142(b) of the Job Training Partnership Act (29 U.S.C. 1552(b)), earnings to individuals participating in on-the-job training programs under section 204(b)(1)(C) or section 264(c)(1)(A) of the Job Training Partnership Act" and inserting "Notwithstanding section 142(b) of the Job Training Partnership Act or section 181(a)(2) of the Workforce Investment Act of 1998, earnings to individuals participating in on-the-job training programs under section 204(b)(1)(C) or 264(c)(1)(A) of the Job Training Partnership Act or in on-the-job training under title I of the Workforce Investment Act of 1998".
(B) SECTION 6.--Section 6 of the Food Stamp Act of 1977 (7 U.S.C. 2015) is amended--
(i) in subsection (d)(4)(M), by striking "the State public employment offices and agencies operating programs under the Job Training Partnership Act" and inserting "the State public employment offices and agencies operating programs under the Job Training Partnership Act or of the State public employment offices and other State agencies and providers carrying out activities under title I of the Workforce Investment Act of 1998";
(ii) in subsection (e)(3), by striking subparagraph (A) and inserting the following:
"(A) a program under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998;"; and
(iii) in subsection (o)(1)(A), by striking "Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(C) SECTION 17.--The second sentence of section 17(b)(2) of the Food Stamp Act of 1977 (7 U.S.C. 2026(b)(2)) is amended--
(i) by striking "to accept an offer of employment from a political subdivision or a prime sponsor pursuant to the Comprehensive Employment and Training Act of 1973, as amended (29 U.S.C. 812)," and inserting "to accept an offer of employment from a political subdivision or provider pursuant to a program carried out under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998,"; and
(ii) by striking ": Provided, That all of the political subdivision's" and all that follows and inserting ", if all of the jobs supported under the program have been made available to participants in the program before the political subdivision or provider providing the jobs extends an offer of employment under this paragraph, and if the political subdivision or provider, in employing the person, complies with the requirements of Federal law that relate to the program.".
(A) Section 403(c)(2)(K) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1613(c)(2)(K)) is amended by striking "Job Training Partnership Act" and inserting "Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(B) Section 423(d)(11) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1183a note) is amended by striking "Job Training Partnership Act" and inserting "Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(4) IMMIGRATION AND NATIONALITY ACT.--Section 245A(h)(4)(F) of the Immigration and Nationality Act (8 U.S.C. 1255a(h)(4)(F)) is amended by striking "The Job Training Partnership Act." and inserting "The Job Training Partnership Act or title I of the Workforce Investment Act of 1998.".
(5) REFUGEE EDUCATION ASSISTANCE ACT OF 1980.--Section 402(a)(4) of the Refugee Education Assistance Act of 1980 (8 U.S.C. 1522 note) is amended by striking "the Comprehensive Employment and Training Act of 1973 and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(6) NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1991.--Section 4003(5)(C) of the National Defense Authorization Act for Fiscal Year 1991 (10 U.S.C. 2391 note) is amended by inserting before the period the following: ", as in effect on the day before the date of enactment of the Workforce Investment Act of 1998".
(7) NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1993.--
(A) SECTION 3161.--Section 3161(c)(6) of the National Defense Authorization Act for Fiscal Year 1993 (42 U.S.C. 7274h(c)(6)) is amended by striking subparagraph (A) and inserting the following:
"(A) programs carried out by the Secretary of Labor under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998;".
(B) SECTION 4461.--Section 4461(1) of the National Defense Authorization Act for Fiscal Year 1993 (10 U.S.C. 1143 note) is amended by striking "The Job Training Partnership Act (29 U.S.C. 1501 et seq.)." and inserting "The Job Training Partnership Act or title I of the Workforce Investment Act of 1998.".
(C) SECTION 4471.--Section 4471 of the National Defense Authorization Act for Fiscal Year 1993 (10 U.S.C. 2501 note) is amended--
(i) in subsection (c)(2), by striking "the State dislocated" and all that follows through "and the chief" and inserting "the State dislocated worker unit or office referred to in section 311(b)(2) of the Job Training Partnership Act, or the State or entity designated by the State to carry out rapid response activities under section 134(a)(2)(A) of the Workforce Investment Act of 1998, and the chief";
(ii) in subsection (d)--
(I) in the first sentence, by striking "for training, adjustment assistance, and employment services" and all that follows through "except where" and inserting "for training, adjustment assistance, and employment services under section 325 or 325A of the Job Training Partnership Act or to participate in employment and training activities carried out under title I of the Workforce Investment Act of 1998, except in a case in which"; and
(II) by striking the second sentence; and
(iii) in subsection (e), by striking "for training," and all that follows through "beginning" and inserting ", on the basis of any related reduction in funding under the contract, for training, adjustment assistance, and employment services under section 325 or 325A of the Job Training Partnership Act or to participate in employment and training activities under title I of the Workforce Investment Act of 1998, beginning".
(D) SECTION 4492.--Section 4492(b) of the National Defense Authorization Act for Fiscal Year 1993 (10 U.S.C. 1143 note) is amended by striking "the Job Training Partnership Act" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(8) NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1994.--Section 1333(c)(2)(B) of the National Defense Authorization Act for Fiscal Year 1994 (10 U.S.C. 2701 note) is amended by striking "Private industry councils (as described in section 102 of the Job Training Partnership Act (29 U.S.C. 1512))." and inserting "Private industry councils as described in section 102 of the Job Training Partnership Act or local workforce investment boards established under section 117 of the Workforce Investment Act of 1998.".
(9) NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1998.--Section 2824(c)(5) of the National Defense Authorization Act for Fiscal Year 1998 (10 U.S.C. 2687 note) is amended by striking "Job Training Partnership Act" and inserting "Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(10) SMALL BUSINESS ACT.--The fourth sentence of section 7(j)(13)(E) of the Small Business Act (15 U.S.C. 636(j)(13)(E)) is amended by striking "the Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(11) EMPLOYMENT ACT OF 1946.--Section 4(f)(2)(B) of the Employment Act of 1946 (15 U.S.C. 1022a(f)(2)(B)) is amended by striking "and include these in the annual Employment and Training Report of the President required under section 705(a) of the Comprehensive Employment and Training Act of 1973 (hereinafter in this Act referred to as 'CETA')" and inserting "and prepare and submit to the President an annual report containing the recommendations".
(12) FULL EMPLOYMENT AND BALANCED GROWTH ACT OF 1978.--
(A) SECTION 206.--Section 206 of the Full Employment and Balanced Growth Act of 1978 (15 U.S.C. 3116) is amended--
(i) in subsection (b)--
(I) in the matter preceding paragraph (1), by striking "CETA" and inserting "the Job Training Partnership Act and title I of the Workforce Investment Act of 1998"; and
(II) in paragraph (1), by striking "(including use of section 110 of CETA when necessary)"; and
(ii) in subsection (c)(1), by striking "CETA" and inserting "activities carried out under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(B) SECTION 401.--Section 401(d) of the Full Employment and Balanced Growth Act of 1978 (15 U.S.C. 3151(d)) is amended by striking "include, in the annual Employment and Training Report of the President provided under section 705(a) of CETA," and inserting "include, in the annual report referred to in section 4(f)(2)(B) of the Employment Act of 1946 (15 U.S.C. 1022a(f)(2)(B)),".
(13) TITLE 18, UNITED STATES CODE.--Subsections (a), (b), and (c) of section 665 of title 18, United States Code are amended by striking "the Comprehensive Employment and Training Act or the Job Training Partnership Act" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(14) TRADE ACT OF 1974.--
(A) SECTION 236.--Section 236(a)(5)(B) of the Trade Act of 1974 (19 U.S.C. 2296(a)(5)(B)) is amended by striking "section 303 of the Job Training Partnership Act" and inserting "section 303 of the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(B) SECTION 239.--Section 239(e) of the Trade Act of 1974 (19 U.S.C. 2311(e)) is amended by striking "under title III of the Job Training Partnership Act" and inserting "under title III of the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(15) HIGHER EDUCATION ACT OF 1965.--
(A) SECTION 418A.--Subsections (b)(1)(B)(ii) and (c)(1)(A) of section 418A of the Higher Education Act of 1965 (20 U.S.C. 1070d-2) are amended by striking "section 402 of the Job Training Partnership Act" and inserting "section 402 of the Job Training Partnership Act or section 167 of the Workforce Investment Act of 1998".
(B) SECTION 480.--Section 480(b)(14) of the Higher Education Act of 1965 (20 U.S.C. 1087vv(b)(14)) is amended by striking "Job Training Partnership Act non-educational benefits" and inserting "Job Training Partnership Act non-educational benefits or benefits received through participation in employment and training activities under title I of the Workforce Investment Act of 1998".
(16) DEPARTMENT OF EDUCATION ORGANIZATION ACT.--Subsection (a) of section 302 of the Department of Education Organization Act (20 U.S.C. 3443(a)) is amended by striking "under section 303(c)(2) of the Comprehensive Employment and Training Act" and inserting "relating to such education".
(17) NATIONAL SKILL STANDARDS ACT OF 1994.--
(A) SECTION 504.--Section 504(c)(3) of the National Skill Standards Act of 1994 (20 U.S.C. 5934(c)(3)) is amended by striking "the Capacity Building and Information and Dissemination Network established under section 453(b) of the Job Training Partnership Act (29 U.S.C. 1733(b)) and".
(B) SECTION 508.--Section 508(1) of the National Skill Standards Act of 1994 (20 U.S.C. 5938(1)) is amended to read as follows:
"(1) COMMUNITY-BASED ORGANIZATION.--The term 'community-based organization' means a private nonprofit organization that is representative of a community or a significant segment of a community and that has demonstrated expertise and effectiveness in the field of workforce investment.".
(18) ELEMENTARY AND SECONDARY EDUCATION ACT OF 1965.--
(A) SECTION 1205.--Section 1205(8)(B) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6365(8)(B)) is amended by striking "the Job Training Partnership Act" and inserting "the Job Training Partnership Act and title I of the Workforce Investment Act of 1998".
(B) SECTION 1414.--Section 1414(c)(8) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6434(c)(8)) is amended by striking "programs under the Job Training Partnership Act," and inserting "programs under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998,".
(C) SECTION 1423.--Section 1423(9) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6453(9)) is amended by striking "programs under the Job Training and Partnership Act" and inserting "programs under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(D) SECTION 1425.--Section 1425(9) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6455(9)) is amended by striking ", such as funds under the Job Training Partnership Act," and inserting ", such as funds made available under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998,".
(19) DISTRICT OF COLUMBIA SCHOOL REFORM ACT OF 1995.--Section 2604(c)(2)(B)(ii) of the District of Columbia School Reform Act of 1995 (Public Law 104-134; 110 Stat. 1321-145) is amended by striking "Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(20) FREEDOM SUPPORT ACT.--The last sentence of section 505 of the FREEDOM Support Act (22 U.S.C. 5855) is amended by striking ", through the Defense Conversion" and all that follows through "or through" and inserting "or through".
(21) EMERGENCY JOBS AND UNEMPLOYMENT ASSISTANCE ACT OF 1974.--
(A) SECTION 204.--Section 204(b) of the Emergency Jobs and Unemployment Assistance Act of 1974 (26 U.S.C. 3304 note) is amended by striking "designate as an area" and all that follows and inserting "designate as an area under this section an area that is a service delivery area established under section 101 of the Job Training Partnership Act (except that after local workforce investment areas are designated under section 116 of the Workforce Investment Act of 1998 for the State involved, the corresponding local workforce investment area shall be considered to be the area designated under this section) or a local workforce investment area designated under section 116 of the Workforce Investment Act of 1998.".
(B) SECTION 223.--Section 223 of the Emergency Jobs and Unemployment Assistance Act of 1974 (26 U.S.C. 3304 note) is amended--
(i) in paragraph (3), by striking "assistance provided" and all that follows and inserting "assistance provided under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998;"; and
(ii) in paragraph (4), by striking "funds provided" and all that follows and inserting "funds provided under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998;".
(23) PUBLIC LAW 98-524.--Section 7 of Public Law 98-524 (29 U.S.C. 1551 note) is repealed.
(24) VETERANS' BENEFITS AND PROGRAMS IMPROVEMENT ACT OF 1988.--Section 402 of the Veterans' Benefits and Programs Improvement Act of 1988 (29 U.S.C. 1721 note) is amended--
(A) in subsection (a), by striking "title III of the Job Training Partnership Act (29 U.S.C. 1651 et seq.)" and inserting "title III of the Job Training Partnership Act or title I of the Workforce Investment Act of 1998";
(B) in subsection (c), by striking "Training, in consultation with the office designated or created under section 322(b) of the Job Training Partnership Act," and inserting "Training, in consultation with the unit or office designated or created under section 322(b) of the Job Training Partnership Act or any successor to such unit or office under title I of the Workforce Investment Act of 1998,"; and
(C) in subsection (d)--
(i) in paragraph (1)(A), by striking "part C" and all that follows through "; and" and inserting "part C of title IV of the Job Training Partnership Act or title I of the Workforce Investment Act of 1998; and"; and
(ii) in paragraph (2), by striking "Employment and training" and all that follows and inserting "Employment and training activities for dislocated workers under title III of the Job Training Partnership Act or title I of the Workforce Investment Act of 1998.".
(A) SECTION 13.--Section 13(b) of the Veterans' Job Training Act (29 U.S.C. 1721 note) is amended by striking "assistance under the Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "assistance under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(B) SECTION 14.--Section 14(b)(3)(B)(i)(II) of the Veterans' Job Training Act (29 U.S.C. 1721 note) is amended by striking "under part C of title IV of the Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "under part C of title IV the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(C) SECTION 15.--Section 15(c)(2) of the Veterans' Job Training Act (29 U.S.C. 1721 note) is amended--
(i) in the second sentence, by striking "part C of title IV of the Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "part C of title IV of the Job Training Partnership Act or title I of the Workforce Investment Act of 1998"; and
(ii) in the third sentence, by striking "title III of that Act" and inserting "title III of the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(27) TITLE 31, UNITED STATES CODE.--Section 6703(a) of title 31, United States Code, is amended by striking paragraph (4) and inserting the following:
"(4) Programs under title II or IV of the Job Training Partnership Act or under title I of the Workforce Investment Act of 1998.".
(28) VETERANS' REHABILITATION AND EDUCATION AMENDMENTS OF 1980.--Section 512 of the Veterans' Rehabilitation and Education Amendments of 1980 (38 U.S.C. 4101 note) is amended by striking "the Comprehensive Employment and Training Act (29 U.S.C. et seq.)," and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998,".
(29) TITLE 38, UNITED STATES CODE.--
(A) SECTION 4102A.--Section 4102A(d) of title 38, United States Code, is amended by striking "the Job Training Partnership Act" and inserting "the Job Training Partnership Act and title I of the Workforce Investment Act of 1998".
(B) SECTION 4103A.--Section 4103A(c)(4) of title 38, United States Code, is amended by striking "(including part C of title IV of the Job Training Partnership Act (29 U.S.C. 1501 et seq.))" and inserting "including part C of title IV of the Job Training Partnership Act and title I of the Workforce Investment Act of 1998".
(C) SECTION 4213.--Section 4213 of title 38, United States Code, is amended by striking "program assisted under the Job Training Partnership Act (29 U.S.C. 1501 et seq.)," and inserting "program carried out under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998,".
(30) SOCIAL SECURITY ACT.--Section 403(a)(5) of Social Security Act (42 U.S.C. 603(a)(5)) is amended--
(A) in subparagraph (A)(vii)(I), by striking "(as described in section 103(c) of the Job Training Partnership Act)" and inserting "(as described in section 103(c) of the Job Training Partnership Act or defined in section 101 of the Workforce Investment Act of 1998)"; and
(B) in subparagraph (D)--
(i) in clause (ii), by striking "means, with respect to a service delivery area, the private industry council (or successor entity) established for the service delivery area pursuant to the Job Training Partnership Act" and inserting "means, with respect to a service delivery area, the private industry council or local workforce investment board established for the service delivery area pursuant to the Job Training Partnership Act or title I of the Workforce Investment Area of 1998, as appropriate"; and
(ii) in clause (iii), by striking "shall have the meaning given such term (or the successor to such term) for purposes of the Job Training Partnership Act" and inserting "shall have the meaning given such term for purposes of the Job Training Partnership Act or shall mean a local area as defined in section 101 of the Workforce Investment Act of 1998, as appropriate".
(A) in subsection (b)(2)(A), by striking "the Job Training" and all that follows through "or the" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998 or the";
(B) in the first sentence of subsection (f)(2), by striking "programs under the" and all that follows through "and the" and inserting "programs under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998 or the"; and
(C) in subsection (g)--
(i) in paragraph (2), by striking "programs under the" and all that follows through "and the and inserting "programs under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998 or the"; and
(ii) in paragraph (3)(H), by striking "program under" and all that follows through "and any other" and inserting "programs under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998 and any other".
(33) OLDER AMERICANS ACT OF 1965.--
(A) SECTION 203.--Section 203 of the Older Americans Act of 1965 (42 U.S.C. 3013) is amended--
(i) in subsection (a)(2), by striking the last sentence and inserting the following: "In particular, the Secretary of Labor shall consult and cooperate with the Assistant Secretary in carrying out the Job Training Partnership Act and title I of the Workforce Investment Act of 1998."; and
(ii) in subsection (b), by striking paragraph (1) and inserting the following:
(B) SECTION 502.--Section 502 of the Older Americans Act of 1965 (42 U.S.C. 3056) is amended--
(i) in subsection (b)(1)(N)(i), by striking "the Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "the Job Training Partnership Act and title I of the Workforce Investment Act of 1998"; and
(ii) in subsection (e)(2)(C), by striking "programs carried out under section 124 of the Job Training Partnership Act (29 U.S.C. 1534)" and inserting "programs carried out under the Job Training Partnership Act and title I of the Workforce Investment Act of 1998".
(C) SECTION 503.--Section 503(b)(1) of the Older Americans Act of 1965 (42 U.S.C. 3056a(b)(1)) is amended--
(i) in the first sentence, by striking "the Job Training Partnership Act" and inserting "the Job Training Partnership Act and title I of the Workforce Investment Act of 1998"; and
(ii) in the first sentence, by striking "the Job Training Partnership Act" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998'.
(D) SECTION 510.--Section 510 of the Older Americans Act of 1965 (42 U.S.C. 3056h) is amended by striking the matter following the section heading and inserting the following:
(34) OMNIBUS CRIME CONTROL AND SAFE STREETS ACT OF 1968.--Section 1801(b)(3) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796ee(b)(3)) is amended by striking "activities carried out under part B of title IV of the Job Training Partnership Act (relating to Job Corps) (29 U.S.C. 1691 et seq.)" and inserting "activities carried out under part B of title IV of the Job Training Partnership Act or subtitle C of title I of the Workforce Investment Act of 1998 (relating to Job Corps)".
(35) ENVIRONMENTAL PROGRAMS ASSISTANCE ACT OF 1984.--The second sentence of section 2(a) of the Environmental Programs Assistance Act of 1984 (42 U.S.C. 4368a(a)) is amended by striking "and title IV of the Job Training Partnership Act" and inserting "and title IV of the Job Training Partnership Act or subtitle D of title I of the Workforce Investment Act of 1998".
(36) DOMESTIC VOLUNTEER SERVICE ACT OF 1973.--
(A) SECTION 103.--The second sentence of section 103(d) of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4953(d)) is amended to read as follows: "Whenever feasible, such efforts shall be coordinated with an appropriate private industry council established under the Job Training Partnership Act or local workforce investment board established under section 117 of the Workforce Investment Act of 1998.".
(B) SECTION 109.--Subsections (c)(2) and (d)(2) of section 109 of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4959) is amended by striking "administrative entities designated to administer job training plans under the Job Training Partnership Act and inserting "administrative entities designated to administer job training plans under the Job Training Partnership Act and eligible providers of employment and training activities under subtitle B of title I of the Workforce Investment Act of 1998".
(37) AGE DISCRIMINATION ACT OF 1975.--Section 304(c)(1) of the Age Discrimination Act of 1975 (42 U.S.C. 6103(c)(1)) is amended by striking "Except with" and all that follows through "nothing" and inserting "Nothing".
(38) ENERGY CONSERVATION AND PRODUCTION ACT.--Section 414(b)(3) of the Energy Conservation and Production Act (42 U.S.C. 6864(b)(3)) is amended by striking "the Comprehensive Employment and Training Act of 1973" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(39) NATIONAL ENERGY CONSERVATION POLICY ACT.--Section 233 of the National Energy Conservation Policy Act (42 U.S.C. 6873) is amended, in the matter preceding paragraph (1), by striking "the Comprehensive Employment and Training Act of 1973" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(40) COMMUNITY ECONOMIC DEVELOPMENT ACT OF 1981.--Section 617(a)(3) of the Community Economic Development Act of 1981 (42 U.S.C. 9806(a)(3)) is amended by striking "activities such as those described in the Comprehensive Employment and Training Act" and inserting "activities such as the activities described in the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(41) STEWART B. MCKINNEY HOMELESS ASSISTANCE ACT.--Section 103(b)(2) of the Stewart B. McKinney Homeless Assistance Act (42 U.S.C. 11302(b)(2)) is amended by striking "the Job Training Partnership Act" and inserting "the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(42) NATIONAL AND COMMUNITY SERVICE ACT OF 1990.--
(A) SECTION 177.--Section 177(d) of the National and Community Service Act of 1990 (42 U.S.C. 12637(d)) is amended to read as follows:
(i) in subsection (b)(1), by striking "a military installation described in section 325(e)(1) of the Job Training Partnership Act (29 U.S.C. 1662d(e)(1))." and inserting "a military installation being closed or realigned under--
"(A) the Defense Base Closure and Realignment Act of 1990 (part A of title XXIX of division B of Public Law 101-510; 10 U.S.C. 2687 note); and
"(B) title II of the Defense Authorization Amendments and Base Closure and Realignment Act (Public Law 100-526; 10 U.S.C. 2687 note)."; and
(ii) in subsection (e)(1)(B), by striking clause (iii) and inserting the following:
"(iii) an eligible youth described in section 423 of the Job Training Partnership Act or an individual described in section 144 of the Workforce Investment Act of 1998.".
(C) SECTION 199L.--Section 199L(a) of the National and Community Service Act of 1990 (42 U.S.C. 12655m(a)) is amended by striking "the Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "the Job Training Partnership Act and title I of the Workforce Investment Act of 1998".
(43) CRANSTON-GONZALEZ NATIONAL AFFORDABLE HOUSING ACT.--
(A) SECTION 454.--Subparagraphs (H) and (M) of subsection (c)(2), and subsection (d)(7), of section 454 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12899c) are amended by striking "the Job Training Partnership Act" and inserting "the Job Training Partnership Act and title I of the Workforce Investment Act of 1998".
(B) SECTION 456.--The first sentence of section 456(e) of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12899e(e)) is amended by inserting "(as in effect on the day before the date of enactment of the Workforce Investment Act of 1998)" after "the Job Training Partnership Act" each place it appears.
(44) VIOLENT CRIME CONTROL AND LAW ENFORCEMENT ACT OF 1994.--Section 31113(a)(4)(C) of the Violent Crime Control and Law Enforcement Act of 1994 (42 U.S.C. 13823(a)(4)(C)) is amended by striking "authorized under the Job Training Partnership Act (29 U.S.C. 1501 et seq.)" and inserting "authorized under the Job Training Partnership Act or title I of the Workforce Investment Act of 1998".
(e) OTHER REFERENCES TO TITLE VII OF THE STEWART B. MCKINNEY HOMELESS ASSISTANCE ACT.--
(1) TABLE OF CONTENTS.--The table of contents of the Stewart B. McKinney Homeless Assistance Act (42 U.S.C. 11421 et seq.) is amended by striking the items relating to title VII of such Act, except the items relating to the title heading, and subtitles B and C, of such title.
(2) TITLE VII.--The Stewart B. McKinney Homeless Assistance Act (as amended by section 199(b)(1) of the Workforce Investment Act of 1998) is further amended by inserting before subtitle B (relating to education for homeless children and families) the following:
(f) REFERENCES TO JOB TRAINING PARTNERSHIP ACT SUBSEQUENT TO REPEAL.--
(1) TITLE 5, UNITED STATES CODE.--Section 3502(d) of title 5, United States Code, is amended--
(A) in paragraph (3)--
(i) in subparagraph (A), by striking clause (i) and inserting the following:
"(i) the State or entity designated by the State to carry out rapid response activities under section 134(a)(2)(A) of the Workforce Investment Act of 1998; and"; and
(ii) in subparagraph (B)(iii), by striking "under the Job Training Partnership Act or"; and
(B) in paragraph (4), in the second sentence, by striking "the Job Training Partnership Act or".
(2) FOOD STAMP ACT OF 1977.--
(A) SECTION 5.--Section 5(1) of the Food Stamp Act of 1977 (7 U.S.C. 2014(1)) is amended by striking "Notwithstanding section 142(b) of the Job Training Partnership Act or section 181(a)(2) of the Workforce Investment Act of 1998, earnings to individuals participating in on-the-job training programs under section 204(b)(l)(C) or 264(c)(1)(A) of the Job Training Partnership Act or in on-the-job training under title I of the Workforce Investment Act of 1998" and inserting "Notwithstanding section 181(a)(2) of the Workforce Investment Act of 1998, earnings to individuals participating in on-the-job training under title I of the Workforce Investment Act of 1998"
(B) SECTION 6.--Section 6 of the Food Stamp Act of 1977 (7 U.S.C. 2015) is amended--
(i) in subsection (d)(4)(M), by striking "the State public employment offices and agencies operating programs under the Job Training Partnership Act or of";
(ii) in subsection (e)(3), by striking subparagraph (A) and inserting the following:
"(A) a program under title I of the Workforce Investment Act of 1998;"; and
(iii) in subsection (o)(1)(A), by striking "Job Training Partnership Act or".
(C) SECTION 17.--The second sentence of section 17(b)(2) of the Food Stamp Act of 1977 (7 U.S.C. 2026(b)(2)) is amended by striking "the Job Training Partnership Act or".
(3) PERSONAL RESPONSIBILITY AND WORK OPPORTUNITY RECONCILIATION ACT OF 1996.--
(A) Section 403(c)(2)(K) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1613(c)(2)(K)) is amended by striking "Job Training Partnership Act or".
(B) Section 423(d)(11) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1183a note) is amended by striking "Job Training Partnership Act or".
(4) IMMIGRATION AND NATIONALITY ACT.--Section 245A(h)(4)(F) of the Immigration and Nationality Act (8 U.S.C. 1255a(h)(4)(F)) is amended by striking "The Job Training Partnership Act or title" and inserting "Title".
(5) REFUGEE EDUCATION ASSISTANCE ACT OF 1980.--Section 402(a)(4) of the Refugee Education Assistance Act of 1980 (8 U.S.C. 1522 note) is amended by striking "the Comprehensive Employment and Training Act of 1973" and inserting "the Job Training Partnership Act or".
(6) NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1993.--
(A) SECTION 3161.--Section 3161(c)(6) of the National Defense Authorization Act for Fiscal Year 1993 (42 U.S.C. 7274h(c)(6)) is amended by striking subparagraph (A) and inserting the following:
"(A) programs carried out by the Secretary of Labor under title I of the Workforce Investment Act of 1998;".
(B) SECTION 4461.--Section 4461(1) of the National Defense Authorization Act for Fiscal Year 1993 (10 U.S.C. 1143 note) is amended by striking "The Job Training Partnership Act of title" and inserting "Title".
(C) SECTION 4471.--Section 4471 of the National Defense Authorization Act for Fiscal Year 1993 (10 U.S.C. 2501 note) is amended--
(i) in subsection (c)(2), by striking "the State dislocated worker unit or office referred to in section 311(b)(2) of the Job Training Partnership Act, or";
(ii) in subsection (d), in the first sentence, by striking "for training, adjustment assistance, and employment services under section 325 or 325A of the Job Training Partnership Act or"; and
(iii) in subsection (e), by striking "for training, adjustment assistance, and employment services under section 325 or 325A of the Job Training Partnership Act or".
(D) SECTION 4492.--Section 4492(b) of the National Defense Authorization Act for Fiscal Year 1993 (10 U.S.C. 1143 note) is amended by striking "the Job Training Partnership Act or".
(7) NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1994.--Section 1333(c)(2)(B) of the National Defense Authorization Act for Fiscal Year 1994 (10 U.S.C. 2701 note) is amended by striking "Private industry councils as described in section 102 of the Job Training Partnership Act or local" and inserting "local".
(8) NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1998.--Section 2824(c)(5) of the National Defense Authorization Act for Fiscal Year 1998 (10 U.S.C. 2687 note) is amended by striking "Job Training Partnership Act or".
(9) SMALL BUSINESS ACT.--The fourth sentence of section 7(j)(13)(E) of the Small Business Act (15 U.S.C. 636(j)(13)(E)) is amended by striking "the Job Training Partnership Act or".
(10) FULL EMPLOYMENT AND BALANCED GROWTH ACT OF 1978.--Section 206 of the Full Employment and Balanced Growth Act of 1978 (15 U.S.C. 3116) is amended--
(A) in subsection (b), in the matter preceding paragraph (1), by striking "CETA" and inserting "the Job Training Partnership Act and"; and
(B) in subsection (c)(1), by striking "activities carried out under the Job Training Partnership Act or".
(11) TRADE ACT OF 1974.--
(A) SECTION 236.--Section 236(a)(5)(B) of the Trade Act of 1974 (19 U.S.C. 2296(a)(5)(B)) is amended by striking "section 303 of the Job Training Partnership Act or".
(B) SECTION 239.--Section 239(e) of the Trade Act of 1974 (19 U.S.C. 2311(e)) is amended by striking "title III of the Job Training Partnership Act or".
(12) HIGHER EDUCATION ACT OF 1965.--
(A) SECTION 418A.--Subsections (b)(1)(B)(ii) and (c)(1)(A) of section 418A of the Higher Education Act of 1965 (20 U.S.C. 1070d-2) are amended by striking "section 402 of the Job Training Partnership Act or".
(B) SECTION 480.--Section 480(b)(14) of the Higher Education Act of 1965 (20 U.S.C. 1087vv(b)(14)) is amended by striking "Job Training Partnership Act noneducational benefits or.
(13) ELEMENTARY AND SECONDARY EDUCATION ACT OF 1965.--
(A) SECTION 1205.--Section 1205(8)(B) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6365(8)(B)) is amended by striking "the Job Training Partnership Act and".
(B) SECTION 1414.--Section 1414(c)(8) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6434(c)(8)) is amended by striking "the Job Training Partnership Act or".
(C) SECTION 1423.--Section 1423(9) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6453(9)) is amended by striking "the Job Training Partnership Act or".
(D) SECTION 1425.--Section 1425(9) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6455(9)) is amended by striking "the Job Training Partnership Act or".
(14) DISTRICT OF COLUMBIA SCHOOL REFORM ACT OF 1995.--Section 2604(c)(2)(B)(ii) of the District of Columbia School Reform Act of 1995 (Public Law 104-134; 110 Stat. 1321-145) is amended by striking "Job Training Partnership Act or".
(15) EMERGENCY JOBS AND UNEMPLOYMENT ASSISTANCE ACT OF 1974.--
(A) SECTION 204.--Section 204(b) of the Emergency Jobs and Unemployment Assistance Act of 1974 (26 U.S.C. 3304 note) is amended by striking "service delivery area established" and all that follows through "this section) or a".
(B) SECTION 223.--Section 223 of the Emergency Jobs and Unemployment Assistance Act of 1974 (26 U.S.C. 3304 note) is amended--
(i) in paragraph (3), by striking "the Job Training Partnership Act or"; and
(ii) in paragraph (4), by striking "the Job Training Partnership Act or".
(A) in subsection (a), by striking "title III of the Job Training Partnership Act or"; and
(B) in subsection (d)--
(i) in paragraph (1)(A), by striking "part C of title IV of the Job Training Partnership Act or"; and
(ii) in paragraph (2), by striking "title III of the Job Training Partnership Act or".
(A) SECTION 13.--Section 13(b) of the Veterans' Job Training Act (29 U.S.C. 1721 note) is amended by striking "the Job Training Partnership Act or".
(B) SECTION 14.--Section 14(b)(3)(B)(i)(II) of the Veterans' Job Training Act (29 U.S.C. 1721 note) is amended by striking "part C of title IV the Job Training Partnership Act or".
(C) SECTION 15.--Section 15(c)(2) of the Veterans' Job Training Act (29 U.S.C. 1721 note) is amended--
(i) in the second sentence, by striking "part C of title IV of the Job Training Partnership Act or"; and
(ii) in the third sentence, by striking "title III of the Job Training Partnership Act or".
(19) TITLE 31, UNITED STATES CODE.--Section 6703(a) of title 31, United States Code, is amended by striking paragraph (4) and inserting the following:
"(4) Programs under title I of the Workforce Investment Act of 1998.".
(20) VETERANS' REHABILITATION AND EDUCATION AMENDMENTS OF 1980.--Section 512 of the Veterans' Rehabilitation and Education Amendments of 1980 (38 U.S.C. 4101 note) is amended by striking "the Job Training Partnership Act or".
(21) TITLE 38, UNITED STATES CODE.--
(A) SECTION 4102A.--Section 4102A(d) of title 38, United States Code, is amended by striking "the Job Training Partnership Act and".
(B) SECTION 4103A.--Section 4103A(c)(4) of title 38, United States Code, is amended by striking "part C of title IV of the Job Training Partnership Act and".
(C) SECTION 4213.--Section 4213 of title 38, United States Code, is amended by striking "the Job Training Partnership Act or".
(22) SOCIAL SECURITY ACT.--Section 403(a)(5) of Social Security Act (42 U.S.C. 603(a)(5)) is amended--
(A) in subparagraph (A)(vii)(I), by striking "described in section 103(c) of the Job Training Partnership Act or"; and
(B) in subparagraph (D)--
(i) in clause (ii), by striking "the Job Training Partnership Act or"; and
(ii) in clause (iii), by striking "shall mean a local area as defined in section 101 of the Workforce Investment Act of 1998, as appropriate".
(A) in subsection (b)(2)(A), by striking "the Job Training Partnership Act or";
(B) in the first sentence of subsection (f)(2), by striking "the Job Training Partnership Act or"; and
(C) in subsection (g)--
(i) in paragraph (2), by striking "the Job Training Partnership Act or"; and
(ii) in paragraph (3)(H), by striking "the Job Training Partnership Act or".
(25) OLDER AMERICANS ACT OF 1965.--
(A) SECTION 203.--Section 203 of the Older Americans Act of 1965 (42 U.S.C. 3013) is amended--
(i) in subsection (a)(2), by striking "the Job Training Partnership Act and"; and
(ii) in subsection (b), by striking paragraph (1) and inserting the following:
(B) SECTION 502.--Section 502 of the Older Americans Act of 1965 (42 U.S.C. 3056) is amended--
(i) in subsection (b)(1)(N)(i), by striking "the Job Training Partnership Act and"; and
(ii) in subsection (e)(2)(C), by striking "the Job Training Partnership Act and".
(C) SECTION 503.--Section 503(b)(1) of the Older Americans Act of 1965 (42 U.S.C. 3056a(b)(1)) is amended--
(i) in the first sentence, by striking "the Job Training Partnership Act and"; and
(ii) in the first sentence, by striking "the Job Training Partnership Act or".
(D) SECTION 510.--Section 510 of the Older Americans Act of 1965 (42 U.S.C. 3056h) is amended by striking the matter following the section heading and inserting the following:
(26) OMNIBUS CRIME CONTROL AND SAFE STREETS ACT OF 1968.--Section 1801(b)(3) of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796ee(b)(3)) is amended by striking "part B of title IV of the Job Training Partnership Act or".
(27) ENVIRONMENTAL PROGRAMS ASSISTANCE ACT OF 1984.--The second sentence of section 2(a) of the Environmental Programs Assistance Act of 1984 (42 U.S.C. 4368a(a)) is amended by striking "title IV of the Job Training Partnership Act or".
(28) DOMESTIC VOLUNTEER SERVICE ACT OF 1973.--
(A) SECTION 103.--The second sentence of section 103(d) of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4953(d)) is amended to read as follows: "private industry council established under the Job Training Partnership Act or".
(B) SECTION 109.--Subsections (c)(2) and (d)(2) of section 109 of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4959) is amended by striking "administrative entities designated to administer job training plans under the Job Training Partnership Act and".
(29) ENERGY CONSERVATION AND PRODUCTION ACT.--Section 414(b)(3) of the Energy Conservation and Production Act (42 U.S.C. 6864(b)(3)) is amended by striking "the Job Training Partnership Act or".
(30) NATIONAL ENERGY CONSERVATION POLICY ACT.--Section 233 of the National Energy Conservation Policy Act (42 U.S.C. 6873) is amended, in the matter preceding paragraph (1), by striking "the Job Training Partnership Act or".
(31) COMMUNITY ECONOMIC DEVELOPMENT ACT OF 1981.--Section 617(a)(3) of the Community Economic Development Act of 1981 (42 U.S.C. 9806(a)(3)) is amended by striking "the Job Training Partnership Act or".
(32) STEWART B. MCKINNEY HOMELESS ASSISTANCE ACT.--Section 103(b)(2) of the Stewart B. McKinney Homeless Assistance Act (42 U.S.C. 11302(b)(2)) is amended by striking "the Job Training Partnership Act or".
(33) NATIONAL AND COMMUNITY SERVICE ACT OF 1990.--
(A) SECTION 198C.--Section 198C(e)(1)(B) of the National and Community Service Act of 1990 (42 U.S.C. 12653c(e)(1)(C)) is amended by striking clause (iii) and inserting the following:
"(iii) an individual described in section 144 of the Workforce Investment Act of 1998.".
(B) SECTION 199L.--Section 199L(a) of the National and Community Service Act of 1990 (42 U.S.C. 12655m(a)) is amended by striking "the Job Training Partnership Act and".
(34) CRANSTON-GONZALEZ NATIONAL AFFORDABLE HOUSING ACT.--Subparagraphs (H) and (M) of subsection (c)(2), and subsection (d)(7), of section 454 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12899c) are amended by striking "the Job Training Partnership Act and".
(35) VIOLENT CRIME CONTROL AND LAW ENFORCEMENT ACT OF 1994.--Section 31113(a)(4)(C) of the Violent Crime Control and Law Enforcement Act of 1994 (42 U.S.C. 13823(a)(4)(C)) is amended by striking "the Job Training Partnership Act or".
(g) EFFECTIVE DATES.--
(1) IMMEDIATELY EFFECTIVE AMENDMENTS.--The amendments made by subsections (a) through (d) shall take effect on the date of the enactment of this Act.
(2) SUBSEQUENTLY EFFECTIVE AMENDMENTS.--
(A) STEWART B. MCKINNEY HOMELESS ASSISTANCE ACT.--The amendments made by subsection (e) shall take effect on July 1,1999.
(B) JOB TRAINING PARTNERSHIP ACT.--The amendments made by subsection (f) shall take effect on July 1, 2000.
(1) IN GENERAL.--Section 190 of the Workforce Investment Act of 1998 is amended to read as follows:
"(a) REFERENCES TO COMPREHENSIVE EMPLOYMENT AND TRAINING ACT.--Except as otherwise specified, a reference in a Federal law (other than a reference in a provision amended by the Reading Excellence Act) to a provision of the Comprehensive Employment and Training Act--
"(1) effective on the date of enactment of this Act, shall be deemed to refer to the corresponding provision of the Job Training Partnership Act or of the Workforce Investment Act of 1998; and
"(2) effective on July 1, 2000, shall be deemed to refer to the corresponding provision of the Workforce Investment Act of 1998.
"(b) REFERENCES TO JOB TRAINING PARTNERSHIP ACT.--Except as otherwise specified, a reference in a Federal law (other than a reference in this Act or a reference in a provision amended by the Reading Excellence Act) to a provision of the Job Training Partnership Act--
"(1) effective on the date of enactment of this Act, shall be deemed to refer to that provision or the corresponding provision of the Workforce Investment Act of 1998; and
"(2) effective on July 1, 2000, shall be deemed to refer to the corresponding provision of the Workforce Investment Act of 1998.".
(2) EFFECTIVE DATE.--The amendment made by paragraph (1) shall take effect as if included in the Workforce Investment Act of 1998.
(3) CONFORMING AMENDMENT.--Section 199A of such Act is amended by striking subsection (c)
"(e) ADDITIONAL ASSISTANCE.--
"(1) IN GENERAL.--From the amount appropriated and made available to carry out this section for any program year, the Secretary shall use not more than $15,000,000 to make grants to not more than 8 States to provide employment and training activities under section 134, in accordance with subtitle B.
"(2) ELIGIBLE STATES.--The Secretary shall make a grant under paragraph (1) to a State for a program year if--
"(A)(i) the amount of the allotment that would be made to the State for the program year under the formula specified in section 202(a) of the Job Training Partnership Act, as in effect on July 1, 1998; is greater than
"(ii) the amount of the allotment that would be made to the State for the program year under the formula specified in section 132(b)(I)(B); and
"(B) the State is 1 of the 8 States with the greatest quotient obtained by dividing--
"(i) the amount described in subparagraph (A)(i); by
"(ii) the amount described in subparagraph (A)(ii).
"(A) the amount of the allotment that would be made to the State for the program year under the formula specified in section 202(a) of the Job Training Partnership Act, as in effect on July 1, 1998; and
"(B) the amount of the allotment that would be made to the State for the program year under the formula specified in section 132(b)(1)(B).
"(4) ALLOCATION OF FUNDS.--A State that receives a grant under paragraph (1) for a program year--
"(A) shall allocate funds made available through the grant on the basis of the formula used by the State to allocate funds within the State for that program year under--
"(i) paragraph (2)(A) or (3) of section 133(b); or
"(ii) paragraph (2)(B) of section 133(b); and
"(B) shall use the funds in the same manner as the State uses other funds allocated under the appropriate paragraph of section 133(b).".
TITLE VIII--TECHNICAL AND CLARIFYING AMENDMENTS
* * *
SEC. 802. CLARIFYING TREATMENT OF DISTRICT OF COLUMBIA EMPLOYEES TRANSFERRED TO FEDERAL RETIREMENT SYSTEMS.
(a) ELIGIBILITY OF NONJUDICIAL EMPLOYEES OF DISTRICT OF COLUMBIA COURTS FOR MEDICARE AND SOCIAL SECURITY BENEFITS.--Section 11246(b) of the Balanced Budget Act of 1997 (Public Law 105-33; 111 Stat. 755) is amended--
(1) by redesignating paragraphs (2) and (3) as paragraphs (3) and (4); and
(2) by inserting after paragraph (1) the following new paragraph:
"(2) CONFORMING AMENDMENTS TO INTERNAL REVENUE CODE AND SOCIAL SECURITY.--(A) Section 3121(b)(7)(C) of the Internal Revenue Code of 1986 (relating to the definition of employment for service performed in the employ of the District of Columbia) is amended by inserting '(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)' after 'law of the United States'.
"(B) Section 210(a)(7)(D) of the Social Security Act (42 U.S.C. 410(a)(7)(D)) (relating to the definition of employment for service performed in the employ of the District of Columbia), is amended by inserting '(other than the Federal Employees Retirement System provided in chapter 84 of title 5, United States Code)' after 'law of the United States.".
(1) continuous service performed by nonjudicial employees of the District of Columbia courts after September 30, 1997; and
(2) service performed for a successor employer, including the Department of Justice or the District of Columbia Offender Supervision, Defender, and Courts Services Agency established under section 11233 of the Balanced Budget Act of 1997, that provides services previously performed by the District government.
SEC. 805. EFFECTIVE DATE.
Except as otherwise specifically provided, this title and the amendments made by this title shall take effect as if included in the enactment of title XI of the Balanced Budget Act of 1997.
* * *
DIVISION C--OTHER MATTERS
* * *
TITLE XV--VACCINE INJURY COMPENSATION PROGRAM MODIFICATION ACT
SECTION 1501. SHORT TITLE.
This title may be cited as the "Vaccine Injury Compensation Program Modification Act".
SEC. 1502. ELIMINATION OF THRESHOLD REQUIREMENT OF UNREIMBURSABLE EXPENSES.
Section 2111(c)(1)(D)(i) of the Public Health Service Act (42 U.S.C. 300aa-11(c)(1)(D)(i)) is amended by striking "and incurred unreimbursable expenses due in whole or in part to such illness, disability, injury, or condition in an amount greater than $1,000".
SEC. 1503. INCLUSION OF ROTAVIRUS GASTROENTERITIS AS A TAXABLE VACCINE.
(a) IN GENERAL.--Section 4132(1) of the Internal Revenue Code of 1986 (defining taxable vaccine) is amended by adding at the end the following new subparagraph:
(1) SALES.--The amendment made by this section shall apply to sales after the date of the enactment of this Act.
(2) DELIVERIES.--For purposes of paragraph (1), in the case of sales on or before the date of the enactment of this Act for which delivery is made after such date, the delivery date shall be considered the sale date.
(a) AMENDMENTS RELATED TO SECTION 904 OF 1997 ACT.--
(1) Paragraph (1) of section 9510(c) of the 1986 Code is amended to read as follows:
"(1) IN GENERAL.--Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for--
"(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on August 6, 1997) for vaccine-related injury or death with respect to any vaccine--
"(i) which is administered after September 30, 1988, and
"(ii) which is a taxable vaccine (as defined in section 4132(a)(l)) at the time the vaccine was administered, or
"(B) the payment of all expenses of administration incurred by the Federal Government in administering such subtitle.".
(2) Section 9510(b) of the 1986 Code is amended by adding at the end the following new paragraph:
"(3) LIMITATION ON TRANSFERS TO VACCINE INJURY COMPENSATION TRUST FUND.--No amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to--
"(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and
"(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.".
SEC. 1000. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.
(a) SHORT TITLE.--This division may be cited as the "Tax and Trade Relief Extension Act of 1998".
(b) AMENDMENT OF 1986 CODE.--Except as otherwise expressly provided, whenever in this division an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.--
TITLE I--EXTENSION AND MODIFICATION OF CERTAIN EXPIRINGPROVISIONS
Subtitle A--Tax Provisions
Sec. 1001. Research credit.
Sec. 1002. Work opportunity credit.
Sec. 1003. Welfare-to-work credit.
Sec. 1005. Subpart F exemption for active financing income.
Sec. 1006. Disclosure of return information on income contingent student loans.
TITLE II--OTHER TAX PROVISIONS
Subtitle A--Provisions Relating to Individuals
Sec. 2001. Nonrefundable personal credits fully allowed against regular tax liability during 1998.
Sec. 2002. 100 percent deduction for health insurance costs of self-employed individuals.
Sec. 2003. Modification of estimated tax safe harbors.
Subtitle B--Provisions Relating to Farmers
Sec. 2011. Income averaging for farmers made permanent.
Sec. 2012. Production flexibility contract payments.
Sec. 2013. 5-year net operating loss carryback for farming losses.
Subtitle C--Miscellaneous Provisions
Sec. 2021. Increase in volume cap on private activity bonds.
Sec. 2022. Depreciation study.
Sec. 2023. Exemption for students employed by State schools, colleges, or universities.
Sec. 3002. Inclusion of rotavirus gastroenteritis as a taxable vaccine.
Sec. 3003. Clarification and expansion of mathematical error assessment procedures.
Sec. 3004. Clarification of definition of specified liability loss.
Sec. 4002. Amendments related to Internal Revenue Service Restructuring and Reform Act of 1998.
Sec. 4003. Amendments related to Taxpayer Relief Act of 1997.
Sec. 4004. Amendments related to Tax Reform Act of 1984.
Sec. 4005. Amendments related to Uruguay Round Agreements Act.
Sec. 4006. Other amendments.
SEC. 1001. RESEARCH CREDIT.
(a) TEMPORARY EXTENSION.--Paragraph (1) of section 41(h) (relating to termination) is amended--
(1) by striking "June 30, 1998" and inserting "June 30, 1999";
(2) by striking "24-month" and inserting "36-month"; and
(3) by striking "24 months" and inserting "36 months".
(b) TECHNICAL AMENDMENT.--Subparagraph (D) of section 45C(b)(1) is amended by striking "June 30, 1998" and inserting "June 30, 1999".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to amounts paid or incurred after June 30, 1998.
SEC. 1002. WORK OPPORTUNITY CREDIT.
(a) TEMPORARY EXTENSION.--Subparagraph (B) of section 51(c)(4) (relating to termination) is amended by striking "June 30, 1998" and inserting "June 30, 1999".
(b) EFFECTIVE DATE.--The amendment made by this section shall apply to individuals who begin work for the employer after June 30, 1998.
SEC. 1003. WELFARE-TO-WORK CREDIT.
Subsection (f) of section 51A (relating to termination) is amended by striking "April 30, 1999" and inserting "June 30, 1999".
SEC. 1004. CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS; EXPANDED PUBLIC INSPECTION OF PRIVATE FOUNDATIONS' ANNUAL RETURNS.
(a) SPECIAL RULE FOR CONTRIBUTIONS OF STOCK MADE PERMANENT.--
(1) IN GENERAL.--Paragraph (5) of section 170(e) is amended by striking subparagraph (D) (relating to termination).
(2) EFFECTIVE DATE.--The amendment made by paragraph (1) shall apply to contributions made after June 30, 1998.
(b) EXPANDED PUBLIC INSPECTION OF PRIVATE FOUNDATIONS' ANNUAL RETURNS, ETC.--
(1) IN GENERAL.--Section 6104 (relating to publicity of information required from certain exempt organizations and certain trusts) is amended by striking subsections (d) and (e) and inserting after subsection (c) the following new subsection:
"(d) PUBLIC INSPECTION OF CERTAIN ANNUAL RETURNS AND APPLICATIONS FOR EXEMPTION.--
"(1) IN GENERAL.--In the case of an organization described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a)--
"(A) a copy of--
"(i) the annual return filed under section 6033 (relating to returns by exempt organizations) by such organization, and
"(ii) if the organization filed an application for recognition of exemption under section 501, the exempt status application materials of such organization,
shall be made available by such organization for inspection during regular business hours by any individual at the principal office of such organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office, and
"(B) upon request of an individual made at such principal office or such a regional or district office, a copy of such annual return and exempt status application materials shall be provided to such individual without charge other than a reasonable fee for any reproduction and mailing costs.
The request described in subparagraph (B) must be made in person or in writing. If such request is made in person, such copy shall be provided immediately and, if made in writing, shall be provided within 30 days.
"(2) 3-YEAR LIMITATION ON INSPECTION OF RETURNS.--Paragraph (1) shall apply to an annual return filed under section 6033 only during the 3-year period beginning on the last day prescribed for filing such return (determined with regard to any extension of time for filing).
"(3) EXCEPTIONS FROM DISCLOSURE REQUIREMENT.--
"(A) NONDISCLOSURE OF CONTRIBUTORS, ETC.--In the case of an organization which is not a private foundation (within the meaning of section 509(a)), paragraph (1) shall not require the disclosure of the name or address of any contributor to the organization. In the case of an organization described in section 501(d), paragraph (1) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.
"(B) NONDISCLOSURE OF CERTAIN OTHER INFORMATION.--Paragraph (1) shall not require the disclosure of any information if the Secretary withheld such information from public inspection under subsection (a)(1)(D).
"(4) LIMITATION ON PROVIDING COPIES.--Paragraph (1)(B) shall not apply to any request if, in accordance with regulations promulgated by the Secretary, the organization has made the requested documents widely available, or the Secretary determines, upon application by an organization, that such request is part of a harassment campaign and that compliance with such request is not in the public interest.
"(5) EXEMPT STATUS APPLICATION MATERIALS.--For purposes of paragraph (1), the term 'exempt status application materials' means the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application.".
(2) CONFORMING AMENDMENTS.--
(A) Subsection (c) of section 6033 is amended by adding "and" at the end of paragraph (1), by striking paragraph (2), and by redesignating paragraph (3) as paragraph (2).
(B) Subparagraph (C) of section 6652(c)(1) is amended by striking "subsection (d) or (e)(1) of section 6104 (relating to public inspection of annual returns)" and inserting "section 6104(d) with respect to any annual return".
(C) Subparagraph (D) of section 6652(c)(1) is amended by striking "section 6104(e)(2) (relating to public inspection of applications for exemption)" and inserting "section 6104(d) with respect to any exempt status application materials (as defined in such section)".
(D) Section 6685 is amended by striking "or (e)".
(E) Section 7207 is amended by striking "or (e)".
(3) EFFECTIVE DATE.--
(A) IN GENERAL.--Except as provided in subparagraph (B), the amendments made by this subsection shall apply to requests made after the later of December 31, 1998, or the 60th day after the Secretary of the Treasury first issues the regulations referred to in section 6104(d)(4) of the Internal Revenue Code of 1986, as amended by this section.
(B) PUBLICATION OF ANNUAL RETURNS.--Section 6104(d) of such Code, as in effect before the amendments made by this subsection, shall not apply to any return the due date for which is after the date such amendments take effect under subparagraph (A).
(a) INCOME DERIVED FROM BANKING, FINANCING, OR SIMILAR BUSINESSES.--Section 954(h) (relating to income derived in the active conduct of banking, financing, or similar businesses) is amended to read as follows:
"(h) SPECIAL RULE FOR INCOME DERIVED IN THE ACTIVE CONDUCT OF BANKING, FINANCING, OR SIMILAR BUSINESSES.--
"(1) IN GENERAL.--For purposes of subsection (c)(1), foreign personal holding company income shall not include qualified banking or financing income of an eligible controlled foreign corporation.
"(2) ELIGIBLE CONTROLLED FOREIGN CORPORATION.--For purposes of this subsection--
"(A) IN GENERAL.--The term 'eligible controlled foreign corporation' means a controlled foreign corporation which--
"(i) is predominantly engaged in the active conduct of a banking, financing, or similar business, and
"(ii) conducts substantial activity with respect to such business.
"(B) PREDOMINANTLY ENGAGED.--A controlled foreign corporation shall be treated as predominantly engaged in the active conduct of a banking, financing, or similar business if--
"(i) more than 70 percent of the gross income of the controlled foreign corporation is derived directly from the active and regular conduct of a lending or finance business from transactions with customers which are not related persons,
"(ii) it is engaged in the active conduct of a banking business and is an institution licensed to do business as a bank in the United States (or is any other corporation not so licensed which is specified by the Secretary in regulations), or
"(iii) it is engaged in the active conduct of a securities business and is registered as a securities broker or dealer under section 15(a) of the Securities Exchange Act of 1934 or is registered as a Government securities broker or dealer under section 15C(a) of such Act (or is any other corporation not so registered which is specified by the Secretary in regulations).
"(A) IN GENERAL.--The term 'qualified banking or financing income' means income of an eligible controlled foreign corporation which--
"(i) is derived in the active conduct of a banking, financing, or similar business by--
"(I) such eligible controlled foreign corporation, or
"(II) a qualified business unit of such eligible controlled foreign corporation,
"(ii) is derived from one or more transactions--
"(I) with customers located in a country other than the United States, and
"(II) substantially all of the activities in connection with which are conducted directly by the corporation or unit in its home country, and
"(iii) is treated as earned by such corporation or unit in its home country for purposes of such country's tax laws.
"(B) LIMITATION ON NONBANKING AND NONSECURITIES BUSINESSES.--No income of an eligible controlled foreign corporation not described in clause (ii) or (iii) of paragraph (2)(B) (or of a qualified business unit of such corporation) shall be treated as qualified banking or financing income unless more than 30 percent of such corporation's or unit's gross income is derived directly from the active and regular conduct of a lending or finance business from transactions with customers which are not related persons and which are located within such corporation's or unit's home country.
"(C) SUBSTANTIAL ACTIVITY REQUIREMENT FOR CROSS BORDER INCOME.--The term 'qualified banking or financing income' shall not include income derived from 1 or more transactions with customers located in a country other than the home country of the eligible controlled foreign corporation or a qualified business unit of such corporation unless such corporation or unit conducts substantial activity with respect to a banking, financing, or similar business in its home country.
"(D) DETERMINATIONS MADE SEPARATELY.--For purposes of this paragraph, the qualified banking or financing income of an eligible controlled foreign corporation and each qualified business unit of such corporation shall be determined separately for such corporation and each such unit by taking into account--
"(i) in the case of the eligible controlled foreign corporation, only items of income, deduction, gain, or loss and activities of such corporation not properly allocable or attributable to any qualified business unit of such corporation, and
"(ii) in the case of a qualified business unit, only items of income, deduction, gain, or loss and activities properly allocable or attributable to such unit.
"(A) making loans,
"(B) purchasing or discounting accounts receivable, notes, or installment obligations,
"(C) engaging in leasing (including entering into leases and purchasing, servicing, and disposing of leases and leased assets),
"(D) issuing letters of credit or providing guarantees,
"(E) providing charge and credit card services, or
"(F) rendering services or making facilities available in connection with activities described in subparagraphs (A) through (E) carried on by--
"(i) the corporation (or qualified business unit) rendering services or making facilities available, or
"(ii) another corporation (or qualified business unit of a corporation) which is a member of the same affiliated group (as defined in section 1504, but determined without regard to section 1504(b)(3)).
"(A) CUSTOMER.--The term 'customer' means, with respect to any controlled foreign corporation or qualified business unit, any person which has a customer relationship with such corporation or unit and which is acting in its capacity as such.
"(B) HOME COUNTRY.--Except as provided in regulations--
"(i) CONTROLLED FOREIGN CORPORATION.--The term 'home country' means, with respect to any controlled foreign corporation, the country under the laws of which the corporation was created or organized.
"(ii) QUALIFIED BUSINESS UNIT.--The term 'home country' means, with respect to any qualified business unit, the country in which such unit maintains its principal office.
"(C) LOCATED.--The determination of where a customer is located shall be made under rules prescribed by the Secretary.
"(D) QUALIFIED BUSINESS UNIT.--The term 'qualified business unit' has the meaning given such term by section 989(a).
"(E) RELATED PERSON.--The term 'related person' has the meaning given such term by subsection (d)(3).
"(6) COORDINATION WITH EXCEPTION FOR DEALERS.--Paragraph (1) shall not apply to income described in subsection (c)(2)(C)(ii) of a dealer in securities (within the meaning of section 475) which is an eligible controlled foreign corporation described in paragraph (2)(B)(iii).
"(7) ANTI-ABUSE RULES.--For purposes of applying this subsection and subsection (c)(2)(C)(ii)--
"(A) there shall be disregarded any item of income, gain, loss, or deduction with respect to any transaction or series of transactions one of the principal purposes of which is qualifying income or gain for the exclusion under this section, including any transaction or series of transactions a principal purpose of which is the acceleration or deferral of any item in order to claim the benefits of such exclusion through the application of this subsection,
"(B) there shall be disregarded any item of income, gain, loss, or deduction of an entity which is not engaged in regular and continuous transactions with customers which are not related persons,
"(C) there shall be disregarded any item of income, gain, loss, or deduction with respect to any transaction or series of transactions utilizing, or doing business with--
"(i) one or more entities in order to satisfy any home country requirement under this subsection, or
"(ii) a special purpose entity or arrangement, including a securitization, financing, or similar entity or arrangement,
if one of the principal purposes of such transaction or series of transactions is qualifying income or gain for the exclusion under this subsection, and
"(D) a related person, an officer, a director, or an employee with respect to any controlled foreign corporation (or qualified business unit) which would otherwise be treated as a customer of such corporation or unit with respect to any transaction shall not be so treated if a principal purpose of such transaction is to satisfy any requirement of this subsection.
"(8) REGULATIONS.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection, subsection (c)(1)(B)(i), subsection (c)(2)(C)(ii), and the last sentence of subsection (e)(2).
"(9) APPLICATION.--This subsection, subsection (c)(2)(C)(ii), and the last sentence of subsection (e)(2) shall apply only to the first taxable year of a foreign corporation beginning after December 31, 1998, and before January 1, 2000, and to taxable years of United States shareholders with or within which such taxable year of such foreign corporation ends.".
(b) INCOME DERIVED FROM INSURANCE BUSINESS.--
(1) INCOME ATTRIBUTABLE TO ISSUANCE OR REINSURANCE.--
(A) IN GENERAL.--Section 953(a) (defining insurance income) is amended to read as follows:
"(1) IN GENERAL.--For purposes of section 952(a)(1), the term 'insurance income' means any income which--
"(A) is attributable to the issuing (or reinsuring) of an insurance or annuity contract, and
"(B) would (subject to the modifications provided by subsection (b)) be taxed under subchapter L of this chapter if such income were the income of a domestic insurance company.
"(2) EXCEPTION.--Such term shall not include any exempt insurance income (as defined in subsection (e)).".
(B) EXEMPT INSURANCE INCOME.--Section 953 (relating to insurance income) is amended by adding at the end the following new subsection:
"(1) EXEMPT INSURANCE INCOME DEFINED.--
"(A) IN GENERAL.--The term 'exempt insurance income means income derived by a qualifying insurance company which--
"(i) is attributable to the issuing (or reinsuring) of an exempt contract by such company or a qualifying insurance company branch of such company, and
"(ii) is treated as earned by such company or branch in its home country for purposes of such country's tax laws.
"(B) EXCEPTION FOR CERTAIN ARRANGEMENTS.--Such term shall not include income attributable to the issuing (or reinsuring) of an exempt contract as the result of any arrangement whereby another corporation receives a substantially equal amount of premiums or other consideration in respect of issuing (or reinsuring) a contract which is not an exempt contract.
"(C) DETERMINATIONS MADE SEPARATELY.--For purposes of this subsection and section 954(i), the exempt insurance income and exempt contracts of a qualifying insurance company or any qualifying insurance company branch of such company shall be determined separately for such company and each such branch by taking into account--
"(i) in the case of the qualifying insurance company, only items of income, deduction, gain, or loss, and activities of such company not properly allocable or attributable to any qualifying insurance company branch of such company, and
"(ii) in the case of a qualifying insurance company branch, only items of income, deduction, gain, or loss and activities properly allocable or attributable to such branch.
"(A) IN GENERAL.--The term 'exempt contract' means an insurance or annuity contract issued or reinsured by a qualifying insurance company or qualifying insurance company branch in connection with property in, liability arising out of activity in, or the lives or health of residents of, a country other than the United States.
"(B) MINIMUM HOME COUNTRY INCOME REQUIRED.--
"(i) IN GENERAL.--No contract of a qualifying insurance company or of a qualifying insurance company branch shall be treated as an exempt contract unless such company or branch derives more than 30 percent of its net written premiums from exempt contracts (determined without regard to this subparagraph)--
"(I) which cover applicable home country risks, and
"(II) with respect to which no policyholder, insured, annuitant, or beneficiary is a related person (as defined in section 954(d)(3)).
"(ii) APPLICABLE HOME COUNTRY RISKS.--The term 'applicable home country risks' means risks in connection with property in, liability arising out of activity in, or the lives or health of residents of, the home country of the qualifying insurance company or qualifying insurance company branch, as the case may be, issuing or reinsuring the contract covering the risks.
"(C) SUBSTANTIAL ACTIVITY REQUIREMENTS FOR CROSS BORDER RISKS.--A contract issued by a qualifying insurance company or qualifying insurance company branch which covers risks other than applicable home country risks (as defined in subparagraph (B)(ii)) shall not be treated as an exempt contract unless such company or branch, as the case may be--
"(i) conducts substantial activity with respect to an insurance business in its home country, and
"(ii) performs in its home country substantially all of the activities necessary to give rise to the income generated by such contract.
"(A) is subject to regulation as an insurance (or reinsurance) company by its home country, and is licensed, authorized, or regulated by the applicable insurance regulatory body for its home country to sell insurance, reinsurance, or annuity contracts to persons other than related persons (within the meaning of section 954(d)(3)) in such home country,
"(B) derives more than 50 percent of its aggregate net written premiums from the issuance or reinsurance by such controlled foreign corporation and each of its qualifying insurance company branches of contracts--
"(i) covering applicable home country risks (as defined in paragraph (2)) of such corporation or branch, as the case may be, and
"(ii) with respect to which no policyholder, insured, annuitant, or beneficiary is a related person (as defined in section 954(d)(3)),
except that in the case of a branch, such premiums shall only be taken into account to the extent such premiums are treated as earned by such branch in its home country for purposes of such country's tax laws, and
"(C) is engaged in the insurance business and would be subject to tax under subchapter L if it were a domestic corporation.
"(4) QUALIFYING INSURANCE COMPANY BRANCH.--The term 'qualifying insurance company branch' means a qualified business unit (within the meaning of section 989(a)) of a controlled foreign corporation if--
"(A) such unit is licensed, authorized, or regulated by the applicable insurance regulatory body for its home country to sell insurance, reinsurance, or annuity contracts to persons other than related persons (within the meaning of section 954(d)(3)) in such home country, and
"(B) such controlled foreign corporation is a qualifying insurance company, determined under paragraph (3) as if such unit were a qualifying insurance company branch.
"(5) LIFE INSURANCE OR ANNUITY CONTRACT.--For purposes of this section and section 954, the determination of whether a contract issued by a controlled foreign corporation or a qualified business unit (within the meaning of section 989(a)) is a life insurance contract or an annuity contract shall be made without regard to sections 72(s), 101(f), 817(h), and 7702 if--
"(A) such contract is regulated as a life insurance or annuity contract by the corporation's or unit's home country, and
"(B) no policyholder, insured, annuitant, or beneficiary with respect to the contract is a United States person.
"(6) HOME COUNTRY.--For purposes of this subsection, except as provided in regulations--
"(A) CONTROLLED FOREIGN CORPORATION.--The term 'home country' means, with respect to a controlled foreign corporation, the country in which such corporation is created or organized.
"(B) QUALIFIED BUSINESS UNIT.--The term 'home country' means, with respect to a qualified business unit (as defined in section 989(a)), the country in which the principal office of such unit is located and in which such unit is licensed, authorized, or regulated by the applicable insurance regulatory body to sell insurance, reinsurance, or annuity contracts to persons other than related persons (as defined in section 954(d)(3)) in such country.
"(7) ANTI-ABUSE RULES.--For purposes of applying this subsection and section 954(i)--
"(A) the rules of section 954(h)(7) (other than subparagraph (B) thereof) shall apply,
"(B) there shall be disregarded any item of income, gain, loss, or deduction of, or derived from, an entity which is not engaged in regular and continuous transactions with persons which are not related persons,
"(C) there shall be disregarded any change in the method of computing reserves a principal purpose of which is the acceleration or deferral of any item in order to claim the benefits of this subsection or section 954(i),
"(D) a contract of insurance or reinsurance shall not be treated as an exempt contract (and premiums from such contract shall not be taken into account for purposes of paragraph (2)(B) or (3)) if--
"(i) any policyholder, insured, annuitant, or beneficiary is a resident of the United States and such contract was marketed to such resident and was written to cover a risk outside the United States, or
"(ii) the contract covers risks located within and without the United States and the qualifying insurance company or qualifying insurance company branch does not maintain such contemporaneous records, and file such reports, with respect to such contract as the Secretary may require,
"(E) the Secretary may prescribe rules for the allocation of contracts (and income from contracts) among 2 or more qualifying insurance company branches of a qualifying insurance company in order to clearly reflect the income of such branches, and
"(F) premiums from a contract shall not be taken into account for purposes of paragraph (2)(B) or (3) if such contract reinsures a contract issued or reinsured by a related person (as defined in section 954(d)(3)).
For purposes of subparagraph (D), the determination of where risks are located shall be made under the principles of section 953.
"(8) COORDINATION WITH SUBSECTION (c).--In determining insurance income for purposes of subsection (c), exempt insurance income shall not include income derived from exempt contracts which cover risks other than applicable home country risks.
"(9) REGULATIONS.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection and section 954(i).
"(10) APPLICATION.--This subsection and section 954(i) shall apply only to the first taxable year of a foreign corporation beginning after December 31, 1998, and before January 1, 2000, and to taxable years of United States shareholders with or within which such taxable year of such foreign corporation ends.
"(11) CROSS REFERENCE.--
"For income exempt from foreign personal holding company income, see section 954(i).".
(2) EXEMPTION FROM FOREIGN PERSONAL HOLDING COMPANY INCOME.--Section 954 (defining foreign base company income) is amended by adding at the end the following new subsection:
"(i) SPECIAL RULE FOR INCOME DERIVED IN THE ACTIVE CONDUCT OF INSURANCE BUSINESS.--
"(1) IN GENERAL.--For purposes of subsection (c)(1), foreign personal holding company income shall not include qualified insurance income of a qualifying insurance company.
"(2) QUALIFIED INSURANCE INCOME.--The term 'qualified insurance income' means income of a qualifying insurance company which is--
"(A) received from a person other than a related person (within the meaning of subsection (d)(3)) and derived from the investments made by a qualifying insurance company or a qualifying insurance company branch of its reserves allocable to exempt contracts or of 80 percent of its unearned premiums from exempt contracts (as both are determined in the manner prescribed under paragraph (4)), or
"(B) received from a person other than a related person (within the meaning of subsection (d)(3)) and derived from investments made by a qualifying insurance company or a qualifying insurance company branch of an amount of its assets allocable to exempt contracts equal to--
"(i) in the case of property, casualty, or health insurance contracts, one-third of its premiums earned on such insurance contracts during the taxable year (as defined in section 832(b)(4)), and
"(ii) in the case of life insurance or annuity contracts, 10 percent of the reserves described in subparagraph (A) for such contracts.
"(A) in the case of any contract which is a separate account-type contract (including any variable contract not meeting the requirements of section 817), income credited under such contract shall be allocable only to such contract, and
"(B) income not allocable under subparagraph (A) shall be allocated ratably among contracts not described in subparagraph (A).
"(4) METHODS FOR DETERMINING UNEARNED PREMIUMS AND RESERVES.--For purposes of paragraph (2)(A)--
"(A) PROPERTY AND CASUALTY CONTRACTS.--The unearned premiums and reserves of a qualifying insurance company or a qualifying insurance company branch with respect to property, casualty, or health insurance contracts shall be determined using the same methods and interest rates which would be used if such company or branch were subject to tax under subchapter L, except that--
"(i) the interest rate determined for the functional currency of the company or branch, and which, except as provided by the Secretary, is calculated in the same manner as the Federal mid-term rate under section 1274(d), shall be substituted for the applicable Federal interest rate, and
"(ii) such company or branch shall use the appropriate foreign loss payment pattern.
"(B) LIFE INSURANCE AND ANNUITY CONTRACTS.--The amount of the reserve of a qualifying insurance company or qualifying insurance company branch for any life insurance or annuity contract shall be equal to the greater of--
"(i) the net surrender value of such contract (as defined in section 807(e)(1)(A)), or
"(ii) the reserve determined under paragraph (5).
"(C) LIMITATION ON RESERVES.--In no event shall the reserve determined under this paragraph for any contract as of any time exceed the amount which would be taken into account with respect to such contract as of such time in determining foreign statement reserves (less any catastrophe, deficiency, equalization, or similar reserves).
"(5) AMOUNT OF RESERVE.--The amount of the reserve determined under this paragraph with respect to any contract shall be determined in the same manner as it would be determined if the qualifying insurance company or qualifying insurance company branch were subject to tax under subchapter L, except that in applying such subchapter--
"(A) the interest rate determined for the functional currency of the company or branch, and which, except as provided by the Secretary, is calculated in the same manner as the Federal mid-term rate under section 1274(d), shall be substituted for the applicable Federal interest rate,
"(B) the highest assumed interest rate permitted to be used in determining foreign statement reserves shall be substituted for the prevailing State assumed interest rate, and
"(C) tables for mortality and morbidity which reasonably reflect the current mortality and morbidity risks in the company's or branch's home country shall be substituted for the mortality and morbidity tables otherwise used for such subchapter.
The Secretary may provide that the interest rate and mortality and morbidity tables of a qualifying insurance company may be used for 1 or more of its qualifying insurance company branches when appropriate.
"(6) DEFINITIONS.--For purposes of this subsection, any term used in this subsection which is also used in section 953(e) shall have the meaning given such term by section 953.".
(3) RESERVES.--Section 953(b) is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:
"(3) Reserves for any insurance or annuity contract shall be determined in the same manner as under section 954(i).".
(c) SPECIAL RULES FOR DEALERS.--Section 954(c)(2)(C) is amended to read as follows:
"(i) any item of income, gain, deduction, or loss (other than any item described in subparagraph (A), (E), or (G) of paragraph (1)) from any transaction (including hedging transactions) entered into in the ordinary course of such dealer's trade or business as such a dealer, and
"(ii) if such dealer is a dealer in securities (within the meaning of section 475), any interest or dividend or equivalent amount described in subparagraph (E) or (G) of paragraph (1) from any transaction (including any hedging transaction or transaction described in section 956(c)(2)(J)) entered into in the ordinary course of such dealer's trade or business as such a dealer in securities, but only if the income from the transaction is attributable to activities of the dealer in the country under the laws of which the dealer is created or organized (or in the case of a qualified business unit described in section 989(a), is attributable to activities of the unit in the country in which the unit both maintains its principal office and conducts substantial business activity).".
"Paragraph (1) shall also not apply to income which is exempt insurance income (as defined in section 953(e)) or which is not treated as foreign personal holding income by reason of subsection (c)(2)(C)(ii), (h), or (i).".
(e) EXEMPTION FOR GAIN.--Section 954(c)(1)(B)(i) (relating to net gains from certain property transactions) is amended by inserting "other than property which gives rise to income not treated as foreign personal holding company income by reason of subsection (h) or (i) for the taxable year" before the comma at the end.
SEC. 1006. DISCLOSURE OF RETURN INFORMATION ON INCOME CONTINGENT STUDENT LOANS.
Subparagraph (D) of section 6103(1)(13) (relating to disclosure of return information to carry out income contingent repayment of student loans) is amended by striking "September 30, 1998" and inserting "September 30, 2003".
SEC. 2001. NONREFUNDABLE PERSONAL CREDITS FULLY ALLOWED AGAINST REGULAR TAX LIABILITY DURING 1998.
(a) IN GENERAL.--Subsection (a) of section 26 is amended by adding at the end the following flush sentence:
"For purposes of paragraph (2), the taxpayer's tentative minimum tax for any taxable year beginning during 1998 shall be treated as being zero."
(b) CONFORMING AMENDMENT.--Section 24(d)(2) is amended by striking "The credit" and inserting "For taxable years beginning after December 31, 1998, the credit".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to taxable years beginning after December 31, 1997.
SEC. 2002. 100 PERCENT DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS.
(a) IN GENERAL.--The table contained in subparagraph (B) of section 162(l)(1) (relating to special rules for health insurance costs of self-employed individuals) is amended to read as follows:
"For taxable years
beginning The applicable
in calendar year percentage is
1999 through 2001 60
2002 70
2003 and thereafter 100."
SEC. 2003. MODIFICATION OF ESTIMATED TAX SAFE HARBORS.
(a) IN GENERAL.--The table contained in clause (i) of section 6654(d)(1)(C) (relating to limitation on use of preceding year's tax) is amended by striking the item relating to 1998, 1999, or 2000 and inserting the following new items:
"1998 105
1999 or 2000 106"
SEC. 2011. INCOME AVERAGING FOR FARMERS MADE PERMANENT.
Subsection (c) of section 933 of the Taxpayer Relief Act of 1997 is amended by striking ", and before January 1, 2001".
SEC. 2012. PRODUCTION FLEXIBILITY CONTRACT PAYMENTS.
(a) IN GENERAL.--The options under paragraphs (2) and (3) of section 112(d) of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7212(d)(2) and (3)), as in effect on the date of the enactment of this Act, shall be disregarded in determining the taxable year for which any payment under a production flexibility contract under subtitle B of title I of such Act (as so in effect) is properly includible in gross income for purposes of the Internal Revenue Code of 1986.
(b) EFFECTIVE DATE.--Subsection (a) shall apply to taxable years ending after December 31, 1995.
SEC. 2013. 5-YEAR NET OPERATING LOSS CARRYBACK FOR FARMING LOSSES.
(a) IN GENERAL.--Paragraph (1) of section 172(b) (relating to net operating loss deduction) is amended by adding at the end the following new subparagraph:
"(i) RULES RELATING TO FARMING LOSSES.--For purposes of this section--
"(1) IN GENERAL.--The term 'farming loss' means the lesser of--
"(A) the amount which would be the net operating loss for the taxable year if only income and deductions attributable to farming businesses (as defined in section 263A(e)(4)) are taken into account, or
"(B) the amount of the net operating loss for such taxable year.
"(2) COORDINATION WITH SUBSECTION (b)(2).--For purposes of applying subsection (b)(2), a farming loss for any taxable year shall be treated in a manner similar to the manner in which a specified liability loss is treated.
"(3) ELECTION.--Any taxpayer entitled to a 5-year carryback under subsection (b)(1)(G) from any loss year may elect to have the carryback period with respect to such loss year determined without regard to subsection (b)(1)(G). Such election shall be made in such manner as may be prescribed by the Secretary and shall be made by the due date (including extensions of time) for filing the taxpayer's return for the taxable year of the net operating loss. Such election, once made for any taxable year, shall be irrevocable for such taxable year.".
(c) COORDINATION WITH FARM DISASTER LOSSES.--Clause (ii) of section 172(b)(1)(F) is amended by adding at the end the following flush sentence:
SEC. 2021. INCREASE IN VOLUME CAP ON PRIVATE ACTIVITY BONDS.
(a) IN GENERAL.--Subsection (d) of section 146 (relating to volume cap) is amended by striking paragraphs (1) and (2) and inserting the following new paragraphs:
"(1) IN GENERAL.--The State ceiling applicable to any State for any calendar year shall be the greater of--
"(A) an amount equal to the per capita limit for such year multiplied by the State population, or
"(B) the aggregate limit for such year.
Subparagraph (B) shall not apply to any possession of the United States.
"(2) PER CAPITA LIMIT; AGGREGATE LIMIT.--For purposes of paragraph (1), the per capita limit, and the aggregate limit, for any calendar year shall be determined in accordance with the following table:
"Calendar Year Limit Aggregate Limit
1999 through 2002 $ 50 $ 150,000,000
2003 55 165,000,000
2004 60 180,000,000
2005 65 195,000.000
2006 70 210,000,000
2007 and thereafter 75 225,000,000."
SEC. 2022. DEPRECIATION STUDY.
The Secretary of the Treasury (or the Secretary's delegate)--
(2) not later than March 31, 2000, shall submit the results of such study, together with recommendations for determining such periods and methods in a more rational manner, to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.
(a) IN GENERAL.--Notwithstanding section 218 of the Social Security Act, any agreement with a State (or any modification thereof) entered into pursuant to such section may, at the option of such State, be modified at any time on or after January 1, 1999, and on or before March 31, 1999, so as to exclude service performed in the employ of a school, college, or university if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university.
(b) EFFECTIVE DATE OF MODIFICATION.--Any modification of an agreement pursuant to subsection (a) shall be effective with respect to services performed after June 30, 2000.
(c) IRREVOCABILITY OF MODIFICATION.--If any modification of an agreement pursuant to subsection (a) terminates coverage with respect to service performed in the employ of a school, college, or university, by a student who is enrolled and regularly attending classes at such school, college, or university, the Commissioner of Social Security and the State may not thereafter modify such agreement so as to again make the agreement applicable to such service performed in the employ of such school, college, or university.
SEC. 3001. TREATMENT OF CERTAIN DEDUCTIBLE LIQUIDATING DISTRIBUTIONS OF REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS.
(a) IN GENERAL.--Section 332 (relating to complete liquidations of subsidiaries) is amended by adding at the end the following new subsection:
"(c) DEDUCTIBLE LIQUIDATING DISTRIBUTIONS OF REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS.--If a corporation receives a distribution from a regulated investment company or a real estate investment trust which is considered under subsection (b) as being in complete liquidation of such company or trust, then, notwithstanding any other provision of this chapter, such corporation shall recognize and treat as a dividend from such company or trust an amount equal to the deduction for dividends paid allowable to such company or trust by reason of such distribution.".
(b) CONFORMING AMENDMENTS.--
(1) The material preceding paragraph (1) of section 332(b) is amended by striking "subsection (a)" and inserting "this section".
(2) Paragraph (1) of section 334(b) is amended by striking "section 332(a)" and inserting "section 332".
(c) EFFECTIVE DATE.--The amendments made by this section shall apply to distributions after May 21, 1998.
(d) ASSUMPTIONS.--In making the estimate required for this Act by section 252(d)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, that part of the estimate that measures the change in receipts resulting from the amendments made by this section shall be based on the economic and technical assumptions underlying the supplemental summary of the budget for fiscal year 1999, submitted on May 26, 1998, pursuant to section 1106 of title 31, United States Code, notwithstanding section 252(d)(2)(B). All other parts of such estimate required by such section 252(d)(2) shall be made pursuant to the requirements of such section 252(d)(2)(B).
SEC. 3002. INCLUSION OF ROTAVIRUS GASTROENTERITIS AS A TAXABLE VACCINE.
(a) IN GENERAL.--Paragraph (1) of section 4132(a) (defining taxable vaccine) is amended by adding at the end the following new subparagraph:
(1) SALES.--The amendment made by this section shall apply to sales after the date of the enactment of this Act.
(2) DELIVERIES.--For purposes of paragraph (1), in the case of sales on or before the date of the enactment of this Act for which delivery is made after such date, the delivery date shall be considered the sale date.
(a) TIN DEEMED INCORRECT IF INFORMATION ON RETURN DIFFERS WITH AGENCY RECORDS.--Paragraph (2) of section 6213(g) (defining mathematical or clerical error) is amended by adding at the end the following flush sentence:
"A taxpayer shall be treated as having omitted a correct TIN for purposes of the preceding sentence if information provided by the taxpayer on the return with respect to the individual whose TIN was provided differs from the information the Secretary obtains from the person issuing the TIN.".
(b) EXPANSION OF MATHEMATICAL ERROR PROCEDURES TO CASES WHERE TIN ESTABLISHES INDIVIDUAL NOT ELIGIBLE FOR TAX CREDIT.--Paragraph (2) of section 6213(g) is amended by striking "and" at the end of subparagraph (J), by striking the period at the end of the subparagraph (K) and inserting ", and", and by inserting after subparagraph (K) the following new subparagraph:
"(i) such TIN is of an individual whose age affects the amount of the credit under such section, and
"(ii) the computation of the credit on the return reflects the treatment of such individual as being of an age different from the individual's age based on such TIN.".
SEC. 3004. CLARIFICATION OF DEFINITION OF SPECIFIED LIABILITY LOSS.
(a) IN GENERAL.--Subparagraph (B) of section 172(f)(1) (defining specified liability loss) is amended to read as follows:
"(II) the decommissioning of a nuclear power plant (or any unit thereof),
"(III) the dismantlement of a drilling platform,
"(IV) the remediation of environmental contamination, or
"(V) a payment under any workers compensation act (within the meaning of section 461(h)(2)(C)(i)).
"(ii) A liability shall be taken into account under this subparagraph only if--
"(I) the act (or failure to act) giving rise to such liability occurs at least 3 years before the beginning of the taxable year, and
"(II) the taxpayer used an accrual method of accounting throughout the period or periods during which such act (or failure to act) occurred.".
SEC. 4001. DEFINITIONS; COORDINATION WITH OTHER TITLES.
(a) DEFINITIONS.--For purposes of this title--
(1) 1986 CODE.--The term "1986 Code" means the Internal Revenue Code of 1986.
(2) 1998 ACT.--The term "1998 Act" means the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206).
(3) 1997 ACT.--The term "1997 Act" means the Taxpayer Relief Act of 1997 (Public Law 105-34).
(b) COORDINATION WITH OTHER TITLES.--For purposes of applying the amendments made by any title of this division other than this title, the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles.
SEC. 4002. AMENDMENTS RELATED TO INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998.
(a) AMENDMENT RELATED TO SECTION 1101 OF 1998 ACT.--Paragraph (5) of section 6103(h) of the 1986 Code, as added by section 1101(b) of the 1998 Act, is redesignated as paragraph (6).
(b) AMENDMENT RELATED TO SECTION 3001 OF 1998 ACT.--Paragraph (2) of section 7491(a) of the 1986 Code is amended by adding at the end the following flush sentence:
"Subparagraph (C) shall not apply to any qualified revocable trust (as defined in section 645(b)(1)) with respect to liability for tax for any taxable year ending after the date of the decedent's death and before the applicable date (as defined in section 645(b)(2)).".
(c) AMENDMENTS RELATED TO SECTION 3201 OF 1998 ACT.--
(1) Section 7421(a) of the 1986 Code is amended by striking "6015(d)" and inserting "6015(e)".
(2) Subparagraph (A) of section 6015(e)(3) is amended by striking "of this section" and inserting "of subsection (b) or (f)".
(d) AMENDMENT RELATED TO SECTION 3301 OF 1998 ACT.--Paragraph (2) of section 3301(c) of the 1998 Act is amended by striking "The amendments" and inserting "Subject to any applicable statute of limitation not having expired with regard to either a tax underpayment or a tax overpayment, the amendments".
(e) AMENDMENT RELATED TO SECTION 3401 OF 1998 ACT.--Section 3401(c) of the 1998 Act is amended--
(1) in paragraph (1), by striking "7443(b)" and inserting "7443A(b)"; and
(2) in paragraph (2), by striking "7443(c)" and inserting "7443A(c)".
(f) AMENDMENT RELATED TO SECTION 3433 OF 1998 ACT.--Section 7421(a) of the 1986 Code is amended by inserting "6331(i)," after "6246(b),".
(g) AMENDMENT RELATED TO SECTION 3467 OF 1998 ACT.--The subsection (d) of section 6159 of the 1986 Code relating to cross reference is redesignated as subsection (e).
(h) AMENDMENT RELATED TO SECTION 3708 OF 1998 ACT.--Subparagraph (A) of section 6103(p)(3) of the 1986 Code is amended by inserting "(f)(5)," after "(c), (e),".
(i) AMENDMENTS RELATED TO SECTION 5001 OF 1998 ACT.--
(1) Subparagraph (B) of section 1(h)(13) of the 1986 Code is amended by striking "paragraph (7)(A)" and inserting "paragraph (7)(A)(i)".
(2)(A) Subparagraphs (A)(i)(II), (A)(ii)(II), and (B)(ii) of section 1(h)(13) of the 1986 Code shall not apply to any distribution after December 31, 1997, by a regulated investment company or a real estate investment trust with respect to--
(ii) amounts properly taken into account by such company or trust by reason of holding (directly or indirectly) an interest in another such company or trust to the extent that such subparagraphs did not apply to such other company or trust with respect to such amounts.
(B) Subparagraph (A) shall not apply to any distribution which is treated under section 852(b)(7) or 857(b)(8) of the 1986 Code as received on December 31, 1997.
(C) For purposes of subparagraph (A), any amount which is includible in gross income of its shareholders under section 852(b)(3)(D) or 857(b)(3)(D) of the 1986 Code after December 31, 1997, shall be treated as distributed after such date.
(D)(i) For purposes of subparagraph (A), in the case of a qualified partnership with respect to which a regulated investment company meets the holding requirement of clause (iii)--
(II) such company's distributive share of such gains and losses (as so determined) shall be treated as recognized directly by such company.
The preceding sentence shall apply only if the qualified partnership provides the company with written documentation of such distributive share as so determined.
(ii) For purposes of clause (i), the term "qualified partnership" means, with respect to a regulated investment company, any partnership if--
(I) the partnership is an investment company registered under the Investment Company Act of 1940,
(II) the regulated investment company is permitted to invest in such partnership by reason of section 12(d)(1)(E) of such Act or an exemptive order of the Securities and Exchange Commission under such section, and
(III) the regulated investment company and the partnership have the same taxable year.
(iii) A regulated investment company meets the holding requirement of this clause with respect to a qualified partnership if (as of January 1, 1998)--
(I) the value of the interests of the regulated investment company in such partnership is 35 percent or more of the value of such company's total assets, or
(II) the value of the interests of the regulated investment company in such partnership and all other qualified partnerships is 90 percent or more of the value of such company's total assets.
"(D) CHARITABLE REMAINDER TRUSTS.--Subparagraphs (A) and (B)(ii) shall not apply to any capital gain distribution made by a trust described in section 664."
(k) EFFECTIVE DATE.--The amendments made by this section shall take effect as if included in the provisions of the 1998 Act to which they relate.
SEC. 4003. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997.
(a) AMENDMENTS RELATED TO SECTION 202 OF 1997 ACT.--
(1) Paragraph (2) of section 163(h) of the 1986 Code is amended by striking "and" at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting ", and", and by adding at the end the following new subparagraph:
"(F) any interest allowable as a deduction under section 221 (relating to interest on educational loans)."
(2)(A) Subparagraph (C) of section 221(b)(2) of the 1986 Code is amended--
(ii) by inserting "135, 137," after "sections 86," in clause (ii), and
(iii) by striking the last sentence.
(B) Sections 86(b)(2)(A), 135(c)(4)(A), and 219(g)(3)(A)(ii) of the 1986 Code are each amended by inserting "221," after "137,".
(C) Subparagraph (A) of section 137(b)(3) of the 1986 Code is amended by inserting "221," before "911,".
(D) Clause (iii) of section 469(i)(3)(E) of the 1986 Code is amended to read as follows:
"(iii) the amounts allowable as a deduction under sections 219 and 221, and".
(b) PROVISION RELATED TO SECTION 311 OF 1997 ACT.--In the case of any capital gain distribution made after 1997 by a trust to which section 664 of the 1986 Code applies with respect to amounts properly taken into account by such trust during 1997, paragraphs (5)(A)(i)(I), (5)(A)(ii)(I), and (13)(A) of section 1(h) of the 1986 Code (as in effect for taxable years ending on December 31, 1997) shall not apply.
(c) AMENDMENT RELATED TO SECTION 506 OF 1997 ACT.--Section 2001(f)(2) of the 1986 Code is amended by adding at the end the following:
"For purposes of subparagraph (A), the value of an item shall be treated as shown on a return if the item is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the nature of such item.".
(d) AMENDMENTS RELATED TO SECTION 904 OF 1997 ACT.--
(1) Paragraph (1) of section 9510(c) of the 1986 Code is amended to read as follows:
"(1) IN GENERAL.--Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for--
"(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on August 5, 1997) for vaccine-related injury or death with respect to any vaccine--
"(i) which is administered after September 30, 1988, and
"(ii) which is a taxable vaccine (as defined in section 4132(a)(1)) at the time compensation is paid under such subtitle 2, or
"(B) the payment of all expenses of administration (but not in excess of $9,500,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.".
(2) Section 9510(b) of the 1986 Code is amended by adding at the end the following new paragraph:
"(3) LIMITATION ON TRANSFERS TO VACCINE INJURY COMPENSATION TRUST FUND.--No amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to--
"(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and
"(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.".
(1) Section 915(b) of the 1997 Act is amended by inserting "or 1998" after "1997".
(2) Paragraph (2) of section 6404(h) of the 1986 Code is amended by inserting "Robert T. Stafford" before "Disaster".
(f) AMENDMENTS RELATED TO SECTION 1012 OF 1997 ACT.--
(1) Paragraph (2) of section 351(c) of the 1986 Code, as amended by section 6010(c) of the 1998 Act, is amended by inserting ", or the fact that the corporation whose stock was distributed issues additional stock," after "dispose of part or all of the distributed stock".
(2) Clause (ii) of section 368(a)(2)(H) of the 1986 Code, as amended by section 6010(c) of the 1998 Act, is amended by inserting ", or the fact that the corporation whose stock was distributed issues additional stock," after "dispose of part or all of the distributed stock".
(g) PROVISION RELATED TO SECTION 1042 OF 1997 ACT.--Rules similar to the rules of section 1.1502-75(d)(5) of the Treasury Regulations shall apply with respect to any organization described in section 1042(b) of the 1997 Act.
(h) AMENDMENT RELATED TO SECTION 1082 OF 1997 ACT.--Subparagraph (F) of section 172(b)(1) of the 1986 Code is amended by adding at the end the following new clause:
"If the amount described in subparagraph (A) with respect to any policy or contract does not reasonably approximate its actual value, the amount taken into account under subparagraph (A) shall be the greater of the amount of the insurance company liability or the insurance company reserve with respect to such policy or contract (as determined for purposes of the annual statement approved by the National Association of Insurance Commissioners) or shall be such other amount as is determined by the Secretary."
(j) AMENDMENT RELATED TO SECTION 1175 OF 1997 ACT.--Subparagraph (C) of section 954(e)(2) of the 1986 Code is amended by striking "subsection (h)(8)" and inserting "subsection (h)(9)".
(k) AMENDMENT RELATED TO SECTION 1205 OF 1997 ACT.--Paragraph (2) of section 6311(d) of the 1986 Code is amended by striking "under such contracts" in the last sentence and inserting "under any such contract for the use of credit, debit, or charge cards for the payment of taxes imposed by subtitle A".
(l) EFFECTIVE DATE.--The amendments made by this section shall take effect as if included in the provisions of the 1997 Act to which they relate.
SEC. 4004. AMENDMENTS RELATED TO TAX REFORM ACT OF 1984.
(a) IN GENERAL.--Subparagraph (C) of section 172(d)(4) of the 1986 Code is amended to read as follows:
(1) Paragraph (3) of section 67(b) of the 1986 Code is amended by striking "for losses described in subsection (c)(3) or (d) of section 165" and inserting "for casualty or theft losses described in paragraph (2) or (3) of section 165(c) or for losses described in section 165(d)".
(2) Paragraph (3) of section 68(c) of the 1986 Code is amended by striking "for losses described in subsection (c)(3) or (d) of section 165" and inserting "for casualty or theft losses described in paragraph (2) or (3) of section 165(c) or for losses described in section 165(d)".
(3) Paragraph (1) of section 873(b) is amended to read as follows:
"(1) LOSSES.--The deduction allowed by section 165 for casualty or theft losses described in paragraph (2) or (3) of section 165(c), but only if the loss is of property located within the United States."
(c) EFFECTIVE DATES.--
(1) The amendments made by subsections (a) and (b)(3) shall apply to taxable years beginning after December 31, 1983.
(2) The amendment made by subsection (b)(1) shall apply to taxable years beginning after December 31, 1986.
(3) The amendment made by subsection (b)(2) shall apply to taxable years beginning after December 31, 1990.
(a) INAPPLICABILITY OF ASSIGNMENT PROHIBITION.--Section 207 of the Social Security Act (42 U.S.C. 407) is amended by adding at the end the following new subsection:
"(c) Nothing in this section shall be construed to prohibit withholding taxes from any benefit under this title, if such withholding is done pursuant to a request made in accordance with section 3402(p)(1) of the Internal Revenue Code of 1986 by the person entitled to such benefit or such person's representative payee.".
(b) PROPER ALLOCATION OF COSTS OF WITHHOLDING BETWEEN THE TRUST FUNDS AND THE GENERAL FUND.--Section 201(g) of such Act (42 U.S.C. 401(g)) is amended--
(1) by inserting before the period in paragraph (1)(A)(ii) the following: "and the functions of the Social Security Administration in connection with the withholding of taxes from benefits, as described in section 207(c), pursuant to requests by persons entitled to such benefits or such persons' representative payee";
(2) by inserting before the period at the end of paragraph (1)(A) the following: "and the functions of the Social Security Administration in connection with the withholding of taxes from benefits, as described in section 207(c), pursuant to requests by persons entitled to such benefits or such persons' representative payee";
(3) in paragraph (1)(B)(i)(I), by striking "subparagraph (A))," and inserting "subparagraph (A)) and the functions of the Social Security Administration in connection with the withholding of taxes from benefits, as described in section 207(c), pursuant to requests by persons entitled to such benefits or such persons' representative payee,";
(4) in paragraph (1)(C)(iii), by inserting before the period the following: "and the functions of the Social Security Administration in connection with the withholding of taxes from benefits, as described in section 207(c), pursuant to requests by persons entitled to such benefits or such persons' representative payee";
(5) in paragraph (1)(D), by inserting after "section 232" the following: "and the functions of the Social Security Administration in connection with the withholding of taxes from benefits as described in section 207(c)"; and
(6) in paragraph (4), by inserting after the first sentence the following: "The Board of Trustees of such Trust Funds shall prescribe the method of determining the costs which should be borne by the general fund in the Treasury of carrying out the functions of the Social Security Administration in connection with the withholding of taxes from benefits, as described in section 207(c), pursuant to requests by persons entitled to such benefits or such persons' representative payee.".
(c) EFFECTIVE DATE.--The amendments made by subsection (b) shall apply to benefits paid on or after the first day of the second month beginning after the month in which this Act is enacted.
SEC. 4006. OTHER AMENDMENTS.
(a) AMENDMENTS RELATED TO SECTION 6103 OF 1986 CODE.--
(1) Subsection (j) of section 6103 of the 1986 Code is amended by adding at the end the following new paragraph:
"(5) DEPARTMENT OF AGRICULTURE.--Upon request in writing by the Secretary of Agriculture, the Secretary shall furnish such returns, or return information reflected thereon, as the Secretary may prescribe by regulation to officers and employees of the Department of Agriculture whose official duties require access to such returns or information for the purpose of, but only to the extent necessary in, structuring, preparing, and conducting the census of agriculture pursuant to the Census of Agriculture Act of 1997 (Public Law 105-113).".
(2) Paragraph (4) of section 6103(p) of the 1986 Code is amended by striking "(j)(1), or (2)" in the material preceding subparagraph (A) and in subparagraph (F) and inserting "(j)(1), (2), or (5)".
(3) The amendments made by this subsection shall apply to requests made on or after the date of the enactment of this Act.
(b) AMENDMENT RELATED TO SECTION 9004 OF TRANSPORTATION EQUITY ACT FOR THE 21ST CENTURY.--
(1) Paragraph (2) of section 9503(f) of the 1986 Code is amended to read as follows:
"(2) notwithstanding section 9602(b), obligations held by such Fund after September 30, 1998, shall be obligations of the United States which are not interest-bearing."
(2) The amendment made by paragraph (1) shall take effect on October 1, 1998.
(c) CLERICAL AMENDMENTS.--
(1) Clause (i) of section 51(d)(6)(B) of the 1986 Code is amended by striking "rehabilitation plan" and inserting "plan for employment". The reference to "plan for employment" in such clause shall be treated as including a reference to the rehabilitation plan referred to in such clause as in effect before the amendment made by the preceding sentence.
(2) Paragraph (3) of section 56(a) of the 1986 Code is amended by striking "section 460(b)(2)" and inserting "section 460(b)(1)" and by striking "section 460(b)(4)" and inserting "section 460(b)(3)".
(3) Paragraph (10) of section 2031(c) of the 1986 Code is amended by striking "section 2033A(e)(3)" and inserting "section 2057(e)(3)".
(4) Subparagraphs (C) and (D) of section 6693(a)(2) of the 1986 Code are each amended by striking "Section" and inserting "section".
SEC. 5301. TAX TREATMENT OF CASH OPTION FOR QUALIFIED PRIZES.
(a) IN GENERAL.--Section 451 (relating to taxable year for which items of gross income included) is amended by adding at the end the following new subsection:
"(h) SPECIAL RULE FOR CASH OPTIONS FOR RECEIPT OF QUALIFIED PRIZES.--
"(1) IN GENERAL.--For purposes of this title, in the case of an individual on the cash receipts and disbursements method of accounting, a qualified prize option shall be disregarded in determining the taxable year for which any portion of the qualified prize is properly includible in gross income of the taxpayer.
"(2) QUALIFIED PRIZE OPTION; QUALIFIED PRIZE.--For purposes of this subsection--
"(A) IN GENERAL.--The term 'qualified prize option' means an option which--
"(i) entitles an individual to receive a single cash payment in lieu of receiving a qualified prize (or remaining portion thereof), and
"(ii) is exercisable not later than 60 days after such individual becomes entitled to the qualified prize.
"(B) QUALIFIED PRIZE.--The term 'qualified prize' means any prize or award which--
"(i) is awarded as a part of a contest, lottery, jackpot, game, or other similar arrangement,
"(ii) does not relate to any past services performed by the recipient and does not require the recipient to perform any substantial future service, and
"(iii) is payable over a period of at least 10 years.
(b) EFFECTIVE DATE.--
(1) IN GENERAL.--The amendment made by this section shall apply to any prize to which a person first becomes entitled after the date of enactment of this Act.
(2) TRANSITION RULE.--The amendment made by this section shall apply to any prize to which a person first becomes entitled on or before the date of enactment of this Act, except that in determining whether an option is a qualified prize option as defined in section 451(h)(2)(A) of the Internal Revenue Code of 1986 (as added by such amendment)--
(A) clause (ii) of such section 451(h)(2)(A) shall not apply, and
(B) such option shall be treated as a qualified prize option if it is exercisable only during all or part of the 18-month period beginning on July 1, 1999.
Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the Joint Explanatory Statement of the Committee of Conference accompanying Conference Report No. 105-217, legislation in section 103 of Division A and in divisions C through J of this Act that would have been estimated by the Office of Management and Budget as changing direct spending or receipts under section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985 were it included in an Act other than an appropriation Act shall be treated as direct spending or receipts legislation, as appropriate, under section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985.
This Act may be cited as the "Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999".
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