Definitions

In this title: (1) Agreement The term Agreement means the tax agreement authorized by section 203(a). (2) Appropriate congressional committees The term appropriate congressional committees means— (A) the Committee on Foreign Relations and the Committee on Finance of the Senate; and (B) the Committee on Ways and Means of the House of Representatives. (3) Approval legislation The term approval legislation means legislation that approves the Agreement. (4) Implementing legislation The term implementing legislation means legislation that makes any changes to the Internal Revenue Code of 1986 necessary to implement the Agreement.