Sec. 102. Declaratory judgment remedy
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(1)of section 7428(a) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph
(C)and by adding after subparagraph
(D)the following new subparagraph: with respect to whether investments in an entity are program-related investments (as described in section 4944(c)(2)), or .