; and (B) enable public housing agencies to form partial consortia under such section 13(a) ( 42 U.S.C. 1437k(a) ) that consolidate administration of certain aspects of their housing programs to increase access to higher-opportunity areas or for other purposes, subject to such requirements as the Secretary may establish. (3) Moving to Work agencies Any flexibility or waiver applicable to the Moving to Work demonstration program shall not apply to any activities or funds administered through a partial consortia formed under paragraph (2)(B) by 1 or more public housing agencies participating in the Moving to Work demonstration program. IV Estate Tax Reform 401. Amendment to Internal Revenue Code of 1986 Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. 402. Rate adjustment (a) Increase in maximum estate tax rates The table contained in section 2001(c) is amended by striking the last row and inserting the following: Over $1,000,000 $345,800, plus 55 percent of the excess of such amount over $1,000,000. Over $13,000,000 $6,945,800, plus 60 percent of the excess of such amount over $13,000,000. Over $93,000,000 $54,945,800, plus 65 percent of the excess of such amount over $93,000,000. (b) Reduction of basic exclusion amount Paragraph (3) of section 2010(c) is amended to read as follows: (3) Basic exclusion amount For purposes of this subsection, the basic exclusion amount is $3,500,000. . (c) Surtax on billion dollar estates Section 2001 is amended— (1) in subsection (b), by striking The tax and inserting Subject to subsection (h), the tax , and (2) by adding at the end the following new subsection: (h) Surtax on billion dollar estates (1) In general In the case of a taxable estate for which the applicable amount is in excess of $1,000,000,000, the tax determined under subsection (b)