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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 417 (e) TABLE OF CONTENTS.— CHAPTER 1—REVENUE PROVISIONS Sec. 13001. Short title; etc. Subchapter A—Training and Investment Incentives PART I—PROVISIONS RELATING TO EDUCATION AND TRAINING Sec. 13101. Employer-provided educational assistance. Sec. 13102. Targeted jobs credit. PART II—INVESTMENT INCENTIVES SUBPART A—RESEARCH AND CLINICAL TESTING CREDITS Sec. 13111. Extension of research and clinical testing credits. Sec. 13112. Modification of fixed base percentage for startup companies. SUBPART B—CAPITAL GAIN PROVISIONS Sec. 13113. 50-percent exclusion for gain fix>m certain small business stock. Sec. 13114. Rollover of gain from sale of publicly traded securities into specialized small business investment compames. SUBPART C—^MODIFICATION TO MINIMUM TAX DEPRECIATION RULES Sec. 13115. Modification to minimum tax depreciation rules. SUBPART D—INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES Sec. 13116. Increase in expense treatment for small businesses. SUBPART E—TAX EXEMPT BONDS Sec. 13121. High-speed intercity rail facility bonds exempt fi:t)m State volume cap. Sec. 13122. Permanent extension of qualified small issue bonds. PART III—EXPANSION AND SIMPUFICATION OF EARNED INCOME TAX CREDIT Sec. 13131. Expansion and simplification of earned income tax credit. PART IV—INCENTIVES FOR INVESTMENT IN REAL ESTATE SUBPART A—EXTENSION OF QUALIFIED MORTGAGE BONDS AND LOW-INCOME HOUSING CREDIT Sec. 13141. Permanent extension of qualified mortgage bonds. Sec. 13142. Low-income housing cremt. SUBPART B—PASSIVE LOSS RULES Sec. 13143. Application of passive loss rules to rental real estate activities. SUBPART C—PROVISIONS RELATING TO REAL ESTATE INVESTMENTS BY PENSION FUNDS Sec. 13144. Real estate property acquired by a qualified organization. Sec. 13145. Repeal of special treatment of publicly treated partnerships. Sec. 13146. Title-holding companies permitted to receive small amounts of unre- lated business taxable income. Sec. 13147. Exclusion fi«m unrelated business tax of gains fi:t>m certain property. Sec. 13148. Exclusion frotn unrelated business tax of certain fees and option pre- miums. Sec. 13149. Treatment of pension fimd investments in real estate investment trusts. SUBPART D—DISCHARGE OF INDEBTEDNESS Sec. 13150. Exclusion firom gross income for income firom discharge of qualified real property business indebtedness. SUBPART E—INCREASE IN RECOVERY PERIOD FOR NONRESIDENTIAL REAL PROPERTY Sec. 13151. Increase in recovery period for nonresidential real property. PART V—LUXURY TAX Sec. 13161. Repeal of luxury excise taxes other than on passenger vehicles. Sec. 13162. Exemption fix>m luxury excise tax for certain eauipment installed on passenger vehicles for use by disabled individuals. Sec. 13163. Tax on diesel fuel used in noncommercial boats. PART VI—OTHER CHANGES Sec. 13171. Alternative minimum tax treatment of contributions of appreciated property.