; and (2) by amending subsection (f) to read as follows: (f) Equitable relief (1) In general Under procedures prescribed by the Secretary, if— (A) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and (B) relief is not available to such individual under subsection (b) or (c), the Secretary may relieve such individual of such liability. (2) Limitation A request for equitable relief under this subsection may be made with respect to any portion of any liability that— (A) has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or (B) has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment. . (b) Effective date The amendments made by this section shall apply to petitions or requests filed or pending on and after the date of the enactment of this Act. 203. Removal of nonpayment period from list of triggering events for returns relating to cancellation of indebtedness (a) In general Subsection (c) of section 6050P is amended by adding at the end the following new paragraph: (4) Determining date of discharge Whether an entity has discharged the indebtedness of any person shall not be determined based solely on the passage of a specified period of time during which the entity has not received payment on such indebtedness. . (b) Effective date The amendments made by this section shall apply to discharges of indebtedness after the date of the enactment of this Act. 204. Special rules for levies that attach to a fixed and determinable right (a) In general Section 6331 is amended by redesignating subsection (l) as subsection (m) and by inserting after subsection (k) the following new subsection: (l) Limitation on levy after expiration of collection period (1) Penalties and interest In the case of a levy that attaches to a fixed and