; and (3) in the second sentence— (A) by striking a lodging facility or and inserting a lodging facility, a parking facility, or ; and (B) by striking such lodging facility or in the second sentence and inserting such lodging facility, parking facility, or . (e) Addition of definition of parking facility Section 856(l)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Parking facility The term parking facility has the meaning given to such term by subsection (d)(9)(E)(ii). . (f) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.