by inserting (as in effect immediately prior to its repeal) after section 45(b)(8) . (15) Section 409 of such Code is amended— (A) in subsection (g), by striking section 48(n)(1) or and section 48(n)(1) and , and (B) in subsection (m), by striking , or subparagraph (A) or (B) of section 48(n)(1) . (16) Section 501(c)(12) of such Code is amended by striking subparagraph (I) and by redesignating subparagraph (J) as subparagraph (I). (17) Section 6417 of such Code is amended— (A) in subsection (b), by striking paragraphs (2), (3), (4), (5), (7), (8), (10), (11), and (12) and by redesignating paragraphs (6) and (9) as paragraphs (2) and (3), respectively, and (B) in subsection (d)— (i) by amending paragraph (1) to read as follows: (1) Applicable entity The term applicable entity means— (A) any organization exempt from the tax imposed by subtitle A, (B) any State or political subdivision thereof, (C) the Tennessee Valley Authority, (D) an Indian tribal government (as defined in section 30D(g)(9)), (E) any Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act ( 43 U.S.C. 1602(m) ), or (F) any corporation operating on a cooperative basis which is engaged in furnishing electric energy to persons in rural areas. , and (ii) by amending paragraph (3) to read as follows: (3) Elections (A) Due date Any election under subsection (a) shall be made not later than— (i) in the case of any government, or political subdivision, described in paragraph (1) and for which no return is required under section 6011 or 6033(a), such date as is determined appropriate by the Secretary, or (ii) in any other case, the due date (including extensions of time) for the return of tax for the taxable year for which the election is made, but in no event earlier than 180 days after the date of the enactment of this section. (B) Additional rules Any election under subsection (a), once made, shall be irrevocable and shall apply (except as otherwise provided in this paragraph) with respect to any credit for the