State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 68

SMALL BUSINESS JOB PROTECTION ACT OF 1996, PL 104–188, August 20, 1996,...

“(ii) deduction for amounts which are properly allocable to indebtedness and amortized over the term of such
indebtedness, or”.
(3) CLERICAL AMENDMENT.—The subsection heading for subsection (k) of section 162 is amended by striking
“REDEMPTION” and inserting “REACQUISITION”.
<< 26 USCA § 162 NOTE >>
(4) EFFECTIVE DATE.—
(A) IN GENERAL.—Except as provided in subparagraph (B), the amendments made by this subsection shall apply
to amounts paid or incurred after September 13, 1995, in taxable years ending after such date.
(B) PARAGRAPH (2).—The amendment made by paragraph (2) shall take effect as if included in the amendment
made by section 613 of the Tax Reform Act of 1986.
(q) CLERICAL AMENDMENT TO SECTION 404.—
<< 26 USCA § 404 >>
(1) IN GENERAL.—Paragraph (1) of section 404(j) is amended by striking “(10)” and inserting “(9)”.
<< 26 USCA § 404 NOTE >>
(2) EFFECTIVE DATE.—The amendment made by paragraph (1) shall take effect as if included in the amendments
made by section 713(d)(4)(A) of the Deficit Reduction Act of 1984.
(r) PASSIVE INCOME NOT TO INCLUDE FSC INCOME, ETC.—
<< 26 USCA § 1296 >>
(1) IN GENERAL.—Paragraph (2) of section 1296(b) is amended by striking “or” at the end of subparagraph (B),
by striking the period at the end of subparagraph (C) and inserting “, or”, and by inserting after subparagraph (C) the
following new subparagraph:
“(D) which is foreign trade income of an FSC or export trade income of an export trade corporation (as defined
in section 971).”.
<< 26 USCA § 1296 NOTE >>
(2) EFFECTIVE DATE.—The amendments made by paragraph (1) shall take effect as if included in the amendments
made by section 1235 of the Tax Reform Act of 1986.
<< 26 USCA § 6652 >>
(s) TECHNICAL CORRECTION OF INTERMEDIATE SANCTIONS PROVISIONS.—
(1) Subparagraph (C) of section 6652(c)(1) is amended by striking “$10” and inserting “$20”, and by striking “$5,000”
and inserting “$10,000”.
(2) Subparagraph (D) of section 6652(c)(1) is amended by striking “$10” and inserting “$20”.
(t) MISCELLANEOUS CLERICAL AMENDMENTS.—
<< 26 USCA § 56 >>
(1) Subclause (II) of section 56(g)(4)(C)(ii) is amended by striking “of the subclause” and inserting “of subclause”.
<< 26 USCA § 72 >>
(2) Paragraph (2) of section 72(m) is amended by inserting “and” at the end of subparagraph (A), by striking
subparagraph (B), and by redesignating subparagraph (C) as subparagraph (B).

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<< 26 USCA § 86 >>
(3) Paragraph (2) of section 86(b) is amended by striking “adusted” and inserting “adjusted”.
<< 26 USCA § 112 >>
(4)(A) The heading for section 112 is amended by striking “COMBAT PAY” and inserting “COMBAT ZONE
COMPENSATION”.
<< 26 USCA Ch. 1 >>
(B) The item relating to section 112 in the table of sections for part III of subchapter B of chapter 1 is amended by
striking “combat pay” and inserting “combat zone compensation”.
<< 26 USCA § 3401 >>
(C) Paragraph (1) of section 3401(a) is amended by striking “combat pay” and inserting “combat zone compensation”.
<< 26 USCA § 172 >>
(5) Clause (i) of section 172(h)(3)(B) is amended by striking the comma at the end thereof and inserting a period.
<< 26 USCA § 543 >>
(6) Clause (ii) of section 543(a)(2)(B) is amended by striking “section 563(c)” and inserting “section 563(d)”.
<< 26 USCA § 958 >>
(7) Paragraph (1) of section 958(a) is amended by striking “sections 955(b)(1)(A) and (B), 955(c)(2)(A)(ii), and 960(a)
(1)” and inserting “section 960(a)(1)”.
<< 26 USCA § 642 >>
(8) Subsection (g) of section 642 is amended by striking “under 2621(a)(2)” and inserting “under section 2621(a)(2)”.
<< 26 USCA § 1463 >>
(9) Section 1463 is amended by striking “this subsection” and inserting “this section”.
<< 26 USCA § 3306 >>
(10) Subsection (k) of section 3306 is amended by inserting a period at the end thereof.
<< 26 USCA Ch. 36 >>
(11) The item relating to section 4472 in the table of sections for subchapter B of chapter 36 is amended by striking
“and special rules”.
<< 26 USCA § 5134 >>
(12) Paragraph (3) of section 5134(c) is amended by striking “section 6662(a)” and inserting “section 6665(a)”.
<< 26 USCA § 5206 >>
(13) Paragraph (2) of section 5206(f) is amended by striking “section 5(e)” and inserting “section 105(e)”.

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SMALL BUSINESS JOB PROTECTION ACT OF 1996, PL 104–188, August 20, 1996,...

<< 26 USCA § 6050B >>
(14) Paragraph (1) of section 6050B(c) is amended by striking “section 85(c)” and inserting “section 85(b)”.
<< 26 USCA § 6166 >>
(15) Subsection (k) of section 6166 is amended by striking paragraph (6).
<< 26 USCA § 6214 >>
(16) Subsection (e) of section 6214 is amended to read as follows:
“(e) CROSS REFERENCE.—
“For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section
6512(b)(2).”.
<< 26 USCA § 6043 >>
(17) The section heading for section 6043 is amended by striking the semicolon and inserting a comma.
<< 26 USCA Ch. 61 >>
(18) The item relating to section 6043 in the table of sections for subpart B of part III of subchapter A of chapter 61
is amended by striking the semicolon and inserting a comma.
<< 26 USCA Ch. 68 >>
(19) The table of sections for part I of subchapter A of chapter 68 is amended by striking the item relating to section
6662.
(20)(A) Section 7232 is amended—
<< 26 USCA § 7232 >>
(i) by striking “LUBRICATING OIL,” in the heading, and
(ii) by striking “lubricating oil,” in the text.
<< 26 USCA Ch. 75 >>
(B) The table of sections for part II of subchapter A of chapter 75 is amended by striking “lubricating oil,” in the item
relating to section 7232.
<< 26 USCA § 4980B >>
(21) Paragraph (1) of section 6701(a) of the Omnibus Budget Reconciliation Act of 1989 is amended by striking
“subclause (IV)” and inserting “subclause (V)”.
<< 26 USCA § 4979A >>
(22) Clause (ii) of section 7304(a)(2)(D) of such Act is amended by striking “subsection (c)(2)” and inserting “subsection
(c)”.
<< 26 USCA § 6050H >>
(23) Paragraph (1) of section 7646(b) of such Act is amended by striking “section 6050H(b)(1)” and inserting “section
6050H(b)(2)”.

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SMALL BUSINESS JOB PROTECTION ACT OF 1996, PL 104–188, August 20, 1996,...

<< 26 USCA § 461 >>
(24) Paragraph (10) of section 7721(c) of such Act is amended by striking “section 6662(b)(2)(C)(ii)” and inserting
“section 6661(b)(2)(C)(ii)”.
<< 26 USCA § 954 >>
(25) Subparagraph (A) of section 7811(i)(3) of such Act is amended by inserting “the first place it appears” before
“in clause (i)”.
<< 26 USCA § 381 >>
(26) Paragraph (10) of section 7841(d) of such Act is amended by striking “section 381(a)” and inserting “section
381(c)”.
<< 26 USCA § 401 NOTE >>
(27) Paragraph (2) of section 7861(c) of such Act is amended by inserting “the second place it appears” before “and
inserting”.
<< 26 USCA § 460 >>
(28) Paragraph (1) of section 460(b) is amended by striking “the look-back method of paragraph (3)” and inserting
“the look-back method of paragraph (2)”.
<< 26 USCA § 50 >>
(29) Subparagraph (C) of section 50(a)(2) is amended by striking “subsection (c)(4)” and inserting “subsection (d)(5)”.
<< 26 USCA § 172 >>
(30) Subparagraph (B) of section 172(h)(4) is amended by striking the material following the heading and preceding
clause (i) and inserting “For purposes of subsection (b)(2)—”.
<< 26 USCA § 355 >>
(31) Subparagraph (A) of section 355(d)(7) is amended by inserting “section” before “267(b)”.
<< 26 USCA § 420 >>
(32) Subparagraph (C) of section 420(e)(1) is amended by striking “mean” and inserting “means”.
<< 26 USCA § 537 >>
(33) Paragraph (4) of section 537(b) is amended by striking “section 172(i)” and inserting “section 172(f)”.
<< 26 USCA § 613 >>
(34) Subparagraph (B) of section 613(e)(1) is amended by striking the comma at the end thereof and inserting a period.
<< 26 USCA § 856 >>
(35) Paragraph (4) of section 856(a) is amended by striking “section 582(c)(5)” and inserting “section 582(c)(2)”.

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<< 26 USCA §§ 904, 907 >>
(36) Sections 904(f)(2)(B)(i) and 907(c)(4)(B)(iii) are each amended by inserting “(as in effect on the day before the date
of the enactment of the Revenue Reconciliation Act of 1990)” after “section 172(h)”.
<< 26 USCA § 936 >>
(37) Subsection (b) of section 936 is amended by striking “subparagraphs (D)(ii)(I)” and inserting “subparagraphs
(D)(ii)”.
<< 26 USCA § 2104 >>
(38) Subsection (c) of section 2104 is amended by striking “subparagraph (A), (C), or (D) of section 861(a)(1)” and
inserting “section 861(a)(1)(A)”.
<< 26 USCA § 280A >>
(39) Subparagraph (A) of section 280A(c)(1) is amended to read as follows:
“(A) as the principal place of business for any trade or business of the taxpayer,”.
<< 26 USCA § 6038 >>
(40) Section 6038 is amended by redesignating the subsection relating to cross references as subsection (f).
<< 26 USCA § 6103 >>
(41) Clause (iv) of section 6103(e)(1)(A) is amended by striking all that follows “provisions of” and inserting “section
1(g) or 59(j);”.
<< 26 USCA § 6109 >>
(42) The subsection (f) of section 6109 of the Internal Revenue Code of 1986 which was added by section 2201(d) of
Public Law 101–624 is redesignated as subsection (g).
<< 26 USCA § 7454 >>
(43) Subsection (b) of section 7454 is amended by striking “section 4955(e)(2)” and inserting “section 4955(f)(2)”.
<< 26 USCA § 9507 NOTE >>
(44) Subsection (d) of section 11231 of the Revenue Reconciliation Act of 1990 shall be applied as if “comma” appeared
instead of “period” and as if the paragraph (9) proposed to be added ended with a comma.
<< 26 USCA § 832 >>
(45) Paragraph (1) of section 11303(b) of the Revenue Reconciliation Act of 1990 shall be applied as if “paragraph”
appeared instead of “subparagraph” in the material proposed to be stricken.
<< 26 USCA § 6038 >>
(46) Subsection (f) of section 11701 of the Revenue Reconciliation Act of 1990 is amended by inserting “(relating to
definitions)” after “section 6038(e)”.
<< 26 USCA § 1253 >>

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(47) Subsection (i) of section 11701 of the Revenue Reconciliation Act of 1990 shall be applied as if “subsection”
appeared instead of “section” in the material proposed to be stricken.
<< 26 USCA § 56 >>
(48) Subparagraph (B) of section 11801(c)(2) of the Revenue Reconciliation Act of 1990 shall be applied as if “section
56(g)” appeared instead of “section 59(g)”.
<< 26 USCA § 247 >>
(49) Subparagraph (C) of section 11801(c)(8) of the Revenue Reconciliation Act of 1990 shall be applied as if
“reorganizations” appeared instead of “reorganization” in the material proposed to be stricken.
<< 26 USCA § 1042 >>
(50) Subparagraph (H) of section 11801(c)(9) of the Revenue Reconciliation Act of 1990 shall be applied as if “section
1042(c)(1)(B)” appeared instead of “section 1042(c)(2)(B)”.
<< 26 USCA § 593 >>
(51) Subparagraph (F) of section 11801(c)(12) of the Revenue Reconciliation Act of 1990 shall be applied as if “and
(3)” appeared instead of “and (E)”.
<< 26 USCA § 6302 >>
(52) Subparagraph (A) of section 11801(c)(22) of the Revenue Reconciliation Act of 1990 shall be applied as if
“chapters 21” appeared instead of “chapter 21” in the material proposed to be stricken.
<< 26 USCA § 42 >>
(53) Paragraph (3) of section 11812(b) of the Revenue Reconciliation Act of 1990 shall be applied by not executing
the amendment therein to the heading of section 42(d)(5)(B).
<< 26 USCA § 168 >>
(54) Clause (i) of section 11813(b)(9)(A) of the Revenue Reconciliation Act of 1990 shall be applied as if a comma
appeared after “(3)(A)(ix)” in the material proposed to be stricken.
<< 26 USCA Ch. 1 >>
(55) Subparagraph (F) of section 11813(b)(13) of the Revenue Reconciliation Act of 1990 shall be applied as if “tax”
appeared after “investment” in the material proposed to be stricken.
<< 26 USCA § 1016 >>
(56) Paragraph (19) of section 11813(b) of the Revenue Reconciliation Act of 1990 shall be applied as if “Paragraph
(20) of section 1016(a), as redesignated by section 11801,” appeared instead of “Paragraph (21) of section 1016(a)”.
<< 26 USCA § 4481 >>
(57) Paragraph (5) section 8002(a) of the Surface Transportation Revenue Act of 1991 shall be applied as if “4481(e)”
appeared instead of “4481(c)”.
<< 26 USCA § 7872 >>

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SMALL BUSINESS JOB PROTECTION ACT OF 1996, PL 104–188, August 20, 1996,...

(58) Section 7872 is amended—
(A) by striking “foregone” each place it appears in subsections (a) and (e)(2) and inserting “forgone”, and
(B) by striking “FOREGONE” in the heading for subsection (e) and the heading for paragraph (2) of subsection (e)
and inserting “FORGONE”.
<< 26 USCA § 7611 >>
(59) Paragraph (7) of section 7611(h) is amended by striking “approporiate” and inserting “appropriate”.
<< 26 USCA § 419A >>
(60) The heading of paragraph (3) of section 419A(c) is amended by striking “SEVERENCE” and inserting
“SEVERANCE”.
<< 26 USCA § 807 >>
(61) Clause (ii) of section 807(d)(3)(B) is amended by striking “Commissoners' ” and inserting “Commissioners' ”.
<< 26 USCA § 1274A >>
(62) Subparagraph (B) of section 1274A(c)(1) is amended by striking “instument” and inserting “instrument”.
<< 26 USCA § 724 >>
(63) Subparagraph (B) of section 724(d)(3) by striking “Subparagaph” and inserting “Subparagraph”.
<< 26 USCA § 42 >>
(64) The last sentence of paragraph (2) of section 42(c) is amended by striking “of 1988”.
<< 26 USCA § 9707 >>
(65) Paragraph (1) of section 9707(d) is amended by striking “diligence,” and inserting “diligence”.
<< 26 USCA § 4977 >>
(66) Subsection (c) of section 4977 is amended by striking “section 132(i)(2)” and inserting “section 132(h)”.
<< 26 USCA § 401 >>
(67) The last sentence of section 401(a)(20) is amended by striking “section 211” and inserting “section 521”.
<< 26 USCA § 402 >>
(68) Subparagraph (A) of section 402(g)(3) is amended by striking “subsection (a)(8)” and inserting “subsection (e)(3)”.
<< 26 USCA § 403 >>
(69) The last sentence of section 403(b)(10) is amended by striking “an direct” and inserting “a direct”.
<< 26 USCA § 4973 >>
(70) Subparagraph (A) of section 4973(b)(1) is amended by striking “sections 402(c)” and inserting “section 402(c)”.
<< 26 USCA § 3405 >>

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(71) Paragraph (12) of section 3405(e) is amended by striking “(b)(3)” and inserting “(b)(2)”.
<< 26 USCA § 4973 >>
(72) Paragraph (41) of section 521(b) of the Unemployment Compensation Amendments of 1992 shall be applied as
if “section” appeared instead of “sections” in the material proposed to be stricken.
<< 26 USCA § 691 >>
(73) Paragraph (27) of section 521(b) of the Unemployment Compensation Amendments of 1992 shall be applied as
if “Section 691(c)(5)” appeared instead of “Section 691(c)”.
<< 26 USCA § 860F >>
(74) Paragraph (5) of section 860F(a) is amended by striking “paragraph (1)” and inserting “paragraph (2)”.
<< 26 USCA § 415 >>
(75) Paragraph (1) of section 415(k) is amended by adding “or” at the end of subparagraph (C), by striking
subparagraphs (D) and (E), and by redesignating subparagraph (F) as subparagraph (D).
<< 26 USCA § 404 >>
(76) Paragraph (2) of section 404(a) is amended by striking “(18),”.
<< 26 USCA § 72 >>
(77) Clause (ii) of section 72(p)(4)(A) is amended to read as follows:
“(ii) SPECIAL RULE.—The term ‘qualified employer plan’ shall include any plan which was (or was determined
to be) a qualified employer plan or a government plan.”.
<< 26 USCA § 461 >>
(78) Sections 461(i)(3)(C) and 1274(b)(3)(B)(i) are each amended by striking “section 6662(d)(2)(C)(ii)” and inserting
“section 6662(d)(2)(C)(iii)”.
<< 26 USCA § 164 >>
(79) Subsection (a) of section 164 is amended by striking the paragraphs relating to the generation-skipping tax and
the environmental tax imposed by section 59A and by inserting after paragraph (3) the following new paragraphs:
“(4) The GST tax imposed on income distributions.
“(5) The environmental tax imposed by section 59A.”.
<< 26 USCA § 936 >>
(80) Subclause (I) of section 936(a)(4)(A)(ii) is amended by striking “deprecation” and inserting “depreciation”.
Subtitle H—Other Provisions
SEC. 1801. EXEMPTION FROM DIESEL FUEL DYEING REQUIREMENTS WITH RESPECT TO CERTAIN
STATES.
<< 26 USCA § 4082 >>
(a) IN GENERAL.—Section 4082 (relating to exemptions for diesel fuel) is amended by redesignating subsections (c)
and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection:

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