action to recover property seized by the Internal Revenue Service pursuant to section 5317(c)(2) of title 31, United States Code, by reason of a claimed violation of section 5324 of such title. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting before the item relating to section 140 the following new item: Sec. 139G. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction. . (c) Effective date The amendments made by this section shall apply to interest received on or after the date of the enactment of this Act.