credit. Sec. 3404. Repeal of work opportunity tax credit. Sec. 3405. Repeal of deduction for certain unused business credits. Sec. 3406. Termination of new markets tax credit. Sec. 3407. Repeal of credit for expenditures to provide access to disabled individuals. Sec. 3408. Modification of credit for portion of employer social security taxes paid with respect to employee tips. Subtitle F—Energy credits Sec. 3501. Modifications to credit for electricity produced from certain renewable resources. Sec. 3502. Modification of the energy investment tax credit. Sec. 3503. Extension and phaseout of residential energy efficient property. Sec. 3504. Repeal of enhanced oil recovery credit. Sec. 3505. Repeal of credit for producing oil and gas from marginal wells. Sec. 3506. Modifications of credit for production from advanced nuclear power facilities. Subtitle G—Bond reforms Sec. 3601. Termination of private activity bonds. Sec. 3602. Repeal of advance refunding bonds. Sec. 3603. Repeal of tax credit bonds. Sec. 3604. No tax exempt bonds for professional stadiums. Subtitle H—Insurance Sec. 3701. Net operating losses of life insurance companies. Sec. 3702. Repeal of small life insurance company deduction. Sec. 3703. Surtax on life insurance company taxable income. Sec. 3704. Adjustment for change in computing reserves. Sec. 3705. Repeal of special rule for distributions to shareholders from pre-1984 policyholders surplus account. Sec. 3706. Modification of proration rules for property and casualty insurance companies. Sec. 3707. Modification of discounting rules for property and casualty insurance companies. Sec. 3708. Repeal of special estimated tax payments. Subtitle I—Compensation Sec. 3801. Modification of limitation on excessive employee remuneration. Sec. 3802. Excise tax on excess tax-exempt organization executive compensation. Sec. 3803. Treatment of qualified equity grants. Title IV—Taxation of foreign income and foreign persons Subtitle A—Establishment of participation exemption system for taxation of foreign