(4) Effective date (A) In general The amendments made by this subsection shall apply to taxable years for which the period of limitation on refund or credit under section 6511 of the Internal Revenue Code of 1986 has not expired. (B) One-year waiver of statute of limitations If the period of limitation on a credit or refund resulting from the amendments made by paragraph (1) expires before the end of the 1-year period beginning on the date of the enactment of this Act, refund or credit of such overpayment (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period. (c) Information reporting for deductible contributions to Alaska Native Settlement Trusts (1) In general Section 6039H is amended— (A) in the heading, by striking sponsoring , and (B) by adding at the end the following new subsection: (e) Deductible contributions by Native Corporations to Alaska Native Settlement Trusts (1) In general Any Native Corporation (as defined in subsection (m) of section 3 of the Alaska Native Claims Settlement Act ( 43 U.S.C. 1602(m) )) which has made a contribution to a Settlement Trust (as defined in subsection (t) of such section) to which an election under subsection (e) of section 247 applies shall provide such Settlement Trust with a statement regarding such election not later than January 31 of the calendar year subsequent to the calendar year in which the contribution was made. (2) Content of Statement The statement described in paragraph (1) shall include— (A) the total amount of contributions to which the election under subsection (e) of section 247 applies, (B) for each contribution, whether such contribution was in cash, (C) for each contribution which consists of property other than cash, the date that such property was acquired by the Native Corporation and the adjusted basis of such property on the date such property was contributed to the Settlement Trust, (D) the date on which each contribution was made to the