1. (2) SPECIAL RULE FOR APPLICATION OF POOLED FINANCING BOND RULES.—Section 149(f)(6) of such Code is amended by adding at the end the following new subparagraph:

1. (3) CONFORMING AMENDMENT.—Section 146(g) of such Code is amended by striking “Paragraphs (4) and (5)” in the last sentence and inserting “Paragraphs (5) and (6)”.
   1. (b) Exemption from alternative minimum tax.—Section 57(a)(5)(C) of such Code is amended by redesignating clauses (iv), (v), and (vi) as clauses (v), (vi), and (vii), respectively, and by inserting after clause (iii) the following new clause:

Effective date.—(c) Effective dates.—The amendments made by this section shall apply to obligations issued after the date of the enactment of this Act.

1. (2) SPECIAL RULE FOR APPLICATION OF POOLED FINANCING BOND RULES.—Section 149(f)(6) of such Code is amended by adding at the end the following new subparagraph:

1. (3) CONFORMING AMENDMENT.—Section 146(g) of such Code is amended by striking “Paragraphs (4) and (5)” in the last sentence and inserting “Paragraphs (5) and (6)”.
   1. (b) Exemption from alternative minimum tax.—Section 57(a)(5)(C) of such Code is amended by redesignating clauses (iv), (v), and (vi) as clauses (v), (vi), and (vii), respectively, and by inserting after clause (iii) the following new clause:

Effective date.—(c) Effective dates.—The amendments made by this section shall apply to obligations issued after the date of the enactment of this Act.