102 STAT. 3594 PUBLIC LAW 100-647—NOV. 10, 1988

(2) Subparagraph (A) of section 4662(bX10) of the 1986 Code is
amended by striking-* out "a mixture- of and inserting in lieu
thereof "one or more".

(b) AMENDMENTS RELATED TO SECTION 515 OF THE ACT.—

(1) Subparagraph (B) of section 4672(aX2) of the 1986 Code is*
amended by inserting "(or more than 50 percent of the value)"
after "more than 50 percent of the weight .

(2) Paragraph (2) of section 4672(a) of the 1986 Code is
amended by adding at the end thereof the following new sen-
tence:

Imports. "If an importer or exporter of any substance requests that the

Exports. Secretary determine whether such substance be listed as a

taxable substance under paragraph (1) or be removed from such

listing, the Secretary shall make such determination within 180

days after the date the request was filed/'

(3) Paragraph (4) of section 4672(a) of such Code is amended to
read as follows:

"(4) MODIFICATIONS TO LIST.—The Secretary shall add to the
list under paragraph (3) substances which meet either the
weight or value tests of paragraph (2XB) and may remove from
such list only substances which meet neither of such tests."

(c) AMENDMENTS RELATED TO SECTION 516 OF THE ACT.—

(1) Section 59A of the 1986 Code (relating to environmental
tax) is amended by redesignating subsections (c) and (d) as
subsections (d) and (e), respectively, and by inserting after
subsection (b) the following new subsection:

"(c) EXCEPTION FOR RIC's AND REIT's.—The tax imposed by
subsection (a) shall not apply to—

"(1) a regulated investment company to which part I of
subchapter M applies, and

"(2) a real estate investment trust to which part II of sub-
chapter M applies."

(2) Paragraph (1) of section 882(a) of the 1986 Code is amended
by inserting '%9A," after "55,".

(3XA) Subparagraph (B) of section 56(fX2) of the 1986 Code is
amended by adding at the end thereof the following new sen-
tence: "No adjustment shall be made under this Subparagraph
for the tax imposed by section 59A."

(B) Paragraph (2) of section 59A(b) of the 1986 Code is
amended by inserting "(and the last sentence of section
56(fX2XB))" before the period at the end thereof.

(d) AMENDMENTS RELATED TO SECTION 521 OF THE ACT.—

26 use 4041 (1XA) The amendments made by subsections (bX3) and (dX17)

note of section 10502 of the Revenue Act of 1987 shall be treated as if

included in the amendments made by section 521 of the
Superfiind Revenue Act of 1986 except that the last sentence of
paragraphs (2) and (3) of section 4041(d) of the Internal Revenue
Code of 1986 (as amended by such subsection (bX3)) and the
reference to section 4091 of such Code in section 9508(cX2XA) of
such Code (as amended by such subsection (dXD) shall not apply
to sales before April 1,1988.

(B) Paragraph (2) of section 6416(b) of the 1986 Code is
amended by striking out "(or under paragraph (1XA) or (2XA) of
section 4041(a) or under paragraph (1XA) or (2XA) of section
4041(d) or under section 4051)" and inserting in lieu thereof "(or
under subsection (a) or (d) of section 4041 in respect of sales or
under section 4051)".