Sec. 10. Amendments relating to Energy Improvement and Extension Act of 2008
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108 Subparagraph
(E)of section 45K(g)(2) is amended to read as follows: 45 No credit shall be allowed with respect to any coke or coke gas which is produced using steel industry fuel (as defined in section 45(c)(7)) as feedstock if a credit is allowed to any taxpayer under section 45 with respect to the production of such steel industry fuel. . 113 Paragraph
(1)of section 113(b) of the Energy Improvement and Extension Act of 2008 is amended by adding at the end the following new subparagraph: The term Trust Fund means the Black Lung Disability Trust Fund established under section 9501 of the Internal Revenue Code of 1986. . 306 Clause
(ii)of section 168(i)(18)(A) is amended by striking 10 years and inserting 16 years . Clause
(ii)of section 168(i)(19)(A) is amended by striking 10 years and inserting 16 years . 308 Clause
(i)of section 168(m)(2)(B) is amended by striking section 168(k) and inserting subsection
(k)(determined without regard to paragraph
(4)thereof) . 402 Subparagraph
(A)of section 907(f)(4) is amended by striking this subsection shall be applied and all that follows through the period at the end and inserting the following: this subsection, as in effect on the day before the date of the enactment of the Energy Improvement and Extension Act of 2008, shall apply to unused oil and gas extraction taxes carried from such unused credit year to a taxable year beginning after December 31, 2008. . 403 Subsection
(c)of section 1012 is amended— by striking in the heading for paragraph
(2)and inserting funds , regulated investment companies by striking in the heading for paragraph (2)(B), and fund by striking fund each place it appears in paragraph
(2)and inserting regulated investment company . Paragraph
(1)of section 1012(d) is amended— by striking December 31, 2010 and inserting December 31, 2011 , and by striking an open-end fund and inserting a regulated investment company . Paragraph
(3)of section 1012(d) is amended to read as follows: Rules similar to the rules of subsection (c)(2) shall apply for purposes of this subsection. Notwithstanding paragraph (1), in the case of an election under rules similar to the rules of subsection (c)(2)(B) with respect to stock held in connection with a dividend reinvestment plan, the average basis method is permissible with respect to all such stock without regard to the date of the acquisition of such stock. . Subsection
(g)of section 6045 is amended by adding at the end the following new paragraph: For purposes of this subsection, stock acquired before January 1, 2012, in connection with a dividend reinvestment plan shall be treated as stock described in clause
(ii)of paragraph (3)(C) (unless the broker with respect to such stock elects not to have this paragraph apply with respect to such stock). . 108 Paragraph
(2)of section 45(b) is amended by striking $3 amount and inserting $2 amount . 306 Paragraph
(5)of section 168(b) is amended by striking (2)(C) and inserting (2)(D) . The amendments made by this section shall take effect as if included in the provisions of the Energy Improvement and Extension Act of 2008 to which they relate.