Contributing-building standard for certain qualified conservation contributions and certified historic structures

(a) Amendment to section 170(h)(4)(c) Section 170(h)(4)(C) is amended— (1) in clause (ii), by striking and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district and inserting and is a contributing building; and (2) by inserting after clause (ii) the following flush language: For purposes of clause (ii), the term contributing building means any building that— (I) is identified as contributing in the National Register nomination for the district, any amendment thereto, or the official map, inventory, or other district documentation on file with, or approved or accepted by, the Secretary of the Interior, or. (b) Conforming amendment to section 47(c)(3)(a) Section 47(c)(3)(A) is amended— (1) in clause (ii), by striking and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district and inserting and is a contributing building; and (2) by inserting after clause (ii) the following flush language: For purposes of clause (ii), the term contributing building means any building that— (I) is identified as contributing in the National Register nomination for the district, any amendment thereto, or the official map, inventory, or other district documentation on file with, or approved or accepted by, the Secretary of the Interior, or (II) is certified by the Secretary of the Interior to the Secretary as contributing to the historic significance of the district.. (c) Conforming amendment to section 47(c)(3)(b)(ii)(i) Section 47(c)(3)(B)(ii)(I) is amended by striking buildings of historic significance to the district and inserting contributing buildings in the district. (d) Effective dates (1) Section 170 amendment The amendments made by subsection (a) shall apply to contributions made in taxable years ending before, on, or after the date of enactment, but only with respect to— (A) any taxable year for which the period for assessment under section 6501 has not expired as of such date; (B) any taxable year for which a claim for credit or refund may be filed under section 6511 as of such date; (C) any taxable year to which a deduction attributable to such contribution is carried under section 170(d) and for which the period described in subparagraph (A) or (B) remains open; or (D) any administrative or judicial proceeding with respect to such contribution that is pending and not final as of such date. (2) Section 47 conforming amendments The amendments made by subsections (b) and (c) shall apply to taxable years beginning after the date of enactment. (3) No inference No inference shall be drawn with respect to any taxable year or proceeding closed by operation of law.