of this subsection, the amount of any deficiency which is prorated to installments payable under section 6168 shall be treated as an amount of tax payable in installments under such section. . 30545. Waiver of penalty for underpayment of estimated tax Section 6654(e)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Capital gains payable upon death No addition to tax shall be imposed under subsection (a) with respect to any underpayment if the taxpayer died during the taxable year and the Secretary determines that the amount of the underpayment is due to capital gains that were realized by reason of section 1261. . 30546. Effective date Except as otherwise provided, the amendments made by this subtitle shall apply to transfers after December 31, 2019, in taxable years beginning after such date. F Low-Income Water Customer Assistance Programs 30601. Short title This subtitle may be cited as the Low-Income Water Customer Assistance Programs Act of 2020 . 30602. Low-income drinking water assistance pilot program Part E of the Safe Drinking Water Act ( 42 U.S.C. 300j et seq.) is amended by adding at the end the following: 1459E. Low-income drinking water assistance pilot program (a) Definitions In this section: (1) Eligible entity The term eligible entity means a municipality or public entity that owns or operates a community water system. (2) Household The term household means any individual or group of individuals who are living together as 1 economic unit. (3) Low-income household The term low-income household means a household— (A) in which 1 or more individuals are receiving— (i) assistance under a State program funded under part A of title IV of the Social Security Act ( 42 U.S.C. 601 et seq.)