; (2) the term limited tax benefit means— (A) any revenue-losing provision that— (i) provides a Federal tax deduction, credit, exclusion, or preference to 10 or fewer beneficiaries under the Internal Revenue Code of 1986; and (ii) contains eligibility criteria that are not uniform in application with respect to potential beneficiaries of such provision; or (B) any Federal tax provision which provides one beneficiary temporary or permanent transition relief from a change to the Internal Revenue Code of 1986; and (3) the term limited tariff benefit means a provision modifying the Harmonized Tariff Schedule of the United States in a manner that benefits 10 or fewer entities.