Sec. 902. Application of executive pay deduction limit
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Subparagraph
(D)of section 162(m)(4) is amended to read as follows: The term applicable employee remuneration shall include any compensation deducted under subsection (q), and such compensation shall not qualify as performance-based compensation under subparagraph (C). . The amendment made by this section shall apply to stock options exercised or granted after the date of the enactment of this Act.