102 STAT. 3372

PUBLIC LAW 100-647—NOV. 10,1988

(A)	by  striking  out   "Lakeland   marbel   Arcade"   in
subparagraph (K) and inserting in lieu thereof "Marble
Arcade office building",
 (B)	by striking out "and" at the end of subparagraph (Y),
and
 (C)	by striking out subparagraph (Z) and inserting in lieu
thereof the following:
State listing.	"(Z)   the   Bigelow-Hartford   Carpet   Mill   in   Enfield,
Connecticut,
"(AA) properties abutting 125th street in New York
County from 7th Avenue west to Morningside and the pier
area on the Hudson River at the end of such 125th Street,
"(BB) the City of Los Angeles Central Library project
pursuant to an agreement dated December 28,1983,
"(CO the Warehouse Row project in Chattanooga, Ten-
nessee,
"(DD) any project described in section 204(a)(l)(F) of this
Act,
"(EE) the Wood Street Commons project in Pittsburgh,
Pennsylvania,
"(FF) any project described in section 803(d)(6) of this Act,
"(GG) Union Station, Indianapolis, Indiana,
"(HH) the Mattress Factory project in Pittsburgh, Penn-
sylvania,
"(II) Union Station in Providence, Rhode Island,
"(JJ) South Pack Plaza, Asheville, North Carolina,
"(KK) Old Louisville Trust Project, Louisville, Kentucky,
"(LL) Stewarts Rehabilitation Project, Louisville, Ken-
tucky,
"(MM) Bernheim Officenter, Louisville, Kentucky,
"(NN) Springville Mill Project, Rockville, Connecticut,
and
"(OO) the D.J. Stewart Company Building, State and
Main Streets, Rockford, Illinois."
26 USC 46 note,	(4) Subsection (d) of section 251 of the Reform Act is amended
by striking out paragraph (6) and inserting in lieu thereof the
following:
"(6) expensing of rehabilitation expenses for the
frankford arsenal.—In the case of any expenditures paid or
incurred in connection with improvements (including repairs
and maintenance) of the Frankford Arsenal pursuant to a
contract and partnership agreement during the 8-year period
specified in the contract or agreement, all such expenditures to
be made during the period 1986 through and including 1993
shall—
"(A) be treated as made (and allowable as a deduction)
during 1986,
"(B) be treated as qualified rehabilitation expenditures
made during 1986, and
"(C) be allocated in accordance with the partnership
agreement regardless of when the interest in the partner-
ship was acquired, except that—
"(i) if the taxpayer is not the original holder of such
interest, no person (other than the taxpayer) had
claimed any benefits by reason of this paragraph,